{"error":false,"id":["01513:01513:2002-12-27-修正:88"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2002-12-27-修正","順序":88,"條號":"第六十三條","內容":"長期投資之握有附屬事業全部資本，或過半數資本者，應以該附屬事業之財產淨值，或按其出資額比例分配財產淨值為估價標準，在其他事業之長期投資，其出資額及未過半數者，以其成本為估價標準。","法條編號":"01513:01513:2002-12-27-修正:88","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}