{"error":false,"id":["01513:01513:2011-01-07-修正:55"],"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":55,"條號":"第三十條","內容":"借貸款項之利息，其應在本營業年度內負擔者，准予減除。\n　　借貸款項約載利率，超過法定利率時，仍按當地商業銀行最高利率核計。但非銀行貸款，原經稽徵機關參酌市場利率核定最高標準者，得從其核定。","法條編號":"01513:01513:2011-01-07-修正:55","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}