図書

金融商品種類別の所得税の要点解説

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金融商品種類別の所得税の要点解説

Call No. (NDL)
DH531-M9
Bibliographic ID of National Diet Library
030117247
Material type
図書
Author
小田満 著
Publisher
大蔵財務協会
Publication date
2019.12
Material Format
Paper
Capacity, size, etc.
333p ; 21cm
NDC
336.94
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Detailed bibliographic record

Summary, etc.:

複雑難解とされる金融商品の課税関係について、平成28年税制改正後の公社債等を含む「上場株式等」及び「一般株式等」の区分を踏まえ、金融商品の種類別に課税関係を整理し、留意点を解説。特定口座等の特殊な取扱いや損益通算・繰越控除、配当控除や外国税額控除その他の課税の特例措置について、新税制に対応した整理に...

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Table of Contents

  • 第1章 所得税の課税体系の中の金融商品等に係る所得の課税方式の位置付け

  • 1 所得の種類別の計算と課税方式の種類

  • 2 所得種類別の課税方式及び損益通算・繰越控除の概要

  • コラム 復興特別所得税の加算

  • 3 株式等、上場株式等及び一般株式等の範囲

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Chugoku

  • 鳥取県立図書館

    Paper
    Call No.:
    345.3-オタ-一般H
    Book Registration Number:
    121039931
  • 岡山県立図書館

    Paper
    Call No.:
    345.33/オタ20/
    Book Registration Number:
    0015141138

Shikoku

other

  • CiNii Research

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    Paper
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Bibliographic Record

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Paper

Material Type
図書
ISBN
978-4-7547-2710-9
Title Transcription
キンユウ ショウヒン シュルイベツ ノ ショトクゼイ ノ ヨウテン カイセツ
Author/Editor
小田満 著
Author Heading
小田, 満 オダ, ミツル ( 00200473 )Authorities
Publication, Distribution, etc.
Publication Date
2019.12
Publication Date (W3CDTF)
2019
Extent
333p