diff --git a/lib/gps_pvt/asn1/asn1.rb b/lib/gps_pvt/asn1/asn1.rb
index 60d84b6..779b60c 100644
--- a/lib/gps_pvt/asn1/asn1.rb
+++ b/lib/gps_pvt/asn1/asn1.rb
@@ -1,3 +1,5 @@
+require 'set'
+
 module GPS_PVT
 end
 
@@ -282,6 +284,23 @@ module GPS_PVT
       :UTCTime => 23, # @see 43.3
     }[type[0]]
   }
+
+  reorder_children = proc{|type_opts|
+    # reordering when automatic tagging transformation is not selected
+    tags = Set[]
+    [type_opts[:root], type_opts[:extension]].compact.each{|items|
+      items.collect!{|v|
+        tag = v[:type][1][:tag]
+        tag_class_num = case tag
+        when Array; [{"APPLICATION" => 1, "PRIVATE" => 3}[tag[0]], tag[1]]
+        when Integer; [2, tag] # (Context-specific) 
+        else; [0, get_universal_class_number.call(v[:type])] # UNIVERSAL
+        end
+        raise unless tags.add?(tag_class_num) # Identical tag is already existed!
+        [v, tag_class_num]
+      }.sort!{|a, b| a[1] <=> b[1]}.collect!{|v| v[0]}
+    }
+  }
   
   prepare_coding = proc{|tree|
     next tree.each{|k, v|
@@ -330,17 +349,7 @@ module GPS_PVT
       opts[:size_range] = find_range.call(opts, :size)
       prepare_coding.call(opts)
     when :CHOICE
-      [opts[:root], opts[:extension]].compact.each{|items|
-        # reordering when automatic tagging transformation is not selected
-        items.collect!{|v|
-          tag_class, tag_num = case v[:tag]
-          when Array; [{"APPLICATION" => 1, "PRIVATE" => 3}[v[:tag][0]], v[:tag][1]]
-          when Integer; [2, v[:tag]] # (Context-specific) 
-          else; [0, get_universal_class_number.call(v[:type])] # UNIVERSAL
-          end
-          [v, [tag_class, tag_num]]
-        }.sort!{|a, b| a[1] <=> b[1]}.collect!{|v| v[0]}
-      } if (opts[:automatic_tagging] == false)
+      reorder_children.call(opts) if (opts[:automatic_tagging] == false)
       opts[:extension] = opts[:extension].collect{|v|
         v[:group] || [v] # 22. Note says "Version brackets have no effect"
       }.flatten(1) if opts[:extension]
diff --git a/lib/gps_pvt/asn1/asn1.y b/lib/gps_pvt/asn1/asn1.y
index fcc29d3..1351005 100644
--- a/lib/gps_pvt/asn1/asn1.y
+++ b/lib/gps_pvt/asn1/asn1.y
@@ -441,7 +441,9 @@ rule
     # 28.2
     val[2].merge!({:automatic_tagging => false}) \
         if (@tags != :AUTOMATIC) \
-          || (val[2][:root] + (val[2][:extension] || [])).any?{|v| v[:tag]}
+          || (val[2][:root] + (val[2][:extension] || [])).any?{|v|
+            v[:type][1][:tag] rescue false
+          }
     result = {:type => [val[0], val[2]]}
   }
   /*
@@ -488,9 +490,11 @@ rule
       | Tag EXPLICIT Type*/
   TaggedType :
       Tag TaggingConstruction Type {
-        result = {:tag => val[0]}.merge(val[2])
+        result = val[2] # => {} having :type or :typeref keys
+        result[:type] = [result[:type]].flatten(1)
+        (result[:type][1] ||= {}).merge!({:tag => val[0]})
         # TODO 30.6 c) to check whether Type is an untagged CHOICE after extraction of ReferencedType 
-        result.merge!({:tag_cnstr => val[1]}) if val[1]
+        result[:type][1].merge!({:tag_cnstr => val[1]}) if val[1]
       }
   TaggingConstruction :
       IMPLICIT {result = nil}
diff --git a/lib/gps_pvt/upl/upl.json.gz b/lib/gps_pvt/upl/upl.json.gz
