{"error":false,"id":["08107:08107:2002-01-15-制定:49"],"data":{"法律編號":"08107","法律編號:str":"企業併購法","版本編號":"08107:2002-01-15-制定","順序":49,"條號":"第四十三條","內容":"公司以營業或財產認購或交換他公司股票時，如所得股票之價值低於營業或財產帳面價值時，其交易損失，得於十五年內認列。","法條編號":"08107:08107:2002-01-15-制定:49","立法理由":"為鼓勵企業間進行收購及策略聯盟，若因此而產生交易損失，比照金融機構合併法第十七條第六款之規範精神，容許於相當年限內認列損失。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}