{"error":false,"id":["01513:01513:1948-05-14-修正:60"],"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":60,"條號":"第五十五條","內容":"遞耗資產之估價，以自其成本中按期扣除耗竭額後之價額為標準，其攤提耗竭之年限，由財政部斟酌各項遞耗資產實際情形隨時核定之。\n　　前項遞耗資產，遇有劇烈之漲價時，得按第五十二條對於固定資產提列資產漲價補償準備之規定，依其耗竭額列計資產漲價補償準備。","法條編號":"01513:01513:1948-05-14-修正:60","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}