File:NDL1271041 主要国税の摘要.pdf

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Original file (8,916 × 6,912 pixels, file size: 162.25 MB, MIME type: application/pdf, 100 pages)

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Summary

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主要国税の摘要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
野村銀行
image of artwork listed in title parameter on this page
Title
主要国税の摘要
Publisher
野村銀行調査課
Language jpn
Publication date

1942

昭和17
Place of publication JP
Source

doi:10.11501/1271041

institution QS:P195,Q477675
Publication Place
InfoField
大阪
Subject: NDC
InfoField
345 345.21
Extent
InfoField
172p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46012137
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
シュヨウ コクゼイ ノ テキヨウ
Publisher Transcription
InfoField
ノムラ ギンコウ チョウサカ
Source Identifier: NDLBibID
InfoField
000000673627
Call Number
InfoField
345.21-N95ウ
Creator: NDLNAId
InfoField
00322189
Contents
InfoField
標題

目次

第一章 所得稅/1p

第一節 總說/3p

第二節 分類所得稅/8p

第三節 扶養家族及び保險料の控除/34p

第四節 綜合所得稅/42p

第二章 法人稅/51p

第一節 納稅義務ある法人/51p

第二節 課稅標準/52p

第三節 稅率及び稅額/67p

第四節 同族會社に對する特例/70p

第三章 營業稅/76p

第一節 納稅義務者/76p

第二節 課稅標準/77p

第三節 稅率及び稅額/80p

第四章 臨時利得稅/82p

第一節 納稅義務者/82p

第二節 課稅標準/83p

第三節 稅率及び稅額/89p

第五章 特別法人稅/97p

第一節 納稅義務ある法人/97p

第二節 課稅標準/99p

第三節 課稅最低限/101p

第四節 稅率/101p

第六章 配當利子特別稅/101p

第七章 外貨債特別稅/103p

第八章 有價證劵移轉稅/104p

第九章 相續稅/107p

第一節 課稅される相續/107p

第二節 相續財產/108p

第三節 課稅價格/110p

第四節 課稅最低限/114p

第五節 稅率/114p

第六節 相續稅の免除/118p

第七節 納稅義務者/119p

第八節 準相續に對する課稅/120p

第九節 署做贈與/121p

第十節 相續稅の納付/123p

第十章 地租、家屋稅、鑛區稅/126p

第十一章 建築稅/127p

第一節 納稅義務者/127p

第二節 課稅標準/128p

第三節 稅率及び徵收/129p

第十二章 通行稅/129p

第十三章 廣告稅/132p

第一節 課稅の對象/132p

第二節 課稅標準及び稅率/135p

第三節 納稅義務者/135p

第四節 申告、徵收/136p

第十四章 電氣瓦斯稅/137p

第一節 課稅の對象/137p

第二節 課稅標準及び稅率/140p

第三節 課稅最低限/141p

第四節 徵收/142p

第十五章 遊興飮食稅/142p

第十六章 入場稅/144p

第十七章 取引所稅/145p

第十八章 印紙稅/146p

第十九章 登錄稅/149p

第二十章 企業整備に對する課稅上の特例/160p

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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