{"error":false,"id":["01513:01513:1946-03-23-全文修正:25"],"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":25,"條號":"第二十一條","內容":"第一類之所得及第二類甲項之所得，應由納稅義務人於每年度結算後一個月內，將所得額依規定格式，報告於主管徵收機關。但有特殊情形，報經當地主管徵收機關核准者，得延長其申報期間，至長不得超過結算後三個月。","法條編號":"01513:01513:1946-03-23-全文修正:25","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}