{"error":false,"id":["01513:01513:1948-03-16-全文修正:97"],"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":97,"條號":"第八十九條","內容":"設有聯合業務所者，應合併計算其所得額，業務所之設有分支所者，應分別計算其所得額，其兼營本業務有關之營利事業者，其兼營利部份之所得，應與其本業報酬所得分別計算課稅。","法條編號":"01513:01513:1948-03-16-全文修正:97","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}