{"error":false,"id":["01513:01513:1963-01-15-全文修正:90"],"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":90,"條號":"第七十八條","內容":"稽徵機關應隨時協助及催促納稅義務人，依限辦理結算申報，並於結算申報限期屆滿前十五日填具催報書，提示延遲申報之責任。\n　　前項催報書，得以公告方式為之。","法條編號":"01513:01513:1963-01-15-全文修正:90","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}