File:NDL956816 戦時利得税法要義.pdf

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Original file (6,350 × 4,512 pixels, file size: 49.77 MB, MIME type: application/pdf, 90 pages)

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戦時利得税法要義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
西脇, 晋, -1933
image of artwork listed in title parameter on this page
Title
戦時利得税法要義
Publisher
東京宝文館
Language jpn
Publication date

1918

大正7
Place of publication JP
Source

doi:10.11501/956816

institution QS:P195,Q477675
Creator
InfoField
西脇晋 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345
Extent
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160p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43024947
Date Digitized: W3CDTF
InfoField
2008-03-31
Audience
InfoField
一般
Title Transcription
InfoField
センジ リトクゼイホウ ヨウギ
Publisher Transcription
InfoField
トウキョウ ホウブンカン
Source Identifier: NDLBibID
InfoField
000000572381
Call Number
InfoField
366-109
Creator Transcription: NDLNA
InfoField
ニシワキ, シン
Creator: NDLNAId
InfoField
00497315
Contents
InfoField
標題

目次

第一章 納税義務者/1

第二章 利得ノ種類及税率/11

第三章 利得金額ノ算定/21

第四章 戦時利得税ノ免除/49

第五章 利得金額ノ申告、調査及決定/56

第六章 所得調査委員会/65

第七章 救済方法/79

第八章 利得金額ノ更定/92

第九章 戦時利得税ノ納期及徴収/100

第十章 納税地及納税管理人/105

第十一章 罰則/109

第十二章 附則/113

附録

戦時利得税法/117

戦時利得税法施行規則/123

所得税法/131

所得税法施行規則/150

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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