{"error":false,"id":["01513:01513:1948-05-14-修正:136"],"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":136,"條號":"第一百二十五條","內容":"主管徵收機關接到扣繳義務人或納稅義務人之申報後，應即核定所得額及應納稅額，填發繳款書，除前條但書規定者應送達納稅義務人外，均送達扣繳義務人，令其繳納，並得派員調查。\n　　前項應納稅額，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，但應由納稅義務人自繳者，得於繳款書送達後二十日繳納之。","法條編號":"01513:01513:1948-05-14-修正:136","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}