{"error":false,"id":["01513:01513:1963-01-15-全文修正:96"],"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":96,"條號":"第八十三條","內容":"稽徵機關進行調查或復查時，納稅義務人應提示有關各種證明所得額之帳簿、文據。其未提示者，稽徵機關得依查得之資料或同業利潤標準，核定其所得額。\n　　前項帳簿、文據，應由納稅義務人依稽徵機關規定時間，送交調查，其因特殊情形，經納稅義務人申請，或稽徵機關認有必要，得派員就地調查。","法條編號":"01513:01513:1963-01-15-全文修正:96","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}