財政部民國111年8月8日台財稅字第11104009710號

補充核釋公司依「金融控股公司法」第49條或「企業併購法」第45條規定合併申報未分配盈餘，適用「產業創新條例」第23條之3等相關規定

MINISTRY OF FINANCE Order is hereby given, for stipulating supplementary interpretive rules for Article 23-3 of \"Statute for Industrial Innovation\" and relevant provisions applying to companies who file combined undistributed earnings in accordance with Article 49 of \"Financial Holding Company Act\" or Article 45 of \"Business Mergers And Acquisitions Act\"