Citations:
[1] https://udn.com/news/story/7238/7858256?from=udn-catelistnews_ch2
[2] https://www.pwc.tw/zh/news/press-release/press-20231226.html
[3] https://tw.news.yahoo.com/%E9%9B%A2%E5%B2%B8%E9%A2%A8%E9%9B%BB%E8%9E%8D%E8%B3%87%E6%80%A5-%E5%9C%8B%E7%99%BC%E6%9C%83%E6%89%BE%E8%A1%8C%E5%BA%AB%E6%95%91%E6%8F%B4-221152587.html
[4] https://news.wearn.com/c1472205.html
[5] https://tw.news.yahoo.com/%E7%94%A2%E5%AE%98%E8%81%AF%E6%89%8B%E6%8B%9A%E9%A2%A8%E9%9B%BB4-%E8%A3%9C%E5%BC%B7%E9%A2%A8%E5%A0%B4%E8%9E%8D%E8%B3%87%E7%B6%A0%E8%89%B2%E9%87%91%E8%9E%8D%E5%85%8D%E6%96%B7%E7%82%8A-cip%E6%8F%90%E4%B8%89%E5%BB%BA%E8%AD%B0%E4%B8%AD%E4%BF%A1%E9%8A%80%E9%BB%9E%E6%9C%80%E5%A4%A7%E6%8C%91%E6%88%B0-215855545.html