{"error":false,"id":["01513:01513:1955-12-13-全文修正:48"],"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":48,"條號":"第四十八條","內容":"固定資產經過相當年數使用後，實際成本遇有增減時，按照增減後之價額，以其未使用年數作為耐用年數，依規定折舊率計算折舊。","法條編號":"01513:01513:1955-12-13-全文修正:48","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}