File:NDL1271448 税制改革論 part1.pdf

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Original file (9,275 × 6,981 pixels, file size: 132.05 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
税制改革論   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
神戸, 正雄, 1877-1959
image of artwork listed in title parameter on this page
Title
税制改革論
Publisher
立命館出版部
Language jpn
Publication date

1936

昭11
Place of publication JP
Source

doi:10.11501/1271448

institution QS:P195,Q477675
Creator
InfoField
神戸正雄 著
Publication Place
InfoField
京都
Subject: NDC
InfoField
345
Extent
InfoField
259p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46060289
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ゼイセイ カイカク ロン
Publisher Transcription
InfoField
リツメイカン シュッパンブ
Source Identifier: NDLBibID
InfoField
000000720729
Call Number
InfoField
712-86
Creator Transcription: NDLNA
InfoField
カンベ, マサオ
Creator: NDLNAId
InfoField
00026079
Contents
InfoField
標題

目次

第一編 稅制改革私案/1

緖言/1

第一段 稅制改革私案の意圖/2

第二段 稅制改革私案の要綱/3

第三段 稅制改革私案の細目/13

結論/23

第二編 學校と課稅/25

緖言/25

第一段 課稅の原因としての學校/26

第二段 課稅の對象としての學校/33

結論/46

第三編 寺院と課稅/47

緖言/47

第一段 寺院自身と課稅/48

第二段 僧侶と課稅/60

結論/66

第四編 神社と課稅/69

緖言/69

第一段 我現行法下に於ける神社課稅/70

第二段 現制批判及對策/74

結論/87

第五編 宗敎團體と課稅/89

緖言/89

第一段 宗敎團體課稅の實狀/90

第二段 現制批判及び對策/96

結論/107

第六編 資產者と課稅/109

緖言/109

第一段 資產者の租稅能力/110

第二段 資產者課稅の現制及び改善策/120

結論/128

第七編 農業者商工業者の稅負擔/131

緖言/131

第一段 農業所得商工業所得の課稅上の地位/132

第二段 負擔均衡對策/149

結論/152

第八編 中小商工業者の稅負擔/155

緖言/155

第一段 中小商工業過重負擔の原因/156

第二段 中小商工業の負擔輕易策/166

結論/176

第九編 醫と課稅/177

緖言/177

第一段 課稅の原因としての醫/178

第二段 課稅の對象としての醫/180

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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current14:28, 9 December 2023Thumbnail for version as of 14:28, 9 December 20239,275 × 6,981, 100 pages (132.05 MB)Wmr-bot (talk | contribs)上載《1271448_1.pdf》

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