{"error":false,"id":["01515:01515:2000-01-06-修正:26"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2000-01-06-修正","順序":26,"條號":"第二十一條","內容":"贈與附有負擔者，由受贈人負擔部分應自贈與額中扣除。","法條編號":"01515:01515:2000-01-06-修正:26","立法理由":"附有負擔之贈與，由受贈人負擔部份，自應在贈與數額內扣除。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}