{"error":false,"id":["01513:01513:1985-12-24-修正:49"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1985-12-24-修正","順序":49,"條號":"第三十八條","內容":"經營本業及附屬業務以外之損失，或家庭之費用，及各種稅法所規定之滯報金、怠報金、短估金、滯納金等及各項罰鍰，不得列為費用或損失。","法條編號":"01513:01513:1985-12-24-修正:49","立法理由":"因逾期申請、怠報，短估及逾限繳納稅款所加徵之滯報金、怠報金、短估金及滯納金等，係屬對違反各種稅法規定所加之制裁，如准予作為費用或損失列支，將抵銷制裁之效果，以往實務上對各項稅法所規定之滯報金、怠報金、短估金及滯納金等，均不准其列為費用或損失，爰將「本法」兩字修正為「各項稅法」，俾符實際。　　　　　　　","現行版":"非現行","版本追蹤":"01513:1982-12-28-修正"},"supported_relations":[],"relations":[]}