https://www.kmph.gov.tw/Upload/RelFile/3926/564178/108%E5%B9%B4%E9%AB%98%E9%9B%84%E5%B8%82%E6%94%BF%E5%BA%9C%E8%AD%A6%E5%AF%9F%E5%B1%80%E3%80%8C%E5%9B%BA%E5%AE%9A%E5%BC%8F%E9%97%96%E7%B4%85%E7%87%88%E5%8F%8A%E6%B8%AC%E9%80%9F%E7%85%A7%E7%9B%B8%E8%A8%AD%E5%82%99%E3%80%8D%E8%A8%AD%E7%BD%AE%E5%9C%B0%E9%BB%9E%E4%B8%80%E8%A6%BD%E8%A1%A8-1081028-1%E6%9B%B4%E6%96%B0%E7%95%B0%E5%8B%95%E8%A8%BB%E8%A8%98%E5%85%AC%E5%91%8A%E7%89%88.pdf