{"error":false,"id":["01519:01519:1989-10-12-全文修正:49"],"data":{"法律編號":"01519","法律編號:str":"土地稅法","版本編號":"01519:1989-10-12-全文修正","順序":49,"條號":"第三十七條","內容":"土地所有權人因重購土地退還土地增值稅者，其重購之土地，自完成移轉登記之日起，五年內再行移轉時，除就該次移轉之漲價總數額課徵土地增值稅外，並應追繳原退還稅款；重購之土地，改作其他用途者亦同。","法條編號":"01519:01519:1989-10-12-全文修正:49","立法理由":"本條未修正。","現行版":"非現行","版本追蹤":"01519:1977-07-01-制定"},"supported_relations":[],"relations":[]}