{
 "$schema": "https://aabore.com/api/schema.json",
 "name": "台灣開店法定費用資料集",
 "description": "依業態列出開店時有官方數字的法定費用（規費、證書費、審查費、法定保額、檢定報名費、最低工資與雇主負擔等），每一列都附官方出處與來源文章。租金、裝潢、設備、加盟金、代辦費沒有官方數字，不收。金額保留原文條件與單位，不換算、不加總；amounts_ntd 只列出原文中的 NT$ 數字方便篩選，不是應付總額。本資料不是法律意見，費用以主管機關最新公告為準。同內容 CSV：https://aabore.com/api/startup-official-fees.csv",
 "license": "CC BY 4.0 · 引用請註明「安博力」並連結 https://aabore.com/blog/business-license-guide.php",
 "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
 "publisher": {
  "name": "安博力",
  "alternateName": "AaBore",
  "url": "https://aabore.com"
 },
 "source": "https://aabore.com/blog/business-license-guide.php",
 "sourcesRetrieved": "各列官方來源與查閱日見 article_url 文章的「本文資料來源」",
 "lastUpdated": "2026-10-02",
 "fields": {
  "business_key": "業態代碼（與 /api/business-license-requirements.json 的 key 相同）",
  "business": "業態名稱",
  "group": "業態分組",
  "item": "費用項目（原文）",
  "amount_text": "金額與條件（原文，含單位、縣市、計算方式）",
  "amounts_ntd": "原文中出現的 NT$ 數字，可能包含同一格裡的保額、罰鍰或分級金額；不是應付總額",
  "source": "出處（法規條號或主管機關頁面）",
  "article_url": "來源文章（內含官方連結與查閱日）",
  "article_title": "來源文章標題",
  "article_modified": "來源文章最後修改日"
 },
 "count": 295,
 "businesses": 42,
 "rows": [
  {
   "business_key": "after-school-care",
   "business": "安親班（兒童課後照顧服務中心）",
   "group": "教育與托育",
   "item": "租約公證費",
   "amount_text": "標的＝租金總額或房屋課稅現值較高者＋保證金。20 萬元以下 NT$1,000／逾 20–50 萬 NT$2,000／逾 50–100 萬 NT$3,000／逾 100–200 萬 NT$4,000／逾 200–500 萬 NT$5,000／逾 500–1,000 萬 NT$6,000",
   "amounts_ntd": [
    1000,
    2000,
    3000,
    4000,
    5000,
    6000
   ],
   "source": "公證法第 109 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/after-school-care-startup-cost.php",
   "article_title": "開安親班要多少錢？設立許可規費、三年公證租約、1:25 人力、70 ㎡ 面積、保險保額與收退費規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "after-school-care",
   "business": "安親班（兒童課後照顧服務中心）",
   "group": "教育與托育",
   "item": "公證費加收",
   "amount_text": "約定逕受強制執行加收 1/2；夜間、例假日加收 1/2（加收部分最高 NT$5,000）；公證處印製的租約每 3 份 NT$3。辦法只寫「經公證」，不要用認證減半去估",
   "amounts_ntd": [
    5000,
    3
   ],
   "source": "公證法第 119、122 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/after-school-care-startup-cost.php",
   "article_title": "開安親班要多少錢？設立許可規費、三年公證租約、1:25 人力、70 ㎡ 面積、保險保額與收退費規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "after-school-care",
   "business": "安親班（兒童課後照顧服務中心）",
   "group": "教育與托育",
   "item": "警察刑事紀錄證明",
   "amount_text": "每份 NT$100；同一人同一次申請二份以上，自第二份起每份 NT$20。負責人送件時附一份；主任、服務人員、行政與其他人員每人一份，招生前報准",
   "amounts_ntd": [
    100,
    20
   ],
   "source": "警察刑事紀錄證明收費標準第 2 條；辦法第 10、22 條",
   "article_url": "https://aabore.com/blog/articles/after-school-care-startup-cost.php",
   "article_title": "開安親班要多少錢？設立許可規費、三年公證租約、1:25 人力、70 ㎡ 面積、保險保額與收退費規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 未登記就以商業名義經營，屆期未辦處 NT$1 萬–5 萬",
   "amounts_ntd": [
    1000,
    10000
   ],
   "source": "同準則 §3；商業登記法 §31",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "汽車修護技術士 報名費（115 年，一般報檢人）",
   "amount_text": "乙級 NT$2,675、丙級 NT$1,990（申請免試學科：乙級 2,485、丙級 1,800；申請免試術科 340）；甲級 115 年不辦理、116 年辦理 修車的人沒有技工執照時，要有乙級以上技術士證；丙級只是報考技工執照的資格之一",
   "amounts_ntd": [
    2675,
    1990
   ],
   "source": "115 年度全國技術士技能檢定簡章收費標準表；公路法 §61-1",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "汽車修護技工執照 考驗費",
   "amount_text": "每次 NT$500（所需材料費按實另收） 改走技工執照這條路的人；2026-03-01 起依新辦法由公路局辦理",
   "amounts_ntd": [
    500
   ],
   "source": "公路證照及監理規費費額表；汽車修護技工檢定及管理辦法 §2、§9",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "汽車修護技工執照（書）",
   "amount_text": "每枚 NT$500（補發 NT$300） 檢定合格領照時",
   "amounts_ntd": [
    500,
    300
   ],
   "source": "同費額表",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "簡易排放許可文件 審查費",
   "amount_text": "申請：書面 NT$2,400、網路 NT$1,900（展延書面 NT$1,200、網路 NT$1,000） 只有達水污門檻（非保護區最大日廢水量 20 m³ 以上、保護區 10 m³，或重金屬等超過放流水標準）且排放於地面水體；修車廠屬簡要對象",
   "amounts_ntd": [
    2400,
    1900,
    1200,
    1000
   ],
   "source": "水污染防治各項許可申請收費標準附表一；水措辦法附表一、附表二",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "許可證書費",
   "amount_text": "NT$500 核發許可文件時",
   "amounts_ntd": [
    500
   ],
   "source": "同收費標準 §5",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "事業廢棄物清理計畫書 審查費",
   "amount_text": "產出一般事業廢棄物：書面 NT$1,800（電子 NT$1,500）；產出有害事業廢棄物 1–3 種：書面 NT$3,600（電子 NT$3,000）、4–6 種 NT$6,000（電子 NT$5,000），種類越多越高；兩者都有分開計算再合併繳 只有產量達公告門檻、要送清理計畫書的廠",
   "amounts_ntd": [
    1800,
    1500,
    3600,
    3000,
    6000,
    5000
   ],
   "source": "事業廢棄物清理計畫書審查費收費標準 §2、附表一",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "臺北市污水下水道使用費",
   "amount_text": "每度（立方公尺）NT$5（115–117 年度） 接用臺北市污水下水道；按每月用水量計收",
   "amounts_ntd": [
    5
   ],
   "source": "臺北市污水下水道使用費徵收自治條例 §5；衛生下水道工程處公告",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "auto-repair-shop",
   "business": "汽車保養廠／修車廠",
   "group": "汽車",
   "item": "營業稅起徵點",
   "amount_text": "「修理業」列在每月銷售額 NT$5 萬元那一組；兼賣零件屬買賣業（10 萬元那一組），兼營怎麼算由國稅局認定",
   "amounts_ntd": [
    50000
   ],
   "source": "財政部小規模營業人營業稅起徵點",
   "article_url": "https://aabore.com/blog/articles/auto-repair-shop-startup-cost.php",
   "article_title": "開汽車修理廠要多少錢？技術士報名費、技工執照規費、廢水許可與檢測、公安與消防申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "產品責任保險 最低保險金額",
   "amount_text": "每一個人身體傷害 NT$100 萬；每一意外事故身體傷害 NT$400 萬；財物損失 NT$0；保險期間累計 NT$1,000 萬。保費、自負額逐案議定。麵包店屬「製造、加工或調配業」：具商業登記、公司登記、工廠登記或稅籍登記的都要保，不論資本額；前店後廠有製造行為就要保，不看登錄系統的分類",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險 二、四；QA A3、A30",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "未投保、未登錄的罰則",
   "amount_text": "未依規定投保產品責任保險 NT$3 萬至 300 萬；未登錄經命限期改正，屆期不改正 NT$3 萬至 300 萬",
   "amounts_ntd": [
    30000,
    30000
   ],
   "source": "食安法 §47、§48",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "製造業、買賣業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "烘焙食品 報名費",
   "amount_text": "丙級（西點蛋糕、麵包、餅乾任一項）NT$1,915；乙級（兩項組合，如麵包＋餅乾、西點蛋糕＋烘焙伴手禮）NT$3,320",
   "amounts_ntd": [
    1915,
    3320
   ],
   "source": "115 年度簡章 第三梯次 序 34",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "中式麵食加工 報名費",
   "amount_text": "丙級（水調和麵類、發麵類、酥油皮糕漿皮類任一項）NT$1,870；乙級 NT$3,440",
   "amounts_ntd": [
    1870,
    3440
   ],
   "source": "115 年度簡章 第一梯次 序 28",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "中式米食加工 報名費",
   "amount_text": "丙級 NT$1,870",
   "amounts_ntd": [
    1870
   ],
   "source": "115 年度簡章 第一梯次 序 27",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "工廠登記費",
   "amount_text": "每件 NT$5,000；變更登記每件 NT$3,000；工廠登記事項中文證明每廠次 NT$300。經主管機關核駁的不收費",
   "amounts_ntd": [
    5000,
    3000,
    300
   ],
   "source": "申請工廠設立許可及登記事項收費標準 §2、§3、§4",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bakery",
   "business": "麵包甜點店",
   "group": "餐飲",
   "item": "沒登記就製造",
   "amount_text": "令停工並限期登記，屆期仍製造處 NT$2 萬至 10 萬，得按次處 NT$4 萬至 20 萬至停工",
   "amounts_ntd": [
    20000,
    40000
   ],
   "source": "工廠管理輔導法 §10、§30",
   "article_url": "https://aabore.com/blog/articles/bakery-startup-cost.php",
   "article_title": "開麵包店要多少錢？烘焙技術士報名費、工廠登記門檻與規費、包裝標示，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "產品責任保險 最低保險金額",
   "amount_text": "每一個人身體傷害 NT$100 萬；每一意外事故身體傷害 NT$400 萬；財物損失 NT$0；保險期間累計 NT$1,000 萬。保費逐案議定",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險 二(三)、四(一)、(五)",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "公共意外責任險（臺北市，酒吧不看面積）",
   "amount_text": "每一個人身體傷亡 NT$600 萬；每一意外事故傷亡 NT$3,000 萬；每一意外事故財產損失 NT$300 萬；保險期間總保險金額每年 NT$6,600 萬。提供食品的一併投保食品中毒責任附加條款",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000
   ],
   "source": "臺北市消費場所強制投保公共意外責任保險實施辦法 §5、§6、附表類序四",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "技術士檢定報名費（被衛生局認定為一般餐館才需要）",
   "amount_text": "一般報檢人繳款金額：中餐烹調（葷食或素食）丙級 NT$2,060、西餐烹調丙級 NT$2,685、食物製備單一級 NT$2,165；以技檢中心最新公告為主。飲料調製丙級 NT$2,240，但不在食品法規要求的三種之內",
   "amounts_ntd": [
    2060,
    2685,
    2165,
    2240
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bar",
   "business": "酒吧、餐酒館、清酒吧",
   "group": "餐飲",
   "item": "營業稅：沒有娛樂節目、沒有陪侍",
   "amount_text": "業別以國稅局核定為準。一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/bar-startup-cost.php",
   "article_title": "開酒吧要多少錢？規費、保險、公安申報、店內音樂與駐唱費率，加上你自己要填的八大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成＝NT$800，本文計算）",
   "amounts_ntd": [
    1000,
    800
   ],
   "source": "同準則 §3",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "產品責任保險 最低保險金額",
   "amount_text": "每一個人身體傷害 NT$100 萬；每一意外事故身體傷害 NT$400 萬；每一意外事故財物損失 NT$0；保險期間內累計 NT$1,000 萬",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險 四(一)",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；最低工資法 §17（低於最低工資罰 NT$2 萬至 100 萬）",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（勞工 738）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428（本人 458）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)（115-01-01 生效）",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14；月提繳分級表",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "beverage-shop",
