{"error":false,"id":["01513:01513:1973-12-28-修正:137"],"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":137,"條號":"第一百零九條","內容":"納稅義務人依本法第六十七條規定，預估申報之營利事業所得額或綜合所得淨額，小於其結算申報時，經核定之營利事業所得額或綜合所得淨額達三分之一以上者，按其超過三分之一以上部份加徵百分之五之短估金。","法條編號":"01513:01513:1973-12-28-修正:137","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}