{"id":7657,"date":"2022-11-21T15:57:50","date_gmt":"2022-11-21T07:57:50","guid":{"rendered":"https:\/\/www.ruten.com.tw\/help\/?p=7657"},"modified":"2023-02-21T19:07:38","modified_gmt":"2023-02-21T11:07:38","slug":"%e6%b3%95%e4%ba%ba%e5%af%a6%e5%90%8d%e8%aa%8d%e8%ad%89-%e5%af%a6%e8%b3%aa%e5%8f%97%e7%9b%8a%e4%ba%ba%e8%81%b2%e6%98%8e%e6%9b%b8%e5%a1%ab%e5%af%ab%e8%aa%aa%e6%98%8e","status":"publish","type":"post","link":"https:\/\/www.ruten.com.tw\/help\/member\/7657\/","title":{"rendered":"\u6cd5\u4eba\u5be6\u540d\u8a8d\u8b49 &#8211; \u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8\u586b\u5beb\u8aaa\u660e"},"content":{"rendered":"\n<h3><span style=\"color: #ff9900;\">\u70ba\u4f55\u9700\u9032\u884c\u5be6\u540d\u8a8d\u8b49<\/span><\/h3>\n<p>\u9732\u5929\u5e02\u96c6\u70ba\u914d\u5408\u7b2c\u4e09\u65b9\u652f\u4ed8\u670d\u52d9\u696d\u4e3b\u7ba1\u6a5f\u95dc\u540c\u884c\u653f\u9662\u6d17\u9322\u9632\u5236\u8fa6\u516c\u5ba4\u4f9d\u64da\u300a\u6d17\u9322\u9632\u5236\u6cd5\u300b\u53ca\u300a\u8cc7\u6050\u9632\u5236\u6cd5\u300b\u8a02\u5b9a\u300c\u7b2c\u4e09\u65b9\u652f\u4ed8\u670d\u52d9\u696d\u9632\u5236\u6d17\u9322\u53ca\u6253\u64ca\u8cc7\u6050\u8fa6\u6cd5\u300d\u5c07\u65bc2023\u5e741\u67081\u65e5\u5be6\u65bd\u76f8\u95dc\u653f\u7b56\uff0c\u9732\u5929\u5c07\u5411\u6240\u6709\u900f\u904e\u300c\u9732\u5929\u4ee3\u6536\u4ed8\u300d\u6536\u6b3e\u4e4b\u8ce3\u5bb6\u6703\u54e1\uff0c\u9032\u884c\u5ba2\u6236\u76e1\u8077\u8abf\u67e5\u53ca\u5be6\u540d\u8a8d\u8b49\uff0c\u4ee5\u7b26\u5408\u6d17\u9322\u9632\u5236\u6cd5\u53ca\u8cc7\u6050\u9632\u5236\u6cd5\u4e4b\u898f\u7bc4\u3002<\/p>\n<p>\u2731\u9032\u4e00\u6b65\u524d\u5f80\u4e86\u89e3<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=J0080060\" target=\"_blank\" rel=\"noopener\">\u300c\u7b2c\u4e09\u65b9\u652f\u4ed8\u670d\u52d9\u696d\u9632\u5236\u6d17\u9322\u53ca\u6253\u64ca\u8cc7\u6050\u8fa6\u6cd5\u300d<\/a><\/p>\n<h5><strong>\u4f9d\u516c\u53f8\u8eab\u4efd\u78ba\u8a8d\u6240\u9700\u8b49\u660e\u6587\u4ef6\uff1a<\/strong><br \/><a href=\"#A1\">\u25cf \u516c\u53f8\u6cd5\u4eba\uff08\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\u3001\u5169\u5408\u516c\u53f8\uff09<\/a><br \/><a href=\"#A2\">\u25cf \u7368\u8cc7\u5546\u865f\uff08\u4f9d\u64da\u5546\u696d\u767b\u8a18\u6cd5\uff09<\/a><br \/><a href=\"#A3\">\u25cf \u5408\u5925\u5546\u865f\uff08\u4f9d\u64da\u5546\u696d\u767b\u8a18\u6cd5\uff09<\/a><br \/><a href=\"#A4\">\u25cf \u500b\u4eba\u540d\u7fa9\u8fa6\u7406\u71df\u696d\u767b\u8a18\u4e26\u9818\u67098\u78bc\u7a05\u7c4d\u7d71\u4e00\u7de8\u865f\uff08\u4f9d\u64da\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u8fa6\u7406\u71df\u696d\u767b\u8a18\u4e4b\u81ea\u7136\u4eba\uff09<\/a><\/h5>\n<hr \/>\n<p><span style=\"color: #ffffff;\">A0<a id=\"A0\"><\/a><\/span><\/p>\n<h3><span style=\"color: #ff9900;\">\u300c\u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8\u300d\u586b\u5beb\u7bc4\u4f8b\u53c3\u8003\u8aaa\u660e<\/span><\/h3>\n<h3><strong>\u27a4\u00a0<\/strong>\u8acb\u7531\u6b64\u4e0b\u8f09<a href=\"https:\/\/pub.ruten.com.tw\/cs_doc\/resource\/RT_221114UBO.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8\u300d<\/a><\/h3>\n<h4>\u25cf <strong>\u7b2c\u4e00\u9801<\/strong><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7751 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_133419.jpg\" alt=\"\" width=\"708\" height=\"791\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_133419.jpg 708w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_133419-269x300.jpg 269w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><\/p>\n<h4>\u25cf <strong>\u7b2c\u4e8c\u9801<\/strong><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7730 