{"error":false,"id":["01513:01513:1995-01-12-修正:43"],"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":43,"條號":"第三十一條","內容":"（刪除）","法條編號":"01513:01513:1995-01-12-修正:43","立法理由":"凡屬租稅特別減免措施，獎勵投資條例均已定有明文。本條關於外幣債務兌換損失特別公積之規定，獎勵投資條例已予修正，亦無再於本法重複規定必要，故予刪除。","現行版":"非現行","版本追蹤":"01513:1970-12-29-修正"},"supported_relations":[],"relations":[]}