{"id":682221,"date":"2026-05-05T18:03:47","date_gmt":"2026-05-05T10:03:47","guid":{"rendered":"https:\/\/law.asia\/?p=682221"},"modified":"2026-05-13T14:53:56","modified_gmt":"2026-05-13T06:53:56","slug":"taiwan-semiconductor-law-trade-secret-export-control-tax-incentives","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/taiwan-semiconductor-law-trade-secret-export-control-tax-incentives\/","title":{"rendered":"\u30c1\u30c3\u30d7\u3092\u3081\u3050\u308b\u5909\u5316"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>\u53f0\u6e7e\u306f\u534a\u5c0e\u4f53\u306e\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3068\u898f\u5236\u3092\u878d\u5408\u3057\u512a\u4f4d\u6027\u3092\u7dad\u6301<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306f\u4e16\u754c\u306e\u534a\u5c0e\u4f53\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u304a\u308a\u3001\u53f0\u6e7e\u306e\u534a\u5c0e\u4f53\u7523\u696d\u306f\u7d4c\u6e08\u767a\u5c55\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u305f\u3081\u53f0\u6e7e\u306f\u3001\u77e5\u7684\u8ca1\u7523\u4fdd\u8b77\u3001\u6280\u8853\u8f38\u51fa\u304a\u3088\u3073\u5bfe\u5916\u6295\u8cc7\u306e\u898f\u5236\u3001\u7523\u696d\u767a\u5c55\u306b\u5411\u3051\u305f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u7db2\u7f85\u3059\u308b\u5305\u62ec\u7684\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u6574\u5099\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u672c\u7a3f\u3067\u306f\u3001\u53f0\u6e7e\u5185\u306e\u5148\u7aef\u534a\u5c0e\u4f53\u6280\u8853\u3092\u4fdd\u8b77\u3057\u3001\u534a\u5c0e\u4f53\u7523\u696d\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u4e3b\u8981\u306a\u6cd5\u4ee4\u304a\u3088\u3073\u898f\u5236\u3092\u6982\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u6280\u8853\u306e\u4fdd\u8b77<\/strong><\/span><\/h2>\n<figure id=\"attachment_680452\" aria-describedby=\"caption-attachment-680452\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-680452 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jaclyn-Chai.jpg\" alt=\"Jaclyn Tsai\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-680452\" class=\"wp-caption-text\"><strong>Jaclyn Tsai<\/strong> <br \/>\u5171\u540c\u5275\u696d\u8005<br \/>Lee Tsai &amp; Partners<br \/>Taipei<br \/>Tel: +886 2 2378 5780 <br \/>Email: <a href=\"mailto:jaclyntsai@leetsai.com\">jaclyntsai@leetsai.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">2022\u5e74\u4ee5\u964d\u3001\u53f0\u6e7e\u306f\u3001\u7279\u5b9a\u306e\u5916\u56fd\u52e2\u529b\u306e\u305f\u3081\u306b\u884c\u52d5\u3059\u308b\u8005\u304c\u3001\u7a83\u53d6\u3084\u6a2a\u9818\u306a\u3069\u306e\u4e0d\u6b63\u306a\u624b\u6bb5\u306b\u3088\u308a\u3001\u53f0\u6e7e\u306e\u4e2d\u6838\u91cd\u8981\u6280\u8853\u306b\u95a2\u3059\u308b\u55b6\u696d\u79d8\u5bc6\u3092\u4e0d\u6b63\u306b\u53d6\u5f97\u3001\u4f7f\u7528\u307e\u305f\u306f\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u7981\u6b62\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u9055\u53cd\u8005\u306b\u306f\u30013\u5e74\u4ee5\u4e0a12\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u3001\u304a\u3088\u3073500\u4e07NTD\uff08\u7d0415\u4e076500\u30c9\u30eb\uff09\u4ee5\u4e0a1\u5104NTD\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u3001\u9055\u6cd5\u306a\u5229\u5f97\u304c\u6cd5\u5b9a\u306e\u6700\u9ad8\u7f70\u91d1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u5897\u984d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u300c\u4e2d\u6838\u91cd\u8981\u6280\u8853\u300d\u3068\u306f\u3001\u4ed6\u306e\u7ba1\u8f44\u533a\u57df\u307e\u305f\u306f\u4e3b\u4f53\u306b\u958b\u793a\u3055\u308c\u308b\u3068\u3001\u7523\u696d\u7af6\u4e89\u529b\u3001\u7d4c\u6e