{"error":false,"id":["01513:01513:1972-12-30-修正:54"],"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":54,"條號":"第四十條","內容":"營業期間不滿一年者，應將其所得額按實際營業期間，相當全年之比例，換算全年所得額，依規定稅率計算全年度稅額，再就原比例換算其應納稅額。\n　　營業期間不滿一月者，以一月計算。","法條編號":"01513:01513:1972-12-30-修正:54","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}