{"error":false,"id":["01515:01515:2009-01-12-修正:35"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2009-01-12-修正","順序":35,"條號":"第二十二條","內容":"贈與稅納稅義務人，每年得自贈與總額中減除免稅額二百二十萬元。","法條編號":"01515:01515:2009-01-12-修正:35","立法理由":"為減輕小額財產贈與案件之稅負，增加財產運用效率，降低贈與稅課徵對財富移轉時點之干擾，爰將贈與稅免稅額調高為二百二十萬元。\n","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}