{"error":false,"id":["01513:01513:2006-05-05-修正:60"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2006-05-05-修正","順序":60,"條號":"第三十八條","內容":"經營本業及附屬業務以外之損失，或家庭之費用，及各種稅法所規定之滯報金、怠報金、滯納金等及各項罰鍰，不得列為費用或損失。","法條編號":"01513:01513:2006-05-05-修正:60","立法理由":"配合第一百零九條之刪除，刪除「短估金」。","現行版":"非現行","版本追蹤":"01513:1989-12-29-修正"},"supported_relations":[],"relations":[]}