個人投資投資新創事業達新臺幣一百萬元,並自取得該公司新發行股份日起,持有期間達二年者,得就投資金額百分之五十限度內,自持有期間屆滿二年之當年度個人綜合所得總額中減除,得減除之金額,以新臺幣三百萬元為限。
(相關連結:https://gazette.nat.gov.tw/egFront/detail.do?metaid=99195&log=detailLog) 評論已關閉。
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