File:NDL1454161 新税制整理案の解説 part1.pdf

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[edit]
新税制整理案の解説   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
野田経済研究所
image of artwork listed in title parameter on this page
Title
新税制整理案の解説
Publisher
野田経済研究所出版部
Language jpn
Publication date

1936

1936
Place of publication JP
Source

doi:10.11501/1454161

institution QS:P195,Q477675
Publication Place
InfoField
東京
Subject: NDC
InfoField
345.1
Subject: NDLC
InfoField
DG121
Subject: NDLSH
InfoField
租税制度
Extent
InfoField
251p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
70012276
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
シン ゼイセイ セイリアン ノ カイセツ
Source Identifier: NDLBibID
InfoField
000001158655
Call Number
InfoField
DG121-27
Creator: NDLNAId
InfoField
00264231
Subject: NDLSHId
InfoField
00571497
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

序文

第一章 何故增稅をしなければならぬか/1

一 我國財政の槪觀/1

二 借金政策のどんづまり/4

三 民のかまどは賑つて來た/7

四 增稅と共に地ならし/8

五 稅の上にも非常時氣構へ/13

第二章 稅制整理の網はどう張られたか/15

一 稅制改革の目標/15

二 稅制改革の方針/18

三 國稅改革の特色/22

四 國債利子にも課稅する/26

五 地方稅改革の特色はどんなものか/28

第三章 國稅はどう改正されるか/31

第一節 直接稅はどう改正されるか/37

一 所得稅はどうなるか/37

A 所得稅は國民稅である B 所得稅納稅者は百人に一人 C 所得稅の歷史 D 增稅の外に形を整へた所得稅/44

(イ) 第一種所得稅はどうなる/49

(ロ) 第二種所得稅と國債利子課稅はどうなる/57

(ハ) 第三種所得稅はどうなる/73

二 臨時利得稅/90

三 地租/93

四 [營]業收益稅/99

五 資本利子稅/108

六 家屋稅/112

七 相續稅/118

八 取引所稅/124

九 鑛業稅/126

十 印紙稅/129

十一 登錄稅/135

第二節 消費稅はどう改正されるか/139

一 酒稅/140

二 淸凉飮料稅/147

三 砂糖消費稅/148

四 織物消稅費/152

第三節 關稅及噸稅はどうなるか/153

一 關稅/154

二 噸稅/155

第四節 新稅はどんなものか/155

一 財產稅/156

二 賣上稅/159

三 有價證券移轉稅/163

四 揮發油稅/165

第四章 地方稅はどうなるか/167

一 何故地方稅の大整理をするか/167

Licensing

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Public domain
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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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