   "business": "飲料店",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/beverage-shop-startup-cost.php",
   "article_title": "開飲料店要多少錢？手搖飲的法定費用、產品責任險、自備杯價差與營業稅，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bookkeeping-firm",
   "business": "記帳士事務所",
   "group": "專業服務",
   "item": "1. 記帳士考試",
   "amount_text": "115 年報名費 NT$2,000，非公務人員考試、不得申請減半。網路報名 115 年 8 月 4 日至 8 月 13 日下午 5 時，考試 11 月 14 日至 15 日，設臺北、臺中、臺南、高雄、花蓮、臺東 6 考區，榜示預定 116 年 2 月 16 日。要複查成績每科 NT$50、閱覽試卷每科 NT$100。考試每年舉行一次",
   "amounts_ntd": [
    2000,
    50,
    100
   ],
   "source": "考選部 115 年應考須知；記帳士考試規則 §2",
   "article_url": "https://aabore.com/blog/articles/bookkeeping-firm-startup-cost.php",
   "article_title": "開記帳士事務所要多少錢？考試報名費、證書費、國稅局登錄、公會會費與住家兼事務所怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "bookkeeping-firm",
   "business": "記帳士事務所",
   "group": "專業服務",
   "item": "2. 記帳士證書",
   "amount_text": "每張 NT$1,500，以「財政部賦稅署」為抬頭的郵政匯票或 e-Bill 全國繳費網繳，連同申請文件寄財政部；財政部受理後 15 日內決定，必要時延長 15 日。補發或換發也是每張 NT$1,500。考試及格證書自 112 年起以電子證書為原則，要紙本另繳證書規費（須知未寫金額）",
   "amounts_ntd": [
    1500,
    1500
   ],
   "source": "記帳士證書費收費標準 §2、§3；記帳士證書核發辦法 §6；財政部「記帳士資訊」",
   "article_url": "https://aabore.com/blog/articles/bookkeeping-firm-startup-cost.php",
   "article_title": "開記帳士事務所要多少錢？考試報名費、證書費、國稅局登錄、公會會費與住家兼事務所怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "產品責任保險",
   "amount_text": "具商業登記、公司登記或工廠登記的餐飲業要投保；最低每一個人身體傷害 NT$100 萬、每一意外事故 NT$400 萬、財物損失 NT$0、保險期間累計 NT$1,000 萬；保費與自負額逐案議定。已保公共意外險且內容符合的，不必重複投保",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險公告；產品責任保險 QA A29",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "公共意外責任險（臺北市）",
   "amount_text": "總樓地板面積 150 ㎡ 以上（含戶外庭園設座營業面積）的餐廳、飲食店要投保；最低每一個人 NT$600 萬、每一事故 NT$3,000 萬、財損 NT$300 萬、每年總額 NT$6,600 萬；提供食品要一併投保食品中毒責任附加條款；保單與繳費證明要張貼。早餐店歸「餐廳」或「飲食店」由市府認定，兩列門檻相同；其他縣市本文未查",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000
   ],
   "source": "臺北市消費場所強制投保公共意外責任保險實施辦法 §5–§7、附表類序四",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "技術士（只有被認定為一般餐館才要）",
   "amount_text": "附表第 23 項「一般餐館」明文不包括早餐店，不適用 50% 比率。兼賣午晚餐、入座點菜而被衛生局認定為一般餐館的，115 年度一般報檢人報名費：中餐烹調丙級 NT$2,060、西餐烹調丙級 NT$2,685、食物製備單一級 NT$2,165（以技檢中心最新公告為主）",
   "amounts_ntd": [
    2060,
    2685,
    2165
   ],
   "source": "應置技術證照人員規定附表第 23 項；設置及管理辦法 §5；115 年度技能檢定簡章",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（4 人以下勞保可自願，就保、職災保險、勞退仍強制）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表；勞保局說明",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "breakfast-shop",
   "business": "早餐店",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，國稅局按季查定、1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%。豆漿店等大眾化消費飲食店另有規定，見問題 2",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/breakfast-shop-startup-cost.php",
   "article_title": "開早餐店要多少錢？法定費用、豆漿店與加盟店的發票規定、清晨班勞基法與加盟費用揭露，加上你自己要填的成本表（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "產品責任保險 最低保險金額",
   "amount_text": "每一個人身體傷害 NT$100 萬；每一意外事故身體傷害 NT$400 萬；財物損失 NT$0；保險期間累計 NT$1,000 萬。保費、自負額逐案議定",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險 四(一)、(三)、(五)",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "公共意外責任險（臺北市，150 ㎡ 以上）",
   "amount_text": "每一個人身體傷亡 NT$600 萬；每一意外事故傷亡 NT$3,000 萬；每一意外事故財產損失 NT$300 萬；保險期間總保險金額每年 NT$6,600 萬。提供食品的一併投保食品中毒責任附加條款",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000
   ],
   "source": "臺北市消費場所強制投保公共意外責任保險實施辦法 §5、§6、附表類序四",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "技術士檢定報名費（被認定為一般餐館才需要）",
   "amount_text": "一般報檢人繳款金額：中餐烹調（葷食或素食）丙級 NT$2,060、西餐烹調丙級 NT$2,685、食物製備單一級 NT$2,165；以技檢中心最新公告為主",
   "amounts_ntd": [
    2060,
    2685,
    2165
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cafe",
   "business": "咖啡廳",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/cafe-startup-cost.php",
   "article_title": "開咖啡廳要多少錢？座位、供餐、店內音樂帶來的法定費用，加上你自己要填的七大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "環境敏感地區查詢結果通知書",
   "amount_text": "60 筆地號以下：查 5 項以下 NT$1,000、6–20 項 NT$2,300、21–35 項 NT$3,600、36–50 項 NT$4,900、51 項以上 NT$5,800；超過 60 筆每 10 筆加 NT$75；毗連土地算一案 確認營區不在要點第 7 點列的環境敏感地區時；觀光署問答指向內政部環境敏感地區單一窗口查詢平台。繳費後除溢繳誤繳不退費",
   "amounts_ntd": [
    1000,
    2300,
    3600,
    4900,
    5800,
    75
   ],
   "source": "環境敏感地區單一窗口查詢結果通知書收費標準 §2、§3、附表一",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "水土保持計畫審查費",
   "amount_text": "依計畫面積分級，見下表（NT$24,000 起） 山坡地或森林區內開挖整地，送審後主管機關通知限期繳納",
   "amounts_ntd": [
    24000
   ],
   "source": "水土保持法 §14-1；水土保持計畫審查收費標準 §2",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（本文加總 NT$1,300；網路申請更低） 以商號經營；每月銷售額未達營業稅起徵點者得免登記",
   "amounts_ntd": [
    300,
    1000,
    1300
   ],
   "source": "商業登記規費收費準則 §2、§3；商業登記法 §5",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "責任保險（保額）",
   "amount_text": "每一個人體傷 NT$300 萬、每一意外事故體傷 NT$1,500 萬、每一意外事故財損 NT$200 萬、保險期間最高賠償 NT$3,400 萬；露營場管理機關或地方自治法規對消費者保護較有利者從其規定；到期前把有效證明報縣市備查。保費依保險公司報價",
   "amounts_ntd": [
    3000000,
    15000000,
    2000000,
    34000000
   ],
   "source": "露營場管理要點第 16 點",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "campground",
   "business": "露營區",
   "group": "旅宿",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/campground-startup-cost.php",
   "article_title": "開露營區要多少錢？登記規費、環境敏感查詢、水土保持審查費與保證金、農地回饋金、法定責任保險與稅怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成）；未登記就以商業名義經營，限期未辦妥處 NT$1–5 萬並得按次處罰",
   "amounts_ntd": [
    1000,
    1
   ],
   "source": "同準則 §3；商業登記法 §4、§31",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "簡易排放許可文件 審查費",
   "amount_text": "申請：書面 NT$2,400、網路 NT$1,900；事前變更 2,000／1,600；事後變更 600／500；展延 1,200／1,000",
   "amounts_ntd": [
    2400,
    1900
   ],
   "source": "水污染防治各項許可申請收費標準 附表一",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "證書費",
   "amount_text": "核發許可證（文件）NT$500；毀損、滅失換發補發亦同",
   "amounts_ntd": [
    500
   ],
   "source": "同標準 §5",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "污水下水道使用費（臺北市）",
   "amount_text": "接用污水下水道的用戶按每月用水量計收；115–117 年度一般用戶、事業用戶每度 NT$5",
   "amounts_ntd": [
    5
   ],
   "source": "臺北市污水下水道使用費徵收自治條例 §3、§4、§5；衛工處（114-10-27 公告）",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "car-detailing",
   "business": "汽車美容／洗車",
   "group": "汽車",
   "item": "罰則",
   "amount_text": "未取得許可就排放：NT$6–600 萬並令停工或停業；污染水溝、道路：NT$1,200–10 萬；下水道排水區域內不依規定排入下水道：NT$1–10 萬",
   "amounts_ntd": [
    6,
    1200,
    1
   ],
   "source": "水污染防治法 §45；廢棄物清理法 §27、§50；下水道法 §19、§32",
   "article_url": "https://aabore.com/blog/articles/car-detailing-startup-cost.php",
   "article_title": "開汽車美容要多少錢？登記規費、洗車廢水許可與檢測、下水道使用費與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "藥商許可執照",
   "amount_text": "NT$1,000 每一個營業處所。彰化縣審查符合且收件後 7 個工作天；新北市作業時間 6 天、審核後繳費",
   "amounts_ntd": [
    1000
   ],
   "source": "彰化縣中藥商設立申辦需知；高雄市作業須知檢核表；新北市藥商設立登記申辦頁",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "藥師（生）執業執照",
   "amount_text": "NT$300 聘藥師或藥劑生駐店管理時；負責人本身有中藥商證明書或經營中藥事實證明書而不聘人的，依衛生局審核",
   "amounts_ntd": [
    300
   ],
   "source": "同上",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營；新北市送件時，商號尚未設立要附預查表",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2；新北市衛生局",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 須經許可的業務，領得許可文件後才能申請商業登記；彰化縣的公司組織先向衛生局辦籌設",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3；商業登記法 §6；彰化縣申辦需知",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "函詢產品是否涉及中藥管理",
   "amount_text": "每件 NT$5,000（以產品種類計） 想賣的東西算食品還是中藥拿不準時；向衛福部中醫藥司申請",
   "amounts_ntd": [
    5000
   ],
   "source": "中醫藥司函詢公文範本",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "藥品廣告審查費",
   "amount_text": "新申請案每件 NT$6,000；展延每件 NT$2,200；廣告法規函詢每件 NT$2,800 要刊播寫到藥品或中藥材功效的廣告；平面媒體一個版面算一件",
   "amounts_ntd": [
    6000,
    2200,
    2800
   ],
   "source": "藥品廣告審查費收費標準 §3；中藥藥品廣告申請與展延審查須知",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "輸入中藥材邊境查驗",
   "amount_text": "審查費：完稅價格千分之 1.5，不足 NT$200 以每件 NT$200 計，超過 NT$10 萬的部分減半；現場查核費每一處所每一檢查人次 NT$500（上班時間）；通知書補發、換發等每份 NT$100 只有自己進口中藥材才需要；檢驗費另依收費標準",
   "amounts_ntd": [
    200,
    200,
    100000,
    500,
    100
   ],
   "source": "輸入藥物邊境抽查檢驗辦法 §22、附表三",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "誰能駐店管理",
   "amount_text": "專任中醫師，或修習中藥課程達適當標準的藥師、藥劑生（藥師一般 16 學分；藥劑生基隆市寫 144 小時）；違反處 NT$3 萬–500 萬",
   "amounts_ntd": [
    30000
   ],
   "source": "藥事法 §28、§93；修習中藥課程標準 §2；基隆市申辦頁",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "chinese-herbal-shop",
   "business": "中藥行",
   "group": "醫療",
   "item": "營業稅起徵點",
   "amount_text": "「買賣業」每月銷售額 NT$10 萬元；超過起徵點、未達 20 萬元由國稅局查定、稅率 1%；超過 20 萬元或經認定有使用發票能力的，核定使用統一發票、稅率 5%。業別以國稅局核定為準",
   "amounts_ntd": [
    100000
   ],
   "source": "財政部起徵點令；營業稅法 §13；財政部稅務入口網",
   "article_url": "https://aabore.com/blog/articles/chinese-herbal-shop-startup-cost.php",
