財政部民國109年4月29日台財稅字第10804661680號

核釋「所得稅法」第17條規定，有關納稅義務人列報扶養受監護人之教育學費特別扣除額及幼兒學前特別扣除額之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 17 of "Income Tax Act", which stipulates the relevant rule that taxpayers who are guardians shall file the special deduction of educational tuition and the special deduction for pre-school children due to raising their wards