Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

Under the current law when an overseas resource development business entity makes an investment or i...

Under

,

the

,

current

,

law

,

when

,

an

,

overseas

,

resource

,

development

,

business

,

entity

,

makes

,

an

,

investment

,

or

,

investment

,

in

,

mining

,

and

,

mining

,

rights

,

an

,

amount

,

equivalent

,

to

,

3/100

,

of

,

the

,

amount

,

invested

,

is

,

deducted

,

from

,

the

,

corporate

,

tax

,

or

,

income

,

tax

,

for

,

the

,

taxable

,

year

,

in