{"error":false,"id":["01513:01513:1955-12-13-全文修正:67"],"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":67,"條號":"第六十七條","內容":"凡按前節規定，估定暫繳稅額之納稅義務人，如因情況變更，本期將可發生之實際所得，大於或小於其前估之所得額在三分之一以上時，得於繳納每期暫繳稅款限期五十日前，填具改正估計書表，提供帳表，申請變更其暫繳稅額。\n　　稽徵機關接得前項申請後，得據以變更原估暫繳稅額，或經調查決定變更與否，並通知納稅義務人遵照。自申請日起，一個月內未通知者，視為對申請之核可。","法條編號":"01513:01513:1955-12-13-全文修正:67","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}