Japan tax code  volume 4 1968-69 3

[目次]

  • CONTENTS
  • (BOOK THREE)
  • BRIEFING ON THE 1968-69 AMENDMENT TO THE SPECIAL TAXATION MEASURES LAW(RELATING TO INCOME TAX)(III)
  • V. Amendments concerning Reserve System / 1
  • No.1 Amendment concerning Reserve for Price Fluctuations / 1
  • 1. Outlines and Intent of the Amendment / 1
  • (1) Outlines of the Amendment / 1
  • (2) Intent of the Amendment / 1
  • 2. Particulars of the Amendment / 2
  • 3. Interim Measures / 3
  • (1) Particulars / 3
  • (2) Computation Examples / 4
  • No.2 Amendment concerning Reserve for Overseas Market Cultivation / 7
  • 1. Intent of the Amendment / 7
  • 2. Particulars of the Amendment / 7
  • VI. Amendment concerning the Special Deduction System for Overseas Transactions in Technology,etc. / 8
  • 1. Expansion of Scope of Overseas Transactions in Technology,etc.Coming under Application of the System / 8
  • 2. Method of Special Deduction / 10
  • 3. Export Certificate / 11
  • VII. Amendment concerning Special Rule of Taxation of Mining Income / 12
  • No.1 Extension of Application Period,etc.of Mining Reserve System / 12
  • 1. Extension of Application Period / 12
  • 2. Amendment concerning Computation of Limit‐amount of Accumulation / 12
  • 3. Interim Measure / 13
  • No.2 Amendment concerning Special Deduction System for New Mineral Deposits Prospecting Expenses / 13
  • VIII. Amendments concerning Special Rule of Taxation of Capital Gains / 13
  • No.1 Extention of Application Period of Special Rule concerning Exchange by Purchase of Business Assets / 13
  • No.2 Amendment concerning Return Requirement for Special Deduction for Capital Gains respecting Specified Housing Site Creation Work / 14
  • No.3 Simplification of Non‐taxation System for Capital gains,etc.in Case of Contribution of Property to Juridical Person for Public Good,etc. / 14
  • No.4 Amendment concerning Expropriation Certificate for Enjoyment of Application of Special Rule of Taxation in Case of Expropriation,etc. / 15
  • 1. Outlines and Intent of the Amendment / 15
  • (1) Outlines of the Amendment / 15
  • (2) Intent of the Amendment / 15
  • 2. Particulars of the Amendment / 16
  • 3. Interim Measure / 16
  • IX. Loosening of Return Requirement for Application of Special Rules / 16
  • 1. Outlines and Intent of the Amendment / 16
  • (1) Outlines of the Amendment / 16
  • (2) Intent of the Amendment / 17
  • 2. Particulars of the Amendment / 17
  • (1) Basic concepts / 17
  • SPECIAL TAXATION MEASURES LAW
  • CHAPTER II EXCEPTIONS TO THE INCOME TAX LAW
  • Subsection 4 Exceptional Rules concerning Taxation of Capital Gains in Case of Exchange by Purchase,etc.of Specified Assets(Arts.38-(3) through 38-(11)) / 1
  • Subsection 5 Exceptional Rules concerning Taxation of Capital Gains,etc.in Case of Emigration(Arts.38-(12)and 38-(13)) / 30
  • Subsection 6 Other Exceptional Rules(Arts.39 through 41) / 36
  • Section 5 Deduction for Housing Savings(Arts.41-(2) through 41-(6)) / 42
  • Section 6 Other Exceptional Rules(Arts.41-(7) through 41-(13)) / 49

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この本の情報

書名 Japan tax code
著作者等 Japan
巻冊次 volume 4 1968-69 3
出版元 Trade Bulletin Corp.
言語 英語
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