並前往https://www.taxconsult.tw/2020/09/25/%E5%85%A7%E6%94%BF%E9%83%A8109%E5%B9%B4%E4%BD%8F%E5%AE%85%E7%A7%9F%E8%B3%83%E5%A5%91%E7%B4%84%E6%9B%B8%E7%AF%84%E6%9C%AC%E4%BC%81%E6%A5%AD%E6%88%96%E5%80%8B%E4%BA%BA%E5%87%BA%E7%A7%9F%E9%80%9A/