Directive No 286403 issued by the Department of Health in the Executive Yuan on July 18, 1980, requires a pharmacist who opens a pharmacy to engage in the preparation of prescription drugs and sales of over-the-counter medicine, to submit a druggist registration application and to apply for a business license. The purpose of this Directive is to regulate the services of the druggist and to improve the pharmaceutics. This requirement has no adverse effect on the right of work of a pharmacist and is consistent with Article 15 of the Constitution.

　　　 To regulate the services of the druggist and to improve the pharmaceutics, Article 23, Paragraph 1, of the Drugs and Pharmacists Management Act provides that an applicant for the position of druggist should submit an application of approval to the competent authority and register his/her name and pay for the license fee after obtaining approval from the competent authority. The applicant should not open a pharmacy to engage in the preparation of prescription drugs and sales of over-the-counter medicine without obtaining the druggist license. In addition, Article 7 of the Business Tax Act provides that no one should operate a business without obtaining a business license from the competent authority. Therefore, anyone who opens a pharmacy to engage in the preparation of prescription drugs and sales of over-the-counter medicine must submit a druggist registration application and apply for a business license in compliance with the legislative intent of the law.

　　　 Furthermore, Article 15 of the Pharmacist Act states: "Services provided by pharmacists are: (1) sales or administration of pharmaceutical products, (2) prescription and preparation of pharmaceutical products, (3) appraisal of pharmaceutical products, (4) supervision of the manufacturing of pharmaceutical products, (5) supervision of the storage, supply, and packaging of pharmaceutical products, (6) supervision of the manufacturing of cosmetics containing medicine, and (7) to be performed by pharmacists under the law." If the pharmacist is only engaged in the preparation of prescription drugs within the scope of his specialty, the pharmacist is required by the Pharmacist Act to submit a pharmacist registration application. However, if the pharmacist is also engaged in the sales of over-the-counter medicine, the pharmacist is considered to be operating a pharmaceutical business under the law. While engaging in the sales of over-the-counter medicine is also within the scope of his specialty, the pharmacist is nevertheless required by the applicable provisions of the Drugs and Pharmacists Management Act and the Business Tax Act to submit a druggist registration application and to apply for a business license in compliance with the purpose of regulating the services of the druggist.

　　　 In sum, it is evident that Directive No 286403 issued by the Department of Health in the Executive Yuan on July 18, 1980, requiring a pharmacist who opens a pharmacy to engage in the preparation of prescription drugs and sales of over-the-counter medicine to submit a druggist registration application and to apply for a business license, is to regulate the services of the druggist and to improve the pharmaceutics. The requirement that the pharmacist who is engaged in the sales of over-the-counter medicine must submit an application of approval to the competent authority and register his/her name and pay for the license fee after obtaining the approval from the competent authority, has no adverse effect on the right of work of a pharmacist and is consistent with Article 15 of the Constitution.