File:NDL1278827 営業収益税法釈義 part1.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file(9,406 × 6,700 pixels, file size: 166.18 MB, MIME type: application/pdf, 100 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
営業収益税法釈義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
山本, 貞作
image of artwork listed in title parameter on this page
Title
営業収益税法釈義
Publisher
自治館
Language jpn
Publication date

1927

昭和2
Place of publication JP
Source

doi:10.11501/1278827

institution QS:P195,Q477675
Creator
InfoField
山本貞作 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
345
Extent
InfoField
547p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46079291
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
エイギョウ シュウエキ ゼイホウ シャクギ
Publisher Transcription
InfoField
ジチカン
Source Identifier: NDLBibID
InfoField
000000739460
Call Number
InfoField
573-62
Creator Transcription: NDLNA
InfoField
ヤマモト, テイサク
Creator: NDLNAId
InfoField
00378879
Note
InfoField
国立国会図書館内では、一部分のみ印刷できます。
Contents
InfoField
標題

目次

緖言/1

槪論編

何故課稅するか/7

課稅組織の要點/17

課稅の範圍/19

課稅されぬ業務/22

課稅の標準/25

課稅の最低限/28

稅率/29

稅額の控除/30

申告と申請/32

決定期・納期/33

納稅地/35

決定の手續/36

決定に對する不服救濟/37

罰則/40

負擔の增減/42

總益金と總損金/44

總收入の計算/48

必要經費とは如何/52

必要經費にあらざるもの/60

營業稅との差異/67

逐條編

納稅義務者/77

Licensing

[edit]
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.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

著作権法第67条第1項により文化庁長官裁定を受けて公開(裁定年月日: 2019/07/09)

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current00:35, 17 December 2023Thumbnail for version as of 00:35, 17 December 20239,406 × 6,700, 100 pages (166.18 MB)Wmr-bot (talk | contribs)上載《1278827_1.pdf》

The following page uses this file:

Metadata