{"error":false,"id":["01517:01517:2025-08-29-修正:34"],"data":{"法律編號":"01517","法律編號:str":"貨物稅條例","版本編號":"01517:2025-08-29-修正","順序":34,"條號":"第二十二條","內容":"產製廠商應設置並保存足以正確計算貨物稅之帳簿、憑證及會計紀錄。","法條編號":"01517:01517:2025-08-29-修正:34","立法理由":"一、本條新增。\n　　二、產製廠商應設置帳冊憑證等事項，稽徵規則第一百零五條及第一百三十條已有規定，爰予參照納入本條，俾資遵循。","現行版":"非現行","版本追蹤":"01517:1990-01-18-全文修正"},"supported_relations":[],"relations":[]}