{"error":false,"id":["01513:01513:2007-06-14-修正:11"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2007-06-14-修正","順序":11,"條號":"第四條之一","內容":"自中華民國七十九年一月一日起，證券交易所得停止課徵所得稅，證券交易損失亦不得自所得額中減除。","法條編號":"01513:01513:2007-06-14-修正:11","立法理由":"一、本條新增。\n　　二、明定證券交易所得不課徵所得稅，其損失亦不得自所得額中減除。","現行版":"非現行","版本追蹤":"01513:1989-12-29-修正"},"supported_relations":[],"relations":[]}