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	 - 法規釋示函令</title>
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<div class="top" xmlns=""><a href="content.asp?CuItem=79#ADV" target="_blank">查詢說明</a></div>
<div class="cp" xmlns=""><p>查詢說明：<br>
		釋示函令內容(如文號)欄，如以文號查詢，直接輸入阿拉伯數字（如"871934657"）之文號即可查詢，無需輸入"台財稅第"等文字。
		</p>
<p>新頒釋示函令，並未納入各稅法令彙編釋示函令檢索系統之查詢範圍，如欲查詢者，內地稅新頒釋示請至『 <a href="http://www.dot.gov.tw/" target="_blank" title="賦稅署(開新視窗)">賦稅署 </a>』網站建置之『 <a href="http://www.dot.gov.tw/dot/home.jsp?contlink=ap/law/allsearch.jsp&level2=Y" target="_blank" title="賦稅法令檢索系統(開新視窗)">新頒賦稅法令檢索系統 </a>』、關稅新頒釋示請至『 <a href="http://doca.mof.gov.tw/mp.asp?mp=1">關政司 </a>』網站建置之『 <a href="http://doca.mof.gov.tw/ct.asp?xItem=379&ctNode=105">新頒關稅法令檢索系統 </a>』查詢。</p>
</div><pHTML xmlns="">
<form method="GET" name="reg" action="lp.asp">
<INPUT TYPE="hidden" name="mp" value="1"> <INPUT TYPE="hidden" name="CtNode" value="97"> <INPUT TYPE="hidden" name="CtUnit" value="40"> <INPUT TYPE="hidden" name="BaseDSD" value="31"> <INPUT TYPE="hidden" name="qType" value=""> <!--<object data="/inc/calendar.htm" id="calendar1" type="text/x-scriptlet" width="245" height="160" style="position:absolute;top:0;left:230;visibility:hidden">This object provide calendar input help</object>--> <INPUT TYPE="hidden" name="CalendarTarget">
<CENTER>
<TABLE border="0" class="eTable" cellspacing="0" cellpadding="2" width="90%" summary="Search Layout Table">
<TR><TH align="right"><label for="htxid_lawID">稅目</label></TH>
<TD class="eTableContent"><select name="htx_lawID" size="1" id="htxid_lawID">
<option value="" select="selected">請選擇</option>
<option value="91">土地稅法</option>
<option value="15262">證券交易稅條例</option>
<option value="15265">關稅法</option>
<option value="13199">營業稅法</option>
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<option value="8333">海關緝私條例</option>
<option value="7604">促進產業升級條例</option>
<option value="7917">契稅條例</option>
<option value="7920">娛樂稅法</option>
<option value="2400">印花稅法</option>
<option value="2926">使用牌照稅法</option>
<option value="3102">房屋稅條例</option>
<option value="3105">所得稅法</option>
<option value="58706">所得基本稅額條例</option>
</select>
</TD></TR>
<TR><TH align="right"><label for="htxid_lawVerID">法令彙編版本</label></TH>
<TD class="eTableContent"><select name="htx_lawVerID" size="1" id="htxid_lawVerID">
<option value="" select="selected"></option>
</select>
</TD></TR>
<TR><TH align="right"><label for="htxid_lawTnID">法規章節</label></TH>
<TD class="eTableContent"><select name="htx_lawTnID" size="1" id="htxid_lawTnID">
<option value="" select="selected"></option>
</select>
</TD></TR>
<input type="hidden" name="htx_lawTnIDShow" size="10">
<TR><TH align="right"><label for="htxid_lawItemID">法條</label></TH>
<TD class="eTableContent"><select name="htx_lawItemID" size="1" id="htxid_lawItemID">
<option value="" select="selected"></option>
</select>
</TD></TR>
<TR><TH align="right"><label for="htxid_xBody">釋示函令內容(如文號)</label></TH>
<TD class="eTableContent"><input name="htx_xBody" size="50">
</TD></TR>
</TABLE>
<br> <input type="submit" value="查　詢" class="cbutton">
            &nbsp;　&nbsp;
            <input type="reset" value="重　填" class="cbutton">
</CENTER>
</form>
<script language="vbs"> 
Dim CanTarget
Dim followCanTarget

sub popCalendar(dateName,followName)        
 	CanTarget=dateName
 	followCanTarget=followName
	xdate = document.all(CanTarget).value
	if not isDate(xdate) then	xdate = date()
	document.all.calendar1.setDate xdate
	
