非中華民國境內居住之個人，而有中華民國來源所得者，除本法另有規定外，其應納稅額，分別就源扣繳。
Unless otherwise provided in this Act, in the case of an individual who is a nonresident in the Republic of China but who has derived income from sources in the Republic of China, income tax payable by him on all such income shall be withheld and paid at the respective sources.
第3條 （營利事業所得稅課徵範圍）凡在中華民國境內經營之營利事業，應依本法規定，課徵營利事業所得稅。
Article 3 For any profit-seeking enterprise operating within the territory of the Republic of China, profit-seeking enterprise income tax shall be levied in accordance with this Act.
營利事業之總機構在中華民國境內者，應就其中華民國境內外全部營利事業所得，合併課徵營利事業所得稅。
For any profit-seeking enterprise having its head office within the territory of the Republic of China, profit-seeking enterprise income tax shall be levied on its total profit-seeking enterprise income derived within or without the territory of the Republic of China;
但其來自中華民國境外之所得，已依所得來源國稅法規定繳納之所得稅，得由納稅義務人提出所得來源國稅務機關發給之同一年度納稅憑證，並取得所在地中華民國使領館或其他經中華民國政府認許機構之簽證後，自其全部營利事業所得結算應納稅額中扣抵。
provided, that in case income tax has been paid on the income derived outside of the territory of the Republic of China in accordance with the tax act of the source country of that income, such tax paid may, upon presentation by the taxpayer of evidence of tax payment issued by the tax office of said source country for the same business year and attested by a Chinese embassy or consulate or other organizations recognized by the Government of the Republic of China in the said local, be deducted from the amount of tax payable by the taxpayer at the time of filing final returns on the total profit-seeking enterprise income, to the extent that such deduction shall not exceed the amount of tax which, computed at the applicable domestic tax rate, is increased in consequence of inclusion of its income derived from abroad.
扣抵之數，不得超過因加計其國外所得，而依國內適用稅率計算增加之結算應納稅額。
provided, that in case income tax has been paid on the income derived outside of the territory of the Republic of China in accordance with the tax act of the source country of that income, such tax paid may, upon presentation by the taxpayer of evidence of tax payment issued by the tax office of said source country for the same business year and attested by a Chinese embassy or consulate or other organizations recognized by the Government of the Republic of China in the said local, be deducted from the amount of tax payable by the taxpayer at the time of filing final returns on the total profit-seeking enterprise income, to the extent that such deduction shall not exceed the amount of tax which, computed at the applicable domestic tax rate, is increased in consequence of inclusion of its income derived from abroad.
營利事業之總機構在中華民國境外，而有中華民國來源所得者，應就其中華民國境內之營利事業所得，依本法規定課徵營利事業所得稅。
For any profit-seeking enterprise having its head office without the territory of the Republic of China but having income derived from sources in the Republic of China, profit-seeking enterprise income tax shall be levied on its profit-seeking enterprise income derived within the territory of the Republic of China.
第3-1條 （營利事業所得稅之扣抵）營利事業繳納屬八十七年度或以後年度之營利事業所得稅，除本法另有規定外，得於盈餘分配時，由其股東、社員、合夥人或資本主將獲配股利總額或盈餘總額所含之稅額，自當年度綜合所得稅結算申報應納稅額中扣抵。
Article 3- 1 For payment of profit-seeking income tax for the year of 1998 and the years thereafter, a profit-seeking enterprise may, when making surplus earning distribution, cause its shareholders, association/society members, partners of capital owners to deduct from the gross amount of tax payable as declared in their respective annual consolidated income tax return for the current year the amount of income tax payable by them on the dividend or the surplus earning distributed to them by the said profit-seeking enterprise.
第3-2條 （依法課徵所得稅）委託人為營利事業之信託契約，信託成立時，明定信託利益之全部或一部之受益人為非委託人者，該受益人應將享有信託利益之權利價值，併入成立年度之所得額，依本法規定課徵所得稅。
Article 3- 2 Where the settlor of a trust deed is a profit-seeking enterprise and the beneficiary of the whole or any part of the trust benefit designated therein is not the settlor himself/herself/itself, then the said beneficiary shall include the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year the trust deed takes effect for assessment of income tax under the act.
前項信託契約，明定信託利益之全部或一部之受益人為委託人，於信託關係存續中，變更為非委託人者，該受益人應將其享有信託利益之權利價值，併入變更年度之所得額，依本法規定課徵所得稅。
In the case of a trust deed referred to in the preceding Paragraph wherein the settlor is named as the beneficiary of the whole or any part of the trust benefit, if the beneficiary is replaced by a person other than the settlor during the term of such trust relationship, then the said new beneficiary shall include the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year such beneficiary change takes effect for assessment of income tax under the act.
