科技部民國109年4月14日科部產字第1090021161A號

訂定「我國學術或研究機構分配股票予我國創作人申請股票適用緩課所得稅作業辦法」

MINISTRY OF SCIENCE AND TECHNOLOGY Order is hereby given, for the promulgation of "Regulations Governing the Declaring Deferral of the Income Tax Payable for the Shares Distributed to Creators from Domestic Academic or Research Institution"