{"error":false,"id":["03101:03101:1983-07-15-全文修正:34"],"data":{"法律編號":"03101","法律編號:str":"農業發展條例","版本編號":"03101:1983-07-15-全文修正","順序":34,"條號":"第三十一條","內容":"家庭農場之農業用地，其由能自耕之繼承人一人繼承或承受，而繼續經營農業生產者，免徵遺產稅或贈與稅，並自繼承或承受之年起，免徵田賦十年。但如繼續經營不滿五年者，應追繳應納稅賦；其需以現金補償其他繼承人者，由農業主管機關協助辦理十五年貸款。","法條編號":"03101:03101:1983-07-15-全文修正:34","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}