{"error":false,"id":["01513:01513:1948-03-16-全文修正:117"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1948-03-16-全文修正","順序":117,"條號":"第一百零八條","內容":"主管徵收機關進行調查或復查時，扣繳義務人或納稅義務人，應提示有關各種證明所得額之必要賬簿或文件單據，其未能提示者，主管徵收機關得逕行決定其所得額。","法條編號":"01513:01513:1948-03-16-全文修正:117","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}