   "article_title": "開中藥行要多少錢？藥商許可執照規費、駐店人員、中藥函詢與廣告審查、進口中藥材查驗費怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cosmetics-shop",
   "business": "化妝品店",
   "group": "零售",
   "item": "商業登記",
   "amount_text": "名稱預查 NT$300（網路 NT$150）＋設立登記 NT$1,000（網路減徵二成）；臨櫃合計 NT$1,300、網路合計 NT$950（本文加總）。每月銷售額未達營業稅起徵點者得免辦商業登記；營業項目 F208040 化粧品零售業",
   "amounts_ntd": [
    300,
    150,
    1000,
    1300,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3；商業登記法 §5",
   "article_url": "https://aabore.com/blog/articles/cosmetics-shop-startup-cost.php",
   "article_title": "開化妝品店要多少錢？化粧品登錄每件 NT$800、自製要工廠登記與 GMP，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "cosmetics-shop",
   "business": "化妝品店",
   "group": "零售",
   "item": "稅籍登記",
   "amount_text": "開始營業前向國稅局申請；未申請處 NT$3,000–30,000，屆期仍未補辦得按次處罰。只在網路賣的個人，當月銷售額未達起徵點得暫免稅籍登記",
   "amounts_ntd": [
    3000
   ],
   "source": "營業稅法 §28、§45；財政部 109 年令",
   "article_url": "https://aabore.com/blog/articles/cosmetics-shop-startup-cost.php",
   "article_title": "開化妝品店要多少錢？化粧品登錄每件 NT$800、自製要工廠登記與 GMP，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "診所開業執照",
   "amount_text": "NT$1,000（臺北市處理時限 6 天；高雄市 5 個工作天）",
   "amounts_ntd": [
    1000
   ],
   "source": "台北服務通 AL014；高雄市衛生局",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "醫事人員執業執照",
   "amount_text": "NT$300／人（臺北市、高雄市）；牙醫師、護理人員、醫事放射人員各自登記",
   "amounts_ntd": [
    300
   ],
   "source": "台北服務通 AL017；高雄市衛生局",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "牙科 X 光機登記備查",
   "amount_text": "審查費 NT$2,200（附表未寫是否按台計，送件前問核安會）",
   "amounts_ntd": [
    2200
   ],
   "source": "游離輻射防護管制收費標準附表一第 28 項；核安會申辦常見問題",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "操作人員：輻射安全證書（二選一的其中一條路）",
   "amount_text": "測驗審查費 NT$1,000；證書證照費 NT$1,000＋審查費 NT$1,100",
   "amounts_ntd": [
    1000,
    1000,
    1100
   ],
   "source": "同收費標準第 8 條、附表一第 33 項",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告（114-10-21 發布）",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "NT$2,582（投保 29,500、投保 30 日的表列值）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "健保 雇主負擔",
   "amount_text": "NT$1,428（第 1 級 29,500 的表列值）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dental-clinic",
   "business": "牙醫診所",
   "group": "醫療",
   "item": "勞退 雇主提繳",
   "amount_text": "至少工資 6%；29,500 × 6% ＝ NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例第 14 條、月提繳分級表",
   "article_url": "https://aabore.com/blog/articles/dental-clinic-startup-cost.php",
   "article_title": "開牙醫診所要多少錢？開業執照、X 光機登記、醫療廢棄物與人事的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "臺北市：一般西醫診所表的兩列",
   "amount_text": "皮內、皮下、肌肉注射技術費每劑 NT$100～150；病情諮詢費 NT$100～650（非看診當次、或更詳盡耗時的病情整體解說，收費前須事先告知同意）",
   "amounts_ntd": [
    100,
    100
   ],
   "source": "臺北市西醫診所收費標準表（自 106-03-14 生效）",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "新北市：美容醫學收費標準表（節錄）",
   "amount_text": "醫美雷射基本費 NT$1,000～2,000，另每平方公分 NT$1,000；飛梭雷射全臉每次 NT$5,000～30,000；脈衝光全臉每次 NT$2,500～9,000；電波拉皮 600 發 NT$75,000～100,000；玻尿酸注射每 c.c. NT$15,000～25,000",
   "amounts_ntd": [
    1000,
    1000,
    5000,
    2500,
    75000,
    15000
   ],
   "source": "新北市美容醫學自費項目收費標準表（頁面未標示日期）",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告（114-10-21 發布）",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "NT$2,582（投保 29,500、投保 30 日的表列值）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "健保 雇主負擔",
   "amount_text": "NT$1,428（第 1 級 29,500 的表列值）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "dermatology-clinic",
   "business": "皮膚科／醫美診所",
   "group": "醫療",
   "item": "勞退 雇主提繳",
   "amount_text": "至少工資 6%；29,500 × 6% ＝ NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例第 14 條、月提繳分級表",
   "article_url": "https://aabore.com/blog/articles/dermatology-clinic-startup-cost.php",
   "article_title": "開皮膚科診所要多少錢？醫美自費項目核定、雷射設備許可、醫師資格與人事的法定費用，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "汽車檢（覆）驗",
   "amount_text": "小型汽車每次 NT$450；大型汽車（含曳引車）每次 NT$600；檢驗不合格 7 日內覆驗一次不收費，第 8 日起收覆驗費",
   "amounts_ntd": [
    450,
    600
   ],
   "source": "公路證照及監理規費費額表「汽車檢驗及覆驗」",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "行車執照",
   "amount_text": "大型及小型汽車每枚 NT$200",
   "amounts_ntd": [
    200
   ],
   "source": "同費額表「行車執照」",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "號牌",
   "amount_text": "大型及小型汽車每副 NT$600（一面 NT$300）",
   "amounts_ntd": [
    600,
    300
   ],
   "source": "同費額表「號牌」",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "強制汽車責任保險 給付上限",
   "amount_text": "每一人死亡給付 NT$300 萬；每一受害人每一事故傷害醫療 NT$20 萬；死亡、失能、醫療合計每一人最高 NT$320 萬（保費依保險公司報價）",
   "amounts_ntd": [
    3000000,
    200000,
    3200000
   ],
   "source": "強制汽車責任保險給付標準第 2、6、7 條；強制汽車責任保險法第 6 條",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "定期檢驗",
   "amount_text": "「其他自用車」出廠年份未滿 5 年每年至少 1 次、5 年以上每年至少 2 次，指定日期前後一個月內申請；每次小型汽車 NT$450。5 年以上的車每年至少 NT$900（本文計算）",
   "amounts_ntd": [
    450,
    900
   ],
   "source": "道路交通安全規則第 44 條第 1 項第 4 款、第 2 項；費額表",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "公路使用養護安全管理費（原汽燃費）",
   "amount_text": "汽油每公升 NT$2.5、柴油每公升 NT$1.5 乘耗油量；自用車每年 7 月一次徵收，全年費額見下表",
   "amounts_ntd": [
    2.5,
    1.5
   ],
   "source": "公路使用養護安全管理費徵收及分配辦法第 3、6 條與附表二",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "商業登記",
   "amount_text": "名稱預查 NT$300（網路 NT$150）＋設立 NT$1,000（網路減徵二成）＝NT$1,300（本文加總）。以攤販身分免商業登記的，開始營業前仍要辦稅籍登記；餐車算不算攤販，由所在縣市商業登記機關、國稅局認定",
   "amounts_ntd": [
    300,
    150,
    1000,
    1300
   ],
   "source": "商業登記規費收費準則第 2、3 條；商業登記法第 5 條；營業稅法第 28 條",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "產品責任保險",
   "amount_text": "具商業、公司或工廠登記的餐飲業要保，最低每一個人 NT$100 萬、每一意外事故 NT$400 萬、累計 NT$1,000 萬；保費逐案議定。只有稅籍登記的依實際行為認定，問衛生局",
   "amounts_ntd": [
    1000000,
    4000000,
    10000000
   ],
   "source": "食品業者投保產品責任保險 二、四；QA A30",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；最低工資法第 17 條",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元 × 6%＝NT$1,770（本文計算）。職災保險費依行業別費率、全部由雇主負擔（本文不寫費率）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例第 14 條；勞保局分擔金額表註記",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "food-truck",
   "business": "餐車（行動餐車、快閃餐車）",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/food-truck-startup-cost.php",
   "article_title": "開餐車要多少錢？改裝驗車規費、牌照稅、公路使用養護安全管理費、強制險與營業的法定費用（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成）",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "公共意外責任險（臺北市）",
   "amount_text": "「健身休閒中心」列入強制投保。最低保額：每一個人身體傷亡 NT$600 萬、每一意外事故傷亡 NT$3,000 萬、每一意外事故財產損失 NT$300 萬、保險期間總保險金額每年 NT$6,600 萬；有電梯要加保電梯意外責任險、提供食品要加食品中毒附加條款；保單與繳費證明張貼於場所明顯處、每年送市府備查。未投保罰 NT$3 萬至 10 萬，得按次處罰",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000,
    30000
   ],
   "source": "臺北市強制投保實施辦法 §3、§5、§6、§7 與附表類序六；臺北市消費者保護自治條例 §3、§4、§38",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "公共意外責任險（桃園市）",
   "amount_text": "「健身中心」列入。保額與臺北市相同；總樓地板面積超過 500 ㎡ 加倍；申請商業設立登記時就要附保單；保險期限屆滿前兩個月送續保單備查。違反罰 NT$2 萬至 10 萬，連續處罰三次不改善停止營業",
   "amounts_ntd": [
    20000
   ],
   "source": "桃園市強制投保自治條例 §3、§4、§5、§6、§8",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "室內裝修審查",
   "amount_text": "天花板、內部牆面、1.2 公尺以上固定隔屏、分間牆變更，都要先申請審查許可、領許可文件才能施工；完工竣工查驗後領室內裝修合格證明；由登記許可的室內裝修從業者辦理。未審查罰 NT$6 萬至 30 萬",
   "amounts_ntd": [
    60000
   ],
   "source": "建築法 §77-2、§95-1；建築物室內裝修管理辦法 §3、§22、§32",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "gym",
   "business": "健身房",
   "group": "健身",
   "item": "公安檢查簽證申報",
   "amount_text": "D-1 樓地板面積 300 ㎡ 以上每一年一次、未達 300 ㎡ 每二年一次，都在 7 月 1 日至 9 月 30 日；D-5 每一年一次，7 月 1 日至 12 月 31 日。未申報罰 NT$6 萬至 30 萬",
   "amounts_ntd": [
    60000
   ],
   "source": "建築法 §77、§91；建築物公共安全檢查簽證及申報辦法附表一",
   "article_url": "https://aabore.com/blog/articles/gym-startup-cost.php",
   "article_title": "開健身房要多少錢？登記規費、公共意外險法定保額、預收會費 50% 履約保障與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hair-salon",
   "business": "髮廊、美髮店",
   "group": "美業",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/hair-salon-startup-cost.php",
   "article_title": "開髮廊要多少錢？理髮美容業的法定費用、衛生規定與場所類組，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-09-30"
  },
  {
   "business_key": "hair-salon",
   "business": "髮廊、美髮店",
   "group": "美業",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成）",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3",
   "article_url": "https://aabore.com/blog/articles/hair-salon-startup-cost.php",
   "article_title": "開髮廊要多少錢？理髮美容業的法定費用、衛生規定與場所類組，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-09-30"
  },
  {
   "business_key": "hair-salon",
   "business": "髮廊、美髮店",
   "group": "美業",
   "item": "女子美髮技術士（自願）",
   "amount_text": "一般報檢人 丙級 NT$1,070、乙級 NT$1,765",
   "amounts_ntd": [
    1070,
    1765
   ],
   "source": "115 年度技能檢定簡章",
   "article_url": "https://aabore.com/blog/articles/hair-salon-startup-cost.php",
   "article_title": "開髮廊要多少錢？理髮美容業的法定費用、衛生規定與場所類組，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-09-30"
