Japan tax code  volume 6 1963 book 1

[目次]

• CONTENTS
• CHAPTER I General Provisions
• CHAPTER II Taxable Basis and Tax Credits
• Section 1 Carried-over Profit and Capital Expensiture
• Section 1-(2) Officers' Remuneration,Bonuses and Retirement Allowances
• Section 1-(3) Premiums on Retirement Allowance Mutual Aid Plan
• Section 2 Exceptions Regarding Assets Acquired by National Subsidy,etc.
• Section 3 Insurance Profit and Exchange Profit
• Section 4 Bad Debt Reserve
• Section 5 Water Dearth Reserve
• Section 6 Breach-of-contract Indemnity Reserve
• Section 7 Extraordinary Risk Reserve
• Section 8 Special Repair Provision for Expenses
• Section 9 Retirement Allowance Provision
• Corporation Tax Law and Amended Commercial Code / A1

「国立国会図書館デジタルコレクション」より