| Eligibility | Laws & Regulations of Tax Reduction and Exemption or Tax Incentives |
|---|---|
| Businesses in the Technology Industrial Parks | Act for the Establishment and Administration of Technology Industrial Parks Article 21 |
| Private institutions participating in transportation infrastructure projects | Statute for the Encouragement of Private Participation in Transportation Infrastructure Projects Article 31 |
| Private institutions participating in infrastructure projects | Act for Promotion of Private Participation in Infrastructure Projects Article 39 |
| Financial institutions | The Financial Institutions Merger Act Article 13 |
| Financial holding company or its subsidiary | Financial Holding Company Act Article 28 |
| The asset transfer made in accordance with the asset trust securitization plan | Financial Asset Securitization Act Article 38 |
| Companies engaging in acquisitions | Business Mergers And Acquisitions Act Article 39 |
| Owner of building located in new town special area | New Town Development Act Article 25 |
| Private school | Private School Law Article 68 |
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2024-04-19