  },
  {
   "business_key": "hair-salon",
   "business": "髮廊、美髮店",
   "group": "美業",
   "item": "男子理髮技術士（自願）",
   "amount_text": "一般報檢人 丙級 NT$1,070、乙級 NT$1,565",
   "amounts_ntd": [
    1070,
    1565
   ],
   "source": "115 年度技能檢定簡章",
   "article_url": "https://aabore.com/blog/articles/hair-salon-startup-cost.php",
   "article_title": "開髮廊要多少錢？理髮美容業的法定費用、衛生規定與場所類組，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-09-30"
  },
  {
   "business_key": "homestay",
   "business": "民宿",
   "group": "旅宿",
   "item": "民宿登記證",
   "amount_text": "NT$1,000（變更登記、補發、換發同額）",
   "amounts_ntd": [
    1000
   ],
   "source": "民宿管理辦法 §22",
   "article_url": "https://aabore.com/blog/articles/homestay-startup-cost.php",
   "article_title": "開民宿要多少錢？登記規費、法定責任保險、稅怎麼課，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "homestay",
   "business": "民宿",
   "group": "旅宿",
   "item": "民宿專用標識牌",
   "amount_text": "NT$2,000（補發、換發同額）；行政區域調整或門牌改編換發登記證免繳",
   "amounts_ntd": [
    2000
   ],
   "source": "同上 §22",
   "article_url": "https://aabore.com/blog/articles/homestay-startup-cost.php",
   "article_title": "開民宿要多少錢？登記規費、法定責任保險、稅怎麼課，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "homestay",
   "business": "民宿",
   "group": "旅宿",
   "item": "商業登記（自願）",
   "amount_text": "名稱預查 NT$300（網路 NT$150）＋設立 NT$1,000（網路減徵二成）；核准後 6 個月內報縣市備查",
   "amounts_ntd": [
    300,
    150,
    1000
   ],
   "source": "商業登記法 §5；商業登記規費收費準則 §2、§3；民宿管理辦法 §20",
   "article_url": "https://aabore.com/blog/articles/homestay-startup-cost.php",
   "article_title": "開民宿要多少錢？登記規費、法定責任保險、稅怎麼課，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（本文加總 NT$1,300；網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）",
   "amounts_ntd": [
    300,
    1000,
    1300,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "產品責任保險 最低保險金額",
   "amount_text": "每一個人身體傷害 NT$100 萬；每一意外事故身體傷害 NT$400 萬；財物損失 NT$0；保險期間累計 NT$1,000 萬。保費逐案議定。已有公共意外險且內容符合的，不必重複投保",
   "amounts_ntd": [
    1000000,
    4000000,
    0,
    10000000
   ],
   "source": "食品業者投保產品責任保險 二、四；產品責任保險 QA",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "公共意外責任險（臺北市，150 ㎡ 以上）",
   "amount_text": "每一個人身體傷亡 NT$600 萬；每一意外事故傷亡 NT$3,000 萬；每一意外事故財產損失 NT$300 萬；保險期間總保險金額每年 NT$6,600 萬。提供食品的一併投保食品中毒責任附加條款",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000
   ],
   "source": "臺北市消費場所強制投保公共意外責任保險實施辦法 §5、§6、附表類序四",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "技術士檢定報名費（被認定要聘持證人員才需要）",
   "amount_text": "一般報檢人繳款金額：中餐烹調（葷食或素食）丙級 NT$2,060、乙級 NT$2,945；西餐烹調丙級 NT$2,685；食物製備單一級 NT$2,165；以技檢中心最新公告為主",
   "amounts_ntd": [
    2060,
    2945,
    2685,
    2165
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hot-pot-restaurant",
   "business": "火鍋店",
   "group": "餐飲",
   "item": "營業稅",
   "amount_text": "一般飲食業起徵點每月 NT$10 萬，未達免繳；超過起徵點未達 NT$20 萬，國稅局按季查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%。有座位的店：每日顧客人數＝座位數 × 滿座成數 ×（營業時數 ÷ 平均每次消費時間）",
   "amounts_ntd": [
    100000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；營業稅法 §13；營業稅特種稅額查定辦法 §6；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/hot-pot-restaurant-startup-cost.php",
   "article_title": "開火鍋店要多少錢？桌邊瓦斯 80 公斤門檻、技術士報名費、公共意外險與公安申報怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hotel",
   "business": "旅館（含青年旅館、背包客棧）",
   "group": "旅宿",
   "item": "公司登記（有限公司、股份有限公司）",
   "amount_text": "名稱及所營事業預查 NT$300（電子方式減收 150）；設立登記按資本額每 NT$4,000 收 1 元，未達 NT$1,000 以 NT$1,000 計——資本額 400 萬以下都是 NT$1,000（本文計算）；電子方式申請每件減收 300",
   "amounts_ntd": [
    300,
    4000,
    1000,
    1000,
    1000
   ],
   "source": "公司登記規費收費準則 §2、§3、§6",
   "article_url": "https://aabore.com/blog/articles/hotel-startup-cost.php",
   "article_title": "開旅館要多少錢？登記規費、法定責任保險、公司登記、每年固定申報與稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hotel",
   "business": "旅館（含青年旅館、背包客棧）",
   "group": "旅宿",
   "item": "或商業登記（獨資、合夥）",
   "amount_text": "名稱預查 NT$300（網路 NT$150）＋設立 NT$1,000（網路減徵二成）",
   "amounts_ntd": [
    300,
    150,
    1000
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/hotel-startup-cost.php",
   "article_title": "開旅館要多少錢？登記規費、法定責任保險、公司登記、每年固定申報與稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "hotel",
   "business": "旅館（含青年旅館、背包客棧）",
   "group": "旅宿",
   "item": "旅館業登記證及專用標識",
   "amount_text": "NT$5,000（合計一筆）；變更登記或補發、換發登記證 NT$1,000；補發、換發專用標識 NT$4,000；行政區域調整或門牌改編換發登記證免繳",
   "amounts_ntd": [
    5000,
    1000,
    4000
   ],
   "source": "旅館業管理規則 §35；發展觀光條例 §24",
   "article_url": "https://aabore.com/blog/articles/hotel-startup-cost.php",
   "article_title": "開旅館要多少錢？登記規費、法定責任保險、公司登記、每年固定申報與稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "infant-care-center",
   "business": "托嬰中心",
   "group": "教育與托育",
   "item": "租約公證費",
   "amount_text": "標的＝租金總額或房屋課稅現值較高者＋保證金；五年租約的租金總額＝月租 × 60。20 萬元以下 NT$1,000／逾 20–50 萬 NT$2,000／逾 50–100 萬 NT$3,000／逾 100–200 萬 NT$4,000／逾 200–500 萬 NT$5,000／逾 500–1,000 萬 NT$6,000",
   "amounts_ntd": [
    1000,
    2000,
    3000,
    4000,
    5000,
    6000
   ],
   "source": "公證法第 109 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/infant-care-center-startup-cost.php",
   "article_title": "開托嬰中心要多少錢？設立許可規費、五年公證租約、1:5 法定人力、每人 2 ㎡ 與保險保額，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "infant-care-center",
   "business": "托嬰中心",
   "group": "教育與托育",
   "item": "公證費加收",
   "amount_text": "約定逕受強制執行加收 1/2；公證處印製的租約每 3 份 NT$3",
   "amounts_ntd": [
    3
   ],
   "source": "公證法第 119 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/infant-care-center-startup-cost.php",
   "article_title": "開托嬰中心要多少錢？設立許可規費、五年公證租約、1:5 法定人力、每人 2 ㎡ 與保險保額，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "infant-care-center",
   "business": "托嬰中心",
   "group": "教育與托育",
   "item": "警察刑事紀錄證明",
   "amount_text": "每份 NT$100；同一次申請二份以上，自第二份起每份 NT$20。每位工作人員聘僱前報核都要附三個月內核發的一份",
   "amounts_ntd": [
    100,
    20
   ],
   "source": "警察刑事紀錄證明收費標準第 2 條；兒少權法第 81 條",
   "article_url": "https://aabore.com/blog/articles/infant-care-center-startup-cost.php",
   "article_title": "開托嬰中心要多少錢？設立許可規費、五年公證租約、1:5 法定人力、每人 2 ㎡ 與保險保額，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "infant-care-center",
   "business": "托嬰中心",
   "group": "教育與托育",
   "item": "公共意外責任險（臺北市）",
   "amount_text": "托嬰中心列入強制投保場所；每一場所最低保額：每人身體傷亡 NT$600 萬、每一事故傷亡 NT$3,000 萬、每一事故財損 NT$300 萬、保險期間總額每年 NT$6,600 萬。提供食品加保食品中毒責任附加條款、涉及電梯加保電梯意外責任險；除歇業外不得中途解約；保單與繳費證明張貼於明顯處",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000
   ],
   "source": "臺北市消費場所強制投保公共意外責任保險實施辦法第 4–7 條與附表",
   "article_url": "https://aabore.com/blog/articles/infant-care-center-startup-cost.php",
   "article_title": "開托嬰中心要多少錢？設立許可規費、五年公證租約、1:5 法定人力、每人 2 ㎡ 與保險保額，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "interior-design",
   "business": "室內設計／裝修公司",
   "group": "居家與不動產",
   "item": "或商業登記（獨資、合夥）",
   "amount_text": "名稱預查 NT$300（網路 NT$150）＋設立 NT$1,000（網路減徵二成）；名稱都要標示「室內裝修」",
   "amounts_ntd": [
    300,
    150,
    1000
   ],
   "source": "商業登記規費收費準則 §2、§3；室內裝修管理辦法 §9",
   "article_url": "https://aabore.com/blog/articles/interior-design-startup-cost.php",
   "article_title": "開室內設計公司要多少錢？室內裝修業登記證、專業技術人員、檢定費、印花稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "interior-design",
   "business": "室內設計／裝修公司",
   "group": "居家與不動產",
   "item": "專業技術人員登記證",
   "amount_text": "申請 NT$1,500；變更、換（補）發 NT$1,000。郵寄國土管理署建管組，附郵政匯票。做設計要專業設計技術人員、做施工要專業施工技術人員，各 1 人以上或 1 人兼具",
   "amounts_ntd": [
    1500,
    1000
   ],
   "source": "收費標準 §2 第 2 款；辦法 §9、§15",
   "article_url": "https://aabore.com/blog/articles/interior-design-startup-cost.php",
   "article_title": "開室內設計公司要多少錢？室內裝修業登記證、專業技術人員、檢定費、印花稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "interior-design",
   "business": "室內設計／裝修公司",
   "group": "居家與不動產",
   "item": "室內裝修業登記證",
   "amount_text": "設立 NT$4,000；變更、換（補）發 NT$2,000；有效期限 5 年",
   "amounts_ntd": [
    4000,
    2000
   ],
   "source": "收費標準 §2 第 1 款；辦法 §10、§11",
   "article_url": "https://aabore.com/blog/articles/interior-design-startup-cost.php",
   "article_title": "開室內設計公司要多少錢？室內裝修業登記證、專業技術人員、檢定費、印花稅，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "kindergarten",
   "business": "幼兒園",
   "group": "教育與托育",
   "item": "履行營運擔保（臺北市）",
   "amount_text": "全園收托總人數 ×（1 個月學費平均收費＋1 個月雜費＋1 個月月費收費）。手冊範例：30 人、學費與雜費各 NT$15,000 以 6 個月計（每月各 NT$2,500）、月費 NT$5,000 → 30 ×（2,500＋2,500＋5,000）＝NT$30 萬。先以負責人名義開戶，取得設立許可後改存幼兒園專用帳戶",
   "amounts_ntd": [
    15000,
    2500,
    5000,
    300000
   ],
   "source": "臺北市幼兒園設立變更申請手冊附件 8；設立變更及管理辦法第 6、28 條",
   "article_url": "https://aabore.com/blog/articles/kindergarten-startup-cost.php",
   "article_title": "開幼兒園要多少錢？設立申請規費、履行營運擔保、五年公證租約、班級師資與園舍面積，加上準公共化收費上限（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "kindergarten",
   "business": "幼兒園",
   "group": "教育與托育",
   "item": "租約公證費",
