{"error":false,"id":["01513:01513:1995-01-12-修正:82"],"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":82,"條號":"第六十六條","內容":"納稅義務人應備置財產目錄，標明各種資產之數量、單位、單價、總價及所在地，並註明其為成本、時價、或估定之價額。\n　　納稅義務人對於各種資產之估價，不能提出確實證明文據時，該管稽徵機關得逕行估定其價額。","法條編號":"01513:01513:1995-01-12-修正:82","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}