Japan tax code  volume 4 1967-68 1

[目次]

• THE SPECIAL TAXATION MEASURES LAW(Law No.26,Mar.31,1957)
• CONTENTS
• CHAPTER I GENERAL PROVISIONS(Arts.1 and 2) / 1
• CHAPTER II EXCEPTIONS TO THE INCOME TAX LAW / 9
• Section 1 Interest Income(Arts.3-8) / 9
• Section 1-(2) Dividend Income(Arts.8-(2)-9-(2)) / 21
• Section 2 Real Estate Income and Business Income / 32
• Subsection 1 Exceptional Rules concerning Tax Credit in Case of Scrapping of Specified Equipment,etc.(Arts.10-10-(2)) / 33
• Subsection 1-(2) Exceptional Rules concerning Depreciation(Arts.11-18) / 39
• Subsection 2 Reserves(Arts.19-20-(3)) / 87
• Subsection 3 Exceptional Rules concerning Taxation respecting Overseas Transaction in Technology,etc.(Art.21) / 110
• Subsection 3-(2) Exceptional Rules concerning Taxation of Mining Income(Arts.22 and 23) / 118
• Subsection 4 Exemption from Taxation of Farm Income(Arts.24 and 25-(2)) / 126
• Subsection 5 Other Exceptional Rules(Arts.26-28-(3)) / 129

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