   "amount_text": "標的＝租金總額或房屋課稅現值較高者＋保證金；五年租約的租金總額＝月租 × 60。20 萬元以下 NT$1,000／逾 20–50 萬 NT$2,000／逾 50–100 萬 NT$3,000／逾 100–200 萬 NT$4,000／逾 200–500 萬 NT$5,000／逾 500–1,000 萬 NT$6,000；法定級距，不得增減",
   "amounts_ntd": [
    1000,
    2000,
    3000,
    4000,
    5000,
    6000
   ],
   "source": "公證法第 108、109 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/kindergarten-startup-cost.php",
   "article_title": "開幼兒園要多少錢？設立申請規費、履行營運擔保、五年公證租約、班級師資與園舍面積，加上準公共化收費上限（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "kindergarten",
   "business": "幼兒園",
   "group": "教育與托育",
   "item": "公證費加收",
   "amount_text": "約定逕受強制執行加收 1/2；公證處印製的租約每 3 份 NT$3",
   "amounts_ntd": [
    3
   ],
   "source": "公證法第 119 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/kindergarten-startup-cost.php",
   "article_title": "開幼兒園要多少錢？設立申請規費、履行營運擔保、五年公證租約、班級師資與園舍面積，加上準公共化收費上限（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "kindergarten",
   "business": "幼兒園",
   "group": "教育與托育",
   "item": "警察刑事紀錄證明",
   "amount_text": "每份 NT$100；同一次申請二份以上，自第二份起每份 NT$20。負責人送件要附；每位教職員工進用後 30 個工作日內報備查也要附三個月內核發的一份",
   "amounts_ntd": [
    100,
    20
   ],
   "source": "警察刑事紀錄證明收費標準第 2 條；幼照法第 15 條",
   "article_url": "https://aabore.com/blog/articles/kindergarten-startup-cost.php",
   "article_title": "開幼兒園要多少錢？設立申請規費、履行營運擔保、五年公證租約、班級師資與園舍面積，加上準公共化收費上限（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營；每月銷售額未達營業稅起徵點者得免登記",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2；商業登記法 §5",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 未登記就以商業名義經營，屆期未辦處 NT$1 萬–5 萬",
   "amounts_ntd": [
    1000,
    10000
   ],
   "source": "同準則 §3；商業登記法 §31",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "簡易排放許可文件 審查費",
   "amount_text": "申請：書面 NT$2,400、網路 NT$1,900（展延書面 NT$1,200、網路 NT$1,000） 只有達水污門檻（非保護區最大日廢水量 50 m³ 或實際用水每日 60 m³、每月 1,800 m³ 以上）且排放於地面水體；每日未達 100 m³、原廢水無特定物質超標、無違規停工紀錄",
   "amounts_ntd": [
    2400,
    1900,
    1200,
    1000
   ],
   "source": "水污染防治各項許可申請收費標準附表一；水措計畫及許可申請審查管理辦法附表一、附表二",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "許可證書費",
   "amount_text": "NT$500 核發許可文件時",
   "amounts_ntd": [
    500
   ],
   "source": "同收費標準 §5",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "臺北市污水下水道使用費",
   "amount_text": "每度（立方公尺）NT$5（115–117 年度） 接用臺北市污水下水道；按每月用水量計收",
   "amounts_ntd": [
    5
   ],
   "source": "臺北市污水下水道使用費徵收自治條例 §3、§5；衛生下水道工程處公告",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "laundromat",
   "business": "自助洗衣店",
   "group": "生活服務",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/laundromat-startup-cost.php",
   "article_title": "開自助洗衣店要多少錢？登記規費、公意險法定保額、燃氣警報與檢修申報、廢水許可與下水道費怎麼算（2026 版）",
   "article_modified": "2026-10-02"
  },
  {
   "business_key": "law-firm",
   "business": "律師事務所",
   "group": "專業服務",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告",
   "article_url": "https://aabore.com/blog/articles/law-firm-startup-cost.php",
   "article_title": "開律師事務所要多少錢？律師考試與證書費、公會入會費與會費、全國執業費、報稅怎麼算，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "law-firm",
   "business": "律師事務所",
   "group": "專業服務",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（4 人以下單位勞保可自願，就保、職災保險、勞退仍強制）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表；勞保局說明",
   "article_url": "https://aabore.com/blog/articles/law-firm-startup-cost.php",
   "article_title": "開律師事務所要多少錢？律師考試與證書費、公會入會費與會費、全國執業費、報稅怎麼算，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "law-firm",
   "business": "律師事務所",
   "group": "專業服務",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/law-firm-startup-cost.php",
   "article_title": "開律師事務所要多少錢？律師考試與證書費、公會入會費與會費、全國執業費、報稅怎麼算，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "law-firm",
   "business": "律師事務所",
   "group": "專業服務",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/law-firm-startup-cost.php",
   "article_title": "開律師事務所要多少錢？律師考試與證書費、公會入會費與會費、全國執業費、報稅怎麼算，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "設立許可證書費",
   "amount_text": "NT$1,000；補發或換發同價（中央變更證書格式、行政區域調整或門牌改編而換發者得免收）；繳費後縣市才核發證書",
   "amounts_ntd": [
    1000
   ],
   "source": "收費標準第 3、4 條；設立許可及管理辦法第 13 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "長照人員認證",
   "amount_text": "每人 NT$100；補發或換發同價。認證效期 6 年，機構要在人員提供服務前申請登錄",
   "amounts_ntd": [
    100
   ],
   "source": "收費標準第 2 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "警察刑事紀錄證明",
   "amount_text": "每份 NT$100；同一次申請二份以上，自第二份起每份 NT$20。負責人、業務負責人送件都要附",
   "amounts_ntd": [
    100,
    20
   ],
   "source": "警察刑事紀錄證明收費標準第 2 條；設立許可及管理辦法第 6、10 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "公司或商號預查",
   "amount_text": "每件 NT$300（網路申請 NT$150）；所營事業要載明辦理長期照顧服務。取得設立許可證書後、營運前再辦公司或商業登記",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "公司登記規費收費準則、商業登記規費收費準則第 2 條；設立許可及管理辦法第 10、14 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "租約公證費",
   "amount_text": "依標的（租金總額）分級：20 萬元以下 NT$1,000／逾 20–50 萬 NT$2,000／逾 50–100 萬 NT$3,000／逾 100–200 萬 NT$4,000／逾 200–500 萬 NT$5,000／逾 500–1,000 萬 NT$6,000；法定級距，不得增減。三年租約標的≈月租 × 36，十年≈月租 × 120（本文計算）",
   "amounts_ntd": [
    1000,
    2000,
    3000,
    4000,
    5000,
    6000
   ],
   "source": "公證法第 108、109 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "long-term-care",
   "business": "長照機構（居家式、社區式、住宿式）",
   "group": "醫療",
   "item": "公共意外責任險（住宿式必保）",
   "amount_text": "依許可開放規模的最低保額：100 人以下每一人身體傷亡 NT$200 萬、每一事故身體傷亡 NT$2,000 萬、每一事故財產損失 NT$200 萬、總額 NT$3,400 萬｜101–200 人每一事故身體傷亡 NT$4,000 萬、總額 NT$5,400 萬｜201 人以上 NT$6,000 萬、總額 NT$7,400 萬。設有社區式與住宿式的綜合式合併計算規模；縣市較高者從其規定；未投保處 NT$6 萬–30 萬",
   "amounts_ntd": [
    2000000,
    20000000,
    2000000,
    34000000,
    40000000,
    54000000,
    60000000,
    74000000,
    60000
   ],
   "source": "長照服務法第 34、47 條；投保公共意外責任險認定標準第 2–4 條",
   "article_url": "https://aabore.com/blog/articles/long-term-care-startup-cost.php",
   "article_title": "開長照機構要多少錢？居家式、日照中心、住宿式的設立許可證書費、公證租約、公共意外險保額、法定人力與開辦獎助（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000＝NT$1,300（本文加總）；網路申請預查 NT$150、設立減徵二成",
   "amounts_ntd": [
    300,
    1000,
    1300,
    150
   ],
   "source": "商業登記規費收費準則 §2、§3",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "技術士檢定報名費（自願）",
   "amount_text": "一般報檢人繳款金額：民俗調理業傳統整復推拿 NT$1,640、民俗調理業腳底按摩 NT$1,640（皆單一級）；「按摩」乙級 NT$1,570、丙級 NT$1,270（報檢資格限視覺功能障礙者）；以技檢中心最新公告為主",
   "amounts_ntd": [
    1640,
    1640,
    1570,
    1270
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（4 人以下勞保自願，就保、職災保險仍強制）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "massage-shop",
   "business": "按摩／養生館",
   "group": "美業",
   "item": "營業稅",
   "amount_text": "起徵點每月 NT$10 萬或 NT$5 萬兩級，按摩屬哪一級令文沒有直接列名，以國稅局核定為準；超過起徵點未達 NT$20 萬查定 1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%",
   "amounts_ntd": [
    100000,
    50000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/massage-shop-startup-cost.php",
   "article_title": "開按摩店要多少錢？養生館的法定費用、公共意外險、包廂帶來的公安申報，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 未登記就以商業名義經營，屆期未辦處 NT$1 萬–5 萬",
   "amounts_ntd": [
    1000,
    10000
   ],
   "source": "同準則 §3；商業登記法 §31",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "機器腳踏車修護技術士 報名費（115 年，一般報檢人）",
   "amount_text": "乙級 NT$2,840、丙級 NT$2,170（申請免試學科：乙級 2,650、丙級 1,980） 師傅要考照時；115 年只在第三梯次（報名 115/08/27～09/07，已截止），116 年依技檢中心公告",
   "amounts_ntd": [
    2840,
    2170
   ],
   "source": "115 年度全國技術士技能檢定簡章收費標準表 序 52",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "機車檢（覆）驗",
   "amount_text": "每次 NT$200（不合格 7 日內覆驗一次不收費） 收出廠 5 年以上的機車辦轉讓過戶要臨時檢驗；大型重型機車、駕艙機車出廠 5 年以上的定期檢驗",
   "amounts_ntd": [
    200
   ],
   "source": "公路證照及監理規費費額表；道路交通安全規則 §44、§45",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "機車行車執照",
   "amount_text": "每枚 NT$150 過戶換發新行照時",
   "amounts_ntd": [
    150
   ],
   "source": "費額表；道路交通安全規則 §22",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "機車臨時號牌、臨時證照",
   "amount_text": "臨時號牌每面 NT$150、臨時證照每枚 NT$150 還沒領正式牌照的新車要買賣試車時，每次最多 5 日",
   "amounts_ntd": [
    150,
    150
   ],
   "source": "費額表；道路交通安全規則 §18、§19",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "機車試車租牌、押牌",
   "amount_text": "費額表列每面每季 NT$900、每半年 NT$1,200、每年 NT$1,500，押牌每面 NT$500 機車行不適用：機車使用的試車牌照限由機車製造業及研究機構申領",
   "amounts_ntd": [
    900,
    1200,
    1500,
    500
   ],
   "source": "費額表；道路交通安全規則 §20 II",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "營業稅起徵點",
   "amount_text": "「修理業」每月銷售額 NT$5 萬元；賣車、賣零件屬「買賣業」NT$10 萬元；兼營時兩者占各自起徵點的百分比合計達 100% 就要課徵；經核定為小規模營業人稅率 1%",
   "amounts_ntd": [
    50000,
    100000
   ],
   "source": "財政部小規模營業人營業稅起徵點；營業稅法 §13",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "motorcycle-shop",
   "business": "機車行",
   "group": "汽車",
   "item": "消防安全設備檢修申報",
   "amount_text": "消防設置標準的丙類只點名「汽車修護廠」，沒有寫機車；機車行屬哪一類由消防局認定，類別決定頻率：甲類每半年一次，丙類每年一次（5 月底前）；未檢修申報處管理權人 NT$1 萬–5 萬",
   "amounts_ntd": [
    10000
   ],
   "source": "各類場所消防安全設備設置標準 §12；檢修及申報辦法附表一；消防法 §38",
