{"error":false,"id":["01515:01515:2009-01-12-修正:81"],"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":81,"條號":"第五十九條","內容":"本法自公布日施行。\n　　本法九十年五月二十九日修正條文施行日期，由行政院定之。","法條編號":"01515:01515:2009-01-12-修正:81","立法理由":"一、第一項未修正。\n　　二、增訂第二項。為使本次修正之信託課稅條文，能與其他信託相關稅法修正條文同時施行，以利信託制度之運作，爰規定本次修正條文施行日期由行政院定之。","現行版":"非現行","版本追蹤":"01515:2001-05-29-修正"},"supported_relations":[],"relations":[]}