File:NDL1148717 南支那及南洋調査 第213輯.pdf

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南支那及南洋調査   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
台湾総督府
image of artwork listed in title parameter on this page
Title
南支那及南洋調査
Volume 第213輯
Publisher
台湾総督官房調査課
Language jpn
Publication date

1935

昭和2-10
Place of publication TW
Source

doi:10.11501/1148717

institution QS:P195,Q477675
Part Title
InfoField
第213輯 蘭領印度主要租税関係法規(台湾総督官房調査課編)
Publication Place
InfoField
[台北]
Subject: NDC
InfoField
302.2
Extent
InfoField
79冊 ; 22-23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47026760
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ミナミシナ オヨビ ナンヨウ チョウサ
Volume Transcription
InfoField
00730
Publisher Transcription
InfoField
タイワン ソウトク カンボウ チョウサカ
Source Identifier: NDLBibID
InfoField
000000792566
Call Number
InfoField
14.2イ-478
Creator: NDLNAId
InfoField
00262103
Type: summaryPartition
InfoField
1
Contents
InfoField
標題

目次

第一編 所得税法/1p

第一章 納税義務者/1p

第二章 蘭領印度内に居住せる又は設立せられたる納税義務者/3p

第三章 蘭領印度内に居住せざる又は設立せられざる納税義務者/11p

第四章 婚姻したる納税義務者、所得税の定額/12p

第五章 二重課税の防止/18p

第六章 免税/18p

第七章 納税年期及納税分期/19p

第八章 所得の申告/20p

第九章 賦課/23p

A 賦課の地/23p

B 所得税調査委員會/24p

C 所得税の査定/26p

D 所得申告者の宣誓/29p

第十章 査定額に對する異議の申立、訴願/29p

第十一章 追徴/32p

第十二章 徴收/33p

第十三章 所得税の免除/38p

第十四章 再計算/41p

第十五章 特殊規定/42p

第十六章 罰則/45p

第十七章 臨時及終末規定/47p

第二編 一九三三年所得に關する非常課税法/48p

第三編 會社税法/51p

第一章 課税の客體、金額及義務/51p

第二章 帳簿及申告/57p

第三章 賦課/61p

第四章 査定額に對する異議の申立/63p

第五章 追徴/64p

第六章 徴收/65p

第七章 特殊規定/67p

第八章 罰則/69p

第九章 臨時及終末規定/70p

第四編 對人税法/71p

第一章 課税の基礎/72p

A 家賃/72p

B 家具/74p

C 馬匹/75p

D 自轉車/76p

E 車輛/77p

F 自動車及オートレツト/77p

第二章 免税/78p

第三章 課税定額/80p

第四章 納税の義務/82p

第五章 動産の申告/83p

第六章 家賃及家具價格の評價、家具價格税率表/86p

第七章 賦課、異議の申立、訴願/88p

第八章 納税告知書、納税日、期限後支拂に對する滯納金/90p

第九章 取立/92p

第十章 納税分期、減税/93p

第十一章 罰則/95p

第十二章 特殊規定/96p

第十三章 本法の施行/97p

第五編 不動産税法/97p

第一章 通則/97p

第二章 租税の名稱及客體/99p

第三章 課税の基礎及定額/102p

第四章 納税義務者/109p

第五章 課税期間、申告、帳簿檢査/110p

第六章 査定/113p

第七章 査定額に對する異議の申立/116p

第八章 追徴/117p

第九章 免税及査定額の中間更訂/118p

第十章 課税臺帳の決定及記入、徴收、時效/121p

第十一章 罰則/124p

第十二章 臨時及終末規定/126p

第六編 財産税法/129p

第一章 納税義務者/129p

第二章 蘭領印度内に居住せる又は設立せられたる納税義務者/130p

第三章 蘭領印度内に居住せざる又は設立せられざる納税義務者/134p

第四章 婚姻したる納税義務者、財産税の定額/134p

第五章 二重課税の防止/135p

第六章 免税/136p

第七章 納税年期及納税分期/136p

第八章 申告/137p

第九章 賦課/140p

第十章 査定額に對する異議の申立、訴願/142p

第十一章 追徴/144p

第十二章 徴收/145p

第十三章 免税/150p

第十四章 特殊規定/152p

第十五章 罰則/154p

第十六章 終末規定/155p

第七編 租税に關する訴願規則/157p

第一章 訴願審査委員會/157p

第二章 訴願審査委員會の組織/157p

第三章 訴願訴訟の提起及裁決/160p

附録 計算例

Licensing

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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.

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