{"error":false,"id":["01515:01515:1981-06-12-修正:25"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1981-06-12-修正","順序":25,"條號":"第二十二條","內容":"贈與稅納稅義務人，每年得自贈與總額中減除免稅額四十五萬元。","法條編號":"01515:01515:1981-06-12-修正:25","立法理由":"衡酌近年物價水準變動情形，再將贈與稅之每年免稅額，酌予調整。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}