興建台中港第二期工程建設公債發行條例
為籌資興建臺中港並配合經濟發展,條文授權臺灣省政府發行建設公債。
- Jurisdiction
- Taiwan
- Instrument
- Act or statute
- Citation
- G0360019
- Status
- Repealed
- Version
- 29 May 2002
- Language
- zh-Hant
- Official source
- View official record ↗
bond administration bond interest bond issuance bond redemption bond repayment schedule bonds budgeting government borrowing government finance income tax exemption infrastructure financing loss reporting payment limitation payment schedule pledge replacement certificates transfer restrictions
Statute overview
About this statute
本公債各期債票在最後一次還本付息開付日所屬會計年度終了後滿五年仍未請領的,不再兌付。 本公債利息所得可以免徵全部或部分所得稅;免徵內容由臺灣省政府依發行時金融情況擬訂,並報行政院核定。 Public bonds may generally be bought, sold, pledged, or used as official security; registered bonds require transfer procedures with the original selling institution first. This provision states that the regulation takes effect on the date it is公布. 為籌資興建臺中港並配合經濟發展,條文授權臺灣省政府發行建設公債。
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