| Disposal Period | Disposer | ||
|---|---|---|---|
| Other than company and other than Non-Citizen and Non-Permanent resident individual |
Non-Citizen and Non-Permanent resident individual |
Company | |
| Within 1 year After the Date of Acquisition | 30% | 30% | 30% |
| Within 2 year After the Date of Acquisition | 30% | 30% | 30% |
| Within 3 year After the Date of Acquisition | 30% | 30% | 30% |
| Within 4 year After the Date of Acquisition | 20% | 30% | 20% |
| Within 5 year After the Date of Acquisition | 15% | 30% | 15% |
| Within 6 year After the Date of Acquisition and Subsequent Years | 5% | 10% | 10% |