{"error":false,"id":["01513:01513:2013-06-25-修正:32"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2013-06-25-修正","順序":32,"條號":"第十五條","內容":"納稅義務人之配偶，及合於第十七條規定得申報減除扶養親屬免稅額之受扶養親屬，有前條各類所得者，應由納稅義務人合併報繳。納稅義務人主體一經選定，得於該申報年度結算申報期間屆滿後六個月內申請變更。\n　　納稅義務人得就其本人或配偶之薪資所得分開計算稅額，由納稅義務人合併報繳。計算該稅額時，僅得減除薪資所得分開計算者依第十七條規定計算之免稅額及薪資所得特別扣除額；其餘符合規定之各項免稅額及扣除額一律由納稅義務人申報減除，並不得再減除薪資所得分開計算者之免稅額及薪資所得特別扣除額。","法條編號":"01513:01513:2013-06-25-修正:32","立法理由":"照黨團協商條文通過。\n","現行版":"非現行","版本追蹤":"01513:2003-06-06-修正"},"supported_relations":[],"relations":[]}