財政部民國111年10月6日台財稅字第11104634360號

公告新增營利事業依「運動產業發展條例」第26條之2第2項本文及第3項規定，對職業或業餘運動業及重點運動賽事主辦單位之捐贈金額加成減除部分，應計入營利事業之基本所得額

MINISTRY OF FINANCE Notice is hereby given, for the stipulation of \"Notice Will Be Given That the Addition of Donation Amount Which Donated by a Profit-Seeking Enterprise to a Professional or Amateur Sports Industry and to the Organizer of a Major Sports Competition in Accordance With the Provisions of Paragraph 2 and Paragraph 3 of Article 26-2 of Sports Industry Development Act, Should Be Added Into the Basic Income of the Profit-Seeking Enterprise\"