{"error":false,"id":["01513:01513:1948-03-16-全文修正:124"],"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":124,"條號":"第一百十四條","內容":"銀錢業之放款，及銀錢同業間或其本分支店間之往來款項所生之利息，應歸入營業收入項下計算，免扣利息所得稅。\n　　銀錢業外其他營利事業，本店與分支店之資本未完全劃分，營業未完全獨立者，本分支店間往來款項之利息，準用前項之規定。","法條編號":"01513:01513:1948-03-16-全文修正:124","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}