File:NDL1271459 税制改革案の検討 - 納税者の為めに part1.pdf

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税制改革案の検討 : 納税者の為めに   (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
税制改革案の検討 : 納税者の為めに
Publisher
清水書店
Language jpn
Publication date

1939

昭14
Place of publication JP
Source

doi:10.11501/1271459

institution QS:P195,Q477675
Creator
InfoField
藤沢弘 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345
Extent
InfoField
199p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46060741
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ゼイセイ カイカクアン ノ ケントウ : ノウゼイシャ ノ タメニ
Publisher Transcription
InfoField
シミズ ショテン
Source Identifier: NDLBibID
InfoField
000000721177
Call Number
InfoField
791-32
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

緖言/1

第一章 稅制改革斷行の時期に關すること/2

第二章 負擔の均衡と租稅の普遍化に關すること/4

第三章 增稅の程度に關すること/7

第四章 生產擴充、資本落積其の他の經濟政策との調和に關すること/12

第五章 新國稅體系に關すること/15

第六章 新地方稅體系に關すること/21

第七章 分類所得稅に關すること/25

第一節 新國稅體系に於ける分類所得稅の地位/25

第二節 分類所得稅の長所と短所/29

第三節 分類所得稅課稅上の諸問題/30

第四節 結論/36

第八章 一般所得稅に關すること/42

第一節 一般所得稅の職能/42

第二節 改革案に於ける一般所得稅の內容/44

第三節 一般所得稅課稅上の諸問題/45

第九章 法人稅と特別法人稅に付て/68

第一節 法人稅の新設/68

第二節 法人稅の課稅標準に付て/[69]

第三節 法人稅の稅率に付て/78

第四節 特別法人稅に付て/80

第十章 臨時利得稅/82

第一節 臨時利得稅の意義/82

第二節 法人の臨時利得稅に付て/83

第三節 現行法と改正案其の各の法人臨時利得稅額の比較に付て/90

第四節 個人の臨時利得稅/93

第十一章 生產擴充政策と事業所得の課稅に付て/97

第十二章 法人と個人の負擔の權衡に關すること/106

第一節 法人と個人の損益計算に付て/106

第二節 法人と個人の課稅所得又は利得の計算に關すること/108

第三節 法人と個人の所得又は利得の課稅率と稅額/111

第十三章 其の他の國稅に付て/117

第一節 相續稅/117

第二節 鑛業稅/123

第三節 其の他の國稅に付て/127

第十四章 地方稅に關すること/132

第一節 地方財政に於ける地方稅の地位/132

第二節 地方稅制の改革に關する根本問題/137

第三節 地租、家屋稅及營業稅に付て/143

第四節 分與稅に付て/149

第五節 戶數割の廢止と市町村民稅の創設に付て/153

結言 稅務行政に關すること/159

追補

其の一 稅制調査會小委員會の報告に付て/163

其の二 稅制調査會の報告に付て/169

附錄 現行內國稅率一覽

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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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