{"error":false,"id":["01513:01513:1943-01-30-制定:19"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1943-01-30-制定","順序":19,"條號":"第十五條","內容":"納稅義務人接到前條覆查決定之通知後，仍有不服時，得於十日內。申請審查委員會審查決定之。\n　　主管徵收機關對於聲請審查之稅款，應存放當地殷實銀行，俟審查委員會決定後，依其決定為退稅或補稅。\n　　主管徵收機關為前項退稅時，應將退稅部份之利息一併退還之。","法條編號":"01513:01513:1943-01-30-制定:19","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}