{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01513:2025-12-09-修正"],"條號":["第一百零七條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:2025-12-09-修正","順序":186,"條號":"第一百零七條","內容":"納稅義務人違反第八十三條之規定，不按規定時間提送各種帳簿、文據者，稽徵機關應處以一千五百元以下之罰鍰。\n　　納稅義務人未經提出正當理由，拒絕接受繳款書者，稽徵機關除依稅捐稽徵法第十八條規定送達外，並處以一千五百元以下之罰鍰。","法條編號":"01513:01513:2025-12-09-修正:186","立法理由":"修正第一項及第二項之金額，配合第六條規定之貨幣單位變更，由國幣修正為以新臺幣為單位計算之金額。","現行版":"現行","版本追蹤":"01513:1989-12-29-修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}