Fix for base dir of file to suit multiple TAGS file.
Merge branch 'feature-fix-file-base-dir' into develop
Clean up.
Bug fix and clena up.

- Can't open a file when a TAG file include absolute path of file.
Improved a regular expression of etag syntax.
Merge branch 'hot-fix' into develop
Fix for inserted wrong path when a TAG file include absolute path of file.
Remove a duplication codes.
Save a position when calling the `find-tags` for return.
Clean up.
Fix for working with mhayashi1120/Emacs-wgrep.
Fix for working with mhayashi1120/Emacs-wgrep(1).
Clean up.
Fix for case sensitive.