File:NDL968682 市町村税務要覧 part2.pdf

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Original file (5,262 × 4,268 pixels, file size: 49.8 MB, MIME type: application/pdf, 100 pages)

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市町村税務要覧   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
名古屋税務監督局
image of artwork listed in title parameter on this page
Title
市町村税務要覧
Publisher
名古屋財務研究会
Language jpn
Publication date

1923

大正12
Place of publication JP
Source

doi:10.11501/968682

institution QS:P195,Q477675
Creator
InfoField
名古屋税務監督局 編
Publication Place
InfoField
名古屋
Subject: NDC
InfoField
349
Extent
InfoField
479p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43035748
Date Digitized: W3CDTF
InfoField
2009-03-31
Audience
InfoField
一般
Title Transcription
InfoField
シチョウソン ゼイム ヨウラン
Publisher Transcription
InfoField
ナゴヤ ザイム ケンキュウカイ
Source Identifier: NDLBibID
InfoField
000000583130
Call Number
InfoField
502-189
Creator: NDLNAId
InfoField
00334767
Contents
InfoField
第二編 第三種所得税/195

第一章 納税義務者/195

第二章 課税最低限及所得ノ算出方法/196

第三章 所得ノ控除/202

第四章 不課税所得及免除所得/206

第五章 信託財産ノ所得ニ對スル課税方/211

第六章 税率及税額算出方法/214

第七章 申告及申請/222

第八章 支拂調書ノ提出及税務署長ノ質問權/226

第九章 所得金額ノ決定/231

第十章 所得調査委員會/233

第十一章 所得審査委員會/248

第十二章 決定ニ對スル救濟手續/250

第十三章 減損更訂/252

第十四章 雜件/254

第三編 營業税/259

第一章 營業税ヲ課セラルヘキ營業/259

第二章 營業税ヲ課セラレサル營業/265

第三章 課税標準、税率及課税最低限/267

第四章 課税標準ノ計算/272

第五章 營業ノ申告/278

第六章 不徴收期間及増加資力ノ控除/280

第七章 廢業及營業繼續/282

第八章 課税標準ノ決定/283

第九章 税額算出方法/284

第十章 營業税調査委員會/288

第十一章 營業税審査委員會/302

第十二章 決定ニ對スル救濟手續/303

第十三章 減損更訂/305

第十四章 雜件/307

第四編 相續税/313

第一章 相續開始/313

第二章 相續税納税義務者/318

第三章 相續税ニ關スル所轄官廳/319

第四章 相續税ヲ課セラヘキ財産ノ範圍及課税價額計算方/320

第五章 相續財産ノ價額計算方法/325

第六章 課税最低限及相續税ヲ課セサル者/328

第七章 税率及税額ノ計算方法/329

第八章 相續人未確定ノ場合ニ於ケル課税方/334

第九章 課税價額ノ控除及相續税ノ免除/335

第十章 相續ニ關スル書類ノ提出及市町村長ノ相續開始報告/338

第十一章 課税價額ノ決定/344

第十二章 決定ニ對スル救濟手續/345

第十三章 税金納付及年賦延納/348

第十四章 罰則其ノ他/352

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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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