Japan tax code  volume 1 1967 book 1

[目次]

  • CORPORATION TAX LAW
  • Contents
  • Book I General Provisions / 1
  • Chapter 1 Common Rules (Article 1 through Article 3) / 1
  • Chapter 2 Taxpayers (Article 4) / 12
  • Chapter 3 Scope of Taxable Income,etc. (Article 5 through Article 10) / 13
  • Chapter 4 Common Rules concerning Belonging of Income (Article 11 and Article 12) / 15
  • Chapter 5 Accounting Period (Article 13 through Article 15) / 16
  • Chapter 6 Place of Taxpayment (Article 16 through Article 20) / 21
  • Book II Tax Liability of Domestic Corporation / 23
  • Chapter 1 Corporation Tax on Income for Each Accounting Period / 23
  • Section 1 Taxable Basis and its Computation / 23
  • Item 1 Taxable Basis (Article 21) / 24
  • Item 2 Common Rules concerning Computation of Amount of Income for Each Accounting Period / 24
  • Item 3 Computation of the Amount of Revenues / 25
  • Sub-item 1 Received Dividends,etc. (Article 23 and Article 24) / 26
  • Sub-item 2 Gain from Valuation of Assets (Article 25) / 30
  • Sub-item 3 Refund, etc.(Article 26 through Article 28) / 31
  • Item 4 Computation of Amount of Expenses / 33
  • Sub-item 1 Valuation of Assets and Depreciation Expenses (Article 29 through Article 32) / 33
  • Sub-item 2 Loss from Valuation of Assets (Article 33) / 37
  • Sub-item 3 Remuneration, Bonus and Retirement Allowance to Officers (Article 34 through Article 36) / 38
  • Sub-item 4 Donation (Article 37) / 41
  • Sub-item 5 Taxes and Public Imports / 45
  • Sub-item 6 Diminished Entry (Article 42 through Article 51) / 50
  • Sub-item 7 Reserves (Article 52 through Article 56) / 66
  • Sub-item 8 Brought-forward Deficit (Article 57 through Article 59) / 75
  • Sub-item 9 Dividends to Policy-holders (Article 60 and Article 61) / 79
  • Item 5 Exceptional Rules concerning Apportionment of Revenues and Expenses / 80
  • Item 6 Details concerning Computation of Amount of Income for Each Accounting Period (Article 65) / 85
  • Section 2 Computation of Amount of Tax / 86
  • Item 1 Rates (Article 66 and Article 67) / 86
  • Item 2 Tax Credits (Article 68 through Article 70) / 91
  • Section 3 Return,Payment and Refund,etc. / 99
  • Item 1 Interim Return (Article 71 through Article 73) / 99
  • Item 2 Final Return (Article 74 and Article 75) / 104
  • Item 3 Payment (Article 76 through Article 78) / 107
  • Item 4 Refund (Article 79 through Article 81) / 109
  • Item 5 Exceptional Rules concerning Demand of Correction / 116

「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 1 1967 book 1
出版元 Trade Bulletin Corp.
言語 英語
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