並前往https://law-out.mof.gov.tw/LawContent.aspx?id=GL010529&KeyWord=%E7%B5%B1%E4%B8%80%E7%99%BC%E7%A5%A8%E5%85%8C%E7%8D%8E%E5%A4%9A%E5%85%83%E6%9C%8D%E5%8B%99%E4%BD%9C%E6%A5%AD%E8%A6%81%E9%BB%9E
