File:NDL1712011 租税研究 第3巻 part1.pdf

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Original file(9,112 × 6,720 pixels, file size: 150.05 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3巻
Publisher
弘文堂
Language jpn
Publication date

1928

昭和3
Place of publication JP
Source

doi:10.11501/1712011

institution QS:P195,Q477675
Creator
InfoField
神戸正雄 著
Publication Place
InfoField
京都
Subject: NDC
InfoField
345
Extent
InfoField
10冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
48012653
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
00103
Publisher Transcription
InfoField
コウブンドウ
Source Identifier: NDLBibID
InfoField
000000846917
Call Number
InfoField
a344-43
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 租稅一般/1

第一編 租稅ニ於ケル補完作用/1

緖言/1

第一段 租稅補完作用ノ意義/2

第二段 租稅補完作用ノ重要/10

結論/28

第二編 租稅ニ於ケル給付能力ノ原則/30

緖言/30

第一段 給付能力原則ノ根據/30

第二段 給付能力原則ノ意義/36

第三段 犠牲平等ノ意義及此ト給付能力原則トノ關係/44

結論/50

第三編 給付能力原則ノ適用/52

緖言/52

第一段 租稅其モノニ於ケル事情/53

第二段 租稅ノ物的基礎ニ於ケル事情/55

第三段 租稅主體ニ於ケル事情/62

結論/74

第四編 純理上ヨリ觀タル財產重課ノ理由/76

緖言/76

第一段 勤勞ニ存セスシテ特ニ財產ニ存スル有利ナル事情/79

第二段 財產ニ存セスシテ特ニ勤勞ニ存スル不利ナル事情/90

結論/100

第五編 營業ノ租稅給付能力/101

緖言/101

第一段 營業ニ於ケル人的物的兩元素ノ共存ニ基ク給付能力ノ程度/102

第二段 營業ニ於ケル危險度ノ相違ニ基ク給付能力ノ程度/111

結論/121

第六編 累進課稅ノ根據/123

緖言/123

第一段 普通說/125

第二段 私ノ見解/135

結論/149

第七編 累進課稅ノ弱點/150

緖言/150

第一段 課稅技術及公平負擔上ノ弱點/150

第二段 道義上ノ弱點/158

第三段 經濟產業上ノ弱點/160

第四段 財政收入上ノ弱點/166

第五段 政治社會上ノ弱點/168

結論/171

第八編 租稅ノ限度/173

緖言/173

第一段 租稅限度ニ關スル數字的ノ標準/174

Licensing

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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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