{"error":false,"id":["01513:01513:1972-12-30-修正:110"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1972-12-30-修正","順序":110,"條號":"第八十七條","內容":"稽徵機關所派調查或復查人員，於執行職務時，應佩帶機關證章，提示當日指定調查範圍之機關證件，其未佩帶機關證章，提示調查證件者，納稅義務人或其他被調查者，應拒絕調查；如有冒名假借者，並應就近通知警察機關法辦。","法條編號":"01513:01513:1972-12-30-修正:110","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}