{"error":false,"id":["01191:01191:2024-10-25-修正:74"],"data":{"法律編號":"01191","法律編號:str":"都市更新條例","版本編號":"01191:2024-10-25-修正","順序":74,"條號":"第六十八條","內容":"以更新地區內之土地為信託財產，訂定以委託人為受益人之信託契約者，不課徵贈與稅。\n　　前項信託土地，因信託關係而於委託人與受託人間移轉所有權者，不課徵土地增值稅。","法條編號":"01191:01191:2024-10-25-修正:74","立法理由":"條次變更，內容未修正。","現行版":"現行","版本追蹤":"01191:2018-12-28-全文修正"},"supported_relations":[],"relations":[]}