{"error":false,"id":["01513:01513:1987-12-24-修正:7"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1987-12-24-修正","順序":7,"條號":"第五條","內容":"綜合所得稅免稅額、寬減額、累進稅率及其課稅級距，營利事業所得稅起徵額及稅率，均於每年度開始前，經立法程序制定公布之。","法條編號":"01513:01513:1987-12-24-修正:7","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}