{"error":false,"id":["01513:01513:2007-06-15-修正:149"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2007-06-15-修正","順序":149,"條號":"第九十七條","內容":"第八十三條至第八十六條之規定，對於扣繳稅款準用之。","法條編號":"01513:01513:2007-06-15-修正:149","立法理由":"第八十二條及第八十七條已予刪除，本條配合作文字修正。","現行版":"非現行","版本追蹤":"01513:1977-01-21-修正"},"supported_relations":[],"relations":[]}