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File:NLC416-15jh004408-92127 改正日本所得稅法釋義.pdf

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Summary

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改正日本所得稅法釋義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕武本宗重郎著
image of artwork listed in title parameter on this page
Title
改正日本所得稅法釋義
Publisher
[出版者不詳]
Description

目錄
所得稅系統圖解表
第一編 緒論
第一章 緒言
第二章 所得稅之性質
第三章 所得稅在日本租稅上之地位
第四章 日本所得稅之沿革
第五章 所得稅法施行地域
第二編 本論
第一章 納稅義務者
第一節 在稅法施行地有住所或居所時
第二節 在稅法施行地無住所或居所時
第二章 所得之種別及稅率
第一節 所得之種別
第二節 所得稅率
第三章 所得之算定
第一節 第一種所得之算定
第二節 第二種所得之算定
第三節 第三種所得之算定
第四章 所得之控除
第一節 對於勤勞所得之控除
第二節 對於少額所得之控除
第五章 課稅外之所得
第一節 不課所得稅法人之所得
第二節 不課所得稅之個人所得
第六章 所得稅之免除
第七章 課稅最低限
第八章 所得之申告
第一節 第一種所得之申告
第二節 第三種所得之申告
第九章 所得之決定
第十章 所得調查委員會
第一節 調查委員會之組織
第一款 調查委員會之設置
第二款 調查委員會之定數
第二節 所得調查委員之選舉
第一款 調查委員之選舉區域
第二款 調查委員選舉人之選舉區域
第三款 選舉資格及被選舉資格
第四款 選舉手續
第三節 調查委員及補缺員
第四節 調查委員及補缺員資格之消滅
第五節 調查委員會之會議
第十一章 所得調查上之權利義務
第一節 金額支拂者提出調書之義務
第二節 稅務署長之質問權限
第十二章 救濟方法
第一節 對於所得金額決定救濟
第一款 審查
第二款 訴願及訴訟
第二節 對於所得課賦之救濟
第十三章 所得金額之變更
第一節 所得之減損更訂
第二節 對所得決定之誤謬更訂
第十四章 徵收
第一節 第一種所得稅之徵收
第二節 第二種所得稅之徵收
第三節 第三種所得稅之徵收
第一款 徵收機關
第二款 定期徵收及隨時徵收
第三款 徵收猶豫
第十五章 納稅地及納稅管理人
第一節 納稅地
第二節 納稅管理人
第十六章 罰則
第十七章 附則

Language Chinese
Publication date 日本大正二年[1913]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/D931.39/20
主題
InfoField
所得稅
中圖分類
InfoField
D931.322
載體形態
InfoField
1冊

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current08:49, 25 April 2023Thumbnail for version as of 08:49, 25 April 20231,008 × 1,327, 585 pages (18.69 MB)PencakeBot (talk | contribs)Upload 改正日本所得稅法釋義 (1/1) by (日)武本宗重郎著 (batch task; nlc:data_416,15jh004408,92127; 民國圖書-PD2022.4; 改正日本所得稅法釋義)

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