{"error":false,"id":["01513:01513:2020-12-29-修正:90"],"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":90,"條號":"第四十七條","內容":"運送品之估價，以運出時之成本為成本。以到達地之時價為時價，副產品之估價，有成本可資核計者，依本法第四十四條之規定辦理。無成本可資核計者，以自其時價中減除銷售費用後之價格為標準。","法條編號":"01513:01513:2020-12-29-修正:90","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}