Japan tax code  volume 4 1962

[目次]

• CONTENTS
• Chapter I General Provisions
• Chapter II Exceptions to Income Tax Law
• Section 1 Interest income
• Section 1-(2) Dividends income
• Part 1 Exceptions to credits for dividends following measures of reduction in corporation tax on income assigned to dividents,etc.
• Section 2 Real Property Income and Business Income
• Part 1 Exceptions to Depreciation
• Part 2 Reserves
• Part 3 Exceptions to Taxation on Export Income
• Part 4 Tax-exemption from farming income
• Part 5 Other Exceptions
• Section 3
• Section 4 Forestry Income and Capital Gains
• Part 1 Exceptions to taxation on forestry income
• Part 2 Exceptions to Taxation on Capital Gains,etc.in Case of Expropriation,etc.
• Part 3 Exceptions to Taxation on Capital Gains in Case of Exchange by Purchase of Residential Properties,etc.and Similar Cases
• Part 4 Exceptions to Taxation on Capital Gain in Case of Exchange by Purchase of Assets in Development,etc.of City Area
• Part 5 Exceptions to Taxation on Capital Gain,etc.in Case of Emigration
• Part 6 Other Exceptions
• Section 5 Deductions for Savings
• Chapter III Exceptions to Corporation Tax Law
• Section 1 Exceptions to Depreciation
• Section 1-(2) Exceptions to Depreciation
• Section 2 Reserves
• Section 3 Exceptions to Taxation on Export Income
• Section 4 Exceptions to Taxation on Cooperative Association
• Section 5 Exceptions to Taxation on Social Expenses,etc.
• Section 6 Exceptions to Taxation in Case of Transfer of Assets
• Part 1 Exceptions to Taxation in Case of Expropriation,etc.
• Part 2 Exceptions to Taxation in Case of Exchange by Purchase of Assets in Respect of City Area Development,etc.
• Part 3 Other Exceptions
• Section 7 Exceptions to Taxation in Case of Amalgamation,etc.
• Section 8 Other Exceptions
• Chapter IV Exceptions to Inheritance Tax Law and Capital Levy Law
• Chapter V Exceptions to Registration Tax Law
• Chapter VI Exceptions to Liquor Tax Law,etc.
• Section 1 Exceptions to Liquor Tax Law
• Section 2 Exceptions to Commodity Tax Law
• Section 3 Exceptions to Gasoline Tax Law and Local Road Tax Law
• Section 4 Exceptions to other Taxes
• Supplementary Provisions(Law No.40 of 1961) / 175
• Supplementary Provisions(Law No.49 of 1961) / 188
• Supplementary Provisions(Law No.237 of 1961) / 189
• National Tax Administration Agency Instructions on How to Treat of Corporation Tax on Industrial Property,Etc. / A1

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