The following categories are considered income from the ROC sources: 
(A) Dividends distributed by companies incorporated and registered in accordance with the Company Act of the ROC and by foreign companies authorized by the government of the ROC to operate within the territory of the ROC. 
(B) Profits distributed by profit-seeking enterprises organized in the form of a cooperative or a partnership within the territory of the ROC. 
(C) Remuneration for services rendered within the territory of the ROC, provided that this shall not apply to remuneration obtained from an employer outside the territory of the ROC by an individual not residing in the ROC but staying in the ROC for a period of not more than 90 days during a taxable year. 
(D) Interest obtained from governments of various levels of the ROC, from juristic persons within the territory of the ROC and from individuals residing in the ROC. 
(E) Rental obtained from lease of property situated within the territory of the ROC. 
(F) Royalty obtained from patents, trademarks, copyrights, secret formulas and franchises by virtue of their being made available for use by other persons within the territory of the ROC. 
(G) Profits from the transaction of properties within the territory of the ROC. 
(H) Remuneration for services performed by personnel sent abroad by the government of the ROC on overseas missions and for services rendered abroad by employees in general. 
(I) Profits from operation of industry, commerce, agriculture, forestry, fishery, animal husbandry, mining, and metallurgy enterprises within the territory of the ROC. 
(J) Awards or grants obtained from participating in various skill contests, games, or lotteries, etc. within the territory of the ROC. 
(K) Any other income obtained within the territory of the ROC.