(本文參閱第51條第八1則)(財政部83/10/19台財稅第831615281號函) 文章出處:http://www.ttc.gov.tw/ct.asp?xItem=92441&CtNode=97&CtUnit=40&BaseDSD=31&htx_lawID=13199&htx_lawVerID=89756&nowPage=123&pageSize=10&xiList=92434,92435,92436,92437,92438,92439,92440,92441,92442,92443