並前往https://www.etax.nat.gov.tw/etwmain/attachments/nGRD6Ex?dl=U.%E5%85%83%E5%A4%A7%E9%8A%80%E8%A1%8C%E8%A1%8C%E5%8B%95%E9%8A%80%E8%A1%8C.pdf