1.
Issuance of Decree No. 11400689700 by the MOF on 4 February 2026: 
Notice is hereby given, for stipulating a reference list of low-tax burden countries or jurisdictions.

2.
Issuance of Decree No. 11504503910 by the MOF on 12 February 2026:
Notice is hereby given that profit-seeking income sourced from securities transactions that is exempt from income tax in accordance with Paragraph 3, Article 23-1 of the “Industrial Innovation Statute” shall be included in an individual's basic income.