財政部民國113年4月18日台財稅字第11200675690號

訂定上市或上櫃投資控股公司是否以有價證券買賣為業之認定及其應稅與免稅所得計算規定

MINISTRY OF FINANCE Order is hereby given, for stipulating rules for the accreditation of an investment holding company which is listed on Taiwan Stock Exchange or Taipei Exchange trading securities and the calculation of the amount of taxable incomes and exempt incomes