Japan tax series  VOLUME 1 BOOK THREE

[目次]

  • CONTENTS
  • A Practical Guide to Tax Treatment of Special Measures for Strengthening International Compatitive Power(2)
  • IV. Overseas Market Cultivation Reserve System / 1
  • 1. Outline of the system / 1
  • 2. Business terms of application / 1
  • 3. Overseas transactions in the preceding business term or the business term before the preceding business term constitutes the basis / 1
  • 4. Computation of the limit-amount to be placed to reserve / 2
  • 5. Release from reserve in five years / 6
  • 6. Where the filing of blue returns has been discontinued / 13
  • 7. In case of amalgamation / 14
  • 8. Entry in final returns,etc.and export certification,etc. / 14
  • V. Smaller Business Overseas Market Cultivation Reserve System / 14
  • 1. Outline of the system / 15
  • 2. Specified commerce-industry association / 15
  • 3. Business terms of application / 16
  • 4. Computation of the amount which may be placed to reserve / 16
  • 5. The amount levied is treated as loss for members / 18
  • 6. The manner of making release is the same as that under overseas market cultivation reserve / 18
  • 7. Entry in the final returns,etc. / 18
  • VI. Overseas Investment Loss Reserve System / 18
  • 1. The outline of the system / 19
  • 2. The business terms of application / 19
  • 3. The system applies to certain shares,etc.for overseas investment aquired during the designated period / 20
  • 4. The amount which may be placed to reserve / 22
  • 5. The amount placed to reserve is left untouched for five years and is released from reserve in the following five years / 22
  • 6. Reserve may be taken over in case of amalgamation / 24
  • 7. Entry in the final returns,etc. / 24
  • Related Text of the Cabinet Order for Partial Amendment to the Special Taxation Measures Law Enforcement Order(Cabinet Order No.73 of 1964) / 25
  • Related Text of the Ministerial Ordinance for Partial Amendment to the Special Taxation Measures Law Enforcement Regulation(Ministry of Finance Ordinance No.16 of 1964) / 52

「国立国会図書館デジタルコレクション」より

この本の情報

書名 Japan tax series
著作者等 Japan
Torēdo Buretin-sya
巻冊次 VOLUME 1 BOOK THREE
出版元 Trade Bulletin Corp.
言語 英語
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