財政部民國109年5月26日台財稅字第10804041780號

核釋「所得稅法」第66條之9規定，有關公司取得母公司持有之另一子公司全部股權而沖抵保留盈餘之未分配盈餘課稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates relevant rules for a levy on undistributed surplus earnings by a profit-seeking enterprise acquiring entire equity interest of another subsidiary from its parent company, which results in offsetting retained earnings