{"error":false,"id":["01513:01513:1955-12-13-全文修正:88"],"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":88,"條號":"第八十八條","內容":"各倉庫對於堆存貨物之客戶名稱、地址、貨物名稱、種類、數量、估價、倉租，及入倉出倉日期等，於貨物入倉之日起三日內，依規定格式，報告該管稽徵機關。\n　　該管稽徵機關接到前項報告後，應隨時派員查對。遇有行商貨物，應向該貨主取具納稅保證，俟貨物出售，扣繳義務人繳納稅款後，解除保證責任。","法條編號":"01513:01513:1955-12-13-全文修正:88","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}