(a) Technology tradeoff income enjoys suspended levy of income tax, where tax levying year can be suspended to a time point when stock shares are transferred, given as presents, or distributed inherited assets, based on the real transacted price subtracting the gained cost, no limit for the suspended tax payment period.
(b) If government employees are main providers for emerging corporate biotech or medicine technologies, the government employees can possess more than 10% of the corporate shares as the corporation starts and can act as the corporation initiators, presidents, or technology consultants, out of the confinement of the Act Governing Government Employee Services. R&D staff of academia or research institutes can act as R&D consultants in the biotech medicine corporations under mutual agreement.