{"error":false,"id":["01513:01513:1950-05-31-修正:45"],"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":45,"條號":"第四十條","內容":"商品原料在製品製成品副產品於實地盤存時，遇有呆藏變質損壞者，得酌量減低其估價，遇有廢棄或缺少者，得提出確實證明，予以剔除。","法條編號":"01513:01513:1950-05-31-修正:45","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}