Pointers on the Japanese business tax law : a condensed digest of the business tax law and notes on its application

[目次]

• CONTENTS
• CHAPTER I. Taxable Businesses / 1
• SECTION I. Sale of Goods / 2
• SECTION II. Banking / 7
• SECTION III. Insurance / 8
• SECTION IV. Mutual Credit Clubs / 8
• SECTION V. Money-Lending / 9
• SECTION VI. Letting(Lending)of Articles / 10
• SECTION VII. Manufacturing / 11
• SECTION 8. Transportation / 14
• SECTION 9. Canal Business / 14
• SECTION 10. Pier Business / 15
• SECTION 11. Anchorage Business / 15
• SECTION 12. Landing Place Business / 15
• SECTION 13. Railway Business / 15
• SECTION 14. Warehousing Business / 16
• SECTION 15. Business of Printing / 16
• SECTION 16. Publishing Business / 16
• SECTION 17. Business of Photographing / 17
• SECTION 18. Business of Contract Work / 17
• SECTION 19. Letting of Rooms / 18
• SECTION 20. Hotel Business / 19
• SECTION 21. Restaurant Business / 20
• SECTION 22. Business of Intermediation / 21
• SECTION 23. Agency Business / 21
• SECTION 24. Business of Brokerage / 23
• SECTION 25. Business of Commission Merchants / 23
• SECTION 26. Trust Business / 24
• CHAPTER II. Business Free of Business Tax / 24
• SECTION 1. Businesses Free of Business Tax in Virtue of Special Laws / 24
• SECTION 2. Businesses Free of Business Tax in Virtue of Provisions of the Business Tax Law / 28
• CHAPTER III. Standards of Taxation and Rates of Tax / 29
• CHAPTER IV. Notifications Relative to the Business Tax / 33
• SECTION 1. Report of Name of Business and Standards of Taxation / 33
• SECTION 2. Report of Continuation of Business / 36
• SECTION 3. Report of Change in Name,Domicile and Business Place / 37
• SECTION 4. Report of Establishment of Additional Business Place / 37
• SECTION 5. Notification of Relinquishment of Business. / 39
• SECTION 6. Report Relating to a Person in Charge / 40
• CHAPTER V. Calculation of the Tax where One Person Carries on Several Businesses or the Same Busi-Business at several Business Places / 40
• SECTION 1. Where One Person Carries on Several Businesses / 40
• SECTION 2. Where the same Business is Conducted at Several Business Places / 42
• CHAPTER VI. Calculation of Standards of Taxation / 43
• SECTION 1. Calculation of Business Receipts / 44
• SECTION 2. Calculation of the Amount of Capital / 48
• SUB-SECTION 1. Manner of Calculating the Capital of the Business of an Individual / 48
• SUB-SECTION 2. Calculation of Capital of Ordinary and Limited Partnerships / 49
• SUB-SECTION 3. Calculation of Capital of a Joint-Stock Company and Joint-Stock Limited Partnership / 50
• SUB-SECTION 4. Deduction from Capital for an Extraneous Business / 56
• SUB-SECTION 5. Deduction of Deficit Carried Forward / 56
• SUB-SECTION 6. Deduction for Increase in Capital / 57
• SECTION 3. Calculation of the Amount of Working Capital / 60
• SECTION 4. Calculation of the Rental Value of Buildings / 60
• SECTION 5. Calculation of Persons Engaged / 64
• CHAPTER 7. Times of Payment / 66
• CHAPTER 8. Exemption from Tax / 68
• CHAPTER 9. More Detailed Regulations Concerning the Collection of the Business Tax / 68
• SECTION 1. Where an Identical Business is Started at the same Place by another Party / 68
• SECTION 2. When a Business is Taken Over / 69
• SECTION 3. When a Business is Relinquished / 70
• SECTION 4. Succession to Period for Exemption from Collection / 71
• CHAPTER 10. Determination of Standards of Taxation / 72
• CHAPTER 11. Business Tax Investigation Committee / 72
• SECTION 1. Constitution of Investigation Committees / 72
• SECTION 2. Election of Investigation Commissioners / 73
• CHAPTER 12. Remedies / 81
• SECTION 1. Remedies for Improper Decisions of Standards of Taxation / 81
• SECTION 2. Remedies for Improper Imposition of the Business Tax / 85
• CHAPTER 13. Reduction of Standards of Taxation / 85
• CHAPTER 14. Keeping and Inspection of Account Books / 88
• CHAPTER 15. Penal Provisions / 88

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