{"error":false,"id":["01515:01515:2001-05-29-修正:57"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2001-05-29-修正","順序":57,"條號":"第四十條","內容":"被繼承人死亡前在金融或信託機關租有保管箱或有存款者，繼承人或利害關係人於被繼承人死亡後，依法定程序，得開啟被繼承人之保管箱或提取被繼承人之存款時，應先通知主管稽徵機關會同點驗、登記。","法條編號":"01515:01515:2001-05-29-修正:57","立法理由":"為控制遺產中之動產，參照其他國家成例規定，以利執行","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}