{"error":false,"id":["01513:01513:1949-09-07-修正:41"],"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":41,"條號":"第三十六條","內容":"稱時價者，指在決算日該項資產當地市面通行之價格，即重置價值。\n　　成本或時價不明時，由當地主管徵收機關用鑑定或估定方法決定之。","法條編號":"01513:01513:1949-09-07-修正:41","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}