File:NDL1445302 日本租税制度 總論ノ2、各論 part1.pdf

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日本租税制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
大蔵省税務講習所
image of artwork listed in title parameter on this page
Title
日本租税制度
Volume 總論ノ2、各論
Publisher
大蔵省税務講習所
Description
謄写版
Language jpn
Publication date

1947

1947
Place of publication JP
Source

doi:10.11501/1445302

institution QS:P195,Q477675
Publication Place
InfoField
[東京]
Subject: NDC
InfoField
345.1
Subject: NDLSH
InfoField
租税制度
Extent
InfoField
2冊 ; 21cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
68010365
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ニホン ソゼイ セイド
Volume Transcription
InfoField
00020
Publisher Transcription
InfoField
オオクラショウ ゼイム コウシュウジョ
Source Identifier: NDLBibID
InfoField
000001113848
Call Number
InfoField
345.1-O6352n
Creator: NDLNAId
InfoField
00783843
Subject: NDLSHId
InfoField
00571497
Type: summaryPartition
InfoField
1
Contents
InfoField
標題

目次

総論

第三章 課税要件/1

第一節 納税義務者/1

第二節 課税物件/4

第三節 課税標準及び税率/8

第四章 課税手続/11

第一節 課税手続槪要/11

第二節 賦課徴收手続/13

第三節 申告納税制度/16

第四節 滞納処分/21

第五節 権利救済手続/24

第五章 処罰規定及び手続/29

第一節 処罰規定/29

第二節 処罰手続/31

各論

第一章 所得税/37

第一節 沿革/37

第二節 納税義務者及び課税物件/49

第三節 非課税法人、非課税所得及び免税所得/51

第四節 課税標準及び税率/53

第五節 申告/62

第六節 納付/70

第十節 罰則/84

第二章 法人税/86

第一節 納税義務及び課税物件/87

第二節 課税標準/89

第三節 税率/92

第四節 申告及び納付/95

第五節 課税標準の更正及び決定/100

第六節 同族會社に関する課税の特別/102

第三章 特別法人税/105

第四章 相続税及び贈與税/111

第一節 沿革/111

第二節 納税義務者/112

第三節 課税物件/116

第四節 課税価格及び税率/122

第五節 財産の評価/122

第六節 申告及び納付/124

第七節 延納及び物納/125

第五章 通行税/126

第六章 登錄税/131

第七章 有価評券移転税/138

第八章 印紙税/146

第九章 取引所税/146

第十章 狩獵免許税/148

第十一章 入場税及び特別入場税/151

第十二章 酒税/156

第一節 沿革/156

第二節 課税物件/158

第三節 税率/161

第四節 課税標準及び納税義務者/165

第五節 賦課徴收/167

第六節 取締及び罰則/170

第十三章 清涼飲料税/171

第十四章 砂糖消費税/177

第十五章 織物消費税/184

第十六章 骨牌税/190

Licensing

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Public domain
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