指依公司法或其他相关法令规定，自盈馀中指拨之公积。
Retained earnings appropriated according to Company Law or related regulations.
八十七年度及以后年度之保留盈馀，应依所得税法规定办理，不适用前项规定。
The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph.
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