File:NDL1280718 租税研究 第9巻 part1.pdf

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Summary

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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9巻
Publisher
弘文堂書房
Language jpn
Publication date

1929

昭和4
Place of publication JP
Source

doi:10.11501/1280718

institution QS:P195,Q477675
Creator
InfoField
神戸正雄 著
Publication Place
InfoField
京都
Subject: NDC
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345
Extent
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3冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47024938
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
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ソゼイ ケンキュウ
Volume Transcription
InfoField
00020
Publisher Transcription
InfoField
コウブンドウ ショボウ
Source Identifier: NDLBibID
InfoField
000000778363
Call Number
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382-49
Creator Transcription: NDLNA
InfoField
カンベ, マサオ
Creator: NDLNAId
InfoField
00026079
Type: summaryPartition
InfoField
1
Contents
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標題

目次

第一部 租稅一般/1

第一編 租稅道義/1

緖言/1

第一段 租稅ノ道義的性質/2

第二段 租稅ノ反道義的實狀/8

第三段 實際ヲ理想ニ近ツケル爲メノ方策/18

結論/23

第二編 租稅分類ノ一案/25

緖言/25

第一段 ぶろいやーノ分類新案/26

第二段 私ノ分類/38

結論/46

第三編 目的稅/47

緖言/47

第一段 目的稅ノ本質/48

第二段 目的稅ノ長短/60

結論/66

第四編 租稅ニ於ケル家計/68

緖言/68

第一段 所得稅ニ於ケル家計/69

第二段 諸他ノ稅ニ於ケル家計/89

結論/92

第五編 法人ニ關スル重複課稅ノ問題/94

緖言/94

第一段 法人重複課稅問題ト所得稅/95

第二段 法人重複課稅ノ當否/96

結論/115

第六編 法人重複課稅立法ノ分析/117

緖言/117

第一段 人稅物稅ノ組合セヲ以テ直接稅ヲ成形スル國ニ於ケル法人課稅/119

第二段 二箇ノ人稅ノ組合セヲ以テ直接稅ヲ成形スル國ニ於ケル法人課稅/123

第三段 人稅ノミニテ直接稅ヲ成形スル國ニ於ケル法人課稅/132

結論/132

第七編 租稅組合/134

緖言/134

第一段 租稅組合ノ本質/134

第二段 租稅組合ノ長短/140

結論/152

第八編 動的資本ト租稅公正難/154

緖言/154

第一段 動的資本ノ租稅回避易ノ事實/156

第二段 動的資本ノ租稅回避防止策/169

Licensing

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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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