{"error":false,"id":["01513:01513:1963-01-15-全文修正:32"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1963-01-15-全文修正","順序":32,"條號":"第二十四條","內容":"營利事業所得之計算，以其本年度收入總額，減除各項成本、費用、損失及稅捐後之純益額為所得額。\n　　本法第三十一條許可提列外幣債務兌換損失特別公積金之營利事業，得以其所得額減除外幣債務兌換損失特別公積金後之餘額課徵之。","法條編號":"01513:01513:1963-01-15-全文修正:32","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}