第二條(法律適用範圍)所得基本稅額之計算、申報、繳納及核定，依本條例之規定；本條例未規定者，依所得稅法及其他法律有關租稅減免之規定。
Article 2 This Act shall apply to all matters concerning the calculation, filing, payment and assessment of the Income Basic Tax.The provisions of the Income Tax Act and such Articles as are related to tax benefits that are included in other laws shall govern any such matters not provided for in this Act.
第三條(免繳所得稅之營利事業或個人)營利事業或個人除符合下列各款規定之一者外，應依本條例規定繳納所得稅：
Article 3 A profit-seeking enterprise or an individual shall pay income tax in accordance with this Act, with the exception of cases coming under the following conditions:
二、所得稅法第四條第一項第十三款規定之教育、文化、公益、慈善機關或團體。
2.
An organization or society which is established for educational, cultural, public welfare or charitable purposes in accordance with Subparagraph 13, Paragraph 1, Article 4 of the Income Tax Act.
三、所得稅法第四條第一項第十四款規定之消費合作社。
3.
A consumer cooperative in accordance with Subparagraph 14, Paragraph 1, Article 4 of the Income Tax Act.
四、所得稅法第四條第一項第十九款規定之各級政府公有事業。
4.
A public utility enterprise owned by government of various levels in accordance with Subparagraph 19, Paragraph 1, Article 4 of the Income Tax Act.
五、所得稅法第七十三條第一項規定之非中華民國境內居住之個人或在中華民國境內無固定營業場所及營業代理人之營利事業。
5.
An individual not residing in the territory of the Republic of China or a profit-seeking enterprise having no fixed place of business or business agent within the territory of the Republic of China in accordance with Paragraph 1, Article 73 of the Income Tax Act.
六、依所得稅法第七十五條第二項規定辦理清算申報或同條第五項所定經宣告破產之營利事業。
6.
A profit-seeking enterprise filing its income tax return due to liquidation in accordance with Paragraph 2, Article 75 of the Income Tax Act; or a profit-seeking enterprise in the event of bankruptcy in accordance with Paragraph 5 of the same Article of the Income Tax Act.
七、所得稅結算或決算申報未適用法律規定之投資抵減獎勵，且無第七條第一項各款規定所得額之營利事業。
7.
A profit-seeking enterprise that does not apply for any investment tax credit in accordance with the laws and does not have any income within the scope of the provisions of any of the Subparagraphs of Paragraph 1 of Article 7 in its annual income tax return or current income tax return.
八、所得稅結算申報未適用法律規定之投資抵減獎勵，且無第十二條第一項各款規定金額之個人。
8.
An individual who does not apply for any investment tax credits in accordance with laws and does not have any amount within the scope of the provisions of any of the Subparagraphs of Paragraph 1 of Article 12 in his or her annual income tax return or current income tax return.
前項第九款及第十款規定之金額，每遇消費者物價指數較上次調整年度之指數上漲累計達百分之十以上時，按上漲程度調整之。
If the total increase of the consumer price index has reached a figure of 10% or higher compared to the index of the year of previous adjustment, the amount as described in Subparagraph 9 and Subparagraph 10 shall be adjusted accordingly.
調整金額以新臺幣十萬元為單位，未達新臺幣十萬元者，按萬元數四捨五入；
The adjusted amount shall be calculated in units of NT$ 100,000; the amount less than NT$ 100,000 shall be calculated in units of NT$ 10,000 and then rounded to the nearest NT$ 100,000 using the traditional method.
其調整之公告方式及所稱消費者物價指數，準用所得稅法第五條第四項規定。
The public announcement of the adjustment and consumer price index as indicated above shall be applied and interpreted mutatis mutandis to Paragraph 4, Article 5 of the Income Tax Act.
