Japan tax code  volume 8 1968-69 Book 1

[目次]

  • CONTENTS
  • Book I General Provisions / 1
  • Chapter 1 Common Rules / 1
  • Chapter 2 Designation of Non-taxable Foreign Corporation,etc. / 2
  • Chapter 3 Scope of Profit-making Business / 5
  • Book II Tax Liability of Domestic Corporation / 20
  • Chapter 1 Corporation Tax on Income of Each Accounting Period / 20
  • Section 1 Computation of Income Amount of Each Accounting Period / 20
  • Item 1 Valuation of Inventory Assets / 20
  • Item 2 Depreciation on Depreciable Assets / 22
  • Item 3 Amount of Value of Securities / 39
  • Item 4 Donation / 40
  • Item 5 Condensed Entry / 41
  • Item 6 Reserves / 43
  • Item 7 Carried-over Deficit / 45
  • Item 8 Contribution for Price Stabilization,etc.of Agricultural and Live-stock Products / 47
  • Section 2 Computation of Tax Amount / 50
  • Section 3 Return,Payment and Refundment / 53
  • Item 1 Interim Return / 53
  • Item 2 Final Return / 57
  • Item 3 Payment / 60
  • Item 4 Refundment / 61
  • Chapter 2 Corporation Tax on Retirement Annuity Reserve / 62
  • Chapter 3 Corporation Tax on Liquidation Income and Special Rule of Taxation in Case of Continuance,etc. / 67
  • Section 1 Corporation Tax on Liquidation Income in Case of Dessolution / 67
  • Section 2 Corporation Tax on Liquidation Income in Case of Amalgamation / 72
  • Section 3 Exceptional Rule of Taxation in Case of Continuance,etc. / 73
  • Chapter 4 Blue-form Return / 74
  • Book III Tax Liability of Foreign Corporation / 81
  • Chapter 1 Return,Payment and Refundment / 81
  • Chapter 2 Blue-form Return / 88
  • Book IV Miscellaneous Provisions / 88
  • Supplementary Provisions(Ministry of Finance Ordinance No.18 of 1968) / 92
  • Separate Table 1-(1) For Ordinary Corporation(Except Specified Medical Corporation / 94
  • Separate Table 1-(2) For Nonprofit Corporation,etc.or Cooperative Association,etc. / 102
  • Separate Table 1-(3) For Specified Medical Corporation / 107
  • Separate Table 2 Schedule concerning Computation of Income Amount under Application of Reduced Tax Rate and Computation of Retained Amount,etc.of Family Corporation / 112
  • Separate Table 3-(1) Schedule concerning Computation of Non-taxable Retained Amount or Computation of 1/2 of Retained Income Includible of Agricultural Cooperative Association,etc. / 120
  • Separate Table 3-(2) Schedule concerning Computation of Amount Includible in Revenues in consequence of Outward Defrayal of Non-taxable Retained Amount or 1/2 of Retained Income Included in Losses of Agricultural Cooperative Association,etc. / 120
  • Separate Table 4 Schedule concerning Computation of Amount of Income / 121
  • Separate Table 5 Schedule concerning Computation of Revenue Reserve / 128

「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 code
著作者等 Japan
巻冊次 volume 8 1968-69 Book 1
出版元 Trade Bulletin Corp.
言語 英語
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