{"error":false,"id":["02018:02018:1969-07-15-制定:11"],"data":{"法律編號":"02018","法律編號:str":"發展觀光條例","版本編號":"02018:1969-07-15-制定","順序":11,"條號":"第十一條","內容":"觀光事業主管機關為開發建設觀光事業，對依法徵收或協議購買之土地，辦理所有權移轉登記時，免徵契稅。\n　　前項徵收或協議購買之土地，在未出賣與興辦觀光事業者前，確無收益者，免徵土地稅。","法條編號":"02018:02018:1969-07-15-制定:11","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}