{"error":false,"id":["01513:01513:1950-05-31-修正:114"],"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":114,"條號":"第一百零五條","內容":"扣繳義務人於扣繳稅款時，應隨時通知納稅義務人，如原扣繳稅額與徵收機關核定稅額不符時，扣繳義務人於繳納稅款後，應將溢扣之款退還納稅義務人，不足之數由納稅義務人補償。","法條編號":"01513:01513:1950-05-31-修正:114","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}