{"error":false,"id":["01513:01513:1948-03-16-全文修正:81"],"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":81,"條號":"第七十五條","內容":"主管徵收機關進行調查或復查時，納稅義務人應提示該年度或前二年度營業上各種證明所得額之必要帳簿文據，其未能提示者，主管徵收機關得逕行決定其所得額。\n　　前項帳簿文據，應由納稅義務人依主管徵收機關規定時間，送往徵收機關調查，其因特殊情形，經主管徵收機關核准或徵收機關認為有實地調查之必要者，得派員就地調查。","法條編號":"01513:01513:1948-03-16-全文修正:81","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}