08\u767a\u5c55\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u5b9a\u3081\u3089\u308c\u305f\u5229\u76ca\u306b\u91cd\u5927\u306a\u5bb3\u3092\u53ca\u307c\u3057\u5f97\u308b\u6280\u8853\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e2d\u6838\u91cd\u8981\u6280\u8853\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>\u56fd\u969b\u6761\u7d04\u4e0a\u306e\u898f\u5236\u3001\u9632\u885b\u307e\u305f\u306f\u91cd\u8981\u30a4\u30f3\u30d5\u30e9\u306e\u4fdd\u8b77\u306e\u4e0b\u3067\u7ba1\u7406\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6280\u8853<\/li>\n<li>\u6280\u8853\u7684\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u53ef\u80fd\u306b\u3059\u308b\u3001\u307e\u305f\u306f\u4e3b\u8981\u7523\u696d\u306b\u304a\u3051\u308b\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u5f97\u308b\u6280\u8853<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u4e2d\u6838\u91cd\u8981\u6280\u8853\u306e\u30ea\u30b9\u30c8\u306f\u3001\u53f0\u6e7e\u306e\u884c\u653f\u5f53\u5c40\u306b\u3088\u308a\u516c\u5e03\u3055\u308c\u3001\u7acb\u6cd5\u6a5f\u95a2\u306b\u8a18\u9332\u306e\u305f\u3081\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u884c\u306e\u30ea\u30b9\u30c8\u306b\u306f\u300114\u30ca\u30ce\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u308b\u96c6\u7a4d\u56de\u8def\uff08IC\uff09\u307e\u305f\u306f\u30c1\u30c3\u30d7\u306e\u88fd\u9020\u6280\u8853\u3001\u30d8\u30c6\u30ed\u30b8\u30cb\u30a2\u30b9\u7d71\u5408\u30d1\u30c3\u30b1\u30fc\u30b8\u30f3\u30b0\u6280\u8853\u3001AI\u30b3\u30f3\u30d4\u30e5\u30fc\u30c6\u30a3\u30f3\u30b0\u5411\u3051\u9ad8\u6027\u80fd\u30c1\u30c3\u30d7\u8a2d\u8a08\u3001\u7a92\u5316\u30ac\u30ea\u30a6\u30e0\uff08GaN\uff09\u304a\u3088\u3073\u70ad\u5316\u30b1\u30a4\u7d20\uff08SiC\uff09\u306b\u95a2\u9023\u3059\u308b\u534a\u5c0e\u4f53\u88fd\u9020\u6280\u8853\u306a\u3069\u3001\u8907\u6570\u306e\u534a\u5c0e\u4f53\u95a2\u9023\u6280\u8853\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u53d6\u5f15\u3084\u6295\u8cc7\u3092\u901a\u3058\u3066\u5148\u7aef\u534a\u5c0e\u4f53\u6280\u8853\u306b\u95a2\u3059\u308b\u55b6\u696d\u79d8\u5bc6\u304c\u6f0f\u3048\u3044\u3059\u308b\u30ea\u30b9\u30af\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u5b89\u5168\u4fdd\u969c\u95a2\u9023\u6cd5\u306f\u53f0\u6e7e\u306e\u5148\u7aef\u534a\u5c0e\u4f53\u6280\u8853\u306b\u3068\u3063\u3066\u4e3b\u8981\u306a\u6cd5\u7684\u30bb\u30fc\u30d5\u30ac\u30fc\u30c9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u6295\u8cc7\u898f\u5236<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u7523\u696d\u7af6\u4e89\u529b\u3092\u640d\u306a\u3044\u5f97\u308b\u91cd\u8981\u6280\u8853\u306e\u6d41\u51fa\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u30012025\u5e74\u6539\u6b63\u306e\u7523\u696d\u5275\u65b0\u6761\u4f8b\uff08Industrial Innovation Statute\uff09\u7b2c22\u6761\u306f\u3001\u6295\u8cc7\u5148\u3001\u7523\u696d\u3001\u6280\u8853\u304a\u3088\u3073\u6295\u8cc7\u91d1\u984d\u306a\u3069\u306e\u8981\u7d20\u306b\u57fa\u3065\u304f\u5bfe\u5916\u6295\u8cc7\u306e\u4e8b\u524d\u627f\u8a8d\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<figure id=\"attachment_680457\" aria-describedby=\"caption-attachment-680457\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-680457 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Jaime-Cheng-1.jpg\" alt=\"\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-680457\" class=\"wp-caption-text\"><strong>Jaime Cheng<\/strong> <br \/>\u30b7\u30cb\u30a2\u30fb\u30ab\u30a6\u30f3\u30b7\u30eb<br \/>Lee Tsai &amp; Partners Taipei <br \/>Tel: +886 2 2378 5780 <br \/>Email: <a href=\"mailto:jaimecheng@leetsai.com\">jaimecheng@leetsai.