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Article 13 The amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of NT$6,000,000 and then multiplied by the tax rate of twenty percent.
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第十三条(个人扣除额之计算调整及公告方式)个人之基本税额，为依前条规定计算之基本所得额扣除新台币六百万元后，按百分之二十计算之金额。 |
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Article 13 The coal mining administrations are State-owned coal mining enterprises each with the status of an independent legal entity.
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第十三条煤炭矿务局是国有煤矿企业，具有独立法人资格。 |
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Article 13 The complainants shall present the true facts， shall not fabricate statements， distort truth or falsely accuse or frame other persons.
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第十三条信访人应当如实反映情况，不得捏造、歪曲事实，不得诬告、陷害他人。 |
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Article 13 The criteria for handling business accounting related to business accounting vouchers, account titles, account books and financial statements, their names, forms, and method for preparation of financial statements, etc. shall be prescribed by t
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第13条商业通用之会计凭证、会计科目、帐簿及财务报表，其名称、格式及财务报表编制方法等有关规定之商业会计处理准则，由中央主管机关定之。 |
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Article 13 The date of issuance of the business license for a sole proprietorship enterprise shall be the date of its establishment.
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第十三条个人独资企业的营业执照的签发日期，为个人独资企业成立日期。 |
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Article 13 The employer cannot terminate the labor contract when an employee is certified of losing or partly losing work ability due to occupational disease or injury at post, or in regular medical treatment for illness or an woman employee is pregnant o
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第十三条职工患职业病或因工负伤并被确认丧失或部分丧失劳动能力的，职工患病在规定的医疗期内的，女职工在孕期、产期、哺乳期内的，用人单位不得解除劳动合同。 |
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Article 13 The employer shall compile wage payment records according to the wage payment cycles, and keep wage payment records on file for at least two years for future reference.
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第十三条用人单位应当按照工资支付周期编制工资支付表，并至少保存二年备查。 |
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Article 13 The employment, dismissal, remuneration, welfare, labour protection and labour insurance, etc. of the staff members and workers of a contractual joint venture shall be specified in contracts concluded in accordance with law.
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第十三条合作企业职工的录用、辞退、报酬、福利、劳动保护、劳动保险等事项，应当依法通过订立合同加以规定。 |
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Article 13 The establishment of a primary trade union, local all-level federation of trade unions or a national or local specific industry trade union must be reported to the trade union organization at the next highest level for approval.
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第十三条基层工会、地方各级总工会、全国或者地方产业工会组织的建立，必须报上一级工会批准。 |
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Article 13 The establishment of testamentary trust shall abide by the provisions of the Succession Law on testament.
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第十三条设立遗嘱信托，应当遵守继承法关于遗嘱的规定。 |
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Article 13 The fund management organ shall employ the experts that have a fairly high academic level and good professional ethics in the same field to evaluate the applications for funded projects.
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第十三条基金管理机构应当聘请具有较高的学术水平、良好的职业道德的同行专家，对基金资助项目申请进行评审。 |
