{"error":false,"id":["01515:01515:1973-08-21-修正:61"],"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":61,"條號":"第五十三條","內容":"依本法規定應繳之滯納金及加計利息，由主管稽徵機關依法核計；罰鍰案件由主管稽徵機關移送法院裁定。","法條編號":"01515:01515:1973-08-21-修正:61","立法理由":"依本法規定應繳之滯納金及加計利息，由主管稽徵機關依法核計，罰鍰案件由主管稽徵機關移送法院裁定。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}