File:NDL1280742 租税研究 第10巻 part1.pdf

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Original file(9,585 × 6,906 pixels, file size: 165.91 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
租税研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
神戸, 正雄, 1877-1959
image of artwork listed in title parameter on this page
Title
租税研究
Volume 第10巻
Publisher
弘文堂書房
Language jpn
Publication date

1930

昭和5
Place of publication JP
Source

doi:10.11501/1280742

institution QS:P195,Q477675
Creator
InfoField
神戸正雄 著
Publication Place
InfoField
京都
Subject: NDC
InfoField
345
Extent
InfoField
3冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47024938
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ソゼイ ケンキュウ
Volume Transcription
InfoField
00030
Publisher Transcription
InfoField
コウブンドウ ショボウ
Source Identifier: NDLBibID
InfoField
000000778363
Call Number
InfoField
382-49
Creator Transcription: NDLNA
InfoField
カンベ, マサオ
Creator: NDLNAId
InfoField
00026079
Type: summaryPartition
InfoField
1
Contents
InfoField
標題

目次

第一部 所得稅/1

第一編 營利ノ事業ニ屬セザル一時ノ所得/1

緖言/1

第一段 解釋論/2

第二段 立法論/19

結論/22

第二編 所得稅ニ於ケル累進率/23

緖言/23

第一段 所得稅累進ノ理論的考察/25

第二段 所得稅累進ノ實際的考察/35

結論/50

第二部 收益稅/52

第三編 國稅地租ノ課稅標準/52

緖言/52

第一段 理論的考察/54

第二段 實際的詮索/73

結論/75

第四編 地租ニ於ケル累進/76

緖言/76

第一段 土地累進課稅ノ理由/77

第二段 土地累進課稅ノ方法/87

結論/96

第五編 營業稅ニ於ケル累進課稅/97

緖言/97

第一段 營業累進課稅ノ根據/97

第二段 營業累進課稅ノ方法/109

結論/116

第六編 醫師ト營業課稅/117

緖言/117

第一段 醫師營業課稅ノ實例/118

第二段 醫師營業課稅ノ理論/122

結論/140

第七編 百貨店稅/142

緖言/142

第一段 百貨店稅ノ本質及長短/143

第二段 百貨店稅ノ課稅方法/156

結論/165

第三部 交通稅/166

第八編 相續稅ノ弱點/166

緖言/166

第一段 家族主義的見解ニ基ク應能課稅上ノ弱點/169

Licensing

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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.

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current22:24, 14 December 2023Thumbnail for version as of 22:24, 14 December 20239,585 × 6,906, 100 pages (165.91 MB)Wmr-bot (talk | contribs)上載《1280742_1.pdf》

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