{"error":false,"id":["01513:01513:2011-01-07-修正:52"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2011-01-07-修正","順序":52,"條號":"第二十七條","內容":"營利事業之進貨，未取得進貨憑證或未將進貨憑證保存，或按址查對不確者，稽徵機關得按當年度當地該項貨品之最低價格，核定其進貨成本。\n　　營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最高價格，核定其銷貨價格。","法條編號":"01513:01513:2011-01-07-修正:52","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}