{"error":false,"id":["01513:01513:1949-09-07-修正:72"],"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":72,"條號":"第六十六條","內容":"營利事業因合併解散轉讓歇業而經清算之所得，納稅義務人應於清算日起二十日內，將所得額依規定格式，申報於主管徵收機關。","法條編號":"01513:01513:1949-09-07-修正:72","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}