{"error":false,"id":["01513:01513:1983-12-27-修正:37"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1983-12-27-修正","順序":37,"條號":"第二十八條","內容":"製造業耗用之原料，超過各該業通常水準者，其超過部份非經提出正當理由，經稽徵機關查明屬實者不予減除。","法條編號":"01513:01513:1983-12-27-修正:37","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}