{"error":false,"id":["01513:01513:1983-12-27-修正:44"],"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":44,"條號":"第三十四條","內容":"建築物、船舶、機械、工具、器具、及其他營業上之設備，因擴充換置，改良、修理之支出，所增加之價值或效能，非兩年內所能耗竭者，為資本之增加，不得列為費用或損失。","法條編號":"01513:01513:1983-12-27-修正:44","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}