<h2>模擬表格</h2>

<div role="table" aria-label="tax" aria-describedby="tax_table_desc"> <!-- table -->
  <div id="tax_table_desc">所得稅課稅級距累進稅率</div> <!-- caption -->
  <div role="rowgroup"> <!-- thead -->
    <div role="row"> <!-- tr -->
      <span role="columnheader">所得淨額</span> <!-- th -->
      <span role="columnheader">稅率</span>
      <span role="columnheader">累進差額</span>
    </div>
  </div>
  <div role="rowgroup"> <!-- tbody -->
    <div role="row">
      <span role="cell">NT$ 0 ~ NT$ 540,000</span> <!-- td -->
      <span role="cell">5%</span>
      <span role="cell">NT$ 0</span>
    </div>
    <div role="row">
      <span role="cell">NT$ 540,001 ~ NT$ 1,210,000</span>
      <span role="cell">12%</span>
      <span role="cell">NT$ 37,800</span>
    </div>
    <div role="row">
      <span role="cell">NT$ 1,210,001 ~ NT$ 2,420,000</span>
      <span role="cell">20%</span>
      <span role="cell">NT$ 134,600</span>
    </div>
    <div role="row">
      <span role="cell">NT$ 2,420,001 ~ NT$ 4,530,000</span>
      <span role="cell">30%</span>
      <span role="cell">NT$ 376,600</span>
    </div>
    <div role="row">
      <span role="cell">NT$ 4,530,001 以上</span>
      <span role="cell">40%</span>
      <span role="cell">NT$ 829,600</span>
    </div>
  </div>
</div>

<hr>

<h2>模擬複雜表格</h2>
<div role="table">
  <div role="rowgroup">
    <div role="row">
      <div role="columnheader" aria-colspan="2">項目</div>
      <div role="columnheader">修法前</div>
      <div role="columnheader">修法後</div>
    </div>
  </div>
  
  <div role="rowgroup">
    <div role="row">
      <div role="rowheader" aria-rowspan="2">標準扣除額</div>
      <div role="columnheader">單身者</div>
      <div role="cell" aria-colindex="3">9 萬元</div>
      <div role="cell" aria-colindex="4">12 萬元</div>
    </div>
    <div role="row">
      <div aria-rowspan="2"></div>
      <div role="columnheader">與配偶合併申報</div>
      <div role="cell" aria-colindex="3">18 萬元</div>
      <div role="cell" aria-colindex="4">24 萬元</div>
    </div>
  </div>

  <div role="rowgroup">
    <div role="row">
      <div role="rowheader" aria-colspan="2">薪資所得特別扣除額</div>
      <div role="cell" aria-colindex="3">12.8 萬元</div>
      <div role="cell" aria-colindex="4">20 萬元</div>
    </div>
    <div role="row">
      <div role="rowheader" aria-colspan="2">身心障礙特別扣除額</div>
      <div role="cell" aria-colindex="3">12.8 萬元</div>
      <div role="cell" aria-colindex="4">20 萬元</div>
    </div>
    <div role="row">
      <div role="rowheader" aria-colspan="2">幼兒學前特別扣除額</div>
      <div role="cell" aria-colindex="3">2.5 萬元</div>
      <div role="cell" aria-colindex="4">12 萬元</div>
    </div>
    <div role="row">
      <div role="rowheader" aria-colspan="2">綜合所得淨額超過 1 千萬元部分稅率</div>
      <div role="cell" aria-colindex="3">45%</div>
      <div role="cell" aria-colindex="4">刪除</div>
    </div>
  </div>
</div>