Zobrazeno 1 - 10
of 103
pro vyhledávání: '"稅法"'
Publikováno v:
高崎商科大学紀要 = The journal of Takasaki University of Commerce. 37:125-133
所得税は、個人所得に対する税であり、所得税法はその個人に対して、納税義務者、課税所得の範囲、税額の計算の方法、申告、納付及び還付の手続、源泉徴収に関する事項並びにその
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::07dcda0b824abc57a5f01ebfcac3eac8
http://id.nii.ac.jp/1736/00000014/
http://id.nii.ac.jp/1736/00000014/
Publikováno v:
中央ロー・ジャーナル. 19(1):41-64
application/pdf
When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act. The theory behind the treatment of self-consumption, however, is not
When a sole proprietor consumes the inventory of his or her shop, the amount equivalent to the sales price must be recorded as income, under the Income Tax Act. The theory behind the treatment of self-consumption, however, is not
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::b156d2c2ab48fa3e8a004ac17ec43e8b
https://chuo-u.repo.nii.ac.jp/records/17888
https://chuo-u.repo.nii.ac.jp/records/17888
Publikováno v:
最判昭和60年3月27日民集39巻2号247頁
(目 次)1 はじめに2 憲法14条1項に関する違憲審査基準の検討3 大嶋訴訟最高裁判決参照引用判決の検証4 大嶋訴訟最高裁判決前の憲法14条違憲審査事案の検証5 おわりに
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::21c3fae0e80c2d2cd6b942ea3fea6f8b
http://id.nii.ac.jp/1410/00015760/
http://id.nii.ac.jp/1410/00015760/
Publikováno v:
中央ロー・ジャーナル. 19(2):3-16
application/pdf
Financial Education became a subject in home economics at Japanese high schools in April of 2022. The Financial Services Agency issued a report in December of 2019 entitled “On Financial and Economic Education.” It cites the
Financial Education became a subject in home economics at Japanese high schools in April of 2022. The Financial Services Agency issued a report in December of 2019 entitled “On Financial and Economic Education.” It cites the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::c11b784c3e47c393f4fbabfc6c1ccf39
https://chuo-u.repo.nii.ac.jp/records/17949
https://chuo-u.repo.nii.ac.jp/records/17949
Autor:
Tetsuya, Watanabe
Publikováno v:
同志社法學 = The Doshisha Hogaku (The Doshisha law review). 74(3):1259-1289
田中治教授 古稀記念論集
Dedicated to Professor Osamu Tanaka on his 70th birthday
Article
Dedicated to Professor Osamu Tanaka on his 70th birthday
Article
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::b712c75efa2f2ce790f8e77f490b9bc2
http://id.nii.ac.jp/1707/00029037/
http://id.nii.ac.jp/1707/00029037/
Publikováno v:
地域研究＝Regional Studies
本研究は、中国における会計と税務との関係を明らかにしたうえで、中国の小企業会計準則を取り上げ、中小企業向け会計基準と税法との親和性を考察し、さらに、中小企業向け会計基
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::db89816e37c001ef11c0c0928ab3d285
http://id.nii.ac.jp/1702/00001396/
http://id.nii.ac.jp/1702/00001396/
Publikováno v:
環太平洋大学研究紀要 = BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY. 19:67-76
本稿は，我が国の税務訴訟における納税者の勝訴率の低さの要因分析を目的としている。まず，１つ目の要因と考えられる行政不服申立て前置主義を検討する。次に，税務訴訟と租税法
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::7e005c40558ebea2d5c514835299e116
http://id.nii.ac.jp/1634/00000771/
http://id.nii.ac.jp/1634/00000771/
Publikováno v:
商学論纂. 61(5-6):411-446
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::59ed2d94552b045790b0a60428471313
http://id.nii.ac.jp/1648/00013052/
http://id.nii.ac.jp/1648/00013052/
Publikováno v:
中央ロー・ジャーナル. 18(2):3-16
application/pdf
“No taxation without law” is an important legal principle. However, grammatical interpretation is often necessary to understand the text. The Tax Law frequently omits subjects. For example, article 34 paragraph 2 of the Incom
“No taxation without law” is an important legal principle. However, grammatical interpretation is often necessary to understand the text. The Tax Law frequently omits subjects. For example, article 34 paragraph 2 of the Incom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::79f3a392aad3b3d97485b09c022b40db
https://chuo-u.repo.nii.ac.jp/records/13923
https://chuo-u.repo.nii.ac.jp/records/13923
Publikováno v:
企業研究. 39:167-185
The valuation of life insurance has been a huge argument for a long time. The core point of the argument is “what kind of criteria should be applied for evaluating the life insurance?”. Considering the fact that The Income Tax Law does not have t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::39866bbc410c31259c82b550d6444ece
http://id.nii.ac.jp/1648/00013821/
http://id.nii.ac.jp/1648/00013821/