{"error":false,"id":["01513:01513:1948-05-14-修正:134"],"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":134,"條號":"第一百二十三條","內容":"農地之以出產物計算租金者，應按取得時當地市面通行之價格計算租賃收入。\n　　前項所稱當地市面通行之價格，由納稅義務人於申報所得額時，自行酌定，主管徵收機關應調查核定之。","法條編號":"01513:01513:1948-05-14-修正:134","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}