{"error":false,"id":["01515:01515:1973-01-26-制定:53"],"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":53,"條號":"第四十五條","內容":"納稅義務人對依本法規定應申報之遺產或贈與財產，已依本法規定申報而有漏報或短報情事者，應按所漏稅額處以一倍至二倍之罰鍰。但於未經舉發或查獲前，在第二十三條或第二十四條規定期限內，依第二十七條規定自行補報者，免予處罰。","法條編號":"01515:01515:1973-01-26-制定:53","立法理由":"一、漏報、短報與未申報而有應納稅額者，採一致罰則。\n　　二、對在規定申報期限內自動補報者，免予處罰。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}