財政部於2025年10月17日發布有關產業創新條例第23條之2規定之函令，自114年1月1日起，個人依產業創新條例第23條之2規定，投資並取得成立未滿五年經中央目的事業主管機關核定之國內高風險新創事業公司新發行股份者，自該股份持有期間屆滿3年之當年度綜合所得總額中減除之金額，應計入當年度個人基本所得額。
報告人：許維帆律師／郭芝妤律師
On October 17, 2025, the Ministry of Finance announced a ruling regarding Article 23-2 of the Industrial Innovation Statute. Starting from January 1, 2025, where an individual, in accordance with Article 23-2 of the Industrial Innovation Statute, invests in and acquires newly issued shares of a domestic high-risk innovative startup company that has been established for less than five years and approved by the central competent authority, the amount deducted from the individual’s consolidated income for the year in which the three-year shareholding period is completed shall be included in the basic income of that year.
Reported by: Paul Hsu / Julia Kuo
惇安法令雙週刊 第 475 期