{"error":false,"id":["01515:01515:1973-08-21-修正:54"],"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":54,"條號":"第四十六條","內容":"納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處以所漏稅額一倍至三倍之罰鍰；其涉有犯罰行為者，應依刑法處斷。","法條編號":"01515:01515:1973-08-21-修正:54","立法理由":"有故意以詐欺或其他不正當方法，逃漏稅款，應加重其處分。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}