{"error":false,"id":["01515:01515:2017-05-26-修正:73"],"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":73,"條號":"第五十三條","內容":"（刪除）","法條編號":"01515:01515:2017-05-26-修正:73","立法理由":"一、本條刪除。\n　　二、依八十一年修正公布之稅捐稽徵法第五十條之二規定，本條有關移送法院處分程序之規定已不適用，爰予刪除，以資配合。","現行版":"非現行","版本追蹤":"01515:1993-07-09-修正"},"supported_relations":[],"relations":[]}