{"error":false,"id":["01513:01513:1950-05-31-修正:20"],"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":20,"條號":"第十七條","內容":"營利事業以權責發生制為會計基礎，但因原有習慣或營業範圍較小，為簡省記帳手續，呈經主管徵收機關核准者，得採現金收付制。\n　　會計基礎之採用現金收付制者，得於該會計年度開始三個月前，呈經主管徵收機關之核准，改為權責發生制。","法條編號":"01513:01513:1950-05-31-修正:20","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}