{"error":false,"id":["01513:01513:1955-12-13-全文修正:38"],"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":38,"條號":"第三十八條","內容":"營業收益中，已納或扣繳之所得稅，於應納之所得稅總額中扣除之。\n　　前項收益，如係公司組織投資於其他事業之營利所得時，得僅以其百分之五十數額，計入所得額課稅。","法條編號":"01513:01513:1955-12-13-全文修正:38","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}