{"error":false,"id":["01513:01513:2008-12-12-修正:18"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2008-12-12-修正","順序":18,"條號":"第六條之二","內容":"信託行為之受託人就各信託，應分別設置帳簿，詳細記載各信託之收支項目，其支出並應取得憑證。","法條編號":"01513:01513:2008-12-12-修正:18","立法理由":"一、本條新增。\n　　二、帳簿憑證之詳實攸關稅捐之稽徵與稅源之掌握，爰參照信託法第三十一條規定，於本條責成受託人就各信託有設置帳簿、詳實記載收支及取得憑證之責，俾利徵課。","現行版":"非現行","版本追蹤":"01513:2001-05-29-修正"},"supported_relations":[],"relations":[]}