{"error":false,"id":["01513:01513:1949-09-07-修正:53"],"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":53,"條號":"第四十八條","內容":"固定資產在取得時，因特定事故，預知其不能合於規定之耐用年數者，得提示證明文據，以其實際使用年數作為耐用年數，按照規定折舊率計算折舊。","法條編號":"01513:01513:1949-09-07-修正:53","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}