並前往https://www.etax.nat.gov.tw/etwmain/attachments/DBw5Dja?dl=G%E8%87%BA%E7%81%A3%E4%BC%81%E9%8A%80%E8%A1%8C%E5%8B%95%E9%8A%80%E8%A1%8C.pdf