{
  "fields": [{"id":"_id","type":"int"},{"id":"項次","type":"numeric","info":{"type_override":"numeric"}},{"id":"項目","type":"text"},{"id":"依據法律","type":"text"},{"id":"條款","type":"text"},{"id":"113年度稅式支出金額(千元)","type":"text"},{"id":"114年度稅式支出金額(千元)","type":"text"},{"id":"115年度稅式支出金額(千元)","type":"text"}],
  "records": [
    [1,1,"直轄市及縣(市)政府得對船舶核定免徵使用牌照稅。","使用牌照稅法","第4條","36,537","33,518","33,520"],
    [2,2,"直轄市及縣(市)政府得對完全以電能為動力之機動車輛免徵使用牌照稅(免徵期間至114年12月31日)。","使用牌照稅法","第5條第2項","2,681","3,089","3,089"],
    [3,3,"屬於軍隊裝備編制內之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第1款","-","-","-"],
    [4,4,"在設有海關地方行駛，已經海關徵收助航服務費之船舶免徵使用牌照稅。","使用牌照稅法","第7條第1項第2款","-","-","-"],
    [5,5,"專供公共安全使用，而有固定特殊設備及特殊標幟之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第3款","1,530","1,588","1,588"],
    [6,6,"衛生機關及公共團體設立之醫院，專供衛生使用而有固定特殊設備及特殊標幟之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第4款","1,185","1,159","1,159"],
    [7,7,"享有外交待遇機構及人員之交通工具，經外交部核定並由交通管理機關發給專用牌照者免徵使用牌照稅。","使用牌照稅法","第7條第1項第5款","-","-","-"],
    [8,8,"專供運送電信郵件使用，有固定特殊設備或特殊標幟之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第6款","76","76","76"],
    [9,9,"專供教育文化之宣傳巡迴使用之交通工具，而有固定特殊設備及特殊標幟者免徵使用牌照稅。","使用牌照稅法","第7條第1項第7款","-","-","-"],
    [10,10,"供持有身心障礙手冊或證明者使用之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第8款","9,816","10,039","10,039"],
    [11,11,"專供已立案之社會福利團體和機構使用，並經各地社政機關證明之交通工具免徵使用牌照稅。","使用牌照稅法","第7條第1項第9款","60","60","60"],
    [12,12,"經交通管理機關核准之公路汽車客運業及市區汽車客運業，專供大眾運輸使用之公共汽車免徵使用牌照稅。","使用牌照稅法","第7條第1項第10款","655","655","655"],
    [13,13,"離島建設條例適用地區之交通工具在該地區領照使用者免徵使用牌照稅。","使用牌照稅法","第7條第1項第11款","203,038","207,729","207,729"],
    [14,14,"計程車免徵使用牌照稅。","發展大眾運輸條例","第2條第3項","1,045","1,013","1,013"]
]}