{"error":false,"id":["01515:01515:1973-01-26-制定:34"],"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":34,"條號":"第二十九條","內容":"稽徵機關應於接到遺產稅或贈與稅申報書表之日起二個月內，辦理調查及估價，決定應納稅額，繕發納稅通知書，通知納稅義務人繳納；其有特殊情形不能在二個月內辦竣者，應於限期內呈准上級主管機關核准延期。","法條編號":"01515:01515:1973-01-26-制定:34","立法理由":"明定稽徵機關辦理、調查、估價及決定應納稅額辦理期限。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}