{"error":false,"id":["01513:01513:1950-05-31-修正:48"],"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":48,"條號":"第四十三條","內容":"應收帳款應收票據及各項欠款等債權，有左列情事之一者，得視為實際發生壞帳損失。\n　　一、因倒閉逃匿和解或受破產之宣告或其他原因，致債權之一部或全部不能收回者。\n　　二、債權中有逾期二年，經催收後，未經收取本金或利息者。\n　　前項償權於列入損失後收回者，應就其收回之數額列為收回年度之收益。","法條編號":"01513:01513:1950-05-31-修正:48","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}