{"error":false,"id":["01513:01513:2021-04-09-修正:63"],"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":63,"條號":"第二十六條","內容":"國外影片事業在中華民國境內無分支機構，經由營業代理人出租影片之收入，應以其二分之一為在中華民國境內之營利事業所得額，其在中華民國境內設有分支機構者，出租影片之成本，得按片租收入百分之四十五計列。","法條編號":"01513:01513:2021-04-09-修正:63","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}