{"error":false,"id":["01515:01515:1981-06-12-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":"01515:1981-06-12-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。\n　　稽徵機關或受處分人，不服法院所為裁定時，得於接到法院裁定通知之次日起，十日內提出抗告。","法條編號":"01515:01515:1981-06-12-修正:61","立法理由":"一、第一項不修正。\n　　二、為保障徵納雙方權益，爰增訂第二項明定抗告程序，以資因應。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}