{"error":false,"id":["01513:01513:2009-05-01-修正:12"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2009-05-01-修正","順序":12,"條號":"第四條之二","內容":"依期貨交易稅條例課徵期貨交易稅之期貨交易所得，暫行停止課徵所得稅；其交易損失，亦不得自所得額中減除。","法條編號":"01513:01513:2009-05-01-修正:12","立法理由":"一、本條新增。\n　　二、為配合期貨交易稅條例，建構國內完整之期貨交易市場，對與證券相關之期貨交易，依期貨交易稅條例課徵期貨交易稅者，其期貨交易所得停止課徵所得稅，有交易損失，亦不得自所得額中減除。","現行版":"非現行","版本追蹤":"01513:1998-05-28-修正"},"supported_relations":[],"relations":[]}