{"error":false,"id":["01513:01513:1955-12-13-全文修正:5"],"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":5,"條號":"第五條","內容":"本法稱人，係指自然人及法人。本法稱個人，係指自然人。\n　　本法稱納稅義務人，係指依本法規定應申報所得額，以憑核定征免所得稅之人。\n　　本法稱扣繳義務人，係指依本法規定，應自付予納稅義務人之給付中扣繳所得稅款之人。","法條編號":"01513:01513:1955-12-13-全文修正:5","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}