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

「国立国会図書館デジタルコレクション」より

この本の情報

書名 Pointers on the Japanese business tax law : a condensed digest of the business tax law and notes on its application
著作者等 De Becker, Joseph Ernest
出版元 Kelly & Walsh
刊行年月 1922
言語 英語
この本を: 
このエントリーをはてなブックマークに追加

Yahoo!ブックマークに登録
この記事をクリップ!
Clip to Evernote
このページを印刷

外部サイトで検索

この本と繋がる本を検索

ウィキペディアから連想