File:NDL1276621 個人と税 part2.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file (8,627 × 6,862 pixels, file size: 145.79 MB, MIME type: application/pdf, 100 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
個人と税   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
多加谷, 敢
image of artwork listed in title parameter on this page
Title
個人と税
Publisher
高山書院
Language jpn
Publication date

1942

昭和17
Place of publication JP
Source

doi:10.11501/1276621

institution QS:P195,Q477675
Creator
InfoField
多加谷敢 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345
Extent
InfoField
348, 41p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46012141
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
コジン ト ゼイ
Publisher Transcription
InfoField
タカヤマ ショイン
Source Identifier: NDLBibID
InfoField
000000673631
Call Number
InfoField
345-Ta56ウ
Creator Transcription: NDLNA
InfoField
タカタニ, イサム
Creator: NDLNAId
InfoField
00322191
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
第六章 稅率及稅額/188

第七章 地租額、家屋稅額の控除される場合/191

第八章 營業純益金額の申告/192

第九章 營業純益金額の調査と決定/193

第十章 純益金額決定に對する救濟/196

第一節 審査請求/196

第二節 訴願/198

第三節 訴訟/198

第十一章 營業稅の納期/200

第十二章 納稅地及納稅管理人/202

第十三章 資力喪失者に對する救濟/203

第十四章 罰則/204

第三篇 所得稅/205

第一章 所得稅の納稅義務者/207

第二章 所得稅を課稅されない場合/209

第三章 所得稅を免除される場合/210

第四章 所得稅の仕組/211

第五章 分類所得稅/212

第一節 不動產所得/214

第二節 配當利子所得/215

第三節 事業所得/217

第四節 勤勞所得/220

第五節 山林の所得/222

第六節 退職所得/222

第七節 淸算取引所得/223

第六章 分類所得稅を課されない所得/224

第七章 各所得の計算方法/227

第八章 分類所得稅の免稅點及基礎控除/233

第九章 事業所得からの基礎控除/241

第十章 分類所得稅の稅率/245

第十一章 分類所得稅から控除されるもの/250

第一節 扶養家族の控除/250

第二節 保險料の控除/255

第三節 扶養家族、保險料の控除申請/259

第十二章 同居家族と扶養家族/260

第十三章 綜合所得稅/261

第十四章 綜合所得稅を課されない場合/263

第十五章 總所得の計算方法/264

第十六章 綜合所得稅の稅率及稅額/270

第十七章 所得稅の申告及申請/273

第十八章 所得稅の調査と決定/282

第十九章 所得金額決定に對する救濟/288

第二十章 所得調査委員會及所得審査委員會/288

第二十一章 所得稅の徵收及納期/292

第二十二章 納稅地及納稅管理人/294

第二十三章 資力喪失者に對する救濟/296

第二十四章 附加稅の禁止/297

第二十五章 罰則/297

分類所得稅額一覽表/300

綜合所得稅額一覽表/307

第四篇 臨時利得稅/310

第一章 臨時利得稅の納稅義務者/312

第二章 臨時利得稅は何に課稅するか/314

第三章 營業利得及其の計算/317

第一節 個人の利益/319

第二節 平均利益/321

第四章 課稅最低限/330

第五章 讓渡利得及其の計算/330

第六章 稅率、納期/335

第七章 利得金額の申告/338

第八章 利得金額の調査と決定/339

第九章 利得金額決定に對する救濟/340

第十章 納稅地及納稅管理人/340

第十一章 資力喪失者に對する救濟/340

第十二章 附加稅の禁止/341

第十三章 罰則/341

第十四章 經過規定/342

第五篇 稅務の申告、申請/344

附錄

營業稅法、所得稅法、臨時利得稅法/卷末

Licensing

[edit]
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.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

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)

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current20:26, 12 December 2023Thumbnail for version as of 20:26, 12 December 20238,627 × 6,862, 100 pages (145.79 MB)Wmr-bot (talk | contribs)上載《1276621_2.pdf》

The following page uses this file:

Metadata