File:NDL1025668 公社債投資の常識.pdf

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公社債投資の常識   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
日興証券株式会社
image of artwork listed in title parameter on this page
Title
公社債投資の常識
Publisher
日興証券
Language jpn
Publication date

1940

昭和15
Place of publication JP
Source

doi:10.11501/1025668

institution QS:P195,Q477675
Creator
InfoField
日興証券株式会社 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
676
Extent
InfoField
98p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44005867
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
コウシャサイ トウシ ノ ジョウシキ
Publisher Transcription
InfoField
ニッコウ ショウケン
Source Identifier: NDLBibID
InfoField
000000609183
Call Number
InfoField
特206-385
Creator: NDLNAId
InfoField
00265023
Contents
InfoField
標題

目次

一、 投資物にはどんな物を選ぶか/1p

投資物選擇の標準/1p

(イ) 安全確實性

(ロ) 有利性

(ハ) 簡易性

(ニ) 流通性

(ホ) 擔保性

各種投資物の比較/3p

(1) 土地

(2) 家屋

(3) 個人貸金

(4) 郵便貯金

(5) 銀行定期預金

(6) 金錢信託

(7) 株式

(8) 公社債

二、 公社債とはどんなものか/6p

1. 國債/8p

國債の意義

國債の優遇

國債の種類

2. 地方債/13p

地方債の意義

地方債の優遇

地方債の種類

3. 銀行債劵/15p

銀行債劵の意義

銀行債劵の種類

政府保證興業債劵

4. 特殊社債/18p

特殊社債の意義

日本發送電社債

日本製鐵社債

南滿洲鐵道社債

東洋拓殖債劵

滿洲拓殖公社々債

滿洲電信電話社債

南洋拓殖債劵

東北興業債劵

燃料興業債劵

東北振興電力社債

台灣電力社債

北樺太石油社債

北樺太鑛業社債

台灣拓殖債劵

鮮滿拓殖債劵

北支那開發債劵

中支那振興債劵

鑛業開發債劵

其他

5. 特殊金融債劵/25p

6. 普通社債/26p

普通社債の意義

普通社債の種類

物上擔保附社債

支拂保證附社債

特約附社債

無擔保社債

(附)轉換社債

7. 内地發行外國公社債/35p

(イ) 滿洲國債/35p

(ロ) 滿洲國會社の社債/36p

三、 公社債投資の優越性/38p

(1) 公社債投資は安全確實である/38p

有價證劵引受業法

有價證劵取締法

(2) 公社債投資は有利である/39p

表(一) 公社債預金の税控除利廻表/40p

(3) 公社債は投資手續が簡單であり、又、容易に處分することが出來る/40p

(4) 公社債は擔保性が優れて居る/41p

「證劵擔保貸付」に就いて/42p

(5) 公社債と株式との相違/43p

表(二) 公社債・銀行預金・金錢信託及株式の所得別税控除利廻表/44p

四、 公社債投資の實際/46p

1. 新規發行公社債への應募/46p

(A) 發行條件/46p

(イ) 發行總額

(ロ) 劵面種類

(ハ) 利率

(ニ) 發行價額

(ホ) 償還の方法及期限

(ヘ) 利子支拂方法

(ト) 元利金支拂場所

(チ) 物上擔保

(リ) 受託會社

(ヌ) 特約

(ル) 申込期間

(ヲ) 申込證據金

(ワ) 拂込期日

(カ) 乘換應募

(B) 募集方法/51p

(C) 下引受/52p

(D) 應募/52p

(E) 割戻し/53p

(F) 拂込/53p

2. 公社債の普通の賣買/54p

(イ) 經過利子/54p

經過利子の計算方法/55p

(ロ) 裸値段/58p

(ハ) 仲値/59p

(ニ) 十五日以内賣方勝手渡/59p

3. 國債市場に於ける公社債の賣買/60p

4. 公社債の相場/61p

(イ) 公社債の相場はどうして生れるか/61p

(ロ) 國債・地方債・社債の相場の關係/62p

(ハ) 株式相場との差異/65p

(ニ) 外貨債の相場/65p

五、 公社債の税金/67p

分類所得税・配當利子特別税/67p

表(三) 公社債利子諸税表/68p

手取利子金額の計算方法/69p

個人所得の綜合課税に就いて/74p

綜合所得税の賦課に於ける源泉課税方法選擇に就いて/74p

法人所得の綜合課税に就いて/75p

有價證劵移轉税/76p

外貨債の課税に就いて/77p

免税團體/79p

滿洲國關係の公社債の税金/80p

六、 公社債の利廻採算/81p

(1) 直接利廻(又は收益利廻)/81p

(2) 間接利廻(又は最終償還利廻・最終利廻)/82p

(附)

1 税含み利廻と税控除利廻に就いて/85p

2 複利々廻/86p

3 日歩計算利廻/87p

七、 公社債の保全/88p

(1) 元利金の取立/88p

(2) 公示催告・除權判決/88p

(3) 記番號登録/89p

(4) 記名式書換/90p

(5) 登録國債/91p

(6) 證劵保管預け/91p

八、 公社債取扱機關の選擇/94p

(附)日興證劵株式會社の歴史/95p

用語索引/97p

Licensing

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Public domain
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