徐振雄教授&計畫團隊~通識法學●法學通識 教學部落格

關於部落格
★總計畫主持人:徐振雄教授
★99年度「科技法學與專業倫理」整合型課程創新計畫:案例、理論與實務的跨域對話
★98年度「法律通識課程結合理論與實務之案例與對話教學模組整合型計畫
★97年度「開發『資訊生活與法律』課程教材與對話式教學模組創新計畫」
★96年度「以憲法案例式教學培養大學校院學生的憲法意識」
【執行學校:萬能科技大學通識教育中心,本計畫由教育部顧問室補助】
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菸害防制法

<div align="left"><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width: 100%; border-collapse: collapse"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"><td width="100%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; font-size: 16pt; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawContent.aspx?PCODE=L0070021"><span lang="EN-US" style="color: blue"><span lang="EN-US">菸害防制法</span></span></a></span></b><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3"> </font><a href="http://law.moj.gov.tw/Eng/LawClass/LawContent.aspx?PCODE=L0070021"><span style="color: blue; text-decoration: none; text-underline: none"><v :shapetype id="_x0000_t75" stroked="f" filled="f" path="m@4@5l@4@11@9@11@9@5xe" o:preferrelative="t" o:spt="75" coordsize="21600,21600"></v><v :stroke joinstyle="miter"></v><v :formulas></v><v :f eqn="if lineDrawn pixelLineWidth 0"></v><v :f eqn="sum @0 1 0"></v><v :f eqn="sum 0 0 @1"></v><v :f eqn="prod @2 1 2"></v><v :f eqn="prod @3 21600 pixelWidth"></v><v :f eqn="prod @3 21600 pixelHeight"></v><v :f eqn="sum @0 0 1"></v><v :f eqn="prod @6 1 2"></v><v :f eqn="prod @7 21600 pixelWidth"></v><v :f eqn="sum @8 21600 0"></v><v :f eqn="prod @7 21600 pixelHeight"></v><v :f eqn="sum @10 21600 0"></v><v :path o:connecttype="rect" gradientshapeok="t" o:extrusionok="f"></v><o :lock aspectratio="t" v:ext="edit"></o><v :shape id="_x0000_i1025" o:button="t" alt="英" type="#_x0000_t75" style="width: 12pt; height: 10.5pt"></v><v :imagedata o:href="http://law.moj.gov.tw/images/flag/english.gif" src="file:///C:\Users\wen\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif"></v></span></a><o :p></o></span></p></td></tr><tr style="mso-yfti-irow: 1"><td width="100%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><font size="3"><b><span style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">修正日期 </span></b><span style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">民國<span lang="EN-US"> 98 </span>年<span lang="EN-US"> 01 </span>月<span lang="EN-US"> 23 </span>日<span lang="EN-US"> <o :p></o></span></span></font></p></td></tr><tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes"><td style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="95%" style="width: 95.78%; border-collapse: collapse"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes"><td width="100%" colspan="3" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span lang="EN-US" style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span><o :p></o></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><b style="mso-bidi-font-weight: normal"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">第 一 章 總則<span lang="EN-US"><o :p></o></span></font></span></b></p></td></tr><tr style="mso-yfti-irow: 1"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=1%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 1 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">為防制菸害,維護國民健康,特制定本法;本法未規定者,適用其他法令之規定。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 2"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=2%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 2 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">本法用詞定義如下:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、菸品:指全部或部分以菸草或其代用品作為原料,製成可供吸用、嚼用、含用、聞用或以其他方式使用之紙菸、菸絲、雪茄及其他菸品。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、吸菸:指吸食、咀嚼菸品或攜帶點燃之菸品之行為。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、菸品容器:指向消費者販賣菸品所使用之所有包裝盒、罐或其他容器等。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">四、菸品廣告:指以任何形式之商業宣傳、促銷、建議或行動,其直接或間接之目的或效果在於對不特定之消費者推銷或促進菸品使用。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">五、菸品贊助:指對任何事件、活動或個人採取任何形式之捐助,其直接或間接之目的或效果在於對不特定之消費者推銷或促進菸品使用。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 3"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=3%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 3 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">本法所稱主管機關:在中央為行政院衛生署;在直轄市為直轄市政府;在縣(市)為縣(市)政府。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 4"><td valign="top" width="100%" colspan="3" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span lang="EN-US" style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span><o :p></o></font></span></p><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><b style="mso-bidi-font-weight: normal"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">第 二 章 菸品健康福利捐及菸品之管理<span lang="EN-US"><o :p></o></span></font></span></b></p></td></tr><tr style="mso-yfti-irow: 5"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=4%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 4 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品應徵健康福利捐,其金額如下:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、紙菸:每千支新臺幣一千元。