景勲について

網站免責聲明 Website Disclaimer
最後更新日：中華民國115年[11 ]月[11 ]日 / Last Updated: [11/11 ], 2026

第一條 定義及適用範圍

1. 「精訊」或「精訊品牌」，指使用「精訊」名稱之下列各獨立法律實體（下稱「各成員」）：
   (1) 精訊聯合會計師事務所 JingShiun Certified Public Accountants Firm
   (2) [精訊律師事務所正式名稱]
   (3) [精訊地政士事務所正式名稱]
   (4) [精訊移民顧問公司正式名稱]
   (5) [精訊公司正式中文名稱] JingShiun Limited（下稱「JSL」）
2. 本網站以及精訊品牌經營之社群帳號、LINE官方帳號及電子報（合稱「本網站」），由[JSL／精訊聯合會計師事務所]管理維護。
3. 您使用本網站，即表示您已閱讀、瞭解並同意本聲明及精訊隱私權政策；如不同意，請立即停止使用。
4. 您與任一成員間之權利義務，以雙方簽署之書面委任契約為準；委任契約未約定之事項，適用本聲明。
   Article 1 Definitions and Scope
5. "JingShiun" or the "JingShiun brand" means the following separate legal entities using the name "JingShiun" (each a "Member"):
   (1) JingShiun Certified Public Accountants Firm
   (2) [Law Firm English Name]
   (3) [Land Administration Agent Firm English Name]
   (4) [Immigration Consulting Company English Name] (5) JingShiun Limited ("JSL")
6. The website cpafirm.com.tw/jp, together with the social media accounts, LINE official account and newsletters operated under the JingShiun brand (collectively, the "Website"), is managed and maintained by [JSL / JingShiun Certified Public Accountants Firm].
7. By using the Website, you confirm that you have read, understood and agree to this Disclaimer and the JingShiun Privacy Policy. If you do not agree, please stop using the Website immediately.
8. Your rights and obligations with any Member are governed by the written engagement agreement signed with that Member. Matters not covered by that agreement are governed by this Disclaimer.

第二條 各成員獨立執業及責任

1. 各成員均為獨立之法律實體，依各自適用之法令執業，並僅就其本身依書面委任契約所提供之服務負責。
2. 各成員間不因共用「精訊」名稱、本網站、辦公處所、人員或系統，而成立合夥、代理、僱傭或連帶責任關係。任一成員不就其他成員之作為或不作為負責。
3. 會計、審計及稅務簽證業務，由精訊聯合會計師事務所之執業會計師辦理；法律事務，由[律師事務所]之律師辦理；地政業務，由[地政士事務所]之地政士辦理；代辦移民業務及移民基金諮詢、仲介業務，由[精訊移民顧問公司]依入出國及移民法辦理；其他依法須具執業資格之業務，由具相應資格之成員或人員辦理。
4. JSL[不直接向客戶提供專業服務／僅依其營業項目提供服務]。
   Article 2 Independent Practice and Liability of Members
5. Each Member is a separate legal entity, practices under the laws applicable to it, and is responsible only for the services it provides under its own written engagement agreement.
6. Sharing the name "JingShiun", the Website, offices, personnel or systems does not create any partnership, agency, employment or joint liability among the Members. No Member is responsible for the acts or omissions of any other Member.
7. Accounting, audit and tax attestation services are performed by the practicing CPAs of JingShiun Certified Public Accountants Firm. Legal services are performed by the attorneys of [Law Firm]. Land administration services are performed by the land administration agents of [Land Administration Agent Firm]. Immigration agency services and immigration fund consulting and brokerage services are performed by [Immigration Consulting Company] in accordance with the Immigration Act. Any other service that by law requires a professional license is performed by a Member or person holding that license.
8. JSL [does not provide professional services directly to clients / provides services only within its registered business scope].

第三條 一般資訊，不構成專業意見
本網站所有內容，包括文章、法規及函釋整理、試算工具、範例及影音，僅供一般資訊參考，不構成會計、審計、稅務、法律、地政、投資、移民或其他專業意見，亦不構成任何查核、核閱或確信意見，或任何要約、承諾或保證。法令、函釋及各國政策經常變動，網站內容僅反映撰寫當時之資訊，精訊無更新之義務。您依本網站內容所為之任何決定，應自行判斷並自負風險；作成決策前，請洽詢具相應資格之專業人員並簽訂書面委任契約。
Article 3 General Information Only
All content on the Website, including articles, summaries of laws and rulings, calculators, examples and videos, is for general information only. It does not constitute accounting, audit, tax, legal, land administration, investment, immigration or other professional advice, nor any audit, review or assurance opinion, nor any offer, commitment or guarantee. Laws, rulings and government policies change frequently. Content reflects information as of the time it was written, and JingShiun has no obligation to update it. Any decision you make based on the Website is at your own judgment and risk. Before making any decision, please consult a suitably qualified professional and sign a written engagement agreement.

