{"error":false,"id":["01513:01513:2021-04-09-修正:180"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2021-04-09-修正","順序":180,"條號":"第一百零二條之四","內容":"稽徵機關接到未分配盈餘申報書後，應派員調查，核定其未分配盈餘及應加徵之稅額，其調查核定，準用第八十條至第八十六條之規定。","法條編號":"01513:01513:2021-04-09-修正:180","立法理由":"一、第一項酌作標點符號修正。\n　　二、配合第一百零二條之二修正刪除第二項延期申報之規定，爰刪除第二項延期申報加計利息之規定。","現行版":"非現行","版本追蹤":"01513:2002-01-08-修正"},"supported_relations":[],"relations":[]}