{"error":false,"id":["04517:04517:1970-08-18-修正:259"],"data":{"法律編號":"04517","法律編號:str":"公司法","版本編號":"04517:1970-08-18-修正","順序":259,"條號":"第二百四十二條","內容":"依第四百十九條第一項第五款所支出之費用，及為設立登記所支出之規費，得列入資產負債表之資產項下。\n　　前項金額應於開業後五年內之每一決算期，平均攤銷之。","法條編號":"04517:04517:1970-08-18-修正:259","現行版":"非現行","版本追蹤":"04517:1966-07-05-全文修正"},"supported_relations":[],"relations":[]}