第四條 資訊技術及人工智慧工具

1. 精訊得運用各類資訊技術工具，包括人工智慧及自動化系統，協助本網站內容之蒐集、整理、翻譯、摘要、產製及網站營運。是否進行人工檢視、檢視之程度及方式，由精訊自行決定；精訊無義務標示個別內容是否經該等工具處理。
2. 法規、函釋及判決，以主管機關或法院公告之原文為準。
3. 本網站所提供之自動回覆、問答或聊天功能，其回覆均由系統自動產生，不構成任何成員或其專業人員之意見，亦不代表任何成員已受理您的案件。
4. 請勿於前項功能輸入身分證字號、護照號碼、金融帳戶、病歷或其他敏感資料。您輸入之內容，依精訊隱私權政策處理。
   Article 4 Information Technology and AI Tools
5. JingShiun may use various information technology tools, including artificial intelligence and automated systems, to collect, organize, translate, summarize and generate Website content and to operate the Website. JingShiun decides at its sole discretion whether, to what extent and how content is reviewed by people, and has no obligation to indicate whether any particular content was processed by such tools.
6. For laws, rulings and court decisions, the official texts published by the competent authorities or courts prevail.
7. Responses from any automated reply, Q&A or chat function on the Website are generated by the system. They do not constitute the opinion of any Member or its professionals, and do not mean that any Member has accepted your matter.
8. Please do not enter national ID numbers, passport numbers, financial account details, medical records or other sensitive data into such functions. Anything you enter is handled in accordance with the JingShiun Privacy Policy.

第五條 移民及跨境事務

1. 移民相關服務，由[精訊移民顧問公司]與委託人另行簽訂書面契約辦理，其權利義務以該契約為準。
2. 各國移民、簽證及居留申請之准駁、審理期間及條件，由各該國政府決定。精訊不保證任何申請結果、核准時程或身分之取得；因外國法令或政策變動、審理延宕或駁回所生之損失，非可歸責於精訊者，精訊不負責任。
3. 外國法律意見，由委託人另行委任之當地合格律師或持牌顧問提供，並由其自行負責。精訊之介紹或協調，不構成對其服務之擔保。
4. 投資移民（例如美國EB-5）涉及投資本金損失、專案失敗及審理延宕等風險。投資與否，由您自行判斷並承擔風險。投資款項依各該專案文件直接交付專案方或託管機構，各成員均不代收投資款項。本網站內容不構成任何有價證券或投資之要約、勸誘或推介。
5. 本網站所載案例及經驗分享，僅為個案結果，不代表或保證未來任何案件之結果。
6. 除經書面委任外，本網站內容不涵蓋中華民國以外國家之稅務及其他法令。
7. 各成員依洗錢防制相關法令，得要求確認身分、實質受益人及資金來源，並得不附理由拒絕受理或終止委任。
   Article 5 Immigration and Cross-Border Matters
8. Immigration-related services are provided by [Immigration Consulting Company] under a separate written agreement with the client, which governs the parties' rights and obligations.
9. Approval, processing time and conditions of any immigration, visa or residency application are decided by the government of the relevant country. JingShiun does not guarantee any outcome, processing time or status. JingShiun is not liable for losses arising from changes in foreign laws or policies, processing delays or refusals, unless they are attributable to JingShiun.
10. Foreign legal advice is provided by locally qualified attorneys or licensed consultants engaged separately by the client, who are solely responsible for their own services. An introduction or coordination by JingShiun does not guarantee their services.
11. Investment-based immigration (e.g., the U.S. EB-5 program) involves risks including loss of invested capital, project failure and processing delays. Whether to invest is your own decision and at your own risk. Investment funds are paid directly to the project or escrow agent according to the relevant project documents; no Member collects investment funds. Nothing on the Website is an offer, solicitation or recommendation of any security or investment.
12. Case examples and testimonials are individual results only and do not represent or guarantee the outcome of any future matter.
13. Unless engaged in writing, the Website content does not cover the tax or other laws of jurisdictions outside the Republic of China (Taiwan).
14. Under applicable anti-money laundering laws, each Member may require verification of identity, beneficial owners and source of funds, and may decline or terminate an engagement without giving reasons.

第六條 不成立委任關係
您瀏覽本網站，透過表單、電子郵件、LINE、電話與任一成員聯繫，或參加免費諮詢，均不成立委任關係。在雙方簽署書面委任契約前，任一成員均無義務就任何事項採取行動、提供意見或提醒期限。免費諮詢之內容僅為依您所提供資訊所為之初步說明，不構成正式意見。
Article 6 No Engagement Relationship
Browsing the Website, contacting any Member through forms, email, LINE or telephone, or attending a free consultation does not create an engagement relationship. Until a written engagement agreement is signed, no Member has any obligation to act, give advice or remind you of any deadline. Free consultations are preliminary explanations based solely on the information you provide and do not constitute a formal opinion.

