File:NDL1459559 配当及利子の税と手取額.pdf

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配当及利子の税と手取額   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
正亀, 進
image of artwork listed in title parameter on this page
Title
配当及利子の税と手取額
Publisher
大同書院
Language jpn
Publication date

1942

昭和17
Place of publication JP
Source

doi:10.11501/1459559

institution QS:P195,Q477675
Creator
InfoField
正亀進 著
Publication Place
InfoField
大阪
Subject: NDC
InfoField
345 345.46
Extent
InfoField
119p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46012186
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ハイトウ オヨビ リシ ノ ゼイ ト テドリガク
Publisher Transcription
InfoField
ダイドウ ショイン
Source Identifier: NDLBibID
InfoField
000000673676
Call Number
InfoField
345.46-Ma61ウ
Creator Transcription: NDLNA
InfoField
マサカメ, ススム
Creator: NDLNAId
InfoField
00322205
Note
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国立国会図書館内では、一部分のみ印刷できます。
Contents
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標題

目次

一 甲種ノ配當利子所得ノ種類/1

二 甲種ノ配當利子所得ニ課セラルヽ稅目及其ノ槪要/2

1 分類所得稅/2

2 綜合所得稅/2

3 配當利子特別稅/3

三 甲種ノ配當利子所得ノ納稅義務者/4

四 納稅義務ナキ者/4

五 所得稅ヲ課セラレザル甲種ノ配當利子所得/7

六 分類所得稅ノミヲ免除セラルヽ所得/8

七 所得稅ノ課稅標準/11

八 所得稅率/12

1 分類所得稅率/12

2 綜合所得稅率/18

綜合所得稅額速算表/19

看做配當所得稅額速算表/20

九 徵收/22

十 無記名公債、社債、株式所有者ノ告知/22

十一 支拂調書/23

十二 利廻/25

1 分類所得稅ノミヲ課セラルヽ場合及源泉課稅選擇ノ場合ノ稅引手取率/25

2 各所得階級ガ新規ニ有價證券投資又ハ預金等ヲ爲ス場合ノ稅引利廻/27

3 綜合所得稅ノ納稅義務者ガ現在所有スル有債證券、預金等ノ稅引利廻/30

十三 源泉課稅ノ選擇ニ就テ/36

附表

一 國債ノ利札金稅引手取額表/41

1 內地ノモノノ支拂ヲ受クル國債ノ利札金/41

2 內地個人ノ郵便官署保管委託國債ノ利札金/43

3 內地個人ノ郵便官署保管委託國債中措規1ノ29ノ規定ノ適用ヲ受クルニ至ル迄ノ利札金/45

4 貯蓄銀行ノ供託シタル國債ノ利札金/47

5 外地ノモノノ支拂ヲ受クル國債ノ利札金/49

6 外地個人ノ郵便官署保管委託國債ノ利札金/51

7 外地個人ノ郵便官署保管委託國債中措規1ノ29ノ規定ノ適用ヲ受クルニ至ル迄ノ利札金/53

二 地方債ノ利札金稅引手取額表/55

1 內地ノモノノ支拂ヲ受クル地方債ノ利札金/55

2 內地個人ノ郵便官署保管委託地方債ノ利札金/57

3 貯蓄銀行ノ供託シタル地方債ノ利札金/59

4 外地ノモノノ支拂ヲ受クル地方債ノ利札金/61

5 外地個人ノ郵便官署保管委員地方債ノ利札金/63

三 社債ノ利札金稅引手取額表/65

1 內地ノモノノ支拂ヲ受クル社債ノ利札金/65

2 內地個人ノ郵便官署保管委託社債ノ利札金/68

3 貯蓄銀行ノ供託シタル普通社債ノ利札金/71

4 貯蓄銀行ノ供託シタル政府保證社債ノ利札金/74

5 內地ノモノノ支拂ヲ受クル政府保證社債ノ利札金/74

6 外地ノモノノ支拂ヲ受クル社債ノ利札金/75

7 外地個人ノ郵便官署保管委託社債ノ利札金/78

8 外地ノモノノ支拂ヲ受クル政府保證社債ノ利札金/81

四 株式配當稅引手取率表/85

1 內地ノモノノ支拂ヲ受クルモノ/85

2 外地ノモノノ支拂ヲ受クルモノ/87

3 內地生命保險會社ノ昭和14年12月31日以前ヨリ引續キ所有スル株式ニ對スル分/89

4 大藏大臣ノ指定スル株式ニシテ昭和17年4月1日以後ノ拂込ニ係ルモノ/91

五 剩餘金ノ分配稅引手取率表/91

六 株式配當稅引手取額表/94

1 內地ノモノノ支拂ヲ受クルモノ/95

2 外地ノモノノ支拂ヲ受クルモノ/102

3 內地生命保險會社ノ昭和14年12月31日以前ヨリ引續キ所有スル株式ニ對スルモノ/110

4 大藏大臣ノ指定スル株式ニ對スル半年分/118

Licensing

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Public domain
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著作権法第67条第1項により文化庁長官裁定を受けて公開(裁定年月日: 2019/07/09)

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