{"error":false,"id":["01513:01513:1948-03-16-全文修正:127"],"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":127,"條號":"第一百十七條","內容":"利息之所得，應由扣繳義務人於每次付給利息時，依規定稅率扣下應納稅款，並於付息後十五日內，將所得額依規定格式申報於主管徵收機關。\n　　前項所稱扣繳義務人，係指直接經手付出利息之銀錢業或其他負責人。","法條編號":"01513:01513:1948-03-16-全文修正:127","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}