{"error":false,"id":["01513:01513:1948-05-14-修正:54"],"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":54,"條號":"第四十九條","內容":"固定資產在採用平均法折舊時，有殘價可以頂計者，應先從成本中減除殘價，以其餘額為計算基礎。","法條編號":"01513:01513:1948-05-14-修正:54","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}