Japan tax series  VOLUME 1 BOOK TWO

[目次]

  • CONTENTS
  • A Practical Guide to Tax Treatment of Special Measures For Strengthening International Compatitive Power
  • I. Abilition of the Export Income Special Deduction System and the Export Income Special Deduction Exceptional Rule System / 1
  • 1. Export income special deduction system / 1
  • 2. Export income special deduction exceptional rule system / 1
  • 3. Transitory measures / 2
  • II. Additional Depreciation System in Case of Overseas Transactions,Etc.(Extension and Enlargement of the Export Special Depreciation System) / 2
  • 1. The old export special depreciation system / 3
  • 2. The new additional depreciation system / 3
  • 3. Simplification of the precedure of computation / 3
  • 4. Business terms of application / 4
  • 5. Overseas transactions,etc.in the preceding business term or the business term before the preceding one constitutes the basis / 4
  • 6. Overseas transactions,etc. / 5
  • (1) Overseas transactions / 5
  • (2) Overseas transactions in technology,etc. / 7
  • (3) Foreign means of payment / 8
  • 7. Computation of the amount of additional depreciation / 8
  • (1) The basic ratio of overseas transactions / 9
  • (2) The amount of receipts from overseas transactions,etc. / 12
  • (3) The total amount of receipts / 14
  • (4) The limit-amount of depreciation in case additional depreciation is effected on account of overseas transactions,etc. / 14
  • 8. Entry in the final returns,etc.and export certificate,etc. / 17
  • 9. Transitory measures / 20
  • III. Special Deduction System for Income from Overseas Transactions in Technology,etc. / 22
  • 1. The old special deduction system for technological export income / 22
  • 2. Outline of the nes special deduction system for income from overseas transactions in technology,etc. / 22
  • 3. Business terms of application / 23
  • 4. Transactions of application / 23
  • 5. Consulting business / 23
  • 6. Computation of the amount of deduction / 25
  • (1) The amount of deduction(Art.58 paras.1 and 2 of the Law) / 25
  • (2) The amount of receipts from transactions / 26
  • (3) The amount of income in the business term concerned / 27
  • (4) The amount of income from overseas transportation transactions / 28
  • 7. Entry in final returns,etc.and export certificate,etc. / 30
  • 8. Transitory measures / 31
  • Related Text of the Special Taxation Measures Law(incorporating latest amendment of March 31,1964)(From Article 54 to Supplementary Provisions) / 32
  • Related Text of the Special Taxation Measures Law Enforcement Order(incorporating latest amendment of March 31,1964)(From Article 6-(5)to Article 12) / 59

「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 TWO
出版元 Trade Bulletin Corp.
言語 英語
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