File:NDL1278976 銀行叢書 第7編 part1.pdf

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銀行叢書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
小川, 郷太郎, 1876-1945
image of artwork listed in title parameter on this page
Title
銀行叢書
Volume 第7編
Publisher
東京銀行集会所
Language jpn
Publication date

1926

[昭和元]
Place of publication JP
Source

doi:10.11501/1278976

institution QS:P195,Q477675
Alternative Title
InfoField
日本現時の財政に就て
Part Title
InfoField
日本現時の財政に就て
Part Creator
InfoField
小川郷太郎 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
330
Extent
InfoField
181p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46082189
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ギンコウ ソウショ
Alternative Transcription
InfoField
ニホン ゲンジ ノ ザイセイ ニ ツイテ
Volume Transcription
InfoField
7
Publisher Transcription
InfoField
トウキョウ ギンコウ シュウカイジョ
Source Identifier: NDLBibID
InfoField
000000742325
Call Number
InfoField
508-30
Description: digitize
InfoField
同一原本の別画像あり(2023-06-23現在)
Creator Transcription: NDLNA
InfoField
オガワ, ゴウタロウ
Creator: NDLNAId
InfoField
00057821
Contents
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標題

目次

序言/1

第一章 歲出入總額幾何/2

一 一般會計の歲出入/3

二 特別會計の歲出入を加算するを要す/3

三 機械的通計の誤/4

四 豫算の純計/5

五 特別會計の種別/7

(1) 殖民地特別會計/7

(2) 官業特別會計/7

(3) 文化施設特別會計/14

(4) 管理特別會計/17

六 一般會計と特別會計との交涉/19

(1) 一般會計より獨立經營する官業特別會計/19

(2) 一般會計と交涉する特別會計/23

(イ) 收入の繰入關係/23

(ロ) 賣買關係/23

(ハ) 貸借關係/24

(ニ) 支出の繰入關係/25

七 純計の方法/29

八 大正十五年度の豫算純計/31

九 國庫より出入する眞の歲出入の額/33

一〇 國家公共團體の歲出入の純計/35

第二章 經費の分析/37

一 我財政は偏武的なるか 軍備費/38

二 財務費/39

三 官業費/40

四 各種經費の多寡/43

五 敎育費/45

第三章 國民の負擔額幾何 歲入の分析/48

一 租稅額/49

(1) 印紙收入中の租稅/50

(2) 專賣益金/51

(3) 殖民地の租稅並に專賣益金/54

二 歲入より見たる財政の基礎/55

三 官業收入 國營金融機關/58

(1) 大藏省預金部/58

(イ) 政府自身への融通/61

(ロ) 事業資金/64

(ハ) 地方資金/68

(ニ) 預金部資金運用委員會/70

(2) 簡易生命保險/72

(イ) 積立金運用委員會と運用の方針/72

(ロ) 運用の目的 自作農維持創定資金/74

第四章 緊縮政策と公債政策/77

一 緊縮政策/78

(1) 行政整理と節約/80

(2) 豫算の膨張と緊縮政策/84

(イ) 大正十五年度の豫算/84

(ロ) 大正十六年度の豫算に關する豫想/86

(3) 整理の不徹底/92

二 公債政策/95

(1) 公債に依つて支辨すべき經費/96

(2) 我國に於て從來公債に依つて支辨したる經費/97

(3) 加藤高明內閣以來の非募債政策/101

(4) 非公募政策/105

(5) 今後の公債政策如何/110

(6) 借替並に短期借上金/111

(イ) 公債金特別會計と國債整理基金特別會計/111

(ロ) 公債の借替額/113

(ハ) 短期借上金/114

(甲) 大藏省證劵/114

(乙) 米榖證劵 米榖借入金/118

(7) 公債の利子額と金融/120

第五章 租稅體系と稅制整理/122

一 租稅體系=直接稅に於ける形式的二重課稅主義/123

二 所得稅を補ふ收益稅/128

三 我國收益稅の缺點/131

四 財產稅の新設と地租及營業稅委讓案/134

五 第五十一議會の稅制整理 收益稅制度の改善/135

第六章 新稅制/140

一 新收益稅制度/141

(1) 外形標準主義より純益標準主義へ/141

(2) 收益稅相互の不權衡論と辯駁/143

(3) 收益稅制度より特別所得稅制度へ步み寄る/144

二 所得稅と收益稅との關係並に收益稅相互の關係/147

(1) 第一種所得稅と營業收益稅との關係/148

(2) 第三種所得稅と營業收益稅との關係/151

(3) 營業收益稅と資本利子稅との關係/152

(4) 第一種所得稅と第二種所得稅との關係/157

(5) 第二種所得稅と資本利子稅との關係/157

(6) 第二種所得稅と第三種所得稅との關係 綜合課稅主義と例外/167

三 稅制の不備 第二種所得を第三種所得に綜合課稅するの議/170

四 第一種所得稅の改正/180

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