{"error":false,"id":["01513:01513:1955-12-13-全文修正:109"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1955-12-13-全文修正","順序":109,"條號":"第一百零九條","內容":"納稅義務人故意以詐欺，或其他不正當方法逃避所得稅者，除依本法處以罰鍰外，其情節重大者，並得處以一年以下有期徒刑或拘役。","法條編號":"01513:01513:1955-12-13-全文修正:109","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}