File:NDL1061814 地方財政 part1.pdf

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Original file (5,787 × 3,829 pixels, file size: 53.19 MB, MIME type: application/pdf, 100 pages)

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地方財政   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
小林, 千秋, 1900-1949
image of artwork listed in title parameter on this page
Title
地方財政
Series title 地方行政全書
Publisher
良書普及会
Language jpn
Publication date

1943

昭和18
Place of publication JP
Source

doi:10.11501/1061814

institution QS:P195,Q477675
Creator
InfoField
小林千秋 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
349
Extent
InfoField
307p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46012214
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
チホウ ザイセイ
Series Title Transcription
InfoField
チホウ ギョウセイ ゼンショ
Publisher Transcription
InfoField
リョウショ フキュウカイ
Source Identifier: NDLBibID
InfoField
000000673702
Call Number
InfoField
349-Ko12ウ
Creator Transcription: NDLNA
InfoField
コバヤシ, チアキ
Creator: NDLNAId
InfoField
00220075
Contents
InfoField
標題

目次

第一編 地方財政總論

第一章 緒論/1

第一節 地方財政の概念/1

第二節 國家の財政と地方財政/2

第二章 地方財政の沿革/5

第一節 舊幕時代の町村財政/5

第二節 明治維新以後の地方財政/8

第一款 明治時代初期/8

第二款 民費/12

第三款 地方税規則/14

第三節 府縣制施行後に於ける府縣の財政及税制の沿革/21

第一款 財政/21

第二款 税制/26

第三章 地方財政の現状/37

第一節 最近十箇年に於ける地方財政の趨勢/38

第二節 税制改正後の地方税收入/44

第二編 地方財政各論

第一章 一般地方收入/55

第一節 緒論/55

第二節 地方收入の分類/58

第一款 總説/58

第二款 税收入及税外收入/59

第二章 財産收入/61

第一節 總説/61

第二節 基金、資金其の他の動産/62

第三章 公營事業収入/64

第四章 手數料/68

第五章 受益者負擔竝損傷負擔/72

第一節 受益者負擔/72

第二節 損傷負擔/75

第六章 地方税收入/77

第一節 舊税制時代に於ける地方財政/77

第二節 地方財政調整交付金制度の沿革/90

第三節 現行地方税制/115

第一款 總論/115

一 分與税制度の創設/118

二 物税本位/120

第二款 道府縣税/122

一 還付税/123

二 附加税/124

三 獨立税/126

四 目的税/128

第三款 市町村税/130

一 附加税/130

二 獨立税/132

三 目的税/135

第四款 配付税/137

一 概説/137

二 道府縣配付税/140

三 市町村配付税/145

四 經過規程/148

第四節 地方税の不課税と減免/150

第一款 敍説/150

第二款 地方税の不課税/152

第三款 地方税の減免/161

第七章 地方債收入/167

第一節 總論/167

第一款 地方債の意義/167

一 地方債の財政的意義/168

二 地方債の法律的意義/171

第二款 地方債の種類/174

第三款 地方債の概況/178

第四款 地方債許可の方針/184

Licensing

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Public domain
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