財政部民國111年3月15日台財稅字第11104519540號

財政部公告：公告新增依「生技醫藥產業發展條例」第8條規定，投資未上市或未上櫃生技醫藥公司自綜合所得總額中減除之金額，應計入個人之基本所得額

MINISTRY OF FINANCE Notice is hereby given, for stipulating that the amount of investment in biotech and new pharmaceuticals companies deducted from the gross consolidated income in accordance with Article 8 of \"Act For The Development Of Biotech And New Pharmaceuticals Industry\" shall be counted towards the amount of basic income of an individual