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財政部民國109年5月4日台財稅字第10904558730號
核釋「所得稅法」第66條之9有關營利事業採用國際財務報導準則或企業會計準則公報後，因會計準則版本變動致追溯調整107年度期初保留盈餘之未分配盈餘減除項目之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates the rule that the deduction from the undistributed surplus earnings at the beginning of 2018 has been adjusted retroactively due to the updated version of EAS after profit-seeking enterprises adopted IFRS(s) or EAS
