{"error":false,"id":["01513:01513:1977-01-21-修正:137"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1977-01-21-修正","順序":137,"條號":"第一百十條之一","內容":"主管稽徵機關對於逃稅、漏稅案件應補徵之稅款，經核定稅額送達繳納通知後，如發現納稅義務人有隱匿或移轉財產逃避執行之跡象者，得敘明事實，聲請法院假扣押，並免提擔保。但納稅義務人已提供相當財產保證，或覓具殷實商保者，應即聲請撤銷或免為假扣押。","法條編號":"01513:01513:1977-01-21-修正:137","立法理由":"配合稽征實務需要，乃增列之。","現行版":"非現行","版本追蹤":"01513:1972-12-30-修正"},"supported_relations":[],"relations":[]}