{"error":false,"id":["01513:01513:1980-12-26-修正:79"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1980-12-26-修正","順序":79,"條號":"第六十二條","內容":"長期投資之存款、放款、或債券，按其攤還期限計算現價為估價標準，現價之計算，其債權有利息者按原利率計算，無利息者按當地銀錢業定期一年存款之平均利率計算之。\n　　前項債權於到期收回時，其超過現價之利息部份，應列為收回年度之收益。","法條編號":"01513:01513:1980-12-26-修正:79","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}