File:NDL790252 営業税法私解 part1.pdf

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営業税法私解   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
岸本, 玄之助
image of artwork listed in title parameter on this page
Title
営業税法私解
Publisher
報光社
Language jpn
Publication date

1897

明30.3
Place of publication JP
Source

doi:10.11501/790252

institution QS:P195,Q477675
Title Transcription
InfoField
エイギョウゼイホウ シカイ
Subject: NDC
InfoField
345
Call Number
InfoField
特14-577
Creator
InfoField
岸本玄之助 著
Source Identifier: JPNO
InfoField
40024506
Material Type
InfoField
Book
Source Identifier: NDLBibID
InfoField
000000441959
Audience
InfoField
一般
Publication Place
InfoField
松江
Creator: NDLNAId
InfoField
00483877
Creator Transcription: NDLNA
InfoField
キシモト, ゲンノスケ
Publisher Transcription
InfoField
ホウコウシャ
Extent
InfoField
178p ; 18cm
Contents
InfoField
目次

営業税法概説/1

第一 課税物件及其条件/9

第二 課税標準及ヒ税率並ニ其計算方法/12

第三 営業税賦課徴収方法/17

第四 営業者ノ責任/19

第五 営業税ト府県税又ハ地方税トノ関係/20

営業税法

第一条 営業税ヲ課スヘキ営業ノ種類/21

第二条 物品販売業並ニ其課税条件/33

第三条 金銭及物品貸付業並ニ同上/44

第四条 製造業並ニ同上/45

第五条 運送業並ニ同上/48

第六条 倉庫業並ニ同上/50

第七条 印刷業、写真業、土木、労力請負業ノ課税条件/51

第八条 席貸業並ニ其課税条件/51

第九条 旅人宿業並ニ同上/53

第十条 料理店業並ニ同上/54

第十一条 課税セサル営業ノ種類/55

第十二条 課税標準及税率/57

第十三条 業名及課税標準ノ届出/62

第十四条 同一人ガ数種ノ営業ヲ為ストキ各別ニ課税ス/64

第十五条 数個ノ営業場ニ於テ同種ノ営業ヲ為ストキニ於ケル課税方法/69

第十六条 課税標準ノ計算方法/72

第十七条 資本金額ヲ不相当ト認ムルトキ政府ニ於テ算定ス/96

第十八条 建物賃貸価格ノ算定方法/103

第十九条 従業者ノ算定方法/103

第二十条 営業税ノ納期/105

第二十一条 新規開業者ニ対スル税金徴収ノ猶予/107

第二十二条 前条ノ例外/109

第二十三条 第二十条及ビ第二十四条ノ例外/112

第二十四条 廃業者ノ税金徴収方/114

第二十五条 前営業者ノ徴税猶予期間ノ利益ハ後ノ営業者ニ及ブ/115

第二十六条 政府ニ於テ算定シタル課税標準額ヲ営業者ニ通知ス/116

第二十七条 営業者ノ再審申立期間並ニ此場合ニ税金ノ徴収ヲ猶予セサル事/117

第二十八条 建物賃貸価格ノ再審方法/119

第二十九条 課税標準タル事項ノ金額、価格、員数ガ減少シタルトキ営業者ニ申告セシメ税金徴収ノ猶予ヲ与ヘ税金ヲ減額ス/120

第三十条 課税標準タル事項ノ金額、価格、員数ガ減少シタルトキ営業者ニ申告セシメ税金徴収ノ猶予ヲ与ヘ税金ヲ減額ス/122

第三十一条 課税標準タル事項ノ金額、価格、員数ガ減少シタルトキ営業者ニ申告セシメ税金徴収ノ猶予ヲ与ヘ税金ヲ減額ス/123

第三十二条 帳簿ヲ備ヘ営業上一切ノ事実ヲ記入セシム/127

第三十三条 収税官吏ノ検査及ビ尋問/128

第三十四条 税法違犯者ニ対スル制裁/129

第三十五条 違犯者ヲ制裁スルニ当リ刑法ノ不論罪等ノ例ヲ用ヰス/131

第三十六条 附加税ノ賦課ヲ許ス/133

第三十七条 税法実施ノ時期/136

第三十八条 明治二十九年度ニ属スル府県税地方税ノ徴収方/136

第三十九条 明治三十年ニ限リ営業税ノ納期ヲ変更ス/139

営業税法施行規則/141

営業名及課税標準届様式/155

附録欧州諸国営業税組織概要/165

仏国営業税組織一覧表/165

墺地利国営業税組織一覧表/167

普魯西国配賦営業税組織一覧表/170

白耳義国営業税組織一覧表/171

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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: 2019/01/25)

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