{"error":false,"id":["01513:01513:2013-12-24-修正:173"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2013-12-24-修正","順序":173,"條號":"第一百零五條","內容":"（刪除）","法條編號":"01513:01513:2013-12-24-修正:173","立法理由":"一、本條刪除。\n　　二、按稅捐稽徵法第四十五條及第四十四條業就未依規定設置帳簿或記載、營利事業未依規定自他人取得憑證、未給與他人憑證或未保存憑證定有處罰規定，原條文爰予刪除。","現行版":"非現行","版本追蹤":"01513:2006-05-05-修正"},"supported_relations":[],"relations":[]}