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財政部民國114年10月3日台財稅字第11404637860號
核釋114年版「所得稅法令彙編」發行後相關釋示函令適用原則
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates the principles regarding the application of relevant interpretive rules after the publication of "2025 Codification of the Regulations of Income Tax Act"