制限税率








日本の地方税における制限税率（せいげんぜいりつ）とは、地方公共団体が課税することのできる税率の上限を意味する。標準税率を超えて課税する場合の上限となる。



対象となる税目



  • 道府県税

    • 法人道府県民税（法人税割）

    • 法人事業税

    • 個人事業税

    • ゴルフ場利用税

    • 自動車税



  • 市町村税

    • 法人市町村民税（均等割）

    • 法人市町村民税（法人税割）

    • 軽自動車税

    • 鉱産税

    • 都市計画税





脚注


[ヘルプ]


出典









Popular posts from this blog

The term 'EXEC' is not recognized as the name of a cmdlet Powershell

Image
up vote 0 down vote favorite I have an SSIS dtsx package that I want to run using PowerShell. Below is what I am using. '"C:Program FilesMicrosoft SQL Server130DTSBinnDTExec.exe" /f "F:SqlExportNew package.dtsx"' Unfortunately I get the below error, and I dont know why EXEC : The term 'EXEC' is not recognized as the name of a cmdlet, function, script file, or operable program. Check the spelling of the name, or if a path was included, verify that the path is correct and try again. At line:1 char:1 + EXEC xp_cmdshell '"C:Program FilesMicrosoft SQL Server130DTSBinn ... + ~~~~ + CategoryInfo : ObjectNotFound: (EXEC:String) , CommandNotFoundException + FullyQualifiedErrorId : CommandNotFoundException I have enabled the xp_cmdshell in SQL Server using below ...
Read more

NPM command prompt closes immediately [closed]

Image
1 I'm new to nodejs, after installing the node.msi I tried opening the npm command prompt but it closes immediately without even typing any command I go it and I don't know what to do. Pls help windows share | improve this question asked Jan 2 at 0:54 Nexus Nexus 6 1 closed as unclear what you're asking by Dave2e, Book Of Zeus, Ian Lim, user7294900, greg-449 Jan 2 at 10:27 Please clarify your specific problem or add additional details to highlight exa...
Read more

Error binding properties and functions in emscripten

Image
0 I'm trying to use emscripten to compile a c++ class and expose bindings. I'm running into an error from the compiler. #include <emscripten/bind.h> #include <emscripten/emscripten.h> using namespace emscripten; class MyClass { private: int _year; int _month; int _day; public: MyClass() { } MyClass(int year, int month, int day); int getMonth(); void setMonth(int); int getYear(); void setYear(int); int getDay(); void setDay(int); bool isLeapYear(); int daysInMonth(); void increment(); void decrement(); }; EMSCRIPTEN_BINDINGS(my_sample_class) { class_<MyClass>("MyClass") .constructor<>() .constructor<int, int, int>() .function("getMonth", &MyClass::g...
Read more