File:NDL1441472 新税法の解説 - 税務便覧附.pdf

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Original file (8,197 × 6,441 pixels, file size: 74.52 MB, MIME type: application/pdf, 67 pages)

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新税法の解説 : 税務便覧附   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
松下, 敬
image of artwork listed in title parameter on this page
Title
新税法の解説 : 税務便覧附
Publisher
松下会計事務所
Language jpn
Publication date

1938

昭和13
Place of publication JP
Source

doi:10.11501/1441472

institution QS:P195,Q477675
Creator
InfoField
松下敬 著
Publication Place
InfoField
名古屋
Subject: NDC
InfoField
345
Extent
InfoField
115p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44013452
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
シンゼイホウ ノ カイセツ : ゼイム ベンラン ツキ
Publisher Transcription
InfoField
マツシタ カイケイ ジムショ
Source Identifier: NDLBibID
InfoField
000000615500
Call Number
InfoField
特215-82
Creator Transcription: NDLNA
InfoField
マツシタ, タカシ
Creator: NDLNAId
InfoField
00281818
Note
InfoField
国立国会図書館内では、一部分のみ印刷できます。
Contents
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標題

目次

第一章 序說/1

一 昭和十三年度租稅收入豫算/4

二 我國の租稅體系/5

三 國稅一覽表/5

四 地方稅一覽表/7

五 增稅と稅法改正の槪要/8

第二章 稅制の部分的改正/10

一 臨時租稅增徵法中改正事項/10

二 所得稅法中改正事項/11

三 相續稅法中改正事項/13

四 登錄稅法中改正事項/16

五 酒造稅法中改正事項/17

六 酒精及酒精含有飮料稅法中改正事項/18

七 麥酒稅法中改正事項/18

第三章 臨時租稅措置法/19

一 田畑地租の輕减規定/20

二 營業收益稅の輕减規定/22

三 鑛業稅/26

四 特別砂鑛區稅/27

五 織物消費稅の免除規定/28

第四章 日滿國稅徵收事務共助法/30

第五章 本邦內に於て募集したる外國債の待遇に關する法律/31

第六章 大正九年法律第十二號(所得稅法施行に關する件)中改正法律/32

第七章 支那事變特別稅法の施行/33

一 所得稅/34

第一種所得稅/34

甲 法人普通所得の增徵/34

乙 法人超過所得の增徵/35

丙 法人淸算所得の增徵/36

一 同族會社の加算稅/37

二 法人負擔の緩和規定/38

三 法人課稅の最高限度/39

第二種所得稅/40

第三種所得稅/41

一 第三種所得稅の增徵/41

二 第三種所得稅負擔の緩和規定/42

三 個人課稅の最高限度/42

四 免稅點の引下げ/42

五 個人の所得稅追加决定の規定/43

二 法人資本稅/44

三 利益配當稅/44

四 公債及社債利子稅/45

五 砂糖消費稅/46

六 取引所稅/47

七 通行稅/47

八 入塲稅/49

九 特別入塲稅/51

十 物品稅/52

一 課稅物件/53

二 課稅標準/59

三 稅率/59

四 納稅義務者/60

五 物品稅の免除/62

六 物品稅の免除に對する要件/63

七 返還戻入の規定/64

八 未納稅移出/65

九 申告/66

十 納期/67

十一 徵收猶豫/67

十二 營業の開廢に關する申告の義務/68

十三 販賣者の帳簿記載の義務/69

十四 製造者の帳簿記載の義務/70

十五 收稅官吏の檢査監督/70

十六 罰則規定/71

第八章 臨時利得稅/73

一 法人の臨時利得稅/74

一 法人の平均利益の計算に就て/75

二 法人の利得計算に就て/77

三 法人の稅率/78

四 法人の稅額免除規定/79

二 個人の臨時利得稅/80

一 個人の利得/80

二 個人の平均利益の計算に就て/80

三 個人の利得計算に就て/81

四 個人利得稅の免除と非課稅/82

五 個人利得の稅率/82

六 個人の稅額免除規定/83

七 個人臨時利得稅の特別追加決定の規定/83

八 經過規定/84

附錄 稅務便覽

Licensing

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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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