Japan tax code  volume 9 1962 book 1

[目次]

• CONTENTS
• The Income Tax Law Enforcement Regulation(BOOK ONE)
• CHAPTER I General Provisions
• CHAPTER II Taxable Basis and Computation of Tax Amount
• Section 1. General rules on computation of income amount
• Section 2. Dead loan reserve account
• Section 3. Special repair provision
• Section 4. Retirement allowance provision
• Section 5. Expenses for household affairs and capital expenditures,etc.
• Section 6. Valuation of inventory assets
• Section 7. Depreciation of fixed assets,etc.

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