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Article 3-1
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The term "information software enterprises" in the Rules refers to those enterprises applying under one of the four principal areas of operations as defined by the Ministry of Economic Affairs Industrial Development Bureau, which are packaged software, professional services, turnkey systems, and systems integration, and whose operating revenue in the most recent 2 fiscal years conforms to one of the following two conditions:
- Information software accounts for 50 percent or more of total operating revenues.
- Gross profits from information software operations account for 50 percent or more of total gross profits from operations.
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