財政部民國109年5月22日台財稅字第10904546810號

核釋「所得稅法」第24條規定，有關營利事業採用國際財務報導準則第16號「租賃」之營利事業所得稅申報相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 24 of "Income Tax Act", which stipulates relevant rules regarding the declaration of profit-seeking enterprise income tax for enterprises who have adopted IFRS 16 (Leases) since fiscal year 2019