{"id":"01513","type":"母法","parent":"","name":"所得稅法","name_other":[],"categories":["財政部"],"status":"現行","latest_version":{"date":"2025-12-09","action":null,"version_id":null},"name_aka":[],"first_version":{"date":"1943-01-30","action":"制定","version_id":"1943-01-30-制定"}}