index e089711..2de4755 100644
Binary files a/lib/gps_pvt/upl/upl.json.gz and b/lib/gps_pvt/upl/upl.json.gz differ
diff --git a/spec/gps_pvt/asn1/per_spec.rb b/spec/gps_pvt/asn1/per_spec.rb
index 9467c26..93461aa 100644
--- a/spec/gps_pvt/asn1/per_spec.rb
+++ b/spec/gps_pvt/asn1/per_spec.rb
@@ -72,24 +72,22 @@
         [<<-'__JSON__',
 {"X691_A1": {
 "PersonnelRecord": {
-  "tag": ["APPLICATION", 0],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
       {"name": "number", "typeref": "EmployeeNumber"},
-      {"name": "title", "tag": 0, "type": "VisibleString"},
-      {"name": "dateOfHire", "tag": 1, "typeref": "Date"},
-      {"name": "nameOfSpouse", "tag": 2, "typeref": "Name"},
+      {"name": "title", "type": ["VisibleString", {"tag": 0}]},
+      {"name": "dateOfHire", "typeref": "Date", "type": [null, {"tag": 1}]},
+      {"name": "nameOfSpouse", "typeref": "Name", "type": [null, {"tag": 2}]},
       {"name": "children",
-        "tag": 3, 
         "type": [
           "SEQUENCE_OF",
-          {"typeref": "ChildInformation"}
+          {"typeref": "ChildInformation", "tag": 3}
         ],
         "default": []
       }
-    ] }
+    ], "tag": ["APPLICATION", 0]}
   ]
 },
 "ChildInformation": {
@@ -97,46 +95,43 @@
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
-      {"name": "dateOfBirth", "tag": 0, "typeref": "Date"}
+      {"name": "dateOfBirth", "typeref": "Date", "type": [null, {"tag": 0}]}
     ] }
   ]
 },
 "Name": {
-  "tag": ["APPLICATION", 1],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "givenName", "type": "VisibleString"},
       {"name": "initial", "type": "VisibleString"},
       {"name": "familyName", "type": "VisibleString"}
-    ] }
+    ], "tag": ["APPLICATION", 1]}
   ]
 },
-"EmployeeNumber": {"tag": ["APPLICATION", 2], "type": "INTEGER"},
-"Date": {"tag": ["APPLICATION", 3], "type": "VisibleString"}
+"EmployeeNumber": {"type": ["INTEGER", {"tag": ["APPLICATION", 2]}]},
+"Date": {"type": ["VisibleString", {"tag": ["APPLICATION", 3]}]}
 } }
           __JSON__
           <<-'__JSON__',
 {"X691_A2": {
 "PersonnelRecord": {
-  "tag": ["APPLICATION", 0],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
       {"name": "number", "typeref": "EmployeeNumber"},
-      {"name": "title", "tag": 0, "type": "VisibleString"},
-      {"name": "dateOfHire", "tag": 1, "typeref": "Date"},
-      {"name": "nameOfSpouse", "tag": 2, "typeref": "Name"},
+      {"name": "title", "type": ["VisibleString", {"tag": 0}]},
+      {"name": "dateOfHire", "typeref": "Date", "type": [null, {"tag": 1}]},
+      {"name": "nameOfSpouse", "typeref": "Name", "type": [null, {"tag": 2}]},
       {"name": "children",
-        "tag": 3,
         "type": [
           "SEQUENCE_OF",
-          {"typeref": "ChildInformation"}
+          {"typeref": "ChildInformation", "tag": 3}
         ],
         "default": []
       }
-    ] }
+    ], "tag": ["APPLICATION", 0]}
   ]
 },
 "ChildInformation": {
@@ -144,25 +139,24 @@
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
-      {"name": "dateOfBirth", "tag": 0, "typeref": "Date"}
+      {"name": "dateOfBirth", "typeref": "Date", "type": [null, {"tag": 0}]}
     ] }
   ]
 },
 "Name": {
