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Article 5 The application for subsidy items stated in Article 2 is not limited to only one.
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第5条（适用範围）特殊境遇妇女得依第二条所定家庭扶助项目申请，不以单一项目为限。 |
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Article 5 The balance after the tax-free and tax-exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year(s) being deducted from an enterprise's total income amount of each tax year shall be the taxable income
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第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。 |
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Article 5 The basic contents of invoice include name of invoice, track and number of word, the number and uses of invoice form, the client's name, the bank of deposit and account number, the name of commodities and the project of business, measurement uni
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第五条发票的基本内容包括：发票的名称、字轨号码、联次及用途，客户名称，开户银行及帐号，商品名称或经营项目，计量单位、数量、单价、大小写金额，开票人，开票日期，开票单位（个人）名称（章）等。 |
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Article 5 The business department (offices) of Chinese embassies (consulates) shall do well the registering work with a serious attitude, establish archives for Chinese-invested enterprises and keep them in good order.
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第五条各驻外使（领）馆经商处（室）应认真做好登记工作，建立中资企业档案，并妥善保管。 |
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Article 5 The central authority-in-charge shall create water districts according to the country's watershed and submit the water district map to the Executive Yuan for approval and publication.
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第5条(水利区之划分公告)中央主管机关按全国水道之天然形势，划分水利区，报请行政院核定公告之。 |
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Article 5 The central competent authority may entrust or assign the municipal and county (city) competent authorities to deal with permit and registration of construction enterprises, cancellation or abolishment of permits, closure, discontinuance, reward
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第5条营造业之许可、登记、撤销或废止许可、撤销或废止登记、停业、歇业、奖惩、登记证书及承揽工程手册费之收取、专任工程人员与工地主任惩戒事项、营造业登记证书与承揽工程手册之核发、变更、注销、复查及抽查，中央主管机关得委托或委办直辖市、县(市)主管机关办理。 |
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Article 5 The competent authority of the Statute is the Ministry of Foreign Affairs.
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第5条本条例之主管机关为外交部。 |
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Article 5 The competent commerce departments of the state shall make supervision over and administration on foreign investment in commercial fields and the business activities of foreign-funded commercial enterprises according to law.
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第五条国家商务主管部门依法对外商投资商业领域及外商投资商业企业的经营活动进行监督和管理。 |
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Article 5 The degree of punishment shall be commensurate with the crime committed and the criminal responsibility to be borne by the offender.
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第五条刑罚的轻重，应当与犯罪分子所犯罪行和承担的刑事责任相适应。 |
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Article 5 The designation of the partnership may not contain the words Limitedor Limited Liability.
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第五条合伙企业在其名称中不得使用捻邢迶或者捻邢拊鹑螖字样。 |
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Article 5 The lawful civil rights and interests of citizens and legal persons shall be protected by law; no organization or individual may infringe upon them.
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第五条公民、法人的合法的民事权益受法律保护，任何组织和个人不得侵犯。 |
