Japan tax code  volume 8 1958 part 1

[目次]

  • CONTENTS
  • CHAPTER I Computation Income Amount
  • Article 1 Scope of practical arts / 2
  • Article 1-(2) Synthetic fibre spinning thread,etc.falling under "Staple products" / 2
  • Article 1-(3) Depreciation charge in the case of computing tax-exempted income / 2
  • Article 1-(4) Computation of amount of tax-exempt income in respect of diverted assets / 3
  • Article 1-(5) Kind of business in case of appreciation of inventried assets / 4
  • Article 1-(6) Corporation favoured with application of exceptions to taxation on amount transferred from profit-making business to business of long-term payments / 6
  • Article 1-(7) Amount transferred from profit-making business to business of long-term payments / 6
  • Article 1-(8) Limit amount of the water dearth reserve account / 6
  • Article 1-(9) Limit amount of the breach-of-contract indemnity reserve / 6
  • Article 1-(10) Limit amount of the breach-of-contract indemnity reserve account in case where the commodity exchange opens two or more commodity markets / 8
  • Article 2 Number of months in the case of computing the special repairing fund / 8
  • Article 2-(2) Amount paid-in of the insurance premium falling under "Special deposit,etc." / 9
  • Article 2-(3) Written application for approval or special rules for cummulative limit amount of the retirement allowance fund / 10
  • Article 2-(4) Amount includable in gross income of retirement allowances fund in case of cancelling approval / 11
  • Article 3 Limit amount of depreciation of the fixed assets / 12
  • Article 3-(2) Limit amount of depreciation of the fixed assets / 12
  • Article 3-(3) Limit amount of depreciation of the fixed assets acquired in the middle of the accounting period / 12
  • Article 3-(4) Limit amount of depreciation of the fixed assets accelerated depreciation of which has been approved / 13
  • Article 3-(5) Disposal of the excess amount of depreciation / 13
  • Article 3-(6) Limit amount of depreciation of the fixed assets owned by a corporation applying a blue return / 14
  • Article 4 Limit amount of depreciation allowance of the tangible fixed assets / 15
  • Article 5 Special exemples of the limit amount of depreciation allowance / 15
  • Article 6 Deemed depreciation of the fixed assets / 16
  • Article 7 Limit of the assets which need not be counted as the fixed assets / 16
  • Article 7-(2) Special causes for which the actual useful life remarkably differs from the statutory useful life / 16
  • Article 7-(3) Application to the approval concerning the depreciation which is not made in accordance with the statutory useful life / 17
  • Article 7-(4) Application to the approval concerning the accelerated depreciation / 18
  • Article 7-(5) Limit of the replaced assets / 19
  • Article 7-(6) Computation of the value of devaluation by decrease rate,etc. / 20
  • Article 7-(7) Limit of horses,cows,etc.devaluation of which is approved / 21
  • Article 7-(8) Value,etc.of the devaluation of horses,cows,etc. / 21
  • Article 8 Submission of the detailed statement on depreciation / 22
  • CHAPTER II Return
  • Article 9 Form of the final return,etc.for each accounting period / 23
  • Article 10 Form of the interim return according to the actual record of the preceding accounting period / 23
  • Article 11 Form of the return,etc.for the accounting period under liquidation / 23
  • Article 11-(2) Form of the return,etc.of the liquidation income / 23
  • CHAPTER III Accounting Books and Documents of a Corporation Filing a Blue Return
  • Article 12 Settlement of a corporation applying a blue return / 24
  • Article 13 Items of the entry in the book / 24
  • Article 14 Journal / 24
  • Article 15 General accounting ledger / 24
  • Article 16 Drawing-up of the inventory table / 25
  • Article 17 Balance sheet & Profit and loss statement / 25
  • Article 18 Omission of the items of entry,etc.in the accounting documents / 25
  • Article 19 Arrangement and preservation of the accounting documents / 25
  • CHAPTER IV Payment
  • Article 20 Form of the letter of payment / 26
  • Supplementary Provisions (Ministry of Finance Ordinance No.52,1955) / 26
  • Supplementary Provisions (Ministry of Finance Ordinance No.14,1956) / 27
  • Supplementary Provisions (Ministry of Finance Ordinance No.17,1957) / 27
  • Supplementary Provisions (Ministry of Finance Ordinance No.35,1957) / 28
  • Supplementary Provisions (Ministry of Finance Ordinance No.83,1957) / 29
  • Attached Table I / T1
  • Attached Table I-2 Detailed statement on computation of the retention of family corporation / T1-2
  • Attached Table I-3 Detailed statement on computation of tax-exempt retention amount of agricultural cooperative association, etc. / T1-3
  • Attached Table I-4 Detailed statement relating to computation of taxable amount of tax-exempt retention money of agricultural cooperative association,etc.due to outgoing / T1-4
  • Attached Table II Detailed statements on the computation of income amount / T2
  • Attached Table III Detailed statements on the amount of reserves / T3
  • Attached Table IV Return and detailed statements thereof on the matter enumerated in Article 24 paragraph 1 item(6) item(6)-2 and item(9) of the Corporation Tax Law Enforcement Regulations and detailed statements on business expenses in Article 9 Paragraphs of the Corporation Tax Law / T4
  • Notes of Entry of Attached Table
  • Attached Table I / T1
  • Attached Table I-2 / T3
  • Attached Table I-3 / T4
  • Attached Table I-4 / T5
  • Attached Table II / T6
  • Attached Table III / T7
  • Attached Table IV / T8
  • Law for Partial Amendment to Special Taxation Measures Law,Etc. (Law No.183,November 18,1957)
  • Article 1 Partial amendment to Special Taxation Measures Law / S1
  • Article 2 Partial amendment to People's Savings Association Law / S8

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この本の情報

書名 Japan tax code
著作者等 Japan
巻冊次 volume 8 1958 part 1
出版元 Trade Bulletin Corp.
言語 英語
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