{"error":false,"id":["04517:04517:1968-03-12-修正:260"],"data":{"法律編號":"04517","法律編號:str":"公司法","版本編號":"04517:1968-03-12-修正","順序":260,"條號":"第二百四十三條","內容":"發行新股或公司債時，為發行所支出之必要費用，得列入資產負債表之資產項下。\n　　前項金額，應於新股發行後三年內或公司債之償還期限內之每一決算期，平均攤銷之。","法條編號":"04517:04517:1968-03-12-修正:260","現行版":"非現行","版本追蹤":"04517:1966-07-05-全文修正"},"supported_relations":[],"relations":[]}