{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01541:2025-07-01-修正"],"條號":["第十三條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01541","法律編號:str":"國際金融業務條例","版本編號":"01541:2025-07-01-修正","順序":18,"條號":"第十三條","內容":"國際金融業務分行之所得，免徵營利事業所得稅。但對中華民國境內之個人、法人、政府機關或金融機構授信之所得，其徵免應依照所得稅法規定辦理。","法條編號":"01541:01541:2025-07-01-修正:18","立法理由":"為配合國際金融業務分行放款業務已擴增為授信業務，爰將原條文第十三條「放款之利息」修正為「授信之所得」。","現行版":"現行","版本追蹤":"01541:1997-09-25-修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}