財政部民國109年1月22日台財稅字第10804675920號

核釋「所得稅法」第66條之9規定，有關公開發行公司首次採用國際財務報導準則前之累積換算調整數（損失），自當年度稅後純益中提列特別盈餘公積之未分配盈餘課稅之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 66-9 of "Income Tax Act", which stipulates relevant rules for a levy on undistributed surplus earnings that the special capital reserve which is set aside from the cumulative translation adjustment (loss) recorded before public companies first adopt IFRS(s) shall be deducted from the after-tax net income of the current year