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The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries
1.中華民國一百零三年七月十四日財政部台財稅字第 10300620380 號令 訂定發布全文 3 條；並自一百零三年七月一日施行 2.中華民國一百零四年五月六日財政部台財稅字第 10400575830 號令修 正發布全文 3 條；並自一百零四年三月一日施行 3.中華民國一百十一年二月九日財政部台財稅字第 11100510190 號令修 正發布全文 3 條；並自發布日施行。但第 2 條第 1 項第 7 款及 第 2 項，自一百十一年一月一日施行
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
The Regulations herein are set forth pursuant to Paragraph 2, Article 11 of the Value-Added and Non-Value-Added Business Tax Act.
1Core business revenues from the banking and insurance business of the banking and insurance industries shall be revenues separated from those listed below:
21.The non-core business revenues prescribed under Article 3 of the Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses.
32.The revenues from underwriting, dealing, commission agency, brokerage, agency of securities prescribed under Article 15 of the Securities and Exchange Act.
43.The revenues from futures trading prescribed under Article 3 of the Futures Trading Act.
54.The revenues from certifying, underwriting, brokering and trading of short-term bills or financial bonds prescribed under Article 21 of the Act Governing Bills Finance Business.
65.The revenues from trust of money, trust of loans and related security interests, trust of securities prescribed under Article 16 of the Trust Enterprise Act.
76.The revenues from agency fee, commission or processing fee from insurance agents who negotiate an insurance contract or who provide related services as prescribed under Articles 8 and 9 of the Insurance Act.
87.The revenues from investing in short-term bills prescribed under Subparagraph 7 of Article 71 and Article 74-1 of The Banking Act of The Republic of China.
98.The revenues from dealing and holding certificates of deposits issued by the Central Bank of the Republic of China (Taiwan) in accordance with Article 27 of The Central Bank of the Republic of China (Taiwan) Act.
10During the implementation period of Subparagraph 7 of the preceding Paragraph, the same shall be applicable to the cases where the taxable tax is not yet levied or pending final decisions.
These Regulations shall take force on the day of promulgation, except that Subparagraph 7 of Paragraph 1 and Paragraph 2 of the preceding Article shall take force on January 1, 2022.