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、菸絲:每公斤新臺幣一千元。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、雪茄:每公斤新臺幣一千元。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">四、其他菸品:每公斤新臺幣一千元。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項健康福利捐金額,中央主管機關及財政部應每二年邀集財政、經濟、公共衛生及相關領域學者專家,依下列因素評估一次:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、可歸因於吸菸之疾病,其罹病率、死亡率及全民健康保險醫療費用。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、菸品消費量及吸菸率。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、菸品稅捐占平均菸品零售價之比率。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">四、國民所得及物價指數。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">五、其他影響菸品價格及菸害防制之相關因素。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">第一項金額,經中央主管機關及財政部依前項規定評估結果,認有調高必要時,應報請行政院核定,並送立法院審查通過。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品健康福利捐應用於全民健康保險之安全準備、癌症防治、提升醫療品質、補助醫療資源缺乏地區、罕見疾病等之醫療費用、經濟困難者之保險費、中央與地方之菸害防制、衛生保健、社會福利、私劣菸品查緝、防制菸品稅捐逃漏、菸農及相關產業勞工之輔導與照顧;其分配及運作辦法,由中央主管機關及財政部訂定,並送立法院審查。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項所稱醫療資源缺乏地區及經濟困難者,由中央主管機關定之。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品健康福利捐由菸酒稅稽徵機關於徵收菸酒稅時代徵之;其繳納義務人、免徵、退還、稽徵及罰則,依菸酒稅法之規定辦理。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 6"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=5%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 5 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">對消費者販賣菸品不得以下列方式為之:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、自動販賣、郵購、電子購物或其他無法辨識消費者年齡之方式。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、開放式貨架等可由消費者直接取得且無法辨識年齡之方式。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、每一販賣單位以少於二十支及其內容物淨重低於十五公克之包裝方式。但雪茄不在此限。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 7"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=6%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 6 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品、品牌名稱及菸品容器加註之文字及標示,不得使用淡菸、低焦油或其他可能致人誤認吸菸無害健康或危害輕微之文字及標示。但本法修正前之菸品名稱不適用之。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品容器最大外表正反面積明顯位置處,應以中文標示吸菸有害健康之警示圖文與戒菸相關資訊;其標示面積不得小於該面積百分之三十五。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項標示之內容、面積及其他應遵行事項之辦法,由中央主管機關定之。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 8"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=7%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 7 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品所含之尼古丁及焦油,應以中文標示於菸品容器上。但專供外銷者不在此限。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項尼古丁及焦油不得超過最高含量;其最高含量與其檢測方法、含量標示方式及其他應遵行事項之辦法,由中央主管機關定之。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 9"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=8%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 8 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">菸品製造及輸入業者應申報下列資料:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、菸品成分、添加物及其相關毒性資料。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、菸品排放物及其相關毒性資料。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項申報資料,中央主管機關應定期主動公開;必要時,並得派員取樣檢查(驗)。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前二項應申報資料之內容、時間、程序、檢查(驗)及其他應遵行事項之辦法,由中央主管機關定之。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 10"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=9%20%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 9 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">促銷菸品或為菸品廣告,不得以下列方式為之:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、以廣播、電視、電影片、錄影物、電子訊號、電腦網路、報紙、雜誌、看板、海報、單張、通知、通告、說明書、樣品、招貼、展示或其他文字、圖畫、物品或電磁紀錄物為宣傳。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、以採訪、報導介紹菸品或假借他人名義之方式為宣傳。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、以折扣方式銷售菸品或以其他物品作為銷售菸品之贈品或獎品。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">四、以菸品作為銷售物品、活動之贈品或獎品。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">五、以菸品與其他物品包裹一起銷售。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">六、以單支、散裝或包裝之方式分發或兜售。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">七、利用與菸品品牌名稱或商標相同或近似之商品為宣傳。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">八、以茶會、餐會、說明會、品嚐會、演唱會、演講會、體育或公益等活動,或其他類似方式為宣傳。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">九、其他經中央主管機關公告禁止之方式。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 11"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=10%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 10 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">販賣菸品之場所,應於明顯處標示第六條第二項、第十二條第一項及第十三條意旨之警示圖文;菸品或菸品容器之展示,應以使消費者獲知菸品品牌及價格之必要者為限。