{
  "$schema": "https://aabore.com/api/schema.json",
  "name": "台灣常見業態營業項目代碼對照資料集",
  "description": "常見開店業態在商業登記、公司登記時會用到的營業項目代碼：主要項目、兼營時另加的項目，以及要先分清楚的二擇一項目。代碼名稱、定義與許可欄取自經濟部「公司行號及有限合夥營業項目代碼表檢索系統」；對照關係只取本站各業態文章已寫過的說法與代碼表定義本身點名的行業，不替讀者決定該選哪一個。permission 為「代碼表未標示」不代表不需要任何許可，其他法規另有要求的見各業態文章。本資料不是法律意見，以主管機關核定為準。同內容 CSV：https://aabore.com/api/business-scope-codes.csv",
  "license": "CC BY 4.0 · 引用請註明「安博力」並連結 https://aabore.com/blog/articles/business-scope-codes.php",
  "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
  "publisher": {
    "name": "安博力",
    "alternateName": "AaBore",
    "url": "https://aabore.com"
  },
  "source": "https://gcis.nat.gov.tw/cod/",
  "sourcesRetrieved": "2026-10-16",
  "lastUpdated": "2026-10-16",
  "fields": {
    "business_key": "業態代碼（與 /api/business-license-requirements.json 的 key 相同；髮廊、美容、美甲共用 hair-salon）",
    "business": "業態名稱",
    "code": "營業項目細類代碼",
    "code_name": "代碼名稱（代碼表原文）",
    "role": "主要／兼營（另外加登）／二擇一（依經營方式擇一）／視情況",
    "use": "怎麼用（取自來源文章或代碼表定義）",
    "permission": "代碼表明細的許可欄：「是」＝應先取得許可；「代碼表未標示」＝明細未列許可，其他法規要求另見來源文章",
    "permission_authority": "代碼表列的許可受理機關",
    "org_note": "代碼表列的名稱或組織限制（原文，例如名稱應標明的字樣）",
    "code_description": "代碼表定義（原文）",
    "section": "代碼表大類",
    "article_url": "來源文章（內含官方連結與查閱日）"
  },
  "count": 35,
  "codes": 30,
  "rows": [
    {
      "business_key": "cafe",
      "business": "咖啡廳",
      "code": "F501030",
      "code_name": "飲料店業",
      "role": "主要",
      "use": "代碼表定義列出茶藝館、咖啡店、冰果店、冷飲店",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事非酒精飲料服務之行業。如茶、咖啡、冷飲、水果等點叫後供應顧客飲用之行業，包括茶藝館、咖啡店、冰果店、冷飲店等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/business-scope-codes.php"
    },
    {
      "business_key": "beverage-shop",
      "business": "飲料店",
      "code": "F501030",
      "code_name": "飲料店業",
      "role": "主要",
      "use": "代碼表定義：茶、咖啡、冷飲、水果等點叫後供應顧客飲用",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事非酒精飲料服務之行業。如茶、咖啡、冷飲、水果等點叫後供應顧客飲用之行業，包括茶藝館、咖啡店、冰果店、冷飲店等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/business-scope-codes.php"
    },
    {
      "business_key": "snack-shop",
      "business": "小吃店、餐館",
      "code": "F501060",
      "code_name": "餐館業",
      "role": "主要",
      "use": "代碼表定義列出小吃店，並包括盒餐",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事中西各式餐食供應點叫後立即在現場食用之行業。如中西式餐館業、日式餐館業、泰國餐廳、越南餐廳、印度餐廳、鐵板燒店、韓國烤肉店、飯館、食堂、小吃店等。包括盒餐。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/business-scope-codes.php"
    },
    {
      "business_key": "bar",
      "business": "酒吧",
      "code": "F501050",
      "code_name": "飲酒店業",
      "role": "二擇一",
      "use": "飲酒店業：從事酒精飲料之餐飲服務，但無提供陪酒員",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事酒精飲料之餐飲服務，但無提供陪酒員之行業。包括啤酒屋、飲酒店等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/bar-license.php"
    },
    {
      "business_key": "bar",
      "business": "酒吧",
      "code": "J702080",
      "code_name": "酒吧業",
      "role": "二擇一",
      "use": "酒吧業：備有陪侍服務，歸在特殊娛樂業；臺北市要另向商業處申請許可並距學校 100 公尺以上",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "指提供場所，備有陪侍服務，供應酒類或其他飲料之營利事業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/bar-license.php"
    },
    {
      "business_key": "bar",
      "business": "酒吧",
      "code": "J702090",
      "code_name": "夜店業",
      "role": "視情況",
      "use": "夜店業：提供酒精類飲料與音樂、演奏或表演",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事提供酒精類飲料與音樂，及提供演奏或表演等服務，並備有聲光、座位及舞池等功能設施之營業場所，且主要營業時間為夜間至次日凌晨之行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/bar-license.php"
    },
    {
      "business_key": "flower-shop",
      "business": "花店",
      "code": "F201070",
      "code_name": "花卉零售業",
      "role": "主要",
