{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01515:2020-12-29-修正"],"條號":["第七條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2020-12-29-修正","順序":12,"條號":"第七條","內容":"贈與稅之納稅義務人為贈與人。但贈與人有下列情形之一者，以受贈人為納稅義務人：\n　　一、行蹤不明。\n　　二、逾本法規定繳納期限尚未繳納，且在中華民國境內無財產可供執行。\n　　三、死亡時贈與稅尚未核課。\n　　依前項規定受贈人有二人以上者，應按受贈財產之價值比例，依本法規定計算之應納稅額，負納稅義務。","法條編號":"01515:01515:2020-12-29-修正:12","立法理由":"一、因應司法院釋字第六二二號解釋，增訂第一項第三款，規定贈與人生前贈與截至死亡時尚未核課之贈與稅，以受贈人為納稅義務人，序文並酌作文字修正。\n　　二、第二項未修正。\n","現行版":"現行","版本追蹤":"01515:2009-01-12-修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}