Paragraph 1
150 percent of the salaries paid by agencies, businesses, schools, legal entities and organizations to employees during their leave granted in accordance with the preceding Article may be deducted from the taxable income on the income tax return for the year. However, the amount of such salary is not applicable to those who have already applied the tax preferences provided by other laws.
Paragraph 2
The competent authority together with the Ministry of Finance shall determine the regulations for the leave periods, employees, salary ranges, income ranges and methods of deduction, application deadlines, application procedures, supporting documents to be submitted and other related matters mentioned in the preceding paragraph.
Paragraph 3
The period for the implementation of the tax preference mentioned in Paragraph 1 shall be eight years; six months before the expiration of the period, the Executive Yuan may extend the period once as appropriate, and the period shall be limited to eight years.