municipal inhabitants tax (Q11480639)

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  • city, town and village inhabitant taxes
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Language Label Description Also known as
English
municipal inhabitants tax
No description defined
  • city, town and village inhabitant taxes

Statements

inhabitants tax (meaning prefectural inhabitants tax and municipal inhabitants tax)
住民税(都道府県民税及び市町村民税をいう) (Japanese)
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(3)Accrued corporate tax, etc. as set forth in paragraph (1), item (vii) means accrued amounts of corporate tax, inhabitants tax (meaning prefectural inhabitants tax and municipal inhabitants tax; the same applies hereinafter), and enterprise tax. (Japanese)
財務諸表等の用語、様式及び作成方法に関する規則(昭和三十八年大蔵省令第五十九号) / 本則 / 第二編 財務諸表 / 第二章 貸借対照表 / 第二節 資産 / 第三節 負債 / 第二目 流動負債 / (流動負債の区分表示) 第四十九条 / 3 第一項第七号の未払法人税等とは、法人税、地方法人税、住民税(都道府県民税及び市町村民税をいう。以下同じ。)及び事業税の未払額をいう。 (Japanese)

Identifiers

Imposte comunali
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