{"error":false,"id":["01513:01513:1973-12-28-修正:32"],"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":32,"條號":"第二十四條","內容":"營利事業所得之計算，以其本年度收入總額減除各項成本費用、損失及稅捐後之純益額為所得額。","法條編號":"01513:01513:1973-12-28-修正:32","立法理由":"本法第三十一條已於五十九年十二月修正時予以刪除，故第二項亦擬配合刪除。","現行版":"非現行","版本追蹤":"01513:1971-12-28-修正"},"supported_relations":[],"relations":[]}