{"error":false,"id":["01513:01513:1955-12-13-全文修正:49"],"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":49,"條號":"第四十九條","內容":"固定資產在取得時，已經過相當年數之使用者，得以其未使用年數作為耐用年數，按照規定折舊率計算折舊。\n　　固定資產在取得時，因特定事故，預知其不能合於規定之耐用年數者，得提出證明文據，以其實際可使用年數作為耐用年數，按照規定折舊率計算折舊。","法條編號":"01513:01513:1955-12-13-全文修正:49","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}