{"error":false,"id":["02014:02014:2016-10-21-修正:48"],"data":{"法律編號":"02014","法律編號:str":"鐵路法","版本編號":"02014:2016-10-21-修正","順序":48,"條號":"第四十三條","內容":"國營、地方營及民營鐵路之會計制度，應依相關法令、會計制度規範及一般公認會計原則擬訂，報交通部核定。","法條編號":"02014:02014:2016-10-21-修正:48","立法理由":"現行民營鐵路機構準用國營鐵路機構之會計制度，確有窒礙難行之處，鑑於現行商業與證券交易相關法規對於民營鐵路機構已足以規範，另考量鐵路事業仍有其特殊性，爰予以修正之。","現行版":"非現行","版本追蹤":"02014:2001-05-08-修正"},"supported_relations":[],"relations":[]}