File:NDL1271720 営業収益税の話 part1.pdf

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Original file(8,737 × 6,493 pixels, file size: 113.69 MB, MIME type: application/pdf, 100 pages)

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[edit]
営業収益税の話   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
勝, 正憲, 1879-1957
image of artwork listed in title parameter on this page
Title
営業収益税の話
Publisher
千倉書房
Language jpn
Publication date

1931

昭和6
Place of publication JP
Source

doi:10.11501/1271720

institution QS:P195,Q477675
Creator
InfoField
勝正憲 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345
Extent
InfoField
324p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46079513
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
エイギョウ シュウエキゼイ ノ ハナシ
Publisher Transcription
InfoField
チクラ ショボウ
Source Identifier: NDLBibID
InfoField
000000739682
Call Number
InfoField
607-261
Creator Transcription: NDLNA
InfoField
カツ, マサノリ
Creator: NDLNAId
InfoField
00028295
Contents
InfoField
標題

目次

營業收益稅とは

營業收益稅の生ひ立ち/3

何故營業に課稅するか/8

營業收益稅法の組立て/19

稅法の範圍一覽/22

免稅非課稅所得(純益)一覽/23

所得稅と營業收益稅との比較/26

法人の營業收益稅

納稅義務ある法人/31

稅法施行地/31

營業場/32

營利法人/33

納稅義務の繼承/37

營業純益の計算方/42

事業年度/42

總益金/45

總損金/47

損益に關する諸問題/55

課稅されぬ營業純益/116

非課稅純益/116

免稅純益/133

非課稅、免稅純益の區分/141

稅率及稅額控除・徵收/146

稅率/146

稅額控除/146

徵收/151

同族會社/153

申告、申請及調査、決定/155

申告/155

申請/155

決定/156

申告、申請書式/157

審査、訴願、訴訟/163

審査/163

訴願/165

行政訴訟/169

罰則/172

個人の營業收益稅

課稅される營業の種類/175

稅法施行地/177

營業場/177

課稅營業/178

Licensing

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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.

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current17:31, 11 December 2023Thumbnail for version as of 17:31, 11 December 20238,737 × 6,493, 100 pages (113.69 MB)Wmr-bot (talk | contribs)上載《1271720_1.pdf》

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