{"error":false,"id":["01515:01515:2017-05-26-修正:23"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2017-05-26-修正","順序":23,"條號":"第十四條","內容":"遺產總額應包括被繼承人死亡時依第一條規定之全部財產，及依第十條規定計算之價值。但第十六條規定不計入遺產總額之財產，不包括在內。","法條編號":"01515:01515:2017-05-26-修正:23","立法理由":"明訂遺產總額之計算標準。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}