{"error":false,"id":["01513:01513:2021-04-09-修正:91"],"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":91,"條號":"第四十八條","內容":"短期投資之有價證券，其估價準用本法第四十四條之規定辦理。在決算時之價格，遇有劇烈變動，得以決算日前一個月間之平均價為決算日之時價。","法條編號":"01513:01513:2021-04-09-修正:91","現行版":"非現行","版本追蹤":"01513:1963-01-15-全文修正"},"supported_relations":[],"relations":[]}