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114年公務人員特種考試關務人員、身心障礙人員考試及
114年國軍上校以上軍官轉 任公務人員考試試題
考試別
：
關務人員考試
等 別
：
三等考試
類 科
：
財稅行政、關稅法務（選試日文）
科 目
：
外國文（日文兼試基礎英文）
考試時間
：
2小時 座號：
※注意：禁止使用電子計算器。
代號
：
10250
10450
頁次
：
4
－
1
甲、申論題部分：（70 分）
不必抄題，作答時請將試題題號及答案依照順序寫在申論試卷上，於本試題上作答者，不予計分。
請以藍、黑色鋼筆或原子筆在申論試卷上作答。
本科目得以本國文字或日文作答。
一、日譯中（每小題 15 分，共 30 分）
国の税金の使い道としてまず思いつくのは「社会保障」だろう。「社
会保障」は「社会保険」、「社会福祉」、「公的扶助」、「保健医療・公
衆衛生」からなり、国民の生活を支えるものである。また、軍によ
り国を「防衛」すること、教育および科学の振興、道路などの整備
といった「公共事業」にも国民から集めた税金が多く使われている。
税関の主な使命として、1.国の安全・国民の安心の実現、2.適正かつ
公平な関税等の徴収、そして、3.貿易の円滑化があげられる。1は、
たとえば銃、麻薬、偽物等の密輸を阻止することが含まれる。2の
適正かつ公平な関税等の徴収が国税収入における重要な額を保障
することにつながる。そして、国際物流におけるセキュリティを確
保しながら、企業と協力したり IT 化を推進したりして、通関手続き
を効率化するのは 3に当たる。
二、中譯日（每小題 20 分，共 40 分）
即將面臨大學入學考試的林同學，由於喜歡數學精於數字，及希望將
來從事確保收入穩定的工作，因此有人建議他就讀商管科系，學習一
些會計、財稅相關的知識，由於是金錢往來的專業，法律的知識也是
必要的，將來可以報考關務相關的公職。
日本對於希望赴日觀光、進行商務或探親等短期停留目的之臺灣居民
實施免簽證措施，凡持有有效之臺灣護照（其上登載有身分證字號）
者得以在日本境內停留 90 日以內，但若因長期工作等目的赴日者，仍
須另行申辦相關簽證。
代號：
10250
10450
頁次：
4
－
2
乙、測驗題部分：（30 分） 代號：5102
本試題為單一選擇題，請選出一個正確或最適當答案。
共15題，每題2分，須用2B鉛筆在試卡上依題號清楚劃記，於本試題或申論試卷上作答者，不予計分。
1 Sarah’s parents chose to visit her grandmother this weekend, and she adjusted her schedule to go
with them together.
absolutely accordingly accidentally astonishingly
2 Calls to tax the rich are growing globally and will be even more as this massive generational
wealth transfer takes place.
noticeable legislative anonymous erroneous
3 In most countries, any individual or corporation that makes a charitable receives a direct tax
break against their income for the contributed amount.
procession donation hierarchy threshold
4 Despite heavy criticism for the proposed tax cuts, the politician , saying there would be benefits
in the long run.
tangled hastened fabricated persisted
5 The scientists are on the of discovering a cure – they’re about to make an important discovery.
verge usher behalf graze
請依下文回答第 6題至第 10 題
The three main components of personal finance are income, spending and savings. Income is the starting
point of personal finance. It is the entire amount of cash inflow that one receives and can 6 to expenses,
savings, investments, and protection. Income includes salaries, wages, dividends, and other sources of cash
inflow. Spending is an outflow of cash and typically 7 the bulk of income goes. Spending is whatever
an individual uses their income to buy, which includes rent, mortgage, groceries, hobbies, eating out, home
furnishings, home repairs, travel, and entertainment. 8 manage spending is a critical aspect of personal
finance. Individuals must ensure their spending is less than their income; otherwise, they won’t have enough
money to cover their expenses 9 will fall into debt. Debt can be devastating financially, particularly with
the high interest rates credit cards charge. Savings are the income left over after spending. Everyone should
aim to have savings to cover large expenses or emergencies. However, this means not using all one’s income,
which can be difficult. 10 the difficulty, everyone should strive to have at least a portion of savings to
meet any fluctuations in income and spending—somewhere between three and twelve months of expenses.
