File:NDL1445504 治外法権撤廃の実績 課税権篇.pdf

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Original file(8,637 × 6,981 pixels, file size: 123.48 MB, MIME type: application/pdf, 98 pages)

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治外法権撤廃の実績   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
満州国総務庁
image of artwork listed in title parameter on this page
Title
治外法権撤廃の実績
Volume 課税権篇
Publisher
満州国総務庁情報処
Language jpn
Publication date

1936

1936
Place of publication CN
Source

doi:10.11501/1445504

institution QS:P195,Q477675
Publication Place
InfoField
[新京]
Subject: NDC
InfoField
349.2225
Subject: NDLC
InfoField
AM13-361
Subject: NDLSH
InfoField
租税法--満州 治外法権
Extent
InfoField
156p 図 地図 ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
72012984
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
チガイ ホウケン テッパイ ノ ジッセキ
Volume Transcription
InfoField
カゼイケ
Source Identifier: NDLBibID
InfoField
000001208495
Call Number
InfoField
AM13-361-1
Creator: NDLNAId
InfoField
00266966
Subject: NDLSHId
InfoField
00601829 00572965
Contents
InfoField
標題

目次

第一 まへがき/1

1 日本人と第三國人/2

2 漸進主義/4

3 試金石的意義/6

4 今次條約の主流/8

第二 課稅權の實績/11

1 國稅、地方稅の種類/11

2 國稅徵稅機關の現狀/16

3 日系職員の配置狀況/19

4 國稅徵收法と租稅犯處罰法/32

5 國稅關係の現狀/34

(イ) 課稅見込額/34

(ロ) 地稅/37

(ハ) 契稅/38

(ニ) 營業稅/39

A 實施狀況/39

B 營業稅收入見込額/42

C 營業稅率/44

D 營業稅諮問委員の制度/48

(ホ) 法人營業稅/53

(ヘ) 出產糧石稅/54

(ト) 木稅/56

(チ) 鑛業稅及續業登錄稅/56

(リ) 商業登記稅、特許登錄稅、意匠登錄稅/58

(ヌ) 消費稅關係/58

A 實施槪況(附、英米煙草の改組)/58

B 消費稅課稅物件製造取締法/60

C 酒稅/61

D 家釀自用酒稅/64

E 播菸稅/65

F 三種統稅/66

G 輸入物品に對する內國消費稅/68

H 菸稅/69

(ル) 滿鐡附屬地內外に於ける消費稅制度の調整/70

A 調整のあらすじ/70

B 滿洲國、關東局間の協定/71

6 地方稅關係の現狀/78

(イ) 地方稅に關係ある法令、稅目、簡系/78

(ロ) 地方稅の稅率/84

A 地方稅法、同法施行規則に關する訓令/84

B 稅率現狀/94

C 日本人に對する輕減稅率及附加稅稅率/103

(ハ) 地方稅の徵收機關/104

(ニ) 地方稅實施の狀況/106

A 地方稅整理計畫の現狀/106

B 地方稅實施の槪況/110

C 哈爾濱特別市に於ける電燈電熱消費損/111

D 日本人に對する地方稅處理上の特例/112

E 滯納處分、租稅犯則處分/114

第三 民會事務の引繼/115

1 事務引繼の狀況/115

2 指示事項及通牒の摘錄/117

3 在滿日本人民會一覽/120

第四 むすび/131

附錄/133

Licensing

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Public domain
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