https://zh.ketajaman.com/post/according-to-the-income-tax-law-any-of-the-following-relatives-or-family-members-supported-by-the-taxpayer-shall-not-be-deducted-from-their-total-comprehensive-income
依所得稅法規定納稅義務人扶養之下列親屬或家屬何者不得自其綜合所得總額減除免稅額