Documents provided in this Act and drawn up in the territory of the Republic of China shall be subject to the levy of stamp tax according to this Act.

Unless otherwise specified in this Act, stamp tax shall be collected by means by the issuance of tax stamps by the Ministry of Finance.

The dollar amounts provided in this Act shall be denominated in the national currency (yuan), which, for practical purposes, shall be converted into a comparable common currency issued under the authorization of the Central Government.

Documents subject to the levy of stamp tax shall be retained for at least two years after the rights and obligations provided in said document cease to exist. But for publicly owned enterprises or joint ventures of public and private enterprises, the duration of retention shall accord to the provisions of the Accounting and other relevant regulations.