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">前項標示與展示之範圍、內容、方式及其他應遵行事項之辦法,由中央主管機關定之。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 12"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=11%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 11 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">營業場所不得為促銷或營利目的免費供應菸品。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 13"><td valign="top" width="100%" colspan="3" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span lang="EN-US" style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span><o :p></o></font></span></p><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><b style="mso-bidi-font-weight: normal"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">第 三 章 兒童及少年、孕婦吸菸行為之禁止<span lang="EN-US"><o :p></o></span></font></span></b></p></td></tr><tr style="mso-yfti-irow: 14"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=12%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 12 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">未滿十八歲者,不得吸菸。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">孕婦亦不得吸菸。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">父母、監護人或其他實際為照顧之人應禁止未滿十八歲者吸菸。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 15"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=13%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 13 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">任何人不得供應菸品予未滿十八歲者。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">任何人不得強迫、引誘或以其他方式使孕婦吸菸。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 16"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=14%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 14 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">任何人不得製造、輸入或販賣菸品形狀之糖果、點心、玩具或其他任何物品。<span lang="EN-US"><o :p></o></span></font></span></p></td></tr><tr style="mso-yfti-irow: 17"><td valign="top" width="100%" colspan="3" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 100%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span lang="EN-US" style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span><o :p></o></font></span></p><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><b style="mso-bidi-font-weight: normal"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">第 四 章 吸菸場所之限制<span lang="EN-US"><o :p></o></span></font></span></b></p></td></tr><tr style="mso-yfti-irow: 18"><td valign="top" width="12%" nowrap="nowrap" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 12.26%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><a href="http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=L0070021&amp;FLNO=15%20%20%20%20"><font size="3"><span lang="EN-US" style="color: blue"><span lang="EN-US">第 15 </span></span><span lang="EN-US" style="color: blue"><span lang="EN-US">條</span></span></font></a><o :p></o></span></p></td><td width="1%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 1.22%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" align="left" style="text-align: left; margin: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span lang="EN-US" style="font-family: &quot;新細明體&quot;,&quot;serif&quot;; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><o :p><font size="3">&nbsp;</font></o></span></p></td><td width="86%" style="border-bottom: #f0f0f0; border-left: #f0f0f0; padding-bottom: 0.75pt; background-color: transparent; padding-left: 0.75pt; width: 86.52%; padding-right: 0.75pt; border-top: #f0f0f0; border-right: #f0f0f0; padding-top: 0.75pt"><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">下列場所全面禁止吸菸:<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">一、高級中等學校以下學校及其他供兒童及少年教育或活動為主要目的之場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">二、大專校院、圖書館、博物館、美術館及其他文化或社會教育機構所在之室內場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">三、醫療機構、護理機構、其他醫事機構及社會福利機構所在場所。但老人福利機構於設有獨立空調及獨立隔間之室內吸菸室,或其室外場所,不在此限。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">四、政府機關及公營事業機構所在之室內場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">五、大眾運輸工具、計程車、遊覽車、捷運系統、車站及旅客等候室。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">六、製造、儲存或販賣易燃易爆物品之場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">七、金融機構、郵局及電信事業之營業場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">八、供室內體育、運動或健身之場所。<span lang="EN-US"><o :p></o></span></font></span></p><p class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-pagination: widow-orphan; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt"><span style="font-family: 細明體; mso-bidi-font-family: 細明體; mso-font-kerning: 0pt"><font size="3">九、教
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