Japan tax code  volume 6 1965 part 1

[目次]

  • CORPORATION TAX ENFORCEMENT ORDER(Cabinet Order No.97 of 1965)
  • Contents
  • Book I General Provisions / 1
  • Chapter 1 Common Rules (Arts.1-14) / 1
  • Chapter 2 Common Rules concerning Belonging of Income (Art.15) / 42
  • Chapter 3 Place of Taxpayment (Arts.16-18) / 43
  • Book II Tax Liability of Domestic Corporation / 45
  • Chapter 1 Corporation Tax on Income for Each Accounting Period / 45
  • Section 1 Computation of Amount of Income for Each Accounting Period / 45
  • Item 1 Computation of Amount of Revenues / 46
  • Sub-item 1 Dividend,etc. Receivable (Arts.19-23) / 46
  • Sub-item 2 Gain from Valuation of Assets (Art.24) / 60
  • Sub-item 3 Refund, etc. (Arts.25-27) / 60
  • Item 2 Computation of Amount of Expenses / 65
  • Sub-item 1 Method of Valuation of Inventory Assets (Arts.28-31) / 65
  • Sub-item 2 Cost of Acquisition of Inventory Assets (Aets.32-33) / 80
  • Sub-item 3 Method of Valuation of Securities (Arts.34-37) / 85
  • Sub-item 4 Cost of Acquisition of Securities (Arts.38-47) / 95
  • Sub-item 5 Method of Depreciation on Depreciable Assets (Arts. 48-53) / 118

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この本の情報

書名 Japan tax code
著作者等 Japan
巻冊次 volume 6 1965 part 1
出版元 Trade Bulletin Corp.
言語 英語
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