{"total":1,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["01513:2025-12-09-修正"],"條號":["第五十四條"]},"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":98,"條號":"第五十四條","內容":"折舊性固定資產，應設置累計折舊科目，列為各該資產之減項。固定資產之折舊，應逐年提列。\n　　固定資產計算折舊時，應預估其殘值，並以減除殘值後之餘額為計算基礎。\n　　固定資產耐用年數屆滿仍繼續使用者，得就殘值繼續提列折舊。","法條編號":"01513:01513:2025-12-09-修正:98","立法理由":"為縮短財務會計與稅務會計之差異，爰參照商業會計法第四十六條規定，將本條固定資產提列折舊及估算殘價之相關規定予以修正。","現行版":"現行","版本追蹤":"01513:2009-05-01-修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}