{"error":false,"id":["01513:01513:1950-05-31-修正:76"],"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":76,"條號":"第七十條","內容":"主管徵收機關對於所得額之申報，發現有虛偽隱匿，或逾期三十日未報者，得就直接間接之調查，比照其在同業中之地位及營業情形，參酌同業利潤之水準，逕行從重決定其所得額。","法條編號":"01513:01513:1950-05-31-修正:76","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}