{"error":false,"id":["01513:01513:1948-05-14-修正:116"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1948-05-14-修正","順序":116,"條號":"第一百零七條","內容":"扣繳義務人或納稅義務人對於主管徵收機關之復查決定稅額，仍有不服，得依法提起訴願或行政訴訟。\n　　經調查復查訴願或行政訴訟決定應退稅或補稅者，主管徵收機關應即填發收入退還書或繳款書，送達扣繳義務人或納稅義務人，其補稅扣繳義務人或納稅義務人，應於繳款書送達後五日內繳納之，退稅之期限，以收入退還書送達後一個月為有效期間，逾期不退。","法條編號":"01513:01513:1948-05-14-修正:116","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}