Japan tax code  volume 1 1961-62

[目次]

• TABLE OF CONTENTS
• CHAPTER I General Provisions
• CHAPTER II Taxable Basis and Tax deduction
• CHAPTER III Tax Rates
• CHAPTER IV Declaration
• CHAPTER V Payment and Refund
• CHAPTER VI Correction and Determination
• CHAPTER VII Reinvestigation, Reconsideration and Litigation
• CHAPTER VIII Miscellaneous Provisions
• CHAPTER IX Penal Provisions
• Designation of the Kinds of Business Whose Tax-rates on Royalties of Important Foreign Technique are Reduced / 99
• Latest Text in Full of National Tax Administration Agency Instruction on How to Treat of Royalties on Important Foreign Technique,as well as Other Withholding Taxes at Source / 104

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