If any profit-seeking enterprise has its head office outside the territory of the R.O.C. and engages in businesses such as international transport, construction contracting, provision of technical services, or machinery and equipment leasing within the territory of the R.O.C., and its costs and expenses are difficult to calculate, the enterprise may apply for approval from the Ministry of Finance, or the Ministry of Finance may make the decision to consider 10% of its revenue from international transport business within the territory of the R.O.C., or 15% of its 
revenue from any other businesses within the territory of the R.O.C. as its income derived within the territory of the R.O.C..