並前往https://www.citax.gov.tw/ckfinder/userfiles/files/I_%E8%87%BA%E7%81%A3%E9%8A%80%E8%A1%8C-%E7%B6%B2%E8%B7%AF%E9%8A%80%E8%A1%8C%E9%9A%A8%E8%BA%AB%E7%89%88.pdf