{"error":false,"id":["01513:01513:1950-05-31-修正:71"],"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":71,"條號":"第六十五條","內容":"營利事業變更會計年度，納稅義務人應於變更日起一個月內，將變更前之所得額，依規定格式，申報於主管徵收機關。","法條編號":"01513:01513:1950-05-31-修正:71","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}