財政部民國110年6月24日台財稅字第11004014800號

核釋「所得稅法」第66條之9第2項第8款有關營利事業採用國際財務報導準則或企業會計準則公報後，因會計準則版本變動致追溯調整107年度期初保留盈餘之未分配盈餘減除項目之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 8 of Paragraph 2 of Article 66-9 of \"Income Tax Act\", which stipulates relevant rule that the deduction from the undistributed surplus earnings at the beginning of 2018 has been adjusted retroactively due to the updated version of EAS after profit-seeking enterprises adopted IFRS(s) or EAS