File:NDL1017910 営業収益税法解説 part1.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file(5,487 × 3,956 pixels, file size: 67.06 MB, MIME type: application/pdf, 100 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
営業収益税法解説   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
藤沢, 弘
image of artwork listed in title parameter on this page
Title
営業収益税法解説
Publisher
日本租税学会
Language jpn
Publication date

1926

大正15
Place of publication JP
Source

doi:10.11501/1017910

institution QS:P195,Q477675
Creator
InfoField
藤沢弘 著
Publication Place
InfoField
巣鴨町 (東京府)
Subject: NDC
InfoField
345
Extent
InfoField
254, 48p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43045247
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
エイギョウ シュウエキゼイホウ カイセツ
Publisher Transcription
InfoField
ニホン ソゼイ ガッカイ
Source Identifier: NDLBibID
InfoField
000000592570
Call Number
InfoField
565-47
Creator Transcription: NDLNA
InfoField
フジサワ, ヒロシ
Creator: NDLNAId
InfoField
00261392
Note
InfoField
国立国会図書館内では、一部分のみ印刷できます。
Contents
InfoField
標題

目次

第一章 總説/1

第一節 營業收益税の設定に付て/1

第二節 營業收益税の意義及性質/6

第三節 營業收益税と營業税の異同/14

第二章 營業收益税と所得税、地租及資本利子税の關係に付て/26

第一節 營業收益税と所得税の關係/26

第二節 營業收益税と地租及資本利子税の關係/30

第三章 營業收益税を課すべき者/33

第一節 營業收益税を課すべき法人/33

第二節 營業收益税を課すべき個人/39

第一款 課税の要件/39

第二款 營業收益税を課する個人の各種營業の意義/43

第三款 免税點/70

第三節 營業收益税と地方税の課税の分界/72

第四章 課税の目的たる營業の純益/77

第一節 營業の純益とは何か/77

第二節 營業純益の計算法/80

第一款 法人の營業純益/80

第二款 個人の營業純益/91

第三款 同族會社に關する特別規定/102

第五章 營業收益税を課せず又は免除する營業の純益/106

第一節 總説/106

第二節 不課税營業/108

第三節 免税營業/116

第六章 税率及税額の計算/127

第一節 税率/127

第二節 地租額又は資本利子税額の控除/128

第七章 營業收益税附加税/143

第一節 附加税の意義/143

第二節 課税方法/146

第八章 營業收益税に關する申告及申請/168

第一節 純益金額の申告/168

第一款 法人營業者/168

第二款 個人營業者/171

第三款 申告の効果/173

第二節 其の他の申告及申請/175

第九章 營業收益税の調査/178

第一節 一般的調査手續/178

第二節 個人の純益金額に關する所得調査委員會の調査/182

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

著作権法第67条第1項により文化庁長官裁定を受けて公開(裁定年月日: 2019/07/09)

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current04:27, 8 November 2023Thumbnail for version as of 04:27, 8 November 20235,487 × 3,956, 100 pages (67.06 MB)Wmr-bot (talk | contribs)上載《1017910_1.pdf》

The following page uses this file:

Metadata