Japan tax code  volume 2 1958-59

[目次]

• TABLE OF CONTENTS
• CHAPTER I General Provisions
• CHAPTER II Taxable Basis and Tax Rates
• Section 1 Computation of Income Amount
• Section 2 Deduction for Income
• Section 3 Tax Rates and Computation of Amount
• Section 4 Tax Credits
• Section 5 Exceptions to Tax Rates and Tax Computation
• CHAPTER III Prepayment Tax and Declaration
• Section 1 Prepayment Tax
• Section 2 Declaration
• Section 3 Correction and Revision of Prepayment Tax Amount
• Section 4 Common Rules concerning Prepayment Tax
• CHAPTER IV Return and Self-Assessment
• Section 1 Return
• Section 2 Taxpayment and Refund in Respect of Return
• CHAPTER V Withholding
• CHAPTER VI Correction and Determination
• CHAPTER VII Reinvestigation,Reconsideration and Litigation
• CHAPTER VIII Miscellaneous Provisions
• CHAPTER IX Penalties
• National Tax Adiministration Agency Instructions on How to Treat Withholding Income Tax following the March 1957 Amendment to Income Tax Law / 139
• A Guide to the New Income Tax System(I) / 155

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