{"error":false,"id":["01513:01513:1950-05-31-修正:95"],"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":95,"條號":"第八十七條","內容":"開辦費及業務用具等添置費用，得一次列支，但採權責發生制者，應依本法關於營利事業資產估價之規定，按年攤提或折舊。","法條編號":"01513:01513:1950-05-31-修正:95","現行版":"非現行","版本追蹤":"01513:1948-03-16-全文修正"},"supported_relations":[],"relations":[]}