{"error":false,"id":["01513:01513:1948-05-14-修正:31"],"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":31,"條號":"第二十七條","內容":"凡自由捐贈，不得列作費用或損失。但左列公益慈善之捐助，不在此限。\n　　一、經政府核准或公共機關團體之決議提倡，而取得確實證據者。\n　　二、直接並積極於國家有益，而取得確實證據者。","法條編號":"01513:01513:1948-05-14-修正:31","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}