   "article_url": "https://aabore.com/blog/articles/motorcycle-shop-startup-cost.php",
   "article_title": "開機車行要多少錢？技術士報名費、監理規費、收中古車的稅費、排氣定檢站與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）。每月銷售額未達營業稅起徵點的小規模商業，得免辦商業登記",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3；商業登記法 §5",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "技術士檢定（自願，不是開業條件）",
   "amount_text": "沒有美甲職類。最接近的美容，一般報檢人繳款金額：丙級 NT$1,325、乙級 NT$2,570（乙級只在第二梯次）；以技檢中心最新公告為主。115 年三個梯次報名期間已結束",
   "amounts_ntd": [
    1325,
    2570
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（4 人以下勞保可自願，就保、職災保險、勞退仍強制）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表；勞保局說明",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "營業稅",
   "amount_text": "稅務入口網概括為勞務每月 NT$5 萬起徵，未達免繳；超過起徵點未達 NT$20 萬，國稅局按季查定、1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%。起徵點令文 5 萬那一組沒有直接列美容或美甲，業別以國稅局核定為準",
   "amounts_ntd": [
    50000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "nail-salon",
   "business": "美甲店",
   "group": "美業",
   "item": "沒做到的罰則（臺北市）",
   "amount_text": "健檢、講習、衛生管理人員：限期未改善處負責人 NT$3,000 至 15,000；流水式盥洗臺、排水、工具消毒設備、有蓋容器：限期未改善處負責人 NT$4,000 至 20,000",
   "amounts_ntd": [
    3000,
    4000
   ],
   "source": "臺北市營業衛生管理自治條例 §20、§21",
   "article_url": "https://aabore.com/blog/articles/nail-salon-startup-cost.php",
   "article_title": "開美甲店要多少錢？法定費用、套票儲值上限、在家工作室限制，加上你自己要填的六大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營；營業項目眼鏡零售業（F210020），隱形眼鏡零售另列醫療器材零售業（F208031）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2；經濟部營業項目代碼表",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 要賣醫療器材的，先拿到醫療器材商籌設許可文件再辦",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3；臺中市食安處、高雄市三民區衛生所",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "醫療器材商許可執照",
   "amount_text": "申請登記 NT$1,500；登記事項變更 NT$1,000 賣隱形眼鏡、有度數的鏡片；籌設不收、設立時收（高雄市三民區衛生所）；分設營業處所原則上各別辦理",
   "amounts_ntd": [
    1500,
    1000
   ],
   "source": "醫療器材行政規費收費標準 §2 第 11 款；醫療器材管理法 §13",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "驗光所開業執照",
   "amount_text": "NT$1,000（高雄市、臺中市） 店內要驗光；申請人須是驗光人員；臺中市要附眼鏡行營業登記文件，履勘合格後領件繳費",
   "amounts_ntd": [
    1000
   ],
   "source": "高雄市衛生局；臺中市衛生局驗光所開業表單；驗光人員法 §15",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "驗光師（生）執業執照",
   "amount_text": "每人 NT$300（高雄市、臺中市；新北市醫事人員執業執照同為 NT$300） 每一位在店裡執業的驗光人員；每 6 年接受繼續教育才能更新",
   "amounts_ntd": [
    300,
    300
   ],
   "source": "同上；新北市醫事人員執業登記檢核表；驗光人員法 §7",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "醫療器材廣告審查費",
   "amount_text": "新申請每件 NT$10,000；展延每件 NT$5,000 刊播宣傳醫療效能、招徠銷售醫療器材的廣告；由許可證所有人或登錄者申請，直轄市受理的以該機關規定為準",
   "amounts_ntd": [
    10000,
    5000
   ],
   "source": "醫療器材行政規費收費標準 §2 第 9 款；醫療器材管理法 §41",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582（勞保實收 11.5%＋就保 1%，單位負擔 70%）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428（單位負擔 60%）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "optical-shop",
   "business": "眼鏡行（驗光所）",
   "group": "醫療",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/optical-shop-startup-cost.php",
   "article_title": "開眼鏡行要多少錢？驗光所與醫療器材商規費、5 ㎡ 驗光室與 5 項設備、驗光人員人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-boarding",
   "business": "寵物旅館／安親",
   "group": "寵物",
   "item": "特定寵物業（寄養）許可證",
   "amount_text": "每件 NT$2,000",
   "amounts_ntd": [
    2000
   ],
   "source": "寵物登記管理及營利性寵物繁殖買賣或寄養業管理收費標準 §8",
   "article_url": "https://aabore.com/blog/articles/pet-boarding-startup-cost.php",
   "article_title": "開寵物旅館要多少錢？許可證規費 NT$2,000、籠舍面積算法、專任人員與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-boarding",
   "business": "寵物旅館／安親",
   "group": "寵物",
   "item": "臺北市申辦",
   "amount_text": "許可證規費 NT$2,000、處理時限 18 天；需擇期現場會勘；證件不符須於 7 日內補齊（正），逾期退件",
   "amounts_ntd": [
    2000
   ],
   "source": "台北服務通「特定寵物業許可登記」",
   "article_url": "https://aabore.com/blog/articles/pet-boarding-startup-cost.php",
   "article_title": "開寵物旅館要多少錢？許可證規費 NT$2,000、籠舍面積算法、專任人員與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-boarding",
   "business": "寵物旅館／安親",
   "group": "寵物",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/pet-boarding-startup-cost.php",
   "article_title": "開寵物旅館要多少錢？許可證規費 NT$2,000、籠舍面積算法、專任人員與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-boarding",
   "business": "寵物旅館／安親",
   "group": "寵物",
   "item": "商業登記 設立或變更",
   "amount_text": "NT$1,000（網路減徵二成）",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3",
   "article_url": "https://aabore.com/blog/articles/pet-boarding-startup-cost.php",
   "article_title": "開寵物旅館要多少錢？許可證規費 NT$2,000、籠舍面積算法、專任人員與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-boarding",
   "business": "寵物旅館／安親",
   "group": "寵物",
   "item": "商業同業公會",
   "amount_text": "領證後依商業團體法加入；開業後一個月內入會，經通知仍不入會罰 NT$1,500 至 1 萬。會費依公會章程，本文不寫",
   "amounts_ntd": [
    1500
   ],
   "source": "管理辦法 §7；商業團體法 §12、§63",
   "article_url": "https://aabore.com/blog/articles/pet-boarding-startup-cost.php",
   "article_title": "開寵物旅館要多少錢？許可證規費 NT$2,000、籠舍面積算法、專任人員與人事法定成本（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "商業登記 名稱預查＋設立",
   "amount_text": "NT$300＋NT$1,000（網路 NT$150＋減徵二成 NT$800，合計 NT$950，本文計算）。臺北市動保處給的順序是先預查、再查店址分區、最後辦設立登記",
   "amounts_ntd": [
    300,
    1000,
    150,
    800,
    950
   ],
   "source": "商業登記規費收費準則 §2、§3；臺北市動保處常見問答",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "技術士檢定（自願，不是開業條件）",
   "amount_text": "寵物美容 115 年度只辦丙級、只在第三梯次（115/08/27～09/07 報名）。一般報檢人繳款金額 NT$2,540；申請免試學科者 NT$2,350、申請免試術科者 NT$340；以技檢中心最新公告為主。115 年度報名已結束",
   "amounts_ntd": [
    2540,
    2350,
    340
   ],
   "source": "115 年度全國技術士技能檢定簡章 收費標準表",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定。低於最低工資罰 NT$2 萬至 100 萬",
   "amounts_ntd": [
    29500,
    196,
    20000
   ],
   "source": "勞動部公告；最低工資法 §17",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582（4 人以下勞保可自願，就保、職災保險、勞退仍強制）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表；勞保局說明",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "營業稅",
   "amount_text": "稅務入口網概括為勞務每月 NT$5 萬起徵，未達免繳；超過起徵點未達 NT$20 萬，國稅局按季查定、1%；超過 NT$20 萬或經認定具使用統一發票能力，核定用統一發票、5%。起徵點令 10 萬與 5 萬兩組名單都沒有直接列寵物美容，業別以國稅局核定為準；兼賣用品屬貨物，兼營時各組銷售額占起徵點的百分比合計達 100% 就要課徵",
   "amounts_ntd": [
    50000,
    200000,
    200000
   ],
   "source": "財政部起徵點令；稅務入口網 Q&A",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pet-grooming",
   "business": "寵物美容",
   "group": "寵物",
   "item": "污水下水道使用費（臺北市）",
   "amount_text": "接用污水下水道的用戶按每月用水量計收，115–117 年度每度 NT$5；其他縣市本文未查",
   "amounts_ntd": [
    5
   ],
   "source": "臺北市污水下水道使用費徵收自治條例 §3、§5；衛生下水道工程處",
   "article_url": "https://aabore.com/blog/articles/pet-grooming-startup-cost.php",
   "article_title": "開寵物美容店要多少錢？法定費用、丙級技術士報名費、套票履約保障與兼賣飼料藥品的規定，加上你自己要填的幾大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "藥商（局）許可執照",
   "amount_text": "NT$1,000 每一家藥局；高雄市、新北市由各區衛生所受理",
   "amounts_ntd": [
    1000
   ],
   "source": "高雄市作業須知檢核表；新北市衛生局",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "藥師執業執照",
   "amount_text": "NT$300 主持藥師辦執業登記；每六年提出繼續教育證明更新執照",
   "amounts_ntd": [
    300
   ],
   "source": "同上；藥師法 §7",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "管制藥品登記證",
   "amount_text": "NT$1,000 要購買管制藥品才需要；向食藥署申請，可紙本郵寄或線上申辦",
   "amounts_ntd": [
    1000
   ],
   "source": "管制藥品管理條例 §16；食藥署申辦說明",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 以商號名義經營；新北市送藥局執照時，商號尚未設立要附預查表",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2；新北市衛生局",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 領得藥局執照後才能申請（須經許可的業務先許可後登記）",
   "amounts_ntd": [
    1000
   ],
   "source": "同準則 §3；商業登記法 §6",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "藥品廣告審查費",
   "amount_text": "新申請案每件 NT$6,000；展延每件 NT$2,200 要刊播寫到藥品名稱與功效的廣告；核准效期一年",
   "amounts_ntd": [
    6000,
    2200
   ],
   "source": "藥品廣告審查費收費標準 §3；藥事法 §66、§66-1",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "醫療器材商許可執照",
   "amount_text": "申請登記 NT$1,500 只有賣超出「中央主管機關公告等級」的醫療器材才需要；公告等級以內免領",
   "amounts_ntd": [
    1500
   ],
   "source": "醫療器材行政規費收費標準 §2；醫療器材管理法 §14",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582（勞保實收 11.5%＋就保 1%，單位負擔 70%）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起適用）",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428（費率 5.17%，單位負擔 60%）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "pharmacy",
   "business": "藥局",
   "group": "醫療",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/pharmacy-startup-cost.php",
   "article_title": "開藥局要多少錢？藥局執照與管制藥品規費、調劑處所與 18 ㎡、藥師人事怎麼算（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "physical-therapy-clinic",
   "business": "物理治療所",
   "group": "醫療",
   "item": "開業執照（物理治療所）",
   "amount_text": "NT$1,000。臺北市：「診所及醫事機構開業及遷址登記」，處理時限 6 天；頁面把醫事機構定義為「醫事人員依其專門職業法規規定申請核准開業之機構」。高雄市：向轄區衛生所申請，處理期限 5 個工作天。衛生局派員履勘、核與規定相符才發照",
   "amounts_ntd": [
    1000
   ],
   "source": "台北服務通 AL014；高雄市衛生局；物理治療師法 §19；施行細則 §5",