-  "tag": ["APPLICATION", 1],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "givenName", "typeref": "NameString"},
       {"name": "initial", "typeref": "NameString", "type": [null, {"size": 1}]},
       {"name": "familyName", "typeref": "NameString"}
-    ] }
+    ], "tag": ["APPLICATION", 1]}
   ]
 },
-"EmployeeNumber": {"tag": ["APPLICATION", 2], "type": "INTEGER"},
-"Date": {"tag": ["APPLICATION", 3], "type": [
+"EmployeeNumber": {"type": ["INTEGER", {"tag": ["APPLICATION", 2]}]},
+"Date": {"type": [
   "VisibleString",
-  {"from": {"and": [[">=", "0"], ["<=", "9"]]}, "size": 8}
+  {"tag": ["APPLICATION", 3], "from": {"and": [[">=", "0"], ["<=", "9"]]}, "size": 8}
 ]},
 "NameString": {"type": [
   "VisibleString", {
@@ -175,24 +169,22 @@
           <<-'__JSON__',
 {"X691_A3": {
 "PersonnelRecord": {
-  "tag": ["APPLICATION", 0],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
       {"name": "number", "typeref": "EmployeeNumber"},
-      {"name": "title", "tag": 0, "type": "VisibleString"},
-      {"name": "dateOfHire", "tag": 1, "typeref": "Date"},
-      {"name": "nameOfSpouse", "tag": 2, "typeref": "Name"},
+      {"name": "title", "type": ["VisibleString", {"tag": 0}]},
+      {"name": "dateOfHire", "typeref": "Date", "type": [null, {"tag": 1}]},
+      {"name": "nameOfSpouse", "typeref": "Name", "type": [null, {"tag": 2}]},
       {"name": "children",
-        "tag": 3, 
         "type": [
           "SEQUENCE_OF",
-          {"typeref": "ChildInformation", "size": {"root": 2}}
+          {"typeref": "ChildInformation", "size": {"root": 2}, "tag": 3}
         ],
         "optional": true
       }
-    ], "extension": [] }
+    ], "extension": [], "tag": ["APPLICATION", 0]}
   ]
 },
 "ChildInformation": {
@@ -200,37 +192,36 @@
     "SEQUENCE",
     {"root": [
       {"name": "name", "typeref": "Name"},
-      {"name": "dateOfBirth", "tag": 0, "typeref": "Date"}
+      {"name": "dateOfBirth", "typeref": "Date", "type": [null, {"tag": 0}]}
     ], "extension": [
-      {"name": "sex", "tag": 1, "type": [
+      {"name": "sex", "type": [
           "ENUMERATED",
-          {"root": {"male": 1, "female": 2, "unknown": 3}}],
+          {"root": {"male": 1, "female": 2, "unknown": 3}, "tag": 1}],
         "optional": true
       }
     ] }
   ]
 },
 "Name": {
-  "tag": ["APPLICATION", 1],
   "type": [
     "SEQUENCE",
     {"root": [
       {"name": "givenName", "typeref": "NameString"},
       {"name": "initial", "typeref": "NameString", "type": [null, {"size": 1}]},
       {"name": "familyName", "typeref": "NameString"}
-    ], "extension": [] }
+    ], "extension": [], "tag": ["APPLICATION", 1]}
   ]
 },
-"EmployeeNumber": {"tag": ["APPLICATION", 2], "type": [
+"EmployeeNumber": {"type": [
   "INTEGER",
-  {"value": {"root": {"and": [[">=", 0], ["<=", 9999]]}}}
+  {"value": {"root": {"and": [[">=", 0], ["<=", 9999]]}}, "tag": ["APPLICATION", 2]}
 ] },
-"Date": {"tag": ["APPLICATION", 3], "type": [
+"Date": {"type": [
   "VisibleString",
   {"from": {"and": [[">=", "0"], ["<=", "9"]]}, "size": {
     "root": 8,
     "additional": {"and": [[">=", 9], ["<=", 20]]}
-  }}
+  }, "tag": ["APPLICATION", 3]}
 ]},
 "NameString": {"type": [
   "VisibleString", {