{"error":false,"id":["01515:01515:2020-12-29-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":"01515:2020-12-29-修正","順序":65,"條號":"第四十五條","內容":"納稅義務人對依本法規定，應申報之遺產或贈與財產，已依本法規定申報而有漏報或短報情事者，應按所漏稅額處以二倍以下之罰鍰。","法條編號":"01515:01515:2020-12-29-修正:65","立法理由":"原條文科處漏稅額一至二倍之罰鍰，修正為二倍以下，俾使處罰金額得按漏稅情節為更合宜之處理。\n","現行版":"現行","版本追蹤":"01515:2009-01-12-修正"},"supported_relations":[],"relations":[]}