File:NDL1885979 財政學 part1.pdf

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Original file(7,383 × 5,104 pixels, file size: 102.16 MB, MIME type: application/pdf, 100 pages)

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Summary

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財政學   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
汐見, 三郎, 1895-1962
image of artwork listed in title parameter on this page
Title
財政學
Series title 朝日新講座 ; 4
Publisher
朝日新聞社
Language jpn
Publication date

1941

1941.8
Place of publication JP
Source

doi:10.11501/1885979

institution QS:P195,Q477675
Creator
InfoField
汐見三郎 著
Publication Place
InfoField
東京
Subject: NDC9
InfoField
341
Subject: NDLC
InfoField
DG1
Subject: NDLSH
InfoField
財政学
Extent
InfoField
197p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
98007941
Date Digitized: W3CDTF
InfoField
2011-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ザイセイガク
Series Title Transcription
InfoField
アサヒ シンコウザ
Source Identifier: NDLBibID
InfoField
000002595702
Call Number
InfoField
DG1-G26
Creator Transcription: NDLNA
InfoField
シオミ, サブロウ
Creator: NDLNAId
InfoField
00072706
Subject: NDLSHId
InfoField
00574563
Contents
InfoField
標題

目次

緖論/1

第一 財政學の成立と發達/1

第二 財政學の硏究題目/3

第一編 財政の組立/5

第一 財政と財界/5

第二 我國の財政の幅/12

第三 經費の分析/20

第四 公債の發行と消化/28

第五 地方財政/36

第二編 租稅體系/47

第一 各國の租稅負擔/47

第二 租稅中心時代/52

第三 租稅の最高原則/58

第四 租稅制度の確立/64

第五 租稅の目的/67

第六 租稅の減免/70

第三編 國稅論/79

第一章 國稅の發達/79

第二章 國稅體系/84

第三章 收得稅/91

第一 所得稅/91

第二 收益稅と財產稅/99

第三 特別收得稅/107

第四章 流通稅/112

第一節 財產流通稅/113

第一 不動產取引稅/113

第二 資本取引稅/115

第三 一般取引稅/118

第四 運送稅/122

第二節 價格流通稅/123

第一 印紙稅/123

第二 登錄稅/126

第五章 消費稅/128

第一 直接消費稅/130

第二 内地消費稅/132

第三 關稅/139

第四編 地方稅論/141

第一章 地方稅體系/141

第二章 地方分與稅分與金制度/148

第三章 國稅附加稅と還付稅/152

第四章 道府縣稅獨立稅と道府縣稅附加稅と市町村稅獨立稅/157

第五章 目的稅と受益者分擔金/163

第六章 大都市財政/166

餘論 財政と財界との有機的關係/175

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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