To name an example, the "life category" (which only exists for elementary grades one and two) overlaps heavily with the "comprehensive activities category" for those same two grades. But the textbook compilers have to work according to the guidelines if they want to get their textbooks past a gauntlet of textbook review committees, each with responsibility for a different academic subject.
譬如國小一、二年級特有的「生活領域」，就與「綜合活動領域」高度重疊，但是為了要通過各領域委員會的審查，教科書也只好依著指標照編。