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6240\u7ba1\u5f53\u5c40\u306f\u3001\u5f53\u8a72\u6295\u8cc7\u304c\u7d4c\u6e08\u767a\u5c55\u306b\u4e0d\u5229\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u304b\u5426\u304b\u306a\u3069\u306e\u8981\u7d20\u306b\u57fa\u3065\u3044\u3066\u3001\u627f\u8a8d\u3001\u62d2\u5426\u3001\u307e\u305f\u306f\u6761\u4ef6\u4ed8\u4e0e\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e0d\u9075\u5b88\u306e\u5834\u5408\u306b\u306f\u30015\u4e07NTD\u4ee5\u4e0a100\u4e07NTD\u4ee5\u4e0b\u306e\u884c\u653f\u7f70\u91d1\u3001\u307e\u305f\u306f\u5236\u88c1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u307b\u304b\u3001\u6295\u8cc7\u306e\u505c\u6b62\u3001\u307e\u305f\u306f\u64a4\u56de\u3092\u547d\u3058\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u53f0\u6e7e\u306e\u7523\u696d\u767a\u5c55\u306b\u304a\u3051\u308b\u534a\u5c0e\u4f53\u6280\u8853\u306e\u91cd\u8981\u6027\u306b\u9451\u307f\u308b\u3068\u3001\u534a\u5c0e\u4f53\u6280\u8853\u3092\u4f34\u3046\u5bfe\u5916\u6295\u8cc7\u306f\u540c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305f\u3001\u4e00\u90e8\u306e\u4e21\u5cb8\u6295\u8cc7\u6d3b\u52d5\u3001\u304a\u3088\u3073\u6280\u8853\u5354\u529b\u306f\u3001\u300c\u53f0\u6e7e\u5730\u533a\u53ca\u3073\u5927\u9678\u5730\u533a\u4eba\u6c11\u95a2\u4fc2\u6761\u4f8b\u300d\u306b\u3088\u308a\u898f\u5236\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u7d4c\u6e08\u90e8\u306f\u7523\u696d\u3092\u5206\u985e\u3057\u3001\u4f8b\u3048\u3070\u96c6\u7a4d\u56de\u8def\u30c0\u30a4\u3001\u304a\u3088\u307312\u30a4\u30f3\u30c1\u8d85\u306e\u30a6\u30a7\u30cf\u30fc\u306e\u88fd\u9020\u3068\u3044\u3063\u305f\u7279\u5b9a\u306e\u534a\u5c0e\u4f53\u6d3b\u52d5\u3092\u5236\u9650\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u8f38\u51fa\u7ba1\u7406<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u56fd\u969b\u6761\u7d04\u4e0a\u306e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u3001\u53f0\u6e7e\u306e\u5bfe\u5916\u8cbf\u6613\u6cd5\u306f\u3001\u6226\u7565\u7684\u30cf\u30a4\u30c6\u30af\u7269\u8cc7\uff08SHTC\uff09\u3092\u8f38\u51fa\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3001\u4e8b\u524d\u306e\u8f38\u51fa\u8a31\u53ef\u53d6\u5f97\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">SHTC\u306b\u306f\u3001\u30c7\u30e5\u30a2\u30eb\u30e6\u30fc\u30b9\u54c1\u76ee\u3001\u6280\u8853\u3001\u8ecd\u7528\u54c1\u3001\u304a\u3088\u3073\u4e00\u90e8\u306e\u56fd\u5225\u6307\u5b9a\u54c1\u76ee\u3092\u5bfe\u8c61\u3068\u3059\u308b\u8f38\u51fa\u7ba1\u7406\u30ea\u30b9\u30c8\u4e0a\u306e\u54c1\u76ee\uff08\u7dcf\u79f0\u3057\u3066SHTC\u30ea\u30b9\u30c8\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u884c\u306eSHTC\u30ea\u30b9\u30c8\u306b\u306f\u3001\u534a\u5c0e\u4f53\u88fd\u9020\u88c5\u7f6e\u3001\u30c7\u30d0\u30a4\u30b9\u8a66\u9a13\u88c5\u7f6e\u3001\u7279\u6b8a\u8d70\u67fb\u578b\u96fb\u5b50\u9855\u5fae\u93e1\uff08SEM\uff09\u88c5\u7f6e\u3001\u304a\u3088\u3073\u6975\u4f4e\u6e29\u30a6\u30a7\u30cf\u30fc\u30d7\u30ed\u30fc\u30d3\u30f3\u30b0\u88c5\u7f6e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u8f38\u51fa\u7ba1\u7406\u5236\u5ea6\u306f\u3001\u30a8\u30f3\u30c9\u30e6\u30fc\u30b9\u5be9\u67fb\u306e\u539f\u5247\u3082\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u304cSHTC\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u30ea\u30b9\u30c8\u63b2\u8f09\u5f53\u4e8b\u8005\u3092\u542b\u3080\u5834\u5408\u3001\u307e\u305f\u306f\u7591\u308f\u3057\u3044\u4e8b\u60c5\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u53d6\u5f15\u306f\u9ad8\u30ea\u30b9\u30af\u53d6\u5f15\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u8ffd\u52a0\u5be9\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">SHTC\u30ea\u30b9\u30c8\u306e\u54c1\u76ee\u306f\u4e8b\u524d\u627f\u8a8d\u3092\u8981\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9055\u53cd\u3057\u305f\u5834\u5408\u30016\u4e07NTD\u4ee5\u4e0a300\u4e07NTD\u4ee5\u4e0b\u306e\u884c\u653f\u7f70\u91d1\u30011\u30f5\u6708\u4ee5\u4e0a1\u5e74\u4ee5\u4e0b\u306e\u53d6\u5f15\u7279\u6a29\u306e\u505c\u6b62\u3001\u307e\u305f\u306f\u767b\u9332\u53d6\u6d88\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u7a0e\u5236\u512a\u9047<\/strong><\/span><\/h2>\n<figure