財政部民國105年9月6日台財稅字第10504567290號

訂定「個人或公司適用產業創新條例延緩繳稅及緩課所得稅辦法」

MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Regulations Governing Application of Deferred Payment and Assessment of Income Tax in Accordance with Statute for Industrial Innovation"