{"error":false,"id":["01513:01513:2020-12-29-修正:116"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2020-12-29-修正","順序":116,"條號":"第六十六條之五","內容":"（刪除）","法條編號":"01513:01513:2020-12-29-修正:116","立法理由":"一、本條刪除。\n　　二、配合廢除兩稅合一設算扣抵制度，自一百零七年一月一日起，營利事業毋須設置股東可扣抵稅額帳戶，爰刪除本條。","現行版":"非現行","版本追蹤":"01513:2018-01-18-修正"},"supported_relations":[],"relations":[]}