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_170703.jpg\" alt=\"\" width=\"684\" height=\"783\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_170703.jpg 684w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_170703-262x300.jpg 262w\" sizes=\"(max-width: 684px) 100vw, 684px\" \/><\/p>\n<h5><span style=\"color: #0000ff;\"><a id=\"A5\"><\/a>\u300c\u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8\u300d\u586b\u5beb<strong>\u88dc\u5145\u8aaa\u660e\uff1a<\/strong><\/span><\/h5>\n<p><strong>\u25cf \u5be6\u8cea\u53d7\u76ca\u4eba<\/strong><strong>\u985e\u5225\u4ee3\u865f\u586b\u5beb\u65b9\u5f0f\u8aaa\u660e<\/strong><\/p>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7749 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_122422.jpg\" alt=\"\" width=\"916\" height=\"784\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_122422.jpg 916w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_122422-300x257.jpg 300w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_122422-768x657.jpg 768w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-24_122422-816x698.jpg 816w\" sizes=\"(max-width: 916px) 100vw, 916px\" \/><\/p>\n<hr \/>\n<h3><span style=\"color: #ff9900;\"><strong><a id=\"A1\"><\/a>\u4f9d\u516c\u53f8\u8eab\u4efd\u985e\u5225\u5be6\u540d\u8a8d\u8b49\u6240\u9700\u6587\u4ef6\uff1a<\/strong><\/span><\/h3>\n<h4><span style=\"color: #0000ff;\">\u25cf \u516c\u53f8\u6cd5\u4eba\uff08\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\u3001\u5169\u5408\u516c\u53f8\uff09<\/span><\/h4>\n<p>\u00a0<img loading=\"lazy\" class=\"alignnone wp-image-7681 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853.jpg\" alt=\"\" width=\"877\" height=\"172\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853.jpg 877w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-300x59.jpg 300w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-768x151.jpg 768w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-816x160.jpg 816w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><\/p>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7692 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_153008.jpg\" alt=\"\" width=\"763\" height=\"426\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_153008.jpg 763w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_153008-300x167.jpg 300w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/><\/p>\n<hr \/>\n<p><span style=\"color: #ffffff;\">A2<a id=\"A2\"><\/a><\/span><\/p>\n<h4><span style=\"color: #0000ff;\">\u25cf \u7368\u8cc7\u5546\u865f\uff08\u4f9d\u64da\u5546\u696d\u767b\u8a18\u6cd5\uff09<\/span><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7681 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853.jpg\" alt=\"\" width=\"877\" height=\"172\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853.jpg 877w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-300x59.jpg 300w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-768x151.jpg 768w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_145853-816x160.jpg 816w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><\/p>\n<h4><span style=\"color: #ff0000;\">* \u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8\u4e4b\u516c\u53f8\u7ae0\u7a0b\u6b04\u4f4d\u7121\u9700\u586b\u5beb<\/span><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7687 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_151945.jpg\" alt=\"\" width=\"766\" height=\"373\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_151945.jpg 766w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_151945-300x146.jpg 300w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/><\/p>\n<hr \/>\n<p><span style=\"color: #ffffff;\">A3<a id=\"A3\"><\/a><\/span><\/p>\n<h4><span style=\"color: #0000ff;\">\u25cf \u5408\u5925\u5546\u865f\uff08\u4f9d\u64da\u5546\u696d\u767b\u8a18\u6cd5\uff09<\/span><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7694 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154455.jpg\" alt=\"\" width=\"875\" height=\"151\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154455.jpg 875w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154455-300x52.jpg 300w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154455-768x133.jpg 768w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154455-816x141.jpg 816w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/><\/p>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7695 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154504.jpg\" alt=\"\" width=\"766\" height=\"424\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154504.jpg 766w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_154504-300x166.jpg 300w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/><\/p>\n<hr \/>\n<h4><span style=\"color: #0000ff;\"><a id=\"A4\"><\/a>\u25cf \u500b\u4eba\u540d\u7fa9\u8fa6\u7406\u71df\u696d\u767b\u8a18\u4e26\u9818\u67098\u78bc\u7a05\u7c4d\u7d71\u4e00\u7de8\u865f\uff08\u4f9d\u64da\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u8fa6\u7406\u71df\u696d\u767b\u8a18\u4e4b\u81ea\u7136\u4eba\uff09<\/span><\/h4>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-7697 size-full\" src=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_155143.jpg\" alt=\"\" width=\"835\" height=\"111\" srcset=\"https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_155143.jpg 835w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_155143-300x40.jpg 300w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_155143-768x102.jpg 768w, https:\/\/www.ruten.com.tw\/help\/wp-content\/uploads\/2022\/11\/2022-11-21_155143-816x108.jpg 816w\" sizes=\"(max-width: 835px) 100vw, 835px\" \/><\/p>\n<h4><span style=\"color: #ff0000;\">* \u7121\u9700\u586b\u5beb\u5be6\u8cea\u53d7\u76ca\u4eba\u8072\u660e\u66f8<\/span><\/h4>\n<hr \/>\n<h5>\u516c\u53f8\u8cc7\u8a0a\u76f8\u95dc\u67e5\u8a62\u7db2\u9801\uff1a<br \/>\u2731<a href=\"https:\/\/findbiz.nat.gov.tw\/fts\/query\/QueryBar\/queryInit.do\" target=\"_blank\" rel=\"noopener\">\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9\u7db2\u9801<\/a><br \/>\u2731<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw113w1\/ban\/query\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\u7a05\u7c4d\u767b\u8a18\u8cc7\u6599\u516c\u793a\u67e5\u8a62<\/a><\/h5>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u70ba\u4f55\u9700\u9032\u884c\u5be6\u540d\u8a8d\u8b49 \u9732\u5929\u5e02\u96c6\u70ba\u914d\u5408\u7b2c\u4e09\u65b9\u652f\u4ed8\u670d\u52d9\u696d\u4e3b\u7ba1\u6a5f\u95dc\u540c\u884c\u653f\u9662\u6d17\u9322\u9632\u5236\u8fa6\u516c\u5ba4\u4f9d\u64da\u300a\u6d17\u9322\u9632\u5236\u6cd5\u300b\u53ca\u300a\u8cc7\u6050\u9632\u5236 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[88,89,92],"tags":[],"_links":{"self":[{"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/posts\/7657"}],"collection":[{"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/comments?post=7657"}],"version-history":[{"count":68,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/posts\/7657\/revisions"}],"predecessor-version":[{"id":8149,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/posts\/7657\/revisions\/8149"}],"wp:attachment":[{"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/media?parent=7657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/categories?post=7657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ruten.com.tw\/help\/wp-json\/wp\/v2\/tags?post=7657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}