{"error":false,"id":["01515:01515:1973-01-26-制定:36"],"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":36,"條號":"第三十一條","內容":"遺產稅及贈與稅納稅義務人，對於該管稽徵機關核定稅額通知書之記載或計算認為有錯誤時，得於通知書送達後一個月內，向該管稽徵機關查對或請予更正。","法條編號":"01515:01515:1973-01-26-制定:36","立法理由":"參照所得稅法第八十一條第二項規定。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}