財政部民國111年1月25日台財稅字第11000633641號

核釋「所得稅法」第4條之4第3項規定，有關個人直接或間接持有國內外營利事業過半數股份或出資額之認定標準

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 3 of Article 4-4 of \"Income Tax Act\", which stipulates standards for recognition of an individual directly or indirectly holding more than half of the total number of shares or the total number of capital of an enterprise within or outside the Republic of China