      "use": "花卉零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事花卉零售之行業。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/flower-shop-license.php"
    },
    {
      "business_key": "flower-shop",
      "business": "花店",
      "code": "F101100",
      "code_name": "花卉批發業",
      "role": "兼營",
      "use": "兼做批發另加花卉批發業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事花卉批發之行業。包括觀葉植物、盆栽等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/flower-shop-license.php"
    },
    {
      "business_key": "clothing-store",
      "business": "服飾店",
      "code": "F204110",
      "code_name": "布疋、衣著、鞋、帽、傘、服飾品零售業",
      "role": "主要",
      "use": "服飾品零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事布疋、成衣、鞋、帽、傘、皮包、手提袋、皮箱及服飾配件等零售之行業。拉鍊、線類、鈕扣、縫紉用品、雨衣、紙尿褲亦歸入本細類。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/clothing-store-license.php"
    },
    {
      "business_key": "clothing-store",
      "business": "服飾店",
      "code": "F104110",
      "code_name": "布疋、衣著、鞋、帽、傘、服飾品批發業",
      "role": "兼營",
      "use": "兼做批發再加",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事布疋、成衣、鞋、帽、傘、皮包、手提袋、皮箱及服飾配件等批發之行業。拉鍊、線類、鈕扣、縫紉用品、雨衣、紙尿褲亦歸入本細類。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/clothing-store-license.php"
    },
    {
      "business_key": "clothing-store",
      "business": "服飾店",
      "code": "F399040",
      "code_name": "無店面零售業",
      "role": "兼營",
      "use": "網拍另有無店面零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "凡從事以郵件及廣播、電視、網際網路等電子媒介方式零售商品之行業。\n本細類主要以網路或其他廣告工具提供廣告、型錄等商品資訊，經由郵件、\n電話或網際網路下訂單後，商品直接從網際網路下載或以運輸工具運送至\n客戶處。\n經由電視、收音機及電話銷售商品及網際網路拍賣活動亦歸入本細類。\n不包括應經許可始得銷售之商品。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/clothing-store-license.php"
    },
    {
      "business_key": "cosmetics-shop",
      "business": "化妝品店",
      "code": "F208040",
      "code_name": "化粧品零售業",
      "role": "主要",
      "use": "化粧品零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事清潔用、保養用、彩粧用化粧品及香水等零售之行業。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/cosmetics-shop-license.php"
    },
    {
      "business_key": "cosmetics-shop",
      "business": "化妝品店",
      "code": "F108040",
      "code_name": "化粧品批發業",
      "role": "兼營",
      "use": "批發另有化粧品批發業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事清潔用、保養用、彩粧用化粧品及香水等批發之行業。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/cosmetics-shop-license.php"
    },
    {
      "business_key": "cosmetics-shop",
      "business": "化妝品店",
      "code": "F399040",
      "code_name": "無店面零售業",
      "role": "兼營",
      "use": "主要在網路賣的另有無店面零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "凡從事以郵件及廣播、電視、網際網路等電子媒介方式零售商品之行業。\n本細類主要以網路或其他廣告工具提供廣告、型錄等商品資訊，經由郵件、\n電話或網際網路下訂單後，商品直接從網際網路下載或以運輸工具運送至\n客戶處。\n經由電視、收音機及電話銷售商品及網際網路拍賣活動亦歸入本細類。\n不包括應經許可始得銷售之商品。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/cosmetics-shop-license.php"
    },
    {
      "business_key": "optical-shop",
      "business": "眼鏡行",
      "code": "F210020",
      "code_name": "眼鏡零售業",
      "role": "主要",
      "use": "眼鏡零售業：非處方用眼鏡及其零件零售",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事非處方用眼鏡及其零件等零售之行業。（隱形眼鏡零售歸屬 F208031 醫療器材零售業）",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/optical-shop-license.php"
    },
    {
      "business_key": "optical-shop",
      "business": "眼鏡行",
      "code": "F208031",
      "code_name": "醫療器材零售業",
      "role": "兼營",
      "use": "代碼表寫明隱形眼鏡零售歸屬醫療器材零售業，為許可業務",
      "permission": "是",
      "permission_authority": "直轄市或縣（市）衛生主管機關",
      "org_note": "",
      "code_description": "依醫療器材管理法之規定，經營醫療器材零售、其醫療器材租賃及維修業務之行業。其產品包括醫療器材分類分級管理辦法附表所列品項。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/optical-shop-license.php"
    },
