{"error":false,"id":["01513:01513:1973-12-28-修正:94"],"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":94,"條號":"第七十四條","內容":"營利事業報經該管稽徵機關核准變更其會計年度者，應於變更之日起，一個月內將變更前之營利事業所得額，依規定格式申報該管稽徵機關，並依本法第四十條規定計算其應納稅額，於提出申報書前自行繳納之。","法條編號":"01513:01513:1973-12-28-修正:94","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}