{"error":false,"id":["01513:01513:1995-01-12-修正:129"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1995-01-12-修正","順序":129,"條號":"第一百條之一","內容":"納稅義務人或稽徵機關依本法規定應補或應退之稅款在一定金額以下之小額稅款，財政部得視實際需要，報請行政院核定免徵或免退該項稅款。","法條編號":"01513:01513:1995-01-12-修正:129","立法理由":"為減輕稅務行政之負荷，降低稽徵成本，並簡化徵納手續，擬增訂在一定金額以下之小額應補及應退稅款，得由財政部視實際情形之需要，報請行政院核准免徵免退之規定。","現行版":"非現行","版本追蹤":"01513:1972-12-30-修正"},"supported_relations":[],"relations":[]}