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y h
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Decks in this class (26)
金額判定等
'配当 非上場申告不要',
'配当控除',
'給与 非課税通勤手当'
36
cards
30万円関係
'青の少額減価償却資産',
'広告宣伝の受贈益',
'生活に通常必要'
4
cards
端数処理(小数点関係)
'原則',
'(減価償却費)',
'生保年金の必要経費'
8
cards
期限関係
'山林',
'譲渡 総合',
'譲渡 分離'
9
cards
事業的or以外
'利子税・事業的',
'利子税・以外',
'貸家等の資産損失・事業的'
12
cards
源泉分離課税のもの
利子等,
私募公社債等運用投資信託,
特定目的信託の社債的受益権
7
cards
損失の金額の取扱い
事業用固定資産、繰延資産,
山林(災害盗難横領),
事業的規模以外の業務用資産
9
cards
利子等配当等・課税方法
ゴルフ会員権の譲渡,
公社債等の譲渡,
アジア開発銀行債、国際復興開発銀行(世銀)債に係る利子等
11
cards
家事関連費等
家事上の経費,
所得税(①を除く。),
N n
9
cards
理論表現
Neg 5 2 5 3,
N n3 2 1,
N
29
cards
サブタイトル
5 2,
5 3,
5 4
41
cards
年令判定
特定扶養親族,
控除対象扶養親族,
老人扶養親族
4
cards
比較判定等
N,
収容・代替資産取得,
N
9
cards
課税関係
先物取引,
N n,
N n
9
cards
譲渡した、受けた
N n n,
N n n n,
N n
13
cards
用語の意義
N3 3 3,
N3 4 3,
住宅の取得等
5
cards
タイトル
2 2,
2 3,
2 4
48
cards
端数処理(小数点以外)
中古資産の耐用年数,
N,
N
3
cards
債権(貸損、貸引etc)
D 55 000 n,
E 150 000 12 n e 26 2,
D 2 500 000 d 12 26 2
7
cards
繰延資産
N,
N n n,
N n
23
cards
法62
総合のどこで控除？,
表示方法？,
取扱いは？
11
cards
借地権
譲渡所得となる場合は？,
譲渡所得になるときのポイントは？,
N n q9
6
cards
課税の繰延べ
0
cards
平均課税制度
制度趣旨は？,
N,
N5 1 1 1
12
cards
消費税等
N n,
N 80 100 n,
N 80 100
6
cards
何から控除
特定株式に係る譲渡損失の金額
1
cards
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Shotoku
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