{"error":false,"id":["01513:01513:1948-03-16-全文修正:39"],"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":39,"條號":"第三十四條","內容":"存貨及短期投資之有價證券之估價，以成本為標準，成本高於時價時，以時價為標準。\n　　前項存貨，在買賣業為商品，在製造業為原料、在製品及製成品。","法條編號":"01513:01513:1948-03-16-全文修正:39","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}