[{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A101","Subcategories_Name":"農藝及園藝業","Business_Item":"A101011","Business_Item_Desc":"種苗業","Business_Item_Content":"依植物品種及種苗法規定，從事繁殖、輸出入、銷售種苗之事業者。","Dgbas":"0119\t其他農作物栽培業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A101","Subcategories_Name":"農藝及園藝業","Business_Item":"A101020","Business_Item_Desc":"農作物栽培業","Business_Item_Content":"從事稻米、蔬菜、果樹、甘蔗及雜糧等作物栽培之行業。包括稻作栽培業、雜糧栽培業、蔬菜栽培業、果樹栽培業、甘蔗栽培業。","Dgbas":"0111\t稻作栽培業\n0112\t雜糧栽培業\n0113\t特用作物栽培業\n0114\t蔬菜栽培業\n0115\t果樹栽培業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A101","Subcategories_Name":"農藝及園藝業","Business_Item":"A101030","Business_Item_Desc":"特用作物栽培業","Business_Item_Content":"從事纖維料、油料、糖料、嗜好料、香料、藥料及工業原料等特用作物栽培之行業。如棕櫚栽培、苧麻栽培、亞麻栽培、大甲藺栽培、芏苡（三角藺）栽培、向日葵栽培、油菜籽栽培、葛鬱金（粉薯）栽培、甜菜栽培、茶葉栽培、菸草栽培、胡椒栽培、花椒栽培、香茅草栽培、芥末籽栽培、杭菊栽培、除蟲菊栽培、枸杞栽培、黃蓍栽培、麥門冬栽培、桑樹栽培、 棉花栽培、瓊麻栽培、黃麻栽培、洋麻（鐘麻）栽培、芝麻栽培、蓖麻籽栽培、樹薯栽培、甜菊栽培、咖啡栽培、可可豆栽培、蛇麻栽培、茴香栽培、仙草栽培、洛神葵栽培、薄荷栽培、魚藤栽培、當歸栽培、山藥栽培、柴胡栽培、牧草栽培、綠肥作物栽培。","Dgbas":"0113\t特用作物栽培業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A101","Subcategories_Name":"農藝及園藝業","Business_Item":"A101040","Business_Item_Desc":"食用菌菇類栽培業","Business_Item_Content":"從事食用菌菇類栽培及其菌種培育之行業。木耳栽培、香菇栽培、草菇栽培、 靈芝栽培、洋菇栽培、金針菇栽培、食用菌菇類菌種培育。","Dgbas":"0116\t食用菇蕈栽培業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A101","Subcategories_Name":"農藝及園藝業","Business_Item":"A101050","Business_Item_Desc":"花卉栽培業","Business_Item_Content":"從事花卉栽培之行業。如盆花植物栽培、觀葉植物栽培、 切花植物栽培。","Dgbas":"0117\t花卉栽培業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102020","Business_Item_Desc":"農產品整理業","Business_Item_Content":"從事農產品收割後未銷售或加工前整理或初步處理之行業。如農產品清洗、農產品分級包裝等。","Dgbas":"0130\t農事及畜牧服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102030","Business_Item_Desc":"蠶絲業","Business_Item_Content":"經營絲繭、平面繭之行業。","Dgbas":"0129\t其他畜牧業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102041","Business_Item_Desc":"休閒農業","Business_Item_Content":"從事利用田園景觀、自然生態及環境資源，結合農林漁牧生產、農業經營活動、農村文化及農家生活，提供國民休閒，增進國民對農業及農村之體驗為目的之農業經營之行業。","Dgbas":"0130\t農事及畜牧服務業\n5590\t其他住宿業\n9329\t其他娛樂及休閒服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102050","Business_Item_Desc":"作物栽培服務業","Business_Item_Content":"從事作物之種植、栽培、保護、採收等服務，包括農地耕整、作物栽培、作物保護、土壤處理及施肥、作物採收等機器或人力操作之行業。","Dgbas":"0130\t農事及畜牧服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102060","Business_Item_Desc":"糧商業","Business_Item_Content":"經營糧食買賣、經紀、倉儲、加工、輸出及輸入之行業。","Dgbas":"4531\t穀類及豆類批發業\n4729\t其他食品、飲料及菸草製品零售業\n4510\t商品批發經紀業\n5301\t普通倉儲業\n0861\t碾榖業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102070","Business_Item_Desc":"菸草整理業","Business_Item_Content":"從事含菸鹼之菸葉、菸株、菸苗、菸種子、菸骨、菸砂等初步整理，且整理後尚未達可供吸用、嚼用、含用、聞用或以其他方式使用之行業。","Dgbas":"0130\t農事及畜牧服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A102","Subcategories_Name":"農事服務業","Business_Item":"A102080","Business_Item_Desc":"園藝服務業","Business_Item_Content":"從事花草、樹木之種植、施肥、修整、維護，與觀賞樹木、花草供應等服務之行業。行道樹之移植、修剪、維護亦歸入本類。","Dgbas":"8130\t綠化服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A1","Classes_Name":"農業","Subcategory":"A199","Subcategories_Name":"其他農業","Business_Item":"A199990","Business_Item_Desc":"其他農業","Business_Item_Content":"從事 A101 至 A102 小類以外之其他農業之行業。","Dgbas":"0119\t其他農作物栽培業\n0130\t農事及畜牧服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A201","Subcategories_Name":"林業","Business_Item":"A201010","Business_Item_Desc":"造林業","Business_Item_Content":"從事一般林木之採種、移植、種植、保護及管理之行業。如林木採種、林木栽植、育林、森林保護、森林防火、林相改良、林木病蟲害防治等。","Dgbas":"0210\t造林業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A201","Subcategories_Name":"林業","Business_Item":"A201030","Business_Item_Desc":"特殊林木經營業","Business_Item_Content":"從事特殊用途林木種植並收取其產品之行業。從事防風林之種植亦歸入本類。","Dgbas":"0210\t造林業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A201","Subcategories_Name":"林業","Business_Item":"A201040","Business_Item_Desc":"森林遊樂區經營業","Business_Item_Content":"在森林區域內，經中央主管機關核定而設置，為提供遊客休閒及育樂活動之行業。","Dgbas":"9321\t遊樂園及主題樂園\n9329\t其他娛樂及休閒服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A202","Subcategories_Name":"伐木及林產經營業","Business_Item":"A202010","Business_Item_Desc":"野生物採取業","Business_Item_Content":"從事林區野生物採捕之行業。","Dgbas":"0222\t野生物採捕業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A202","Subcategories_Name":"伐木及林產經營業","Business_Item":"A202020","Business_Item_Desc":"薪炭業","Business_Item_Content":"利用林產枝梢製造薪材或燒製木炭之行業，如燒炭、薪材採取。","Dgbas":"0221\t伐木業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A202","Subcategories_Name":"伐木及林產經營業","Business_Item":"A202040","Business_Item_Desc":"伐木業","Business_Item_Content":"從事木材之砍伐、剝皮、切斷等初步處理，生產幹木、圓段、粗劈材等，以及利用索道、溜槽、溪流等集運材木之行業，如包工伐木、薪材砍伐、竹林砍伐、木材溜集、伐木及粗解、山地木材集運。","Dgbas":"0221\t伐木業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A2","Classes_Name":"林業及伐木業","Subcategory":"A299","Subcategories_Name":"其他林業","Business_Item":"A299990","Business_Item_Desc":"其他林業","Business_Item_Content":"從事 A201 至 A202 小類以外之其他林業之行業。","Dgbas":"02\t林業及伐木業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A301","Subcategories_Name":"漁撈及水產養殖業","Business_Item":"A301010","Business_Item_Desc":"遠洋漁撈業","Business_Item_Content":"使用動力漁船在我國二百浬經濟海域以外，從事漁撈之行業。","Dgbas":"0311\t海洋漁業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A301","Subcategories_Name":"漁撈及水產養殖業","Business_Item":"A301020","Business_Item_Desc":"近海沿岸及內陸漁撈業","Business_Item_Content":"使用動力漁船在我國經濟海域（十二至二百浬）或領海（十二浬）內或湖泊、河川、水庫等內陸水域從事漁撈之行業。包括近海漁業、沿岸漁業、內陸漁撈業。","Dgbas":"0311\t海洋漁業\n0312\t內陸漁撈業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A301","Subcategories_Name":"漁撈及水產養殖業","Business_Item":"A301030","Business_Item_Desc":"水產養殖業","Business_Item_Content":"從事水產生物繁殖或飼養，而出售成體或幼體之行業。包括海面養殖業、內陸養殖業、其他水產養殖業。","Dgbas":"0321\t海面養殖業\n0322\t內陸養殖業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A301","Subcategories_Name":"漁撈及水產養殖業","Business_Item":"A301040","Business_Item_Desc":"娛樂漁業","Business_Item_Content":"依娛樂漁業管理辦法規定，指提供漁船，供以娛樂為目的者，在水上採捕水產動植物或觀光之行業。","Dgbas":"5010\t海洋水運業\n5020\t內河及湖泊水運業\n9039\t其他藝術表演輔助服務業\n9329\t其他娛樂及休閒服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A302","Subcategories_Name":"漁事服務業","Business_Item":"A302010","Business_Item_Desc":"對外漁業合作業","Business_Item_Content":"以提供漁業技術，在外國專屬漁業區、經濟海域或中華民國境內合作經營漁業之行業。","Dgbas":"03\t漁業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A302","Subcategories_Name":"漁事服務業","Business_Item":"A302020","Business_Item_Desc":"漁業服務業","Business_Item_Content":"提供漁業生產服務之行業，如漁業補給業。","Dgbas":"03\t漁業 \n44-45\t批發業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A3","Classes_Name":"漁業","Subcategory":"A399","Subcategories_Name":"其他漁業","Business_Item":"A399990","Business_Item_Desc":"其他漁業","Business_Item_Content":"從事 A301 至 A302 小類以外之其他漁業之行業。","Dgbas":"03\t漁業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401010","Business_Item_Desc":"畜牧場經營業","Business_Item_Content":"經營種畜畜牧場、種禽畜牧場、生產畜牧場等之行業。","Dgbas":"0129\t其他畜牧業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401020","Business_Item_Desc":"家畜禽飼育業","Business_Item_Content":"從事家畜及家禽飼育、繁殖之行業。包括牛飼育業、豬飼育業、雞飼育業、鴨飼育業等。","Dgbas":"0121\t牛飼育業\n0122\t豬飼育業\n0123\t雞飼育業\n0124\t鴨飼育業\n0129\t其他畜牧業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401031","Business_Item_Desc":"特定寵物服務業","Business_Item_Content":"依動物保護法之規定，經營特定寵物之繁殖、買賣、寄養之行業。","Dgbas":"0129\t其他畜牧業\n0133\t畜牧服務業\n4533\t活動物批發業\n4852\t其他全新商品零售業\n9690\t其他個人服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401040","Business_Item_Desc":"畜牧服務業","Business_Item_Content":"從事畜牧技術服務之行業。如家禽孵育、家畜禽配種、 家畜剪毛、蛋類選洗包裝。","Dgbas":"0133\t畜牧服務業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401051","Business_Item_Desc":"野生動物飼養業","Business_Item_Content":"依野生動物保育法規定，從事主管機關公告之野生動物之飼養、繁殖、買賣、加工、進出口之行業。","Dgbas":"0129\t其他畜牧業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401060","Business_Item_Desc":"其他動物服務業","Business_Item_Content":"經營非依動物保護法規定公告之寵物，及非列為野生動物保育法主管機關公告之野生動物之飼養、繁殖、寄養之行業。","Dgbas":"0129\t其他畜牧業"},{"Category":"A","Category_Name":"農、林、漁、牧業","Classes":"A4","Classes_Name":"牧業","Subcategory":"A401","Subcategories_Name":"畜牧及畜牧服務業","Business_Item":"A401990","Business_Item_Desc":"其他畜牧業","Business_Item_Content":"從事A401細類以外畜牧之行業。從事蠶、蜂飼育之行業亦歸入本類。","Dgbas":"0129\t其他畜牧業"},{"Category":"B","Category_Name":"礦業及土石採取業","Classes":"B1","Classes_Name":"能源礦業","Subcategory":"B101","Subcategories_Name":"煤礦業","Business_Item":"B101010","Business_Item_Desc":"煤礦業","Business_Item_Content":"從事煤炭之探勘、採取、初步處理及準備作業等之行業，如煤塊碎解、洗煤、煤品分級、褐煤採取、煙煤採取、無煙煤採取等。","Dgbas":"0700\t其他礦業及土石採取業"},{"Category":"B","Category_Name":"礦業及土石採取業","Classes":"B1","Classes_Name":"能源礦業","Subcategory":"B102","Subcategories_Name":"石油及天然氣礦業","Business_Item":"B102010","Business_Item_Desc":"石油及天然氣礦業","Business_Item_Content":"從事石油及天然氣之勘測、採取、初步處理及有關準備作業等行業，如油氣井設備安裝、石油及天然氣探勘、石油及天然氣開發生產、油頁岩、瀝青砂開採及取油等。","Dgbas":"0500\t石油及天然氣礦業"},{"Category":"B","Category_Name":"礦業及土石採取業","Classes":"B2","Classes_Name":"其他礦業","Subcategory":"B201","Subcategories_Name":"金屬礦業","Business_Item":"B201010","Business_Item_Desc":"金屬礦業","Business_Item_Content":"從事金屬礦之探勘、採取、初步處理及有關準備作業等行業。但非以取鐵為主要目的之含鐵礦物採取，應依其主要煉取物歸類；採取硫化鐵用於製硫，應歸入非金屬礦業細類。","Dgbas":"0700\t其他礦業及土石採取業"},{"Category":"B","Category_Name":"礦業及土石採取業","Classes":"B2","Classes_Name":"其他礦業","Subcategory":"B202","Subcategories_Name":"非金屬礦業","Business_Item":"B202010","Business_Item_Desc":"非金屬礦業","Business_Item_Content":"從事鹽業、土礦業、石礦業及其他非金屬礦物之探勘、採取、初步處理及有關準備作業等之行業。","Dgbas":"0700\t其他礦業及土石採取業\n0600\t砂、石及黏土採取業"},{"Category":"B","Category_Name":"礦業及土石採取業","Classes":"B6","Classes_Name":"土石採取業","Subcategory":"B601","Subcategories_Name":"土石採取業","Business_Item":"B601010","Business_Item_Desc":"土石採取業","Business_Item_Content":"從事土、砂、礫、石之探勘、採取、初步處理及有關準備作業等之行業。包括陸上採土業、陸上採石業、河川砂礫採取業、濱海及海域砂礫採取業、其他土石採取業。","Dgbas":"0600\t砂、石及黏土採取業\n0700\t其他礦業及土石採取業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C101","Subcategories_Name":"屠宰業","Business_Item":"C101010","Business_Item_Desc":"屠宰業","Business_Item_Content":"依畜牧法規定，設置屠宰場，經營屠宰業務之行業。如家禽屠宰、家畜屠宰、屠體評級等。毋須辦理工廠設立登記。","Dgbas":"0811\t屠宰業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C102","Subcategories_Name":"乳品製造業","Business_Item":"C102010","Business_Item_Desc":"乳品製造業","Business_Item_Content":"從事乳製品製造之行業。從事批發或零售乳之殺菌、均質、調味、裝瓶等業務者亦歸入本細類。","Dgbas":"0850\t乳品製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C103","Subcategories_Name":"罐頭、冷凍、脫水及醃漬食品製造業","Business_Item":"C103050","Business_Item_Desc":"罐頭、冷凍、脫水及醃漬食品製造業","Business_Item_Content":"從事禽畜、水產、果蔬、菜餚等裝罐、冷凍、脫水及醃漬之行業。包括罐頭食品製造業、冷凍食品製造業、脫水食品製造業、醃漬食品製造業等。","Dgbas":"0813\t肉品製造業\n0822\t水產品製造業\n0832\t蔬果製品製造業\n0897\t調理食品製造業\n0812\t冷凍冷藏肉類製造業\n0821\t冷凍冷藏水產製造業\n0831\t冷凍冷藏蔬果製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C104","Subcategories_Name":"糖果及烘焙食品製造業","Business_Item":"C104010","Business_Item_Desc":"糖果製造業","Business_Item_Content":"從事以蔗糖、果糖、麥芽糖、穀類、乾果、香料、食用色素為原料，製造各種中西式糖果之行業。","Dgbas":"0894\t糖果製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C104","Subcategories_Name":"糖果及烘焙食品製造業","Business_Item":"C104020","Business_Item_Desc":"烘焙炊蒸食品製造業","Business_Item_Content":"從事烘焙炊蒸食品製造之行業。如麵包、西點、蛋糕、餅乾、中式茶食、年糕、發糕、蘿蔔糕、麻糬、米?、米香等製造。","Dgbas":"0891\t烘焙炊蒸食品製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C105","Subcategories_Name":"製油業","Business_Item":"C105010","Business_Item_Desc":"食用油脂製造業","Business_Item_Content":"從事食用動、植物油脂之壓榨、萃取及精煉之行業。人造奶油、配製烹飪用油、涼拌用油之製造亦歸入本類。","Dgbas":"0840\t食用油脂製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C106","Subcategories_Name":"製粉業","Business_Item":"C106010","Business_Item_Desc":"製粉業","Business_Item_Content":"從事以稻、麥、豆、薯等製造麵粉、澱粉、粗粒粉、籤、片及速食穀類製品等之行業。代客處理豆類、咖啡、根類之脫粒或剝皮之行業亦歸入本類。","Dgbas":"0862\t磨粉製品製造業\n0863\t澱粉及其製品製造業\n0899\t未分類其他食品製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C108","Subcategories_Name":"製糖業","Business_Item":"C108010","Business_Item_Desc":"糖類製造業","Business_Item_Content":"從事以甘蔗、甜菜、澱粉、原料糖或其他原料製造砂糖或其他糖類之行業。","Dgbas":"0893\t製糖業\n0863\t澱粉及其製品製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C109","Subcategories_Name":"調味品製造業","Business_Item":"C109010","Business_Item_Desc":"調味品製造業","Business_Item_Content":"從事味精、食用鹽、醬油、調味醬、食用醋及其他調味品製造之行業。包括味精製造業、食用鹽製造業、醬油製造業、調味醬製造業、食用醋製造業及其他調味品製造業。","Dgbas":"0896\t調味品製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C110","Subcategories_Name":"飲料製造業","Business_Item":"C110010","Business_Item_Desc":"飲料製造業","Business_Item_Content":"從事含酒精性成分0.5%以下之飲料製造之行業，如果汁、蒸餾水、礦泉水、果蔬汁、蔬菜汁、醋飲料、碳酸飲料、麥芽飲料、咖啡飲料、運動飲料、茶類飲料、包裝飲用水、機能性飲料等製造之行業。","Dgbas":"0920\t非酒精飲料製造業"},{"Category":"C","Category_Name":"製造業","Classes":"C1","Classes_Name":"食品、飲料及菸類製造業","Subcategory":"C111","Subcategories_Name":"製茶業","Business_Item":"C111010","Business_Item_Desc":"製茶業","Business_Item_Content":"從事茶葉製造之行業，包括分級、殺菁、發酵、揉捻、烘焙、加料、壓製等作業。","Dgbas":"0895\t製茶業"}]