{"error":false,"id":["01513:01513:1949-09-07-修正:98"],"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":98,"條號":"第九十條","內容":"業務或技藝報酬所得，納稅義務人應於每季過後十日內，將所得額依規定格式申報於主管徵收機關，其未屆季終而停業者，於停業後五日內，將所得額依規定格式申報，但無固定場所之獨立營生者，應於每次取得收入之次日，將所得額依規定格式申報於當地主管徵收機關。","法條編號":"01513:01513:1949-09-07-修正:98","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}