{"error":false,"id":["01513:01513:1973-12-28-修正:121"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1973-12-28-修正","順序":121,"條號":"第九十七條","內容":"第八十二條第三項至第五項及第八十三條至第八十七條之規定，對於扣繳稅款準用之。","法條編號":"01513:01513:1973-12-28-修正:121","立法理由":"增訂扣繳稅款準適用本法第八十二條第四項及第五項加息退還及補徵之規定。","現行版":"非現行","版本追蹤":"01513:1972-12-30-修正"},"supported_relations":[],"relations":[]}