{"id":"01515","type":"母法","parent":"","name":"遺產及贈與稅法","name_other":[],"categories":["財政部"],"status":"現行","latest_version":{"date":"2020-12-29","action":"修正","version_id":"2020-12-29-修正"},"name_aka":["遺產稅法","贈與稅法","遺贈法"],"first_version":{"date":"1973-01-26","action":"制定","version_id":"1973-01-26-制定"}}