{"error":false,"id":["01513:01513:1948-03-16-全文修正:21"],"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":21,"條號":"第十八條","內容":"營利事業應以國幣為記帳本位，其因事實上之需要，而用當地通用貨幣記帳者，其所得額及應納稅額之計算，應依決算日政府規定比價折算之。\n　　決算日無政府規定比價者，得依實際行市折算之。","法條編號":"01513:01513:1948-03-16-全文修正:21","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}