信託契約之委託人為營利事業，信託關係存續中追加信託財產，致增加非委託人享有信託利益之權利者，該受益人應將其享有信託利益之權利價值增加部分，併入追加年度之所得額，依本法規定課徵所得稅。
In the case of a trust deed wherein the settlor is a profit-seeking enterprise, if any person other than a settlor is added thereto as a beneficiary to the trust benefit as a result of an increase of the property in trust during the term of existence of the trust relationship, then the said new beneficiary shall include the increased portion of the value of his/her/its entitlement to such trust benefit in the aggregate amount of his/her/its annual income in the year the trust property increase takes effect for assessment of income tax under the act.
前三項受益人不特定或尚未存在者，應以受託人為納稅義務人，就信託成立、變更或追加年度受益人享有信託利益之權利價值，於第七十一條規定期限內，按規定之扣繳率申報納稅；
Where the beneficiary or beneficiaries of a trust deed set forth in any of the preceding three Paragraphs are to be decided or not in existence yet, the settlor shall be considered as the tax-payer for that trust deed who shall include the value of his/her/its or their entitlement to such trust benefit as calculated in accordance with the applicable withholding tax rate and received by him/her/it or them under the trust deed in his/her/their annual income tax return to be filed within the tax declaration period fixed in Article 71 of this Act.
第3-3條 （不課徵所得稅之情形）信託財產於左列各款信託關係人間，基於信託關係移轉或為其他處分者，不課徵所得稅：
Article 3- 3 Where the trust property is transferred or otherwise disposed of based on transfer of trust relationship between the interested parties under any of the following circumstances, such transfer or disposition of trust property shall be exempt from assessment of income tax:
一因信託行為成立，委託人與受託人間。
1.
Between the settlor and a trustee, due to creation of the trust deed;
二信託關係存續中受託人變更時，原受託人與新受託人間。
2.
Between the original trustee and a new trustee, upon change of the trustee during the term of persistence of the trust relationship;
三信託關係存續中，受託人依信託本旨交付信託財產，受託人與受益人間。
3.
Between a trustee and a beneficiary, upon delivery of the trust property by the trustee pursuant to the intent of trust during the term of persistence of the trust relationship;
四因信託關係消滅，委託人與受託人間或受託人與受益人間。
4.
Between the settlor and the trustee or between the trustee and the beneficiary upon extinguishment of the trust relationship; or
五因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
5.
Between the settlor and the trustee due to unsuccessful creation of, or invalidation, cancellation or nullification of the trust deed.
前項信託財產在移轉或處分前，因受託人管理或處分信託財產發生之所得，應依第三條之四規定課稅。
The income arising from management or disposition of the trust property by the trustee prior to transfer or disposition of the trust property to be effected under the preceding Paragraph shall be subject to assessment of income tax in accordance with the provisions of Article 3-4 of this Act.
第3-4條 （信託財產按所得類別課稅）信託財產發生之收入，受託人應於所得發生年度，按所得類別依本法規定，減除成本、必要費用及損耗後，分別計算受益人之各類所得額，由受益人併入當年度所得額，依本法規定課稅。
Article 3- 4 With regard to the revenue, if any, derived from trust property, the trustee shall, in the year of derivation of such revenue and after deducting there-from the costs, necessary expenses and loss occurred, calculate the amount of each category of income as classified in this Act to be payable to each trust beneficiary; and each beneficiary shall include such portion of trust benefit distributed to him/her/it in his/her/its annual income tax return to be filed in the then current year for assessment of income tax under this Act.
前項受益人有二人以上時，受託人應按信託行為明定或可得推知之比例計算各受益人之各類所得額；
Where there are two or more beneficiaries entitled to the trust benefit set forth in the preceding Paragraph, the trustee shall calculate the amounts of such revenue distributable to all beneficiaries in accordance with the benefit distribution proportions explicitly provided in the trust deed or the deductive proportions.
其計算比例不明或不能推知者，應按各類所得受益人之人數平均計算之。
However, if the distribution proportions are unknown or can not be deduced, then the revenue of various categories of such revenue derived from the trust property and distributable to trust beneficiaries shall be calculated on an average basis.
受益人不特定或尚未存在者，其於所得發生年度依前二項規定計算之所得，應以受託人為納稅義務人，於第七十一條規定期限內，
In the absence of specific or any beneficiary/beneficiaries, the tax payer for the amount of revenue derived from the trust property as calculated in the year of occurrence of such revenue under the preceding two Paragraphs shall be the trustee of the trust property, and a withholding tax shall be paid at the applicable withholding rates and declared in the annual income tax return to be filed within the filing period fixed in Article 71 of this Act.
按規定之扣繳率申報納稅，其依第八十九條之一第二項規定計算之已扣繳稅款，得自其應納稅額中減除；
As for the withholding tax already declared and paid in accordance with the provisions of Paragraph Two, Article 89-1 of this Act, the amount of such withholding tax may be deducted from the amount of income tax payable by the tax-payer.
其扣繳率由財政部擬訂，報請行政院核定發布之。
The withholding tax rates shall be formulated and reported to the Ministry of Finance for its approval and promulgation.