{"error":false,"id":["01513:01513:1973-12-28-修正:31"],"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":31,"條號":"第二十三條","內容":"會計年度應為每年一月一日起至十二月三十一日止；但因原有習慣或營業季節之特殊情形，呈經該管稽徵機關核准者，得變更起訖日期。","法條編號":"01513:01513:1973-12-28-修正:31","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}