經濟部;財政部民國111年8月30日經工字第11104603230號;台財稅字第11104650980號

修正「生技新藥公司研究與發展及人才培訓支出適用投資抵減辦法」，名稱並修正為「生技醫藥公司研究與發展支出適用投資抵減辦法」；修正「營利事業適用生技新藥公司股東投資抵減辦法」，名稱並修正為「營利事業適用生技醫藥公司股東投資抵減辦法」

MINISTRY OF ECONOMIC AFFAIRS; MINISTRY OF FINANCE Order is hereby given, for the amendment of \"Regulations Governing Application of Tax Credit for R&D and Personnel Training Expenditures of Biotech and New Pharmaceutical Companies\", and the renaming of the Regulations as \"Regulations Governing the Applicability of Investment Tax Credits to Biotech and Pharmaceutical Companies\' Research and Development Expenditures\"; for the amendment of \"Regulations Governing the Applicability of Investment Tax Credits to Profit-Seeking Enterprises as Biotech and Pharmaceutical Companies\' Shareholders\"