 	If document.all.calendar1.style.visibility="" Then           
   		document.all.calendar1.style.visibility="hidden"        
 	Else        
       ex=window.event.clientX
       ey=document.body.scrolltop+window.event.clientY+10
       if ex>520 then ex=520
       document.all.calendar1.style.pixelleft=ex-80
       document.all.calendar1.style.pixeltop=ey
       document.all.calendar1.style.visibility=""
 	End If              
end sub     

sub calendar1_onscriptletevent(n,o) 
    	document.all("CalendarTarget").value=n         
    	document.all.calendar1.style.visibility="hidden"    
    if n <> "Cancle" then
        document.all(CanTarget).value=document.all.CalendarTarget.value
        document.all("pcShow"&CanTarget).value=document.all.CalendarTarget.value
        if followCanTarget<>"" then
        	document.all(followCanTarget).value=document.all.CalendarTarget.value
        	document.all("pcShow"&followCanTarget).value=document.all.CalendarTarget.value
        end if
	end if
end sub   
</script> </pHTML><script language="vbs" xmlns="">sub htx_lawID_onChange
 	set xsrc = document.all("htx_lawItemID")
	removeOption(xsrc)
	xaddOption xsrc, "請選擇", ""

 	set xsrc = document.all("htx_lawVerID")
 	removeOption(xsrc)

 	set oXML = createObject("Microsoft.XMLDOM")
 	oXML.async = false

 	xURI = "http://www.ttc.gov.tw/ws/lawVerID.asp?qType=&lawID=" & reg.htx_lawID.value
 	oXML.load(xURI)

	xaddOption xsrc, "請選擇", ""

 	set pckItemList = oXML.selectNodes("divList/row")
 	for each pckItem in pckItemList
  		xaddOption xsrc, pckItem.selectSingleNode("mValue").text,pckItem.selectSingleNode("mCode").text
 	next
 	xsrc.selectedIndex = 0
	reg.htx_lawTnID.value = ""
	reg.htx_lawTnIDshow.value = ""

 	set xsrc = document.all("htx_lawTnID")
 	removeOption(xsrc)

 	set oXML = createObject("Microsoft.XMLDOM")
 	oXML.async = false

 	xURI = "http://www.ttc.gov.tw/ws/lawTnID.asp?lawID=" & reg.htx_lawID.value
 	oXML.load(xURI)

	xaddOption xsrc, "請選擇", ""

 	set pckItemList = oXML.selectNodes("divList/row")
 	for each pckItem in pckItemList
  		xaddOption xsrc, pckItem.selectSingleNode("mValue").text,pckItem.selectSingleNode("mCode").text
 	next
 	xsrc.selectedIndex = 0
 	
end sub

sub htx_lawVerID_onChange
 	set xsrc = document.all("htx_lawItemID")
 	removeOption(xsrc)

 	set oXML = createObject("Microsoft.XMLDOM")
 	oXML.async = false

 	xURI = "http://www.ttc.gov.tw/ws/lawItemID.asp?lawVerID=" & reg.htx_lawVerID.value & "&nodeID=" & reg.htx_lawTnID.value
 	oXML.load(xURI)

	xaddOption xsrc, "請選擇", ""

 	set pckItemList = oXML.selectNodes("divList/row")
 	for each pckItem in pckItemList
  		xaddOption xsrc, pckItem.selectSingleNode("mValue").text,pckItem.selectSingleNode("mCode").text
 	next
 	xsrc.selectedIndex = 0
end sub	

sub xaddOption(xlist,name,value)
 	set xOption = document.createElement("OPTION")
 	xOption.text=name
 	xOption.value=value
 	xlist.add(xOption)
end sub

sub removeOption(xlist)
 	for i=xlist.options.length-1 to 0 step -1
  		xlist.options.remove(i)
 	next
 	xlist.selectedIndex = -1
end sub


sub htx_lawTnID_onChange
	if reg.htx_lawVerID.value="" then
		alert "請先點選法令彙編版本!"
		reg.htx_lawVerID.focus
		exit sub
	end if
 	set xsrc = document.all("htx_lawItemID")
 	removeOption(xsrc)

 	set oXML = createObject("Microsoft.XMLDOM")
 	oXML.async = false

 	xURI = "http://www.ttc.gov.tw/ws/lawTreeFilter.asp?nodeID=" & reg.htx_lawTnID.value & "&lawVerID=" & reg.htx_lawVerID.value
 	oXML.load(xURI)

	xaddOption xsrc, "請選擇", ""

 	set pckItemList = oXML.selectNodes("divList/row")
 	for each pckItem in pckItemList
  		xaddOption xsrc, pckItem.selectSingleNode("mValue").text,pckItem.selectSingleNode("mCode").text
 	next
 	xsrc.selectedIndex = 0
end sub</script><div class="top"><a href="#" title="回頁首">回頁首</a></div>
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<p>
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<div><a href="http://www.etax.nat.gov.tw" title="本連結將另開視窗前往:財政部稅務入口網" target="_blank"><img border="0" width="120" height="40" src="public/Data/51031159371.gif" alt="財政部稅務入口網(另開新視窗)"></a></div>
<div><a href="http://doca.mof.gov.tw/ct.asp?xItem=379&amp;ctNode=105" title="關政司新頒釋令檢索系統"><img border="0" width="120" height="40" src="public/Data/881173614322.gif" alt="關政司新頒釋令檢索系統(另開新視窗)"></a></div>
<div><a href="http://law.moj.gov.tw/" title="本連結將另開視窗前往:全國法規資料庫" target="_blank"><img border="0" width="120" height="40" src="public/Data/491018284453.jpg" alt="全國法規資料庫(另開新視窗)"></a></div>
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