{"error":false,"id":["01515:01515:1981-06-12-修正:3"],"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":3,"條號":"第二條","內容":"無人承認繼承之遺產，依法歸屬國庫；其應繳之遺產稅，由國庫依財政收支劃分法之規定分配之。","法條編號":"01515:01515:1981-06-12-修正:3","立法理由":"無人承認繼承之遺產，應歸屬國庫，其應繳之遺產稅，由國庫依財政收支劃分法之規定分配之。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}