Japan tax code  volume 4 1959-60

[目次]

• CONTENTS
• Chapter I General Provisions
• Chapter II Exceptions to Income Tax Law
• Section 1 Interest income and dividend income
• 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 Earned Income
• Section 4 Forestry Income and Capital Gains
• Part 1 Optional deduction for expenses of 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 in Purchase of Properties for Residence,etc.
• Part 4 Other Exceptions
• Section 5 Deductions for Savings
• Chapter III Exceptions to Corporation Tax Law
• Section 1 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 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
• Supplementary Provisions(Law No.183 of 1957) / 144
• Supplementary Provisions(Law No.38 of 1958) / 144
• Supplementary Provisions(Law no.77 of 1959) / 150

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