{"error":false,"id":["01513:01513:1948-03-16-全文修正:59"],"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":59,"條號":"第五十四條","內容":"固定資產之耐用期限不及二年者，得以其成本列為取得製造或建築年度之損失，不必按年折舊。","法條編號":"01513:01513:1948-03-16-全文修正:59","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}