   "article_url": "https://aabore.com/blog/articles/physical-therapy-clinic-startup-cost.php",
   "article_title": "開物理治療所要多少錢？開業與執業執照規費、45 ㎡ 與無障礙場地、健保特約與報稅怎麼算，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "physical-therapy-clinic",
   "business": "物理治療所",
   "group": "醫療",
   "item": "物理治療師執業執照",
   "amount_text": "每人 NT$300（臺北市、高雄市）。臺北市處理時限 5 天，物理治療師（生）的執業、歇業、業態異動申請已委託公會設單一窗口收件；要附繼續教育學分證明。高雄市開業時，機構所屬醫事人員要同時辦執業登記",
   "amounts_ntd": [
    300
   ],
   "source": "台北服務通 AL017；高雄市衛生局；物理治療師法 §7",
   "article_url": "https://aabore.com/blog/articles/physical-therapy-clinic-startup-cost.php",
   "article_title": "開物理治療所要多少錢？開業與執業執照規費、45 ㎡ 與無障礙場地、健保特約與報稅怎麼算，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "postpartum-care-center",
   "business": "月子中心（產後護理之家）",
   "group": "醫療",
   "item": "開業執照規費（臺南市例）",
   "amount_text": "護理機構開業執照每張 NT$1,000；醫事人員執業執照每張 NT$300（每位登記執業的護理人員各一張）。其他縣市自訂；臺北市申請頁只列繳費方式、沒有寫金額",
   "amounts_ntd": [
    1000,
    300
   ],
   "source": "臺南市醫事機構開業執照及醫事人員執業執照收費標準 §4、§5；護理機構設置或擴充許可辦法 §7",
   "article_url": "https://aabore.com/blog/articles/postpartum-care-center-startup-cost.php",
   "article_title": "開月子中心（產後護理之家）要多少錢？開業規費、每床 16 ㎡、24 小時護產人力、定金 10% 與公共意外險（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "postpartum-care-center",
   "business": "月子中心（產後護理之家）",
   "group": "醫療",
   "item": "室內裝修審查",
   "amount_text": "供公眾使用建築物的室內裝修要先申請審查、領許可文件才能施工，由登記許可的室內裝修從業者辦理；臺北市開業時要附室內裝修合格證明。未審查罰 NT$6 萬至 30 萬",
   "amounts_ntd": [
    60000
   ],
   "source": "建築法 §77-2、§95-1；建築物室內裝修管理辦法 §22；臺北市衛生局處理時限表",
   "article_url": "https://aabore.com/blog/articles/postpartum-care-center-startup-cost.php",
   "article_title": "開月子中心（產後護理之家）要多少錢？開業規費、每床 16 ㎡、24 小時護產人力、定金 10% 與公共意外險（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "postpartum-care-center",
   "business": "月子中心（產後護理之家）",
   "group": "醫療",
   "item": "變更使用執照（臺北市 500 ㎡ 以上）",
   "amount_text": "500 ㎡ 以上的案件，申請開業前須先辦妥建築物使用變更使用執照；未經核准變更使用擅自使用罰 NT$6 萬至 30 萬",
   "amounts_ntd": [
    60000
   ],
   "source": "臺北市衛生局 81 處理時限表；建築法 §91",
   "article_url": "https://aabore.com/blog/articles/postpartum-care-center-startup-cost.php",
   "article_title": "開月子中心（產後護理之家）要多少錢？開業規費、每床 16 ㎡、24 小時護產人力、定金 10% 與公共意外險（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "postpartum-care-center",
   "business": "月子中心（產後護理之家）",
   "group": "醫療",
   "item": "公共意外責任險（臺北市）",
   "amount_text": "「產後護理機構」列入強制投保（附表類序八，衛生局執行）。最低保額：每一個人身體傷亡 NT$600 萬、每一意外事故傷亡 NT$3,000 萬、每一意外事故財產損失 NT$300 萬、保險期間總保險金額每年 NT$6,600 萬；提供月子餐要一併投保食品中毒責任附加條款，有電梯要加保電梯意外責任險；保單與繳費證明張貼於明顯處、每年送市府備查。未投保罰 NT$3 萬至 10 萬，得按次處罰",
   "amounts_ntd": [
    6000000,
    30000000,
    3000000,
    66000000,
    30000
   ],
   "source": "臺北市強制投保實施辦法 §3–§7 與附表；臺北市消費者保護自治條例 §3、§4、§38",
   "article_url": "https://aabore.com/blog/articles/postpartum-care-center-startup-cost.php",
   "article_title": "開月子中心（產後護理之家）要多少錢？開業規費、每床 16 ㎡、24 小時護產人力、定金 10% 與公共意外險（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "postpartum-care-center",
   "business": "月子中心（產後護理之家）",
   "group": "醫療",
   "item": "公安檢查簽證申報",
   "amount_text": "500 ㎡ 以上屬 F-1：1,500 ㎡ 以上每一年一次、未達 1,500 ㎡ 每二年一次，10 月 1 日至 12 月 31 日。未達 500 ㎡ 屬 H-1：300 ㎡ 以上每二年一次、未達 300 ㎡ 每四年一次，1 月 1 日至 3 月 31 日。臺北市申請開業時要附「辦妥當年度建築物公共安全檢查簽證及申報」。未申報罰 NT$6 萬至 30 萬",
   "amounts_ntd": [
    60000
   ],
   "source": "建築法 §77、§91；建築物公共安全檢查簽證及申報辦法附表一；建築物使用類組及變更使用辦法附表二",
   "article_url": "https://aabore.com/blog/articles/postpartum-care-center-startup-cost.php",
   "article_title": "開月子中心（產後護理之家）要多少錢？開業規費、每床 16 ㎡、24 小時護產人力、定金 10% 與公共意外險（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "psychiatry-clinic",
   "business": "身心科（精神科）診所",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196；116 年 30,900／205 是 2026-09-24 審議結果，待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告",
   "article_url": "https://aabore.com/blog/articles/psychiatry-clinic-startup-cost.php",
   "article_title": "開身心科診所要多少錢？開業與執業執照、管制藥品登記證與使用執照、心理師登記、健保申報與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "psychiatry-clinic",
   "business": "身心科（精神科）診所",
   "group": "醫療",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "投保第 1 級 29,500 元、投保 30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/psychiatry-clinic-startup-cost.php",
   "article_title": "開身心科診所要多少錢？開業與執業執照、管制藥品登記證與使用執照、心理師登記、健保申報與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "psychiatry-clinic",
   "business": "身心科（精神科）診所",
   "group": "醫療",
   "item": "健保 投保單位負擔",
   "amount_text": "第 1 級 29,500 元：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表(三)",
   "article_url": "https://aabore.com/blog/articles/psychiatry-clinic-startup-cost.php",
   "article_title": "開身心科診所要多少錢？開業與執業執照、管制藥品登記證與使用執照、心理師登記、健保申報與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "psychiatry-clinic",
   "business": "身心科（精神科）診所",
   "group": "醫療",
   "item": "勞退",
   "amount_text": "不得低於每月工資 6%；29,500 元提繳級距 × 6%＝NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/psychiatry-clinic-startup-cost.php",
   "article_title": "開身心科診所要多少錢？開業與執業執照、管制藥品登記證與使用執照、心理師登記、健保申報與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "real-estate-agency",
   "business": "房屋仲介（不動產經紀業、加盟店）",
   "group": "居家與不動產",
   "item": "名稱預查",
   "amount_text": "公司：每件 NT$300（電子方式減收 150）；商號：每件 NT$300（網路 NT$150）",
   "amounts_ntd": [
    300,
    300,
    150
   ],
   "source": "公司登記規費收費準則 §2；商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/real-estate-agency-startup-cost.php",
   "article_title": "開房屋仲介公司要多少錢？營業保證金、經紀人證照費、登記規費與公會會費，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "real-estate-agency",
   "business": "房屋仲介（不動產經紀業、加盟店）",
   "group": "居家與不動產",
   "item": "2. 公司登記（有限公司、股份有限公司）",
   "amount_text": "設立登記按資本額每 NT$4,000 收 1 元，未達 NT$1,000 以 NT$1,000 計——資本額 400 萬以下都是 NT$1,000（本文計算）；電子方式申請每件減收 300。資本額要經會計師查核簽證（簽證費依報價）",
   "amounts_ntd": [
    4000,
    1000,
    1000,
    1000
   ],
   "source": "公司登記規費收費準則 §3、§6；公司法 §7",
   "article_url": "https://aabore.com/blog/articles/real-estate-agency-startup-cost.php",
   "article_title": "開房屋仲介公司要多少錢？營業保證金、經紀人證照費、登記規費與公會會費，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "real-estate-agency",
   "business": "房屋仲介（不動產經紀業、加盟店）",
   "group": "居家與不動產",
   "item": "或商業登記（獨資、合夥）",
   "amount_text": "設立 NT$1,000（網路減徵二成為 800）。經營國外不動產仲介或代銷業務者，限公司型態",
   "amounts_ntd": [
    1000
   ],
   "source": "商業登記規費收費準則 §3；條例 §5",
   "article_url": "https://aabore.com/blog/articles/real-estate-agency-startup-cost.php",
   "article_title": "開房屋仲介公司要多少錢？營業保證金、經紀人證照費、登記規費與公會會費，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "real-estate-agency",
   "business": "房屋仲介（不動產經紀業、加盟店）",
   "group": "居家與不動產",
   "item": "3. 營業保證金",
   "amount_text": "5 處以下每處 NT$25 萬，算法見問題 2；入公會前繳，500 萬以下繳現金或即期支票",
   "amounts_ntd": [
    250000
   ],
   "source": "營業保證金辦法 §2–§4",
   "article_url": "https://aabore.com/blog/articles/real-estate-agency-startup-cost.php",
   "article_title": "開房屋仲介公司要多少錢？營業保證金、經紀人證照費、登記規費與公會會費，其餘成本自己填（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "rehabilitation-clinic",
   "business": "復健科診所",
   "group": "醫療",
   "item": "開業執照",
   "amount_text": "NT$1,000。臺北市：「診所及醫事機構開業及遷址登記」，處理時限 6 天。高雄市：向轄區衛生所申請，處理期限 5 個工作天",
   "amounts_ntd": [
    1000
   ],
   "source": "台北服務通 AL014；高雄市衛生局",
   "article_url": "https://aabore.com/blog/articles/rehabilitation-clinic-startup-cost.php",
   "article_title": "開復健科診所要多少錢？開業與執業執照規費、治療區 45／30／60 ㎡ 怎麼倒推場地、健保復健申報規則與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "rehabilitation-clinic",
   "business": "復健科診所",
   "group": "醫療",
   "item": "醫事人員執業執照",
   "amount_text": "每人 NT$300（臺北市、高雄市）。醫師、物理治療師（生）、職能治療師（生）各自向執業所在地辦執業登記；臺北市處理時限 5 天，物理治療師（生）的執業申請已委託公會設單一窗口收件；要附繼續教育學分證明。高雄市開業時，機構所屬醫事人員要同時辦執業登記",
   "amounts_ntd": [
    300
   ],
   "source": "台北服務通 AL017；高雄市衛生局；物理治療師法 §7；職能治療師法 §7",
   "article_url": "https://aabore.com/blog/articles/rehabilitation-clinic-startup-cost.php",
   "article_title": "開復健科診所要多少錢？開業與執業執照規費、治療區 45／30／60 ㎡ 怎麼倒推場地、健保復健申報規則與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "rehabilitation-clinic",
   "business": "復健科診所",
   "group": "醫療",
   "item": "醫療器材商登記（條件式）",
   "amount_text": "為執行業務提供病人使用的醫療器材，免請領販賣業許可執照；對外販賣、零售醫療器材才要辦醫療器材商登記，申請登記規費 NT$1,500",
   "amounts_ntd": [
    1500
   ],
   "source": "醫療器材管理法 §14 III、§13 II；醫療器材行政規費收費標準 §2",
   "article_url": "https://aabore.com/blog/articles/rehabilitation-clinic-startup-cost.php",
   "article_title": "開復健科診所要多少錢？開業與執業執照規費、治療區 45／30／60 ㎡ 怎麼倒推場地、健保復健申報規則與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "rehabilitation-clinic",
   "business": "復健科診所",
   "group": "醫療",
   "item": "管制藥品登記證（條件式）",
   "amount_text": "診所要購買管制藥品時才需要，規費 NT$1,000",
   "amounts_ntd": [
    1000
   ],
   "source": "食藥署管制藥品登記證申辦說明",
   "article_url": "https://aabore.com/blog/articles/rehabilitation-clinic-startup-cost.php",
