{"error":false,"id":["01513:01513:1982-12-28-修正:125"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1982-12-28-修正","順序":125,"條號":"第九十八條","內容":"依本法規定由納稅義務人自行繳納之稅款及扣繳義務人扣繳之稅款，應由繳款人填用繳款書繳納之。\n　　依本法規定由稽徵機關填發繳款書通知繳納之稅款，納稅義務人應於繳款書送達後十日內繳納之。","法條編號":"01513:01513:1982-12-28-修正:125","立法理由":"現行第三項規定，稅捐稽徵法第十八條第一項已有明文規定爰予刪除。\n　　現行第四項規定，稅捐稽徵法第十八條第二項及第三項已另有規定，爰予刪除。","現行版":"非現行","版本追蹤":"01513:1979-01-09-修正"},"supported_relations":[],"relations":[]}