File:NDL1712050 租税研究 第7巻 part1.pdf

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Original file (8,806 × 6,633 pixels, file size: 148.75 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
租税研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
神戸, 正雄, 1877-1959
image of artwork listed in title parameter on this page
Title
租税研究
Volume 第7巻
Publisher
弘文堂
Language jpn
Publication date

1928

昭和3
Place of publication JP
Source

doi:10.11501/1712050

institution QS:P195,Q477675
Creator
InfoField
神戸正雄 著
Publication Place
InfoField
京都
Subject: NDC
InfoField
345
Extent
InfoField
10冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
48012653
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ソゼイ ケンキュウ
Volume Transcription
InfoField
00107
Publisher Transcription
InfoField
コウブンドウ
Source Identifier: NDLBibID
InfoField
000000846917
Call Number
InfoField
a344-43
Creator Transcription: NDLNA
InfoField
カンベ, マサオ
Creator: NDLNAId
InfoField
00026079
Type: summaryPartition
InfoField
1
Contents
InfoField
標題

目次

第一部 租稅一般/1

第一編 公益上ノ免稅/1

緖言/1

第一段 政治上ノ理由ニ於ケル免稅/3

第二段 國民經濟上ノ理由ニ於ケル免稅/11

第三段 社會政策上ノ理由ニ於ケル免稅/16

第四段 其他ノ公益上ノ理由ニ於ケル免稅/24

結論/27

第二編 整稅案ノ一缺點トシテノ負債利子ノ問題/28

緖言/28

第一段 直接基本稅ニ於ケル負債考慮ノ必要/29

第二段 直接基本各稅ニ於ケル負債考慮ノ度合/34

結論/50

第三編 租稅公正ノ實現難/52

緖言/52

第一段 能力ノ大小ニ對シ不均衡負擔トナル場合/54

第二段 能力ナキ人ニ負擔セシメラルル場合/62

第三段 能力アル人ノ負擔ヲ免スル場合/68

結論/70

第四編 重複課稅ノ本質/72

緖言/72

第一段 重複課稅ノ用語/73

第二段 重複課稅ノ意義及種類/76

第三段 重複課稅問題ノ重要/91

結論/97

第五編 國際課稅ノ主義論爭/99

緖言/99

第一段 屬人主義ニ依ル國際課稅/100

第二段 屬物主義ニ依ル國際課稅/110

第三段 屬人屬物併用主義ニ依ル國際課稅/113

結論/128

第六編 國際營業ノ課稅/129

緖言/129

第一段 國際營業課稅ノ困難/131

第二段 國際營業課稅難ノ解決方法/135

結論/155

第七編 國際課稅ニ於ケル人及證券ノ所在/156

緖言/156

第一段 人ノ所在/157

第二段 證劵ノ所在/168

Licensing

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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.

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