File:NDL2388109 日本財政の特殊問題 part2.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file (5,837 × 3,937 pixels, file size: 73.02 MB, MIME type: application/pdf, 100 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
日本財政の特殊問題   (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
日本財政の特殊問題
Publisher
有斐閣
Language jpn
Publication date

1928

1928
Place of publication JP
Source

doi:10.11501/2388109

institution QS:P195,Q477675
Creator
InfoField
汐見三郎 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
342.1
Extent
InfoField
379p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
48014357
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ニホン ザイセイ ノ トクシュ モンダイ
Volume Transcription
InfoField
00003
Publisher Transcription
InfoField
ユウヒカク
Source Identifier: NDLBibID
InfoField
000000848620
Call Number
InfoField
a340-31
Creator Transcription: NDLNA
InfoField
シオミ, サブロウ
Creator: NDLNAId
InfoField
00072706
Type: summaryPartition
InfoField
1
Contents
InfoField
四 批評/169

第二章 我國酒税の内容/173

第一節 税率の問題/176

第一款 税率と滓引減量及び貯藏減量/176

第二款 清酒造石税と累進税率/178

第三款 酒價の變動と從量税/182

第二節 清酒庫出税と租税の立替/190

第一款 清酒消費税の課税方法/190

第二款 清酒庫出税論の重心/193

第三款 庫出期と納税との關係/198

第四款 庫出割合の地方別研究/206

第五款 庫出税と税金立替の問題/218

第六款 結論/221

第三章 酒税轉嫁の諸過程/227

第一節 酒税の進轉/227

第一款 酒税轉嫁の地方別研究/228

第二款 酒税轉嫁の當事者/235

第二節 酒税の轉嫁と生産過程/240

第一款 清酒の原價計算/240

一 元附の問題/241

二 附帶費の計上/248

第二款 清酒釀造業集中の趨勢/257

一 企業集中の數字/257

二 生産方面と販賣方面/261

第三節 酒税の轉嫁と流通過程/267

第一款 酒造家より小賣商までの過程/267

一 酒造家/267

二 問屋/274

第二款 小賣商より消費者までの過程/277

一 小賣商の數/278

二 小賣商の營業状態/286

第四節 酒價より見たる酒税の轉嫁/297

第一款 酒價の種類/298

一 生産地價格/298

二 卸賣價格/307

三 小賣價格/333

第二款 酒税の轉嫁と酒價/342

一 研究方法/342

二 各種の清酒價格の特質/345

三 酒税の轉嫁/350

Licensing

[edit]
This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
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.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current22:38, 12 January 2024Thumbnail for version as of 22:38, 12 January 20245,837 × 3,937, 100 pages (73.02 MB)Wmr-bot (talk | contribs)上載《2388109_2.pdf》

The following page uses this file:

Metadata