{"error":false,"id":["01513:01513:2007-06-15-修正:29"],"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":29,"條號":"第十四條之一","內容":"自中華民國九十六年一月一日起，個人持有公債、公司債及金融債券之利息所得，應依第八十八條規定扣繳稅款，不併計綜合所得總額。\n　　前項利息所得不適用第十七條第一項第二款第三目之三儲蓄投資特別扣除之規定；其扣繳稅額不得自納稅義務人綜合所得稅結算申報應納稅額中減除。","法條編號":"01513:01513:2007-06-15-修正:29","立法理由":"一、本條新增。\n　　二、照黨團協商條文通過。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}