{"error":false,"id":["01513:01513:1989-12-29-修正:8"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1989-12-29-修正","順序":8,"條號":"第五條","內容":"綜合所得稅免稅額、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":"01513:01513:1989-12-29-修正:8","立法理由":"配合第十七條之修正，將「寬減額」納入「免稅額」範圍內，刪除「寬減額」三字。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}