{"error":false,"id":["01513:01513:1946-03-23-全文修正:16"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1946-03-23-全文修正","順序":16,"條號":"第十三條","內容":"第一類所得之計算，以其每營業年度收入總額減除實際開支呆賬折舊盤存消耗及公課後之純益額為所得額。\n　　資本額之計算，按照登記年份之資本額，比照各稅區收稅年前第二年度全年平均物價指數之半，調整計算之。","法條編號":"01513:01513:1946-03-23-全文修正:16","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}