就市場影響而言，短期將以情緒震盪為主。預期市場將迅速消化司法判決與 15% 關稅消息，僅出現短暫波動，類股間進行小幅輪動調整。中長期而言，隨關稅「協議化」進程推進，不確定性逐步消散，確定性溢價有望回升。當市場確認 15% 為政策「天花板」，主軸回歸協議談判與經濟基本面，風險性資產表現可望轉強。值得注意的是，台灣電子與半導體產業因適用 232 條款國安豁免，實質稅率維持 0%，2 月 20 日違憲判決後亦不受影響，為本波政策變動中受衝擊最小、基本面最穩定的族群。
</section><section style="-webkit-tap-highlight-color: rgba(26, 26, 26, 0.3); -webkit-text-size-adjust: auto; box-sizing: inherit; margin: 30px 0px 0px; padding: 0px; border: 0px; font-stretch: inherit; font-size: 20px; line-height: 1.7; font-family: Lato, "Noto Sans TC", "Pingfang TC", "Microsoft Jhenghei", Arial, VideoJS, sans-serif; font-size-adjust: inherit; font-kerning: inherit; font-variant-alternates: inherit; font-variant-ligatures: inherit; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-position: inherit; font-feature-settings: inherit; font-optical-sizing: inherit; font-variation-settings: inherit; vertical-align: initial; letter-spacing: 0.5px; color: rgb(0, 0, 0); text-align: justify; overflow-wrap: break-word;"></section><section style="-webkit-tap-highlight-color: rgba(26, 26, 26, 0.3); -webkit-text-size-adjust: auto; box-sizing: inherit; margin: 30px 0px 0px; padding: 0px; border: 0px; font-stretch: inherit; font-size: 20px; line-height: 1.7; font-family: Lato, "Noto Sans TC", "Pingfang TC", "Microsoft Jhenghei", Arial, VideoJS, sans-serif; font-size-adjust: inherit; font-kerning: inherit; font-variant-alternates: inherit; font-variant-ligatures: inherit; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-position: inherit; font-feature-settings: inherit; font-optical-sizing: inherit; font-variation-settings: inherit; vertical-align: initial; letter-spacing: 0.5px; color: rgb(0, 0, 0); text-align: justify; overflow-wrap: break-word;">在 AI 產業鏈景氣延續、政策不確定性下降與資金動能回溫的帶動下，預估台股新春開盤後可望挑戰 34,000 點整數關卡，再創歷史新高。
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