{"error":false,"id":["01513:01513:1974-12-17-修正:52"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1974-12-17-修正","順序":52,"條號":"第三十八條","內容":"經營本業及附屬業務以外之損失，或家庭之費用，及本法所規定之滯報金、怠報金、短估金、滯納金等以及各項罰鍰，不得列為費用或損失。","法條編號":"01513:01513:1974-12-17-修正:52","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}