第四條(所得基本稅額採替代式)營利事業或個人依本條例規定計算之一般所得稅額高於或等於基本稅額者，該營利事業或個人當年度應繳納之所得稅，應按所得稅法及其他相關法律規定計算認定之。
Article 4 If the amount of regular income tax for a profit-seeking enterprise or an individual is greater than or equal to the amount of basic tax, the income tax of the current year for the said enterprise or individual shall be calculated in accordance with the Income Tax Act and other relevant laws.
一般所得稅額低於基本稅額者，其應繳納之所得稅，除按所得稅法及其他相關法律計算認定外，應另就基本稅額與一般所得稅額之差額認定之。
Whereas the amount of regular income tax is less than the amount of basic tax, the amount of income tax payable shall also include the balance of the amount of basic tax and regular income tax, in addition to the amount as calculated in accordance with the Income Tax Act and other relevant laws.
前項差額，不得以其他法律規定之投資抵減稅額減除之。
The balance calculated in accordance with the provisions in the preceding paragraph shall not allow for deductions claimed in regard to investment tax credit granted under the provisions of other laws.
第五條(所得稅申報)營利事業或個人依所得稅法第七十一條第一項、第七十一條之一第一項、第二項、第七十三條第二項、第七十四條或第七十五條第一項規定辦理所得稅申報時，應依本條例規定計算、申報及繳納所得稅。
Article 5 In the case that a profit-seeking enterprise or an individual files a income tax return under the provisions of Paragraph 1, Article 71; Paragraph 1 and Paragraph 2, Article 71-1; Paragraph 2, Article 73; Article 74; or Paragraph 1, Article 75 of the Income Tax Act, he or she shall calculate, file and pay income tax in accordance with this Act.
個人依所得稅法第七十一條第二項規定得免辦結算申報者，如其基本所得額超過第三條第一項第十款規定之金額，仍應依本條例規定計算、申報及繳納所得稅。
In the case that an individual is exempted from filing his or her annual income tax return in accordance with Paragraph 2, Article 71 of the Income Tax Act, he or she shall still calculate, file and pay income tax in accordance with this Act under the condition that his or her basic income exceeds the amount calculated in accordance with Subparagraph 10, Paragraph 1 of Article 3.
第二章營利事業基本稅額之計算
Chapter 2The calculation of the Basic Tax of Profit-seeking Enterprises
第六條(營利事業應納稅額之計算)營利事業之一般所得稅額，為營利事業當年度依所得稅法第七十一條第一項、第七十三條第二項、第七十四條或第七十五條第一項規定計算之應納稅額，減除依其他法律規定之投資抵減稅額後之餘額。
Article 6 The amount of regular income tax of a profit-seeking enterprise shall be the balance of tax payable calculated in accordance with Paragraph 1, Article 71; Paragraph 2, Article 73; Article 74; or Paragraph 1, Article 75 of the Income Tax Act, after subtraction of any investment tax credits in accordance with the provisions of other laws.
第七條(應計入營利事業基本所得額之項目及其計算規定)營利事業之基本所得額，為依所得稅法規定計算之課稅所得額，加計下列各款所得額後之合計數：
Article 7 The amount of basic income of a profit-seeking enterprise shall be the sum of the taxable income as calculated in accordance with the Income Tax Act and such income as may fall under the provisions of the following subparagraphs:
一、依所得稅法第四條之一及第四條之二規定停止課徵所得稅之所得額。
1.
The amount of income exempted due to suspension of income tax in accordance with Article 4-1 and 4-2 of the Income Tax Act.
二、依促進產業升級條例第九條、第九條之二、第十條、第十五條及第七十條之一規定免徵營利事業所得稅之所得額。
2.
The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 9, Article 9-2, Article 10, Article 15 and Article 70-1 of the Statute for Upgrading Industries.
三、依中華民國八十八年十二月三十一日修正公布前促進產業升級條例第八條之一規定免徵營利事業所得稅之所得額。
3.
The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 8-1 of the Statute for Upgrading Industries before the revision of December 31, 1999.
四、依獎勵民間參與交通建設條例第二十八條規定免納營利事業所得稅之所得額。
4.
The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 28 of the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects.