| d. | Current tax assets and liabilities |
| December 31 | ||||||||||||
| 2016 | 2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Current tax assets | ||||||||||||
| Tax refund receivable | $ | 260,559 | $ | 28,458 | $ | 960 | ||||||
| Prepaid income tax | 211,193 | 232,084 | 7,830 | |||||||||
| $ | 471,752 | $ | 260,542 | $ | 8,790 | |||||||
| Current tax liabilities | ||||||||||||
| Income tax payable | $ | 6,846,350 | $ | 7,619,328 | $ | 257,062 | ||||||