{"error":false,"id":["01513:01513:1963-01-15-全文修正:70"],"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":70,"條號":"第六十一條","內容":"本法所稱之固定資產、遞耗資產以及無形資產，遇有物價上漲達百分之二十五時，得實施資產重估價，其實施辦法及重估公式由財政部定之。","法條編號":"01513:01513:1963-01-15-全文修正:70","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}