id=\"attachment_680461\" aria-describedby=\"caption-attachment-680461\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-680461 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Teresa-Huang-1.jpg\" alt=\"\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-680461\" class=\"wp-caption-text\"><strong>Teresa Huang<\/strong> <br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lee Tsai &amp; Partners <br \/>Taipei <br \/>Tel: +886 2 2378 5780 <br \/>Email: <a href=\"mailto:teresahuang@leetsai.com\">teresahuang@leetsai.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u653f\u5e9c\u306f\u3001\u534a\u5c0e\u4f53\u6295\u8cc7\u304a\u3088\u3073\u7814\u7a76\u958b\u767a\u3092\u53f0\u6e7e\u5185\u3067\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u7523\u696d\u653f\u7b56\u304a\u3088\u3073\u7a0e\u5236\u512a\u9047\u3082\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7523\u696d\u5275\u65b0\u6761\u4f8b\u7b2c10\u6761\u306e2\uff08CHIPS\u6cd5\uff09\u306f\u3001\u53f0\u6e7e\u57df\u5185\u3067\u5148\u898b\u7684\u3001\u304b\u3064\u9769\u65b0\u7684\u306a\u7814\u7a76\u958b\u767a\u3092\u884c\u3044\u3001\u56fd\u969b\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u4f01\u696d\u306b\u5bfe\u3057\u3066\u7a0e\u5236\u512a\u9047\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u3044\u3046\u300c\u56fd\u969b\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u300d\u3068\u306f\u3001\u4f01\u696d\u306e\u88fd\u54c1\u3001\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u304c2\u3064\u4ee5\u4e0a\u306e\u56fd\u3001\u307e\u305f\u306f\u5730\u57df\u306b\u307e\u305f\u304c\u308b\u7523\u696d\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5185\u3067\u7528\u3044\u3089\u308c\u3001\u5f53\u8a72\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u3044\u305a\u308c\u304b\u306e\u6bb5\u968e\u306b\u304a\u3044\u3066\u91cd\u5927\u306a\u5f71\u97ff\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u300c\u5148\u898b\u7684\u304b\u3064\u9769\u65b0\u7684\u306a\u7814\u7a76\u958b\u767a\u6d3b\u52d5\u300d\u3068\u306f\u3001\u534a\u5c0e\u4f53\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u3001\u901a\u4fe1\u3001\u304a\u3088\u3073\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306a\u3069\u306e\u7279\u5b9a\u5206\u91ce\u306b\u304a\u3044\u3066\u3001\u56fd\u969b\u7684\u306b\u5148\u5c0e\u7684\u306a\u6280\u8853\u3001\u307e\u305f\u306f\u6210\u719f\u3057\u305f\u88fd\u9020\u6280\u8853\u306e\u9769\u65b0\u7684\u5fdc\u7528\u3092\u4f34\u3046\u7814\u7a76\u958b\u767a\u306b\u4f01\u696d\u304c\u5f93\u4e8b\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u512a\u9047\u5236\u5ea6\u304c\u4e00\u5b9a\u306e\u6280\u8853\u529b\u3001\u304a\u3088\u3073\u4e8b\u696d\u898f\u6a21\u3092\u6709\u3059\u308b\u4f01\u696d\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u3001\u7a0e\u5236\u512a\u9047\u306e\u9069\u683c\u8981\u4ef6\u3068\u3057\u3066\u8907\u6570\u306e\u95be\u5024\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4f8b\u3048\u3070\u3001\u7814\u7a76\u958b\u767a\u8cbb\u304c\u4e00\u5b9a\u898f\u6a21\u306b\u9054\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u7814\u7a76\u958b\u767a\u8cbb\u306e\u55b6\u696d\