{"error":false,"id":["01513:01513:1955-12-13-全文修正:64"],"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":64,"條號":"第六十四條","內容":"稽徵機關應於每年五月一日前，就核定之上年度納稅義務人所得額，或綜合所得淨額，其屬公營事業者，就其本年度營業預算所列之純益額，以本年度之稅率，核計本年度暫繳稅額，並通知納稅義務人。","法條編號":"01513:01513:1955-12-13-全文修正:64","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}