   "article_title": "開復健科診所要多少錢？開業與執業執照規費、治療區 45／30／60 ㎡ 怎麼倒推場地、健保復健申報規則與報稅，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "診所開業執照",
   "amount_text": "NT$1,000（臺北市處理時限 6 天；高雄市 5 個工作天）",
   "amounts_ntd": [
    1000
   ],
   "source": "台北服務通 AL014；高雄市衛生局",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "醫事人員執業執照",
   "amount_text": "NT$300／人（臺北市、高雄市）；中醫師、護理人員等各自登記，要附執業所在地公會會員證明；臺北市中醫師執業登記委託公會單一窗口收件",
   "amounts_ntd": [
    300
   ],
   "source": "台北服務通 AL017；高雄市衛生局；醫事人員執業登記及繼續教育辦法第 4 條",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告（114-10-21 發布）",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "NT$2,582（投保 29,500、投保 30 日的表列值）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "健保 雇主負擔",
   "amount_text": "NT$1,428（第 1 級 29,500 的表列值）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tcm-clinic",
   "business": "中醫診所",
   "group": "醫療",
   "item": "勞退 雇主提繳",
   "amount_text": "至少工資 6%；29,500 × 6% ＝ NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例第 14 條、月提繳分級表",
   "article_url": "https://aabore.com/blog/articles/tcm-clinic-startup-cost.php",
   "article_title": "開中醫診所要多少錢？開業執照、負責醫師兩年訓練、調劑設施、針灸針廢棄物與臺北市自費收費上限，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tutoring-center",
   "business": "補習班",
   "group": "教育與托育",
   "item": "立案審查費（臺北市）",
   "amount_text": "NT$1,500；申請變更、換發或補發立案證書同樣 NT$1,500",
   "amounts_ntd": [
    1500,
    1500
   ],
   "source": "臺北市規費收費標準第 4 條",
   "article_url": "https://aabore.com/blog/articles/tutoring-center-startup-cost.php",
   "article_title": "開補習班要多少錢？立案規費、租約公證費、70 ㎡ 班舍、良民證與每年申報，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tutoring-center",
   "business": "補習班",
   "group": "教育與托育",
   "item": "租約公證費",
   "amount_text": "標的＝租金總額或房屋課稅現值較高者＋保證金。20 萬元以下 NT$1,000／逾 20–50 萬 NT$2,000／逾 50–100 萬 NT$3,000／逾 100–200 萬 NT$4,000／逾 200–500 萬 NT$5,000／逾 500–1,000 萬 NT$6,000",
   "amounts_ntd": [
    1000,
    2000,
    3000,
    4000,
    5000,
    6000
   ],
   "source": "公證法第 109 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/tutoring-center-startup-cost.php",
   "article_title": "開補習班要多少錢？立案規費、租約公證費、70 ㎡ 班舍、良民證與每年申報，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tutoring-center",
   "business": "補習班",
   "group": "教育與托育",
   "item": "公證費加減",
   "amount_text": "約定逕受強制執行加收 1/2；只做認證減半；夜間、例假日加收 1/2（加收部分最高 NT$5,000）；公證處印製的租約每 3 份 NT$3",
   "amounts_ntd": [
    5000,
    3
   ],
   "source": "公證法第 119、120、122 條；司法院常見問答",
   "article_url": "https://aabore.com/blog/articles/tutoring-center-startup-cost.php",
   "article_title": "開補習班要多少錢？立案規費、租約公證費、70 ㎡ 班舍、良民證與每年申報，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "tutoring-center",
   "business": "補習班",
   "group": "教育與托育",
   "item": "警察刑事紀錄證明",
   "amount_text": "每份 NT$100；同一次申請二份以上，自第二份起每份 NT$20。每位教職員聘僱報核都要附三個月內核發的一份；臺北市設立時負責人、設立人、班主任也要附",
   "amounts_ntd": [
    100,
    20
   ],
   "source": "警察刑事紀錄證明收費標準第 2 條；補習及進修教育法第 9 條；臺北市規則第 4 條",
   "article_url": "https://aabore.com/blog/articles/tutoring-center-startup-cost.php",
   "article_title": "開補習班要多少錢？立案規費、租約公證費、70 ㎡ 班舍、良民證與每年申報，加上你自己要填的五大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "商業登記 名稱預查",
   "amount_text": "NT$300（網路 NT$150） 開業前",
   "amounts_ntd": [
    300,
    150
   ],
   "source": "商業登記規費收費準則 §2",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "商業登記 設立",
   "amount_text": "NT$1,000（網路減徵二成） 未登記就以商業名義經營，屆期未辦處 NT$1 萬–5 萬並得按次處罰",
   "amounts_ntd": [
    1000,
    10000
   ],
   "source": "同準則 §3；商業登記法 §31",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "試車牌照 租牌費",
   "amount_text": "大型及小型汽車每副：每季 NT$1,800、每半年 NT$2,400、每年 NT$3,000 領用試車牌照時；期滿仍要續用，期滿 10 日內換領",
   "amounts_ntd": [
    1800,
    2400,
    3000
   ],
   "source": "費額表「試車租牌」；道路交通安全規則 §20",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "試車牌照 押牌費",
   "amount_text": "每副 NT$1,000（號牌繳還後發還） 領用時",
   "amounts_ntd": [
    1000
   ],
   "source": "費額表「試車押牌」",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "試車證照",
   "amount_text": "每枚 NT$200 領用時",
   "amounts_ntd": [
    200
   ],
   "source": "費額表「證照—試車」",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "汽車檢（覆）驗",
   "amount_text": "小型汽車每次 NT$450；大型汽車 NT$600；十年以上自用小客車當年度第二次 NT$300；不合格 7 日內覆驗一次不收費 出廠 10 年以上過戶、重大事故修復、重要設備變更的臨時檢驗；定期檢驗",
   "amounts_ntd": [
    450,
    600,
    300
   ],
   "source": "費額表「汽車檢驗及覆驗」；道路交通安全規則 §45",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "行車執照",
   "amount_text": "大型及小型汽車每枚 NT$200 過戶登記後換發新行車執照",
   "amounts_ntd": [
    200
   ],
   "source": "費額表「行車執照」；道路交通安全規則 §22",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "臨時號牌／臨時證照",
   "amount_text": "大型及小型汽車號牌每副 NT$150；證照每枚 NT$200 還沒領有正式牌照的車買賣試車時；每次不得超過 5 日",
   "amounts_ntd": [
    150,
    200
   ],
   "source": "費額表「臨時號牌」「證照—臨時」；道路交通安全規則 §18、§19",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "最低工資（115 年）",
   "amount_text": "每月 NT$29,500、每小時 NT$196。116 年調至 30,900 目前只是 2026-09-24 的審議結果，尚待行政院核定",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告；勞動部新聞稿",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "勞保＋就保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）、30 日：NT$2,582",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "健保 單位負擔",
   "amount_text": "月投保 29,500（第 1 級）：NT$1,428",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "勞退",
   "amount_text": "雇主提繳不得低於每月工資 6%；以 29,500 計為 NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例 §14",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "營業稅起徵點",
   "amount_text": "買賣業每月銷售額 NT$10 萬元；兼營修理業（起徵點 5 萬元）時，各業銷售額占各該起徵點的百分比合計達 100% 就要課徵",
   "amounts_ntd": [
    100000
   ],
   "source": "財政部小規模營業人營業稅起徵點（114-01-01 生效）",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "used-car-dealer",
   "business": "二手車行／中古車行",
   "group": "汽車",
   "item": "商業同業公會",
   "amount_text": "開業後 1 個月內加入該地區商業同業公會；逾期經通知仍不入會處 NT$1,500–1 萬。入會費、常年會費由公會章程訂定。代辦過戶要繳驗汽車商業同業公會會員證",
   "amounts_ntd": [
    1500
   ],
   "source": "商業團體法 §12、§33、§63；道路交通安全規則 §16",
   "article_url": "https://aabore.com/blog/articles/used-car-dealer-startup-cost.php",
   "article_title": "開二手車行要多少錢？登記規費、試車牌照租牌押牌、過戶與臨時檢驗、收車前要繳清的稅費（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "獸醫診療機構開業執照",
   "amount_text": "每張 NT$2,000（臺北市動保處收件後 30 日內作成審查結果，繁複者可延 30 日）",
   "amounts_ntd": [
    2000
   ],
   "source": "收費標準第 2 條；臺北市設置標準第 6 條",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "獸醫師執業執照",
   "amount_text": "每張 NT$1,500；每位執業的獸醫師各一張。開業＋執業合計 NT$3,500（本文加總）",
   "amounts_ntd": [
    1500,
    3500
   ],
   "source": "收費標準第 2 條；執業登記及繼續教育辦法第 3 條",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "管制藥品登記證（機構）",
   "amount_text": "每件 NT$1,000",
   "amounts_ntd": [
    1000
   ],
   "source": "管制藥品證照審查費收費標準第 3 條；食藥署申辦說明",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "管制藥品使用執照（個人）",
   "amount_text": "每件 NT$500；每位要用第一至三級管制藥品的獸醫師各一張",
   "amounts_ntd": [
    500
   ],
   "source": "同上第 3 條；食藥署表件 8-1",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "動物用藥品販賣業許可證（院內零售藥品）",
   "amount_text": "證書費每件 NT$1,000（補發、換發亦同）；許可最長 5 年",
   "amounts_ntd": [
    1000
   ],
   "source": "動物用藥品許可查驗規費收費標準第 4 條；動物用藥品管理法第 19 條",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "X 光機登記備查",
   "amount_text": "審查費 NT$2,200（附表未寫是否按台計，送件前問核安會）",
   "amounts_ntd": [
    2200
   ],
   "source": "游離輻射防護管制收費標準附表一第 28 項",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "操作人員：輻射安全證書（二選一的其中一條路）",
   "amount_text": "測驗審查費 NT$1,000；證書證照費 NT$1,000＋審查費 NT$1,100",
   "amounts_ntd": [
    1000,
    1000,
    1100
   ],
   "source": "同收費標準第 8 條、附表一第 33 項",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "獸醫師證書（還沒領的人）",
   "amount_text": "每張 NT$1,000",
   "amounts_ntd": [
    1000
   ],
   "source": "收費標準第 2 條",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "最低工資（115 年）",
   "amount_text": "月薪 NT$29,500、時薪 NT$196",
   "amounts_ntd": [
    29500,
    196
   ],
   "source": "勞動部公告（114-10-21 發布）",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "勞保＋就保 雇主負擔",
   "amount_text": "NT$2,582（投保 29,500、投保 30 日的表列值）",
   "amounts_ntd": [
    2582
   ],
   "source": "勞保局分擔金額表（115-01-01 起）",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "健保 雇主負擔",
   "amount_text": "NT$1,428（第 1 級 29,500 的表列值）",
   "amounts_ntd": [
    1428
   ],
   "source": "健保署負擔金額表（三）",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  },
  {
   "business_key": "veterinary-clinic",
   "business": "動物醫院（獸醫院）",
   "group": "寵物",
   "item": "勞退 雇主提繳",
   "amount_text": "至少工資 6%；29,500 × 6% ＝ NT$1,770（本文計算）",
   "amounts_ntd": [
    1770
   ],
   "source": "勞工退休金條例第 14 條、月提繳分級表",
   "article_url": "https://aabore.com/blog/articles/veterinary-clinic-startup-cost.php",
   "article_title": "開動物醫院要多少錢？開業執照、管制藥品、動物用藥品販賣許可與 X 光機登記的法定費用，加上你自己要填的四大塊（2026 版）",
   "article_modified": "2026-10-01"
  }
 ]
}