6distribute assimilate scramble withhold
7which where what when
8Having been able to Having been to Being able to Being had to
9may that as or
10 Notwithstanding Throughout Henceforth Underneath
代號：
10250
10450
頁次：
4
－
3
請依下文回答第 11 題至第 15 題
As the world’s largest island, Greenland lies near Canada and is a self-governing territory dominated by
the Danish government. Greenland with its remote location has attracted international interest because of its
strategic position and natural resources. The island has a small population with a mix of Eskimo and
Scandinavian heritage and most of them reside on the southwest coast. Over the past decades, there is a growing
movement toward greater autonomy and self-determination, even though Danish is taught in schools and many
Greenlanders belong to the Lutheran Church. Apparently, modernization results in urban migration and
growing infrastructure, including schools, hospitals, and industries.
In the past, Greenland has experienced several waves of inhabitants. It started with Eskimo hunters around
2000 B.C. which was followed by Icelandic settlers in 982 A.D. These settlers established farming
communities, but both climate change and Eskimo migrations caused them to become extinct by the 1400s. In
the 1200s, Greenland’s residents swore loyalty to the Norwegian king, and then this region became a Danish
colony after Norway’s final union with Denmark. During the World War II, when Denmark was occupied by
Germany, the U.S. was permitted to build air bases in Greenland in order to protect North Atlantic trade routes.
After the war, Denmark continued to maintain the U.S. military presence, further emphasizing Greenland’s
important role.
Overall, the economy in Greenland is influenced by fishing, particularly cod, in addition to sheep farming
and mineral extraction. The region has drawn international interest in its abundant resources, such as rare earth
minerals and potential oil reserves. On account of climate change, the melting Arctic ice increases Greenland’s
economic potential by opening new shipping routes and making previously distant resources more accessible.
However, the harsh Arctic conditions still impact daily life, because most of the land is covered by a thick ice
cap; therefore, only coastal areas are habitable for human beings. Wildlife, such as polar bears and reindeer,
may thrive in the region’s extreme environment before global warming gets worse.
Recently, Greenland has been caught in a clash of superpowers. In 2019, the U.S. President Donald Trump
proposed purchasing Greenland, which highlighted its military significance and potential resources. Such a
proposal underlined ongoing competition among global powers for more influence in the Arctic, while the
Danish government firmly rejected the offer. In 2025, Trump took action again by proposing economic and
political measures to strengthen American ties with Greenland. Trump’s ambitious action has caused
diplomatic tensions, as Denmark reaffirmed Greenland’s sovereignty and simultaneously Greenlandic leaders
continue to seek more autonomy. At the same time, other global players such as Russia and China are
increasing their presence in the Arctic, further complicating the geopolitical landscape in Greenland.
代號：
10250
10450
頁次：
4
－
4
11 Which of the following statements best summarizes the main idea of this passage?
Greenland is incredibly valuable because of its rich natural resources.
Greenland’s history, economy, and location make it globally important.
The U.S. is working to take control of Greenland for expansion.
The U.S. is planning to deal with the challenges Greenland is facing.
12 According to the article, which of the following is not included in Greenland’s economic activities?
Growing crops on a large scale.
Sheep and livestock farming.
Mining of various minerals.
Fishing with a focus on cod.
13 According to the passage, which historical event influenced Greenland’s strategic position?
Icelandic people first established settlements in Greenland in 982 A.D.
Greenland pledged allegiance to the Norwegian king in the 1200s.
The U.S. was granted permission to build air bases in Greenland during World War II.
Greenland lost settlements in the 1400s due to climate cooling and Eskimo migrations.
14 According to the passage, which factor contributes to Greenland’s future economic development?
Greenland’s economy is stable due to Danish support.
Greenland’s melting Arctic ice is creating new routes.
Greenland’s people are mainly Eskimos and Scandinavians.
Greenland’s population is concentrated on the southwest coast.
15 According to the passage, what was the reason U.S. President Trump proposed purchasing Greenland in
2019?
To support Greenland in becoming more independent.
To preserve Greenland’s environment and wildlife.
Because Greenland has been dominated by the Danish government.
Because Greenland has the strategic location and valuable resources.
類科名稱：
114年公務人員特種考試關務人員、身心障礙人員考試及114年國軍上校以上軍官轉任公務
人員考試
科目名稱：外國文(日文兼試基礎英文)（試題代號：5102)
測驗式試題標準答案
考試名稱：
財稅行政(選試日文)、關稅法務(選試日文)
單選題數：15題 單選每題配分：2.00分
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ABDAABCDA
B C B DA
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