{"error":false,"id":["01515:01515:1973-08-21-修正:32"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1973-08-21-修正","順序":32,"條號":"第二十七條","內容":"遺產稅或贈與稅納稅義務人自行發現有短報或漏報情事者，得在第二十三條或第二十四條規定申報期限內向稽徵機關自行補報。","法條編號":"01515:01515:1973-08-21-修正:32","立法理由":"明訂補報程序，以加強建立自動申報制度。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}