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財政部民國114年10月27日台財稅字第11404638660號
公告個人依114年5月7日修正公布「產業創新條例」第23條之2規定，投資國內高風險新創事業公司自綜合所得總額中減除之金額，應計入個人之基本所得額
MINISTRY OF FINANCE Notice is hereby given, for stipulating that the amount deducted from an individual's gross consolidated income incurred by investing in domestic high-risk innovative startups in accordance with the promulgated amendment on Article 23-2 of "Industrial Innovation Statute" on 7th, May 2025 shall be added into the amount of an individual's basic income