    {
      "business_key": "auto-repair-shop",
      "business": "汽車修理廠",
      "code": "JA01010",
      "code_name": "汽車修理業",
      "role": "主要",
      "use": "保養、換輪胎、維修都登這一項",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "汽車之清潔、保養、潤滑、檢查、調整、維護、總成更換、翻修及其相關業務。包括汽車保養所、甲種汽車修理廠、乙種汽車修理廠。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/auto-repair-shop-license.php"
    },
    {
      "business_key": "auto-repair-shop",
      "business": "汽車修理廠",
      "code": "JA01990",
      "code_name": "其他汽車服務業",
      "role": "兼營",
      "use": "兼做洗車美容再加",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事JA01010 至JA01040 細類外其他汽車服務業，如汽車清洗、裝潢、代客申請汽車檢驗業務等行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/auto-repair-shop-license.php"
    },
    {
      "business_key": "auto-repair-shop",
      "business": "汽車修理廠",
      "code": "F214010",
      "code_name": "汽車零售業",
      "role": "兼營",
      "use": "兼賣中古車再加汽車零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事汽車零售之行業。包括客運汽車、公共汽車、救護車、消防車、電動車等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/auto-repair-shop-license.php"
    },
    {
      "business_key": "auto-repair-shop",
      "business": "汽車修理廠",
      "code": "JA01040",
      "code_name": "液化石油氣車改裝業",
      "role": "視情況",
      "use": "液化石油氣車改裝另有此項",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事液化石油氣汽車改裝之行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/auto-repair-shop-license.php"
    },
    {
      "business_key": "car-detailing",
      "business": "汽車美容、洗車",
      "code": "JA01990",
      "code_name": "其他汽車服務業",
      "role": "主要",
      "use": "其他汽車服務業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事JA01010 至JA01040 細類外其他汽車服務業，如汽車清洗、裝潢、代客申請汽車檢驗業務等行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/car-detailing-license.php"
    },
    {
      "business_key": "used-car-dealer",
      "business": "中古車行",
      "code": "F214010",
      "code_name": "汽車零售業",
      "role": "主要",
      "use": "汽車零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事汽車零售之行業。包括客運汽車、公共汽車、救護車、消防車、電動車等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/used-car-dealer-license.php"
    },
    {
      "business_key": "used-car-dealer",
      "business": "中古車行",
      "code": "F114010",
      "code_name": "汽車批發業",
      "role": "兼營",
      "use": "賣給其他車商的批發加汽車批發業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事汽車批發之行業。包括客運汽車、公共汽車、救護車、消防車、電動車等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/used-car-dealer-license.php"
    },
    {
      "business_key": "used-car-dealer",
      "business": "中古車行",
      "code": "F214030",
      "code_name": "汽、機車零件配備零售業",
      "role": "兼營",
      "use": "賣零件、配備、用品加",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事汽、機車零件、配備、用品零售之行業。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/used-car-dealer-license.php"
    },
    {
      "business_key": "motorcycle-shop",
      "business": "機車行",
      "code": "JA02020",
      "code_name": "機車修理業",
      "role": "主要",
      "use": "機車修理業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "各種機車修理之行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/motorcycle-shop-license.php"
    },
    {
      "business_key": "motorcycle-shop",
      "business": "機車行",
      "code": "F214020",
      "code_name": "機車零售業",
      "role": "兼營",
      "use": "賣新車、中古車加機車零售業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事機車零售之行業。包括三輪機車、電動機車等。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/motorcycle-shop-license.php"
    },
    {
      "business_key": "motorcycle-shop",
      "business": "機車行",
      "code": "F214030",
      "code_name": "汽、機車零件配備零售業",
      "role": "兼營",
