Taiwanese legal data from official sources, structured for AI and legaltech.
Access 3,627+ Taiwanese tax statutes, enforcement rules and administrative guidance from the Taxation Administration of the Ministry of Finance (R.O.C.), currently the official portal covered for Taiwan. Search Taiwanese legal data directly or connect it to your AI agent, legaltech product or research workflow through Lawstronaut's API and MCP server. Every record is linked to its official source and structured in the same format used across more than 150 jurisdictions.
3,627+
Taiwan legal records
1
official Taiwanese source portal
—
issuing authorities (not yet populated)
Daily
updates
SEE IT ANSWER
Where can I read the enforcement rules of Taiwan's Income Tax Act?
Article 109 of the Enforcement Rules of the Income Tax Act (所得稅法施行細則第一百零九條), published by the Taxation Administration of the Ministry of Finance (R.O.C.).
Source: Taxation Administration, Ministry of Finance, R.O.C — https://law.dot.gov.tw/law-ch/home.jsp?id=12&parentpath=0,2&mcustomize=law_view.jsp&lawname=201803080001&article=109&article2=0&istype=L
Retrieved: 2026-04-24 · Version: 1 · Cited in-turn
The official Taiwanese sources we cover
Lawstronaut collects Taiwanese legal materials from official government sources. Each record links back to its original source, with metadata such as issuing authority, publication date, legal link, portal, content type, and version where available. Taiwan coverage currently centers on tax law and public finance from the Ministry of Finance.
Source categories: tax and public-finance authorities (Tax Law · Public Finance and Budget Law)
- Taxation Administration, Ministry of Finance, R.O.C (law.dot.gov.tw)
- Swiss Parliament / Federal Assembly (parlament.ch)
- Swiss Federal Supreme Court (bger.ch)
- Federal Administrative Court (bvger.ch)
- Swiss Federal Criminal Court (bstger.ch)
- Swiss Federal Patent Court (bundespatentgericht.ch)
- FINMA – Swiss Financial Market Supervisory Authority (finma.ch)
- EDÖB – Federal Data Protection and Information Commissioner (edoeb.admin.ch)
- Federal Tax Administration – ESTV (estv.admin.ch)
- Swiss Federal Audit Office – EFK (efk.admin.ch)
- National Cyber Security Centre – NCSC (ncsc.admin.ch)
- Cantonal courts – Thurgau, Basel-Landschaft, Appenzell Ausserrhoden
Taiwanese legal source types covered
Taiwan coverage currently focuses on tax legislation, enforcement rules, and administrative guidance from the Ministry of Finance. Legislative history and case law are not yet part of the Taiwan corpus and can be requested.
Legislation & Regulations
Tax statutes and their enforcement rules (施行細則) — including the Income Tax Act (所得稅法) and the Certified Public Bookkeepers Act (記帳士法) — taken directly from the Taxation Administration, Ministry of Finance portal (law.dot.gov.tw).
Legislative History
Not yet part of the Taiwan corpus. Bills and parliamentary materials from the Legislative Yuan can be requested by Team and Enterprise customers.
Regulatory Guidance & Enforcement
Administrative interpretations and guidance issued under the tax statutes by the Taxation Administration of the Ministry of Finance, where available.
Case Law
Not yet part of the Taiwan corpus. Judgments from the Judicial Yuan and administrative courts can be requested by Team and Enterprise customers.
One Taiwanese legal data layer. Four ways to use it.
Lawstronaut API
Query Taiwanese tax laws, enforcement rules, and administrative guidance through a REST API. Use structured metadata, full text, Markdown, source links, and version history to power legaltech products, compliance workflows, and internal research tools.
GET /v2/contents?iso=TW&limit=20Lawstronaut MCP
Connect ChatGPT, Claude, Gemini, Cursor, and other AI agents to Taiwanese legal sources. Questions become live searches against the corpus and return citation-ready answers grounded in official Taiwanese materials — deployable in minutes, with no integration work.
