{"error":false,"id":["01515:01515:2004-05-18-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":"01515:2004-05-18-修正","順序":41,"條號":"第二十六條","內容":"遺產稅或贈與稅納稅義務人具有正當理由不能如期申報者，應於前三條規定限期屆滿前，以書面申請延長之。\n　　前項申請延長期限以三個月為限。但因不可抗力或其他有特殊之事由者，得由稽徵機關視實際情形核定之。","法條編號":"01515:01515:2004-05-18-修正:41","立法理由":"按原遺產稅法第十九條之規定，增訂但書，以應事實需要。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}