File redirect

Considering the fair use and reproduction rights of copyrighted materials, some documents in this system are only available for full-text search and indexing purposes within the system.

You will be directed to an external website (the original site of the archived document). Please follow the link to check if the full text is available for open access.

The webpage will redirect to an external site in 2 seconds:

https://www.ey.gov.tw/eykm/292D78D38F3A39DF/a2ab8933-0cd5-4da2-8859-5e3e06606c10