AI Agent Integration
Give your legal AI agent same-turn provenance: it retrieves current Taiwanese legal materials — official source links, metadata, and full text — before generating an answer, with a citation and timestamp on every response.
Build with Lawstronaut
Build Taiwanese legal search, monitoring, compliance, research, and legal AI features without crawling, parsing, normalizing, and updating official sources yourself. We handle source discovery, ingestion, normalization, versioning, and change detection; you build the product.
What you can do with Taiwanese legal data
- Retrieve legal metadata, full text, Markdown, source links, and original source files where available
- Filter by jurisdiction, portal, issuing authority, authority type, language, status, and dates
- Access official legal links for citation and audit trails — citation, timestamp, and source link returned in the same turn
- Track point-in-time versions and article-level changes across Taiwanese legal materials
- Run Horizon Scanning — track what changed in Taiwanese tax law, when, and where, without manual monitoring
- Connect AI agents to official Taiwanese sources through MCP; use the API for search, monitoring, compliance, and AI ingestion workflows
- Build internal Taiwanese legal research tools without maintaining your own crawler stack
- Build internal Swiss legal research tools without maintaining your own crawler stack
Why Lawstronaut for Taiwanese legal research
Taiwanese legal information is spread across the Ministry of Justice's Laws & Regulations Database, the Legislative Yuan, the Judicial Yuan, and individual ministry and regulator portals such as the Ministry of Finance. For humans, that means slow research. For AI systems, it's a bigger problem: fragmented source access, inconsistent formats, missing provenance, and weak citation trails.
Lawstronaut turns those sources into one structured legal data layer — source links, metadata, full text, versioning, and API/MCP access. Your product or agent retrieves the legal source directly instead of relying on generic web search or unverified model memory. Every answer carries a citation, a timestamp, and a link to the official document — the provenance that makes a legal research platform defensible to auditors and regulators. Taiwan coverage currently centers on tax and public-finance law, with further sources added on request.
About Taiwan legal coverage
Taiwan (Republic of China) is a civil-law jurisdiction. Primary legislation is enacted by the Legislative Yuan and published in official gazettes and the Laws & Regulations Database of the R.O.C. (law.moj.gov.tw); the Judicial Yuan publishes court judgments. Lawstronaut's current Taiwan corpus is drawn from a single official portal — the Taxation Administration of the Ministry of Finance (law.dot.gov.tw) — and centers on tax statutes, enforcement rules, and administrative guidance published in Traditional Chinese.
Taiwanese tax law moves continuously: the Income Tax Act, business tax rules, and their enforcement regulations are amended and reinterpreted regularly, and administrative rulings shape how they apply in practice. Point-in-time data straight from the source is what keeps a Taiwanese legal research answer correct today.
Built for
Legaltech companies
Build Taiwanese legal search, monitoring, drafting, compliance, and AI research features without maintaining your own legal source pipeline.
Compliance & GRC teams
Monitor Taiwanese tax rules, enforcement regulations, and administrative guidance across official sources — without a manual monitoring rota.
AI builders
Ground legal AI answers in official Taiwanese legal text, source links, and metadata — answers that survive an auditor.
Internal legal teams
Give lawyers and business users faster access to Taiwanese legal sources through AI agents and internal tools, without hiring a researcher per jurisdiction.
Frequently asked questions
Related jurisdictions
Japan
Asia
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Korea
Asia
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China
Asia
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Singapore
Asia
View jurisdiction →
Swiss cantons are covered separately — including Zurich, Bern, Geneva, Vaud, Ticino, Basel-Landschaft, and other cantonal jurisdictions.
Related products: Lawstronaut API · Lawstronaut MCP · Legal AI agents · Pricing
Start building with Taiwanese legal data today
Connect your AI to Taiwan's tax legislation, enforcement rules, and administrative guidance through MCP or the API.