File:NDL1021446 保全会社と所得税 part1.pdf

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保全会社と所得税   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
藤沢, 弘
image of artwork listed in title parameter on this page
Title
保全会社と所得税
Publisher
日本租税学会
Language jpn
Publication date

1925

大正14
Place of publication JP
Source

doi:10.11501/1021446

institution QS:P195,Q477675
Creator
InfoField
藤沢弘 著
Publication Place
InfoField
巣鴨町 (東京府)
Subject: NDC
InfoField
345
Extent
InfoField
131, 52p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43048698
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ホゼン ガイシャ ト ショトクゼイ
Publisher Transcription
InfoField
ニホン ソゼイ ガッカイ
Source Identifier: NDLBibID
InfoField
000000595995
Call Number
InfoField
535-232
Creator Transcription: NDLNA
InfoField
フジサワ, ヒロシ
Creator: NDLNAId
InfoField
00261392
Note
InfoField
国立国会図書館内では、一部分のみ印刷できます。
Contents
InfoField
標題

目次

其の一 保全會社とは何か

(一) 其の名稱に付て/1

(二) 其の實質と組織/3

(三) 我國に於ける保全會社と諸外國の例/17

(四) 所得税法上の保全會社/26

其の二 何故保全會社が殖えるか

(一) 納税上の利害關係/31

(二) 其の他の原因/42

其の三 保全會社に關する所得税法の新規定

(一) 新規定の大體の趣旨/45

(二) 保全會社の要件/49

(三) 利益配當の認定課税/56

(四) 保全會社と其の株主又は社員との間に於ける脱税的行爲の否認に因る所得の算定/62

(五) 特別規定適用の前提要件/73

其の四 保全會社に對する所得税法の新規定の價値と影響

(一) 保全會社の要件規定に付て/83

(二) 利益配當の認定課税に關する規定に付て/89

(三) 脱税的行爲の否認に因る所得の計算に關する規定に付て/102

(四) 特別規定適用の條件規定に付て/104

其の五 保全會社對策と所得税制度の改善に付て

(一) 保全會社對策の根本觀念/111

(二) 所得税制度改善私案/112

其の六 保全會社と營業税又は相續税の課税關係

(一) 營業税に付て/121

(二) 相續税に付て/127

附録 改正所得税法及同施行規則/133

Licensing

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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.

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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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