Investors of individually-invested and partnership enterprises who make payments to themselves, family members and other relevant people on issues irrelevant to enterprise business, on automobiles and real estate properties, shall regard such payments as profit given to individual investors. Tax shall be levied according to the production and operational income of the individual investors.

Other individual investors who make payments to themselves, family members and other relevant people on issues irrelevant to enterprise business, on automobiles and real estate properties, shall regard such payments as a bonus given to individual investors. Tax shall be levied according to the interest and bonus income of the individual investors.