{"error":false,"id":["01513:01513:1979-03-23-修正:55"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1979-03-23-修正","順序":55,"條號":"第三十九條","內容":"以往年度營業之虧損，不得列入本年度計算；但公司組織之營利事業會計帳冊簿據完備，使用本法第七十七條所稱藍色申報書並如期申報者，得將經該管稽徵機關查帳核定之前三年內各期虧損，自本年純益額中扣除後，再行核課。","法條編號":"01513:01513:1979-03-23-修正:55","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}