{"error":false,"id":["01513:01513:1950-05-31-修正:66"],"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":66,"條號":"第六十一條","內容":"營利事業在合併解散轉讓或歇業時，其資產之估價以時價為標準。","法條編號":"01513:01513:1950-05-31-修正:66","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}