第七條 責任限制

1. 本網站依現況提供。精訊不保證內容完整、正確或即時，亦不保證網站不中斷、無錯誤或無電腦病毒。
2. 除因精訊之故意或重大過失所致者外，精訊對於因使用或無法使用本網站所生之任何損害，不負賠償責任。
3. 除因故意或重大過失所致者外，精訊對間接損害、衍生損害、所失利益、資料滅失或商譽損失，不負賠償責任。
4. 精訊依法仍應負賠償責任者，於法律許可之範圍內，各成員就本網站使用所生之賠償總額，以新臺幣[]元為上限。
5. 本條不排除或限制依中華民國法律不得排除或限制之責任。
   Article 7 Limitation of Liability
6. The Website is provided "as is". JingShiun does not guarantee that the content is complete, accurate or current, or that the Website will be uninterrupted, error-free or free of viruses.
7. Except for damage caused by JingShiun's willful misconduct or gross negligence, JingShiun is not liable for any damage arising from the use of, or inability to use, the Website.
8. Except in cases of willful misconduct or gross negligence, JingShiun is not liable for indirect or consequential damages, loss of profits, loss of data or loss of goodwill.
9. Where JingShiun remains liable by law, the total liability of each Member arising from use of the Website is capped at NT$[ ], to the extent permitted by law.
10. This Article does not exclude or limit any liability that cannot be excluded or limited under the laws of the Republic of China (Taiwan).

第八條 使用者義務及賠償
您不得張貼不實或違法內容、攻擊或干擾網站運作、上傳惡意程式，或冒用他人身分。您違反本聲明致精訊或第三人受有損害者，應負賠償責任，並應使精訊免於因此所生之請求，包括合理之律師費用。
Article 8 User Obligations and Indemnity
You must not post false or unlawful content, attack or interfere with the operation of the Website, upload malicious software, or impersonate any other person. If your breach of this Disclaimer causes damage to JingShiun or any third party, you are liable for that damage and shall hold JingShiun harmless from any resulting claims, including reasonable attorneys' fees.

第九條 第三方連結
本網站連結之外部網站，由第三方經營，適用其各自之條款及隱私權政策。精訊不擔保其內容，提供連結亦不代表推薦或合作。
Article 9 Third-Party Links
External websites linked from the Website are operated by third parties and subject to their own terms and privacy policies. JingShiun does not warrant their content, and a link does not mean endorsement or cooperation.

第十條 智慧財產權

1. 本網站內容之著作權及其他智慧財產權，屬精訊或合法授權人所有。除依著作權法得合理使用者外，非經精訊書面同意，不得重製、改作、散布或公開傳輸。
2. 未經精訊書面同意，不得以網路爬蟲或其他自動化方式擷取本網站內容，或將其用於訓練人工智慧模型。
3. 您透過本網站提供之意見、建議或回饋，視為無償授權精訊於全球範圍內不限期間、不限次數使用、修改及利用。
   Article 10 Intellectual Property
4. Copyright and other intellectual property rights in the Website content belong to JingShiun or its lawful licensors. Except for fair use permitted under the Copyright Act, no content may be reproduced, adapted, distributed or publicly transmitted without JingShiun's prior written consent.
5. Using web crawlers or other automated means to extract Website content, or using it to train AI models, is prohibited without JingShiun's prior written consent.
6. Any comments, suggestions or feedback you submit through the Website are deemed licensed to JingShiun free of charge, worldwide and without limit as to time or number of uses, to use, modify and exploit.

第十一條 網站管理
精訊得隨時修改、暫停或終止本網站或其任何部分，並得刪除使用者提供之內容，無須事先通知。
Article 11 Website Management
JingShiun may modify, suspend or discontinue the Website or any part of it at any time, and may remove content submitted by users, without prior notice.

第十二條 準據法及管轄
本聲明以中華民國法律為準據法。因本聲明所生之爭議，以臺灣臺北地方法院為第一審管轄法院；但法律另有強制規定者，從其規定。本聲明任一條款經認定無效，不影響其他條款之效力。
Article 12 Governing Law and Jurisdiction
This Disclaimer is governed by the laws of the Republic of China (Taiwan). The Taiwan Taipei District Court is the court of first instance for any dispute arising from it, except where mandatory provisions of law provide otherwise. If any provision is held invalid, the remaining provisions remain in effect.

第十三條 語言
本聲明以中文為準，英文譯本僅供參考；兩者有歧異時，以中文版本為準。
Article 13 Language
This Disclaimer is written in Chinese. The English translation is for reference only. In case of any discrepancy, the Chinese version prevails.

第十四條 修訂
精訊得隨時修訂本聲明，修訂後公告於本頁並更新「最後更新日」，自公告時起生效。
Article 14 Amendments
JingShiun may amend this Disclaimer at any time. Amendments take effect when posted on this page with a revised "Last Updated" date.