{"error":false,"id":["01513:01513:1948-03-16-全文修正:47"],"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":47,"條號":"第四十二條","內容":"應收帳款及應收票據債權之估價，應以其扣除預計壞帳損失後之數額為標準。\n　　前項預計壞帳損失，應就應收帳款與應收票據各餘額百分之五之限度內，酌量估計，如下年度內實際發生之壞帳損失與預計數額有所出入者，應於預計該年度壞帳損失時糾正之，仍使適合其應計之成數。","法條編號":"01513:01513:1948-03-16-全文修正:47","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}