{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01527:2007-05-04-修正"],"條號":["第七條"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"01527","法律編號:str":"娛樂稅法","版本編號":"01527:2007-05-04-修正","順序":10,"條號":"第七條","內容":"凡經常提供依本法規定應徵收娛樂稅之營業者，於開業、遷移、改業、變更、改組、合併、轉讓及歇業時，均應於事前向主管稽徵機關辦理登記及代徵報繳娛樂稅之手續。","法條編號":"01527:01527:2007-05-04-修正:10","立法理由":"本條係就原條文第八條移列，除刪除筵席稅有關文字，並將「十日前」改為「事前」外，並作文字修正，俾有較多彈性。","現行版":"現行","版本追蹤":"01527:1980-05-27-制定"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}