{"error":false,"id":["01515:01515:2004-05-18-修正:65"],"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":65,"條號":"第四十六條","內容":"納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處以所漏稅額一倍至三倍之罰鍰。","法條編號":"01515:01515:2004-05-18-修正:65","立法理由":"配合稅捐稽徵法第四十一條之規定，爰將本條末段「其涉有犯罪行為者，應依刑法處斷」，予以刪除。","現行版":"非現行","版本追蹤":"01515:1981-06-12-修正"},"supported_relations":[],"relations":[]}