經濟部;財政部民國107年4月23日經工字第10704601840號;台財稅字第10704564360號

修正「公司研究發展支出適用投資抵減辦法」，並修正名稱為「公司或有限合夥事業研究發展支出適用投資抵減辦法」

MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the amendment of "Regulations Governing the Application of Tax Credits for Corporate R&D Expenditures", and the renaming of the Regulations as "Regulations Governing the Application of Tax Credits for Corporate or Limited Partnership R&D Expenditures"