      "use": "賣零件、用品加",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事汽、機車零件、配備、用品零售之行業。",
      "section": "批發、零售及餐飲業",
      "article_url": "https://aabore.com/blog/articles/motorcycle-shop-license.php"
    },
    {
      "business_key": "laundromat",
      "business": "洗衣店、自助洗衣",
      "code": "JA03010",
      "code_name": "洗衣業",
      "role": "主要",
      "use": "洗衣業；代碼表原句寫投幣式機器洗衣服務歸入本項",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事衣物、毛巾、床單、地毯、皮衣及其他紡織製品等洗濯、熨燙之行業。從事提供投幣式機器洗衣服務亦歸入本類。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/laundromat-license.php"
    },
    {
      "business_key": "photography-studio",
      "business": "攝影工作室",
      "code": "JZ99030",
      "code_name": "攝影業",
      "role": "主要",
      "use": "攝影業（包括照相館、結婚攝影、婚紗攝影）",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "照相及沖洗底片與相片之行業。包括沖洗店、照相館、結婚攝影、婚紗攝影等。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/photography-studio-license.php"
    },
    {
      "business_key": "hair-salon",
      "business": "髮廊、美容、美甲",
      "code": "JZ99080",
      "code_name": "美容美髮服務業",
      "role": "主要",
      "use": "代碼表定義：化粧、臉部美容、美指、剪髮、理髮、燙髮、美髮造型設計",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事化粧、臉部美容、美指、剪髮、理髮、燙髮、美髮造型設計之行業。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/business-scope-codes.php"
    },
    {
      "business_key": "pet-grooming",
      "business": "寵物美容",
      "code": "JZ99180",
      "code_name": "寵物美容服務業",
      "role": "主要",
      "use": "寵物美容服務業；不得涉及醫療",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事寵物外表部位清洗或清潔、吹乾梳毛、毛髮修剪及造型設計等美容服務之行業，但不得涉及動物醫療行為及宣稱醫療效能。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php"
    },
    {
      "business_key": "dance-studio",
      "business": "舞蹈教室",
      "code": "J201031",
      "code_name": "短期補習班業",
      "role": "二擇一",
      "use": "立案短期補習班才登記此項，要先取得教育局許可",
      "permission": "是",
      "permission_authority": "直轄市政府教育局、各縣市政府",
      "org_note": "",
      "code_description": "依據補習及進修教育法之規定，經營短期補習班業務。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/dance-studio-license.php"
    },
    {
      "business_key": "dance-studio",
      "business": "舞蹈教室",
      "code": "J801030",
      "code_name": "競技及休閒運動場館業",
      "role": "二擇一",
      "use": "不立案補習班、以運動課程經營的，屬競技及休閒運動場館業",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事競技及休閒運動場館（包括各種練習場）之經營者。如撞球場、技擊館、拳擊館、排球場、沙灘排球場、健身中心、瑜珈館、皮拉提斯館、田徑場、足球場、滑雪場、滑草場、棒球場、網球場、手球場、羽球場、桌球館、射擊場、馬術場、溜冰場、壘球場、籃球場、橄欖球場、游泳池、保齡球館、韻律（舞蹈）中心、賽車場、自由車場、曲棍球場、柔道館、跆拳道館、擊劍館、角力館、泰國拳館、踢拳道館、柔術館、克拉術館、舉重館、滑冰館、空手道館、壁球場、合球場、高爾夫練習場、棒球打擊場、合氣道館、攀岩場、漆彈運動場及滑板場等各種運動之場館經營業務。",
      "section": "文化、運動、休閒及其他服務業",
      "article_url": "https://aabore.com/blog/articles/dance-studio-license.php"
    },
    {
      "business_key": "interior-design",
      "business": "室內設計、裝修",
      "code": "E801060",
      "code_name": "室內裝修業",
      "role": "二擇一",
      "use": "室內裝修業：依建築物室內裝修管理辦法從事設計或施工",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "名稱須標明專業(但不限專業經營亦不限組織別)(經營本項業務，名稱應標明「室內裝修」字樣)",
      "code_description": "依建築物室內裝修管理辦法，從事建築物室內裝修設計或施工、維護業務。",
      "section": "營造及工程業",
      "article_url": "https://aabore.com/blog/articles/interior-design-license.php"
    },
    {
      "business_key": "interior-design",
      "business": "室內設計、裝修",
      "code": "E801010",
      "code_name": "室內裝潢業",
      "role": "二擇一",
      "use": "室內裝潢業；I503010 現行名稱是景觀設計業，不是室內設計",
      "permission": "代碼表未標示",
      "permission_authority": "",
      "org_note": "",
      "code_description": "從事建築物室內裝修管理辦法規定以外裝潢工程之行業，如室內、櫥窗及展覽會場裝潢、壁紙張貼、高架地板安裝及疊席安裝等。",
      "section": "營造及工程業",
      "article_url": "https://aabore.com/blog/articles/interior-design-license.php"
    }
  ]
}