{"error":false,"id":["01515:01515:1973-01-26-制定:30"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1973-01-26-制定","順序":30,"條號":"第二十五條","內容":"同一贈與人在同一年內有兩次以上依本法規定應申報納稅之贈與行為者，應於辦理後一次贈與稅申報時，將同一年內以前各次之贈與事實及納稅情形合併申報。","法條編號":"01515:01515:1973-01-26-制定:30","立法理由":"配合本法第十九條第二項規定訂定。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}