{"error":false,"id":["01513:01513:1949-09-07-修正:19"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1949-09-07-修正","順序":19,"條號":"第十六條","內容":"營利事業應以每年一月一日起至十二月三十一日止為會計年度，但因原有習慣或營業季節之特殊情形，呈經主管徵收機關核准者，得變更起迄時期，至長不得超過一年。","法條編號":"01513:01513:1949-09-07-修正:19","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}