https://fightforfair.tax/2021/07/01/%e3%80%90%e6%8a%95%e6%9b%b8%e3%80%91%e6%94%bf%e5%ba%9c%e6%87%89%e9%81%b5%e5%ae%88%e7%a6%81%e5%8f%8d%e8%a8%80%ef%bc%88estoppel%ef%bc%89%e5%9f%ba%e6%9c%ac%e8%a6%8f%e7%af%84/
【投書】政府應遵守禁反言(estoppel)基本規範