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https://xdrink.org/2015/10/06/%e5%9c%8b%e6%b0%91%e5%b9%b4%e9%87%91%e4%bf%9d%e9%9a%aa%e6%ac%a0%e8%b2%bb%e5%82%ac%e6%94%b6%e5%8f%8a%e8%bd%89%e9%8a%b7%e5%91%86%e5%b8%b3%e8%99%95%e7%90%86%e8%a6%81%e9%bb%9e/
國民年金保險欠費催收及轉銷呆帳處理要點