Starting from 2012, for a taxpayer who has children under or equal to 5 years old and his or her circumstances do not fall under any of following conditions, the amount of deduction for pre-school children is NT$120,000 per child per year:

　(i)The taxpayer or his/her spouse’s individual income tax is declared in accordance with Paragraph 2 of Article 15 of the Income Tax Act such that the declared individual income tax rate is greater than or equal to 20%.

　(ii)The taxpayer opts to calculate the tax payable separately in accordance with the single tax rate of 28% of Paragraph 5 of Article 15 of the Income Tax Act on the total amount of dividends and earnings in the tax return。

　(iii)The amount of basic income of the taxpayer calculated in accordance with Article 12 of the Income Basic Tax Act is greater than the amount of deduction described in Article 13 of the Income Basic Tax Act.