{"error":false,"id":["01515:01515:2000-01-06-修正:56"],"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":56,"條號":"第四十五條","內容":"納稅義務人對依本法規定，應申報之遺產或贈與財產，已依本法規定申報而有漏報或短報情事者，應按所漏稅額處以一倍至二倍之罰鍰。","法條編號":"01515:01515:2000-01-06-修正:56","立法理由":"配合稅捐稽徵法第四十八條之一之規定，爰將本條但書予以刪除。","現行版":"非現行","版本追蹤":"01515:1981-06-12-修正"},"supported_relations":[],"relations":[]}