{"error":false,"id":["01515:01515:1981-06-12-修正:41"],"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":41,"條號":"第三十五條","內容":"（刪除）","法條編號":"01515:01515:1981-06-12-修正:41","立法理由":"稅捐稽徵法第三十五條第二項，第三十八條第一項已有規定。又有關「應交由復查委員會．．調查核定」一段，宜參照所得稅法施行細則第七十九條規定，在本法施行細則中予以規定，故刪除本條。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}