{"error":false,"id":["01513:01513:1950-05-31-修正:100"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1950-05-31-修正","順序":100,"條號":"第九十二條","內容":"納稅義務人為所得額之申報時，應提出收支計算書或其他足資證明其所得額之收支表單。\n　　採用權責發生制而按年結賬者，於申報全年所得額時，應提出資產負債表財產目錄及損益表。","法條編號":"01513:01513:1950-05-31-修正:100","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}