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u304c\u6240\u5b9a\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3001\u304a\u3088\u3073\u5b9f\u52b9\u7a0e\u7387\u304c\u6700\u4f4e\u5272\u5408\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u9069\u683c\u4f01\u696d\u306f\u3001\u5148\u898b\u7684\u304b\u3064\u9769\u65b0\u7684\u306a\u7814\u7a76\u958b\u767a\u306b\u5fc5\u8981\u3068\u306a\u308b\u652f\u51fa\u306b\u3064\u3044\u306625%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u7533\u8acb\u3067\u304d\u3001\u5f53\u8a72\u63a7\u9664\u306f\u5f53\u5e74\u5ea6\u306e\u55b6\u5229\u4e8b\u696d\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f53\u5e74\u5ea6\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e30%\u3092\u4e0a\u9650\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3055\u3089\u306b\u3001\u9069\u683c\u4f01\u696d\u304c\u5148\u7aef\u88fd\u9020\u30d7\u30ed\u30bb\u30b9\u3067\u4f7f\u7528\u3059\u308b\u65b0\u305f\u306a\u6a5f\u68b0\u307e\u305f\u306f\u8a2d\u5099\u3092\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u652f\u51fa\u984d\u306e5%\u306e\u7a0e\u984d\u63a7\u9664\u3092\u7533\u8acb\u3067\u304d\u3001\u540c\u69d8\u306b\u5f53\u5e74\u5ea6\u306e\u55b6\u5229\u4e8b\u696d\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u4e0a\u9650\u306f\u540c\u3058\u304f\u5f53\u5e74\u5ea6\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e30%\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u67a0\u7d44\u307f\u306f\u3001\u53f0\u6e7e\u306b\u304a\u3051\u308b\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u7d99\u7d9a\u7684\u306a\u62e1\u5927\u3092\u4f01\u696d\u306b\u4fc3\u3057\u3001\u4e16\u754c\u306e\u534a\u5c0e\u4f53\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u53f0\u6e7e\u306e\u5730\u4f4d\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u8981\u70b9<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u53f0\u6e7e\u306e\u534a\u5c0e\u4f53\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u306f\u3001\u7523\u696d\u767a\u5c55\u306e\u4fc3\u9032\u3068\u91cd\u8981\u6280\u8853\u306e\u4fdd\u8b77\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bfe\u8c61\u3092\u7d5e\u3063\u305f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u901a\u3058\u3066\u7d99\u7d9a\u7684\u306a\u4f01\u696d\u6295\u8cc7\u3068\u7814\u7a76\u958b\u767a\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u306b\u52a0\u3048\u3001\u53f0\u6e7e\u306f\u3001\u55b6\u696d\u79d8\u5bc6\u306e\u4fdd\u8b77\u3001\u6280\u8853\u79fb\u8ee2\u3001\u5bfe\u5916\u6295\u8cc7\u304a\u3088\u3073\u5354\u529b\u3092\u898f\u5f8b\u3059\u308b\u898f\u5236\u67a0\u7d44\u307f\u3092\u6574\u5099\u3057\u3066\u3044\u307e\u3059<\/p>\n<p style=\"text-align: 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class=\"format-info\" style=\"text-align: center;\"><strong><img class=\"size-medium wp-image-680441 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-300x60.png\" alt=\"\" width=\"300\" height=\"60\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-300x60.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-1024x206.png 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-768x154.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-696x140.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo-1068x214.png 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Logo.png 1195w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>Lee Tsai &amp; Partners<\/strong><br \/>\n9F, 218 Tun Hwa S Rd, Sec 2<br \/>\nTaipei 106033, Taiwan,<br \/>\nTel: +886 2 2378 5780<br \/>\nFax: +886 2 2378 5781<br \/>\nEmail: <a href=\"mailto:lawtec@leetsai.com\">lawtec@leetsai.com<\/a><br \/>\n<a 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