所得稅法施行細則－第83條
依本法第八十八條應扣繳所得稅款之各類所得，如有依本法第四條第一項各款規定免納所得稅者，應免予扣繳。
但採定額免稅者，其超過起扣點部分仍應扣繳。
銀行業貸放款之利息所得及營利事業依法開立統一發票之佣金、租賃及權利金收入，均免予扣繳。
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