財政部民國109年5月8日台財稅字第10904502360號

核釋自107年度未分配盈餘申報起，公司依「金融控股公司法」第49條或「企業併購法」第45條規定合併辦理未分配盈餘申報，適用「產業創新條例」第23條之3規定得自當年度合併申報未分配盈餘減除之投資金額計算規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 23-3 of "Statute for Industrial Innovation", which stipulates relevant rules regarding the calculations for the deduction of investment amounts from the combined declaration of the undistributed earnings in the current year apply to companies which have filed the combined declaration for the levy of additional profit-seeking enterprise income tax on the undistributed earnings according to Article 49 of "Financial Holding Company Act" or Article 45 of "Business Mergers And Acquisitions Act" since 2018