File:NDL1281314 所得税及法人税 part1.pdf

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Original file(9,020 × 6,577 pixels, file size: 159.78 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
所得税及法人税   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
勝, 正憲, 1879-1957
image of artwork listed in title parameter on this page
Title
所得税及法人税
Publisher
千倉書房
Language jpn
Publication date

1940

1940
Place of publication JP
Source

doi:10.11501/1281314

institution QS:P195,Q477675
Creator
InfoField
勝正憲 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345.3
Subject: NDLSH
InfoField
所得税 法人税
Extent
InfoField
477p ; 20cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
56001865
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ショトクゼイ オヨビ ホウジンゼイ
Publisher Transcription
InfoField
チクラ ショボウ
Source Identifier: NDLBibID
InfoField
000000943344
Call Number
InfoField
345.3-Ka691s
Creator Transcription: NDLNA
InfoField
カツ, マサノリ
Creator: NDLNAId
InfoField
00028295
Subject: NDLSHId
InfoField
00572313 00563565
Contents
InfoField
標題

目次

所得稅/1

第一 所得稅は國民稅/1

第二 所得稅の組替へ/4

第三 分類所得稅の仕組/6

第四 綜合所得稅の仕組/11

第五 新所得稅と第三種所得稅とはどこが違ふか/12

第六 所得稅は誰れに課かるか/19

第七 稅法施行地/21

第八 納稅義務者(人の關係)/23

第九 納稅義務者(物の關係)/27

第一〇 納稅義務者(法人の場合)/29

第一一 納稅義務はいつから始まるか/30

第一二 納稅義務のない場合/34

第一三 分類所得稅の課せられる所得/50

第一四 分類所得の計算方法/59

第一五 不動產所得と乙種の配當利子所得の免稅點/82

第一六 基礎控除/83

第一七 分類所得稅の稅率/96

第一八 合同運用信託の利益に對する重複稅額の控除/102

第一九 外地から生ずる所得の特例/104

第二〇 扶養控除/106

第二一 生命保險料の控除/115

第二二 綜合所得稅/120

第二三 個人の總所得の計算方法/122

第二四 勤勞所得の控除/128

第二五 課稅最低限/129

第二六 稅率及稅額/131

第二七 申吿・申請と調書提出/138

第二八 調査・決定及所得調査委員會/156

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.

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current11:57, 14 December 2023Thumbnail for version as of 11:57, 14 December 20239,020 × 6,577, 100 pages (159.78 MB)Wmr-bot (talk | contribs)上載《1281314_1.pdf》

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