Jirei Kento Ho Jinzei Niokeru Junshisan No Bu Shihon Kin to No Gaku Oyobi Rieki Tsumitate Kingaku No Kigyo Kaikei to Hojin Zei to No Chosei
Akiyama Tadato / Hencho Akiyama Tadato / [Hoka] Cho
Points You Earn | 1% (34p) |
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Release Date | January 2018 |
Availability | In Stock at Supplier:Usually ships in 2-4 days |
Product Details
Catalog No. | NEOBK-2182468 |
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JAN/ISBN | 9784754725006 |
Product Type | BOOK |
Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.
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Description in Japanese
事例検討法人税における純資産の部 資本金等の額及び利益積立金額の企業会計と法人税との調整 / 秋山忠人/編著 秋山忠人/〔ほか〕著
Related Offer & Feature
Tracklisting
1 |
第1編 資本金等の額―法人税法施行令8条(資本金等の額)について(増加資本金等の額
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2 |
減少資本金等の額)
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3 |
第2編 利益積立金額―法人税法施行令9条(利益積立金額)について(各事業年度の所得の金額の計算上算出されるもので、次の(1)から(8)までの金額の合計額から(9)から(12)までの金額の合計額を減算した金額(当該金額のうち留保している金額)
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4 |
適格合併により被合併法人から引継ぎを受ける利益積立金額(合併法人の処理)
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5 |
適格分割型分割により分割法人から引継ぎを受ける利益積立金額(分割承継法人の処理)
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6 |
適格現物分配により交付を受けた資産に係る利益積立金額(被現物分配法人の処理)
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7 |
資本又は出資を有する法人が資本又は出資を有しないこととなった場合の利益積立金額 ほか)
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