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ノンブル |
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経済学文献大鑑 第１巻 財政編（大正８年〜昭和８年）
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昭和９年12月25日 発行
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編輯兼 高砂恒三郎
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発行所 大阪商科大学経済研究所
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１ 財政学
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和1
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１ 一般
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和1
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２ 基礎理論
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和4
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辞書
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和6
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２ 財政学史
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和7
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３ 財政史
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和8
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ａ 一般
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和8
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ｂ 各国別
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和9
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４ 財政政策
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和24
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ａ 一般
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和24
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ｂ 各国別
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和24
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５ 経費
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和32
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１ 一般
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和32
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２ 経費史
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和32
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ａ 一般
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和32
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ｂ 各国別
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和32
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３ 経費政策
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和33
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各国別
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和33
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４ 国防費
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和34
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１ 軍備費
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和34
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ａ 一般
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和34
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ｂ 各国別
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和34
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２ 戦費
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和35
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ａ 一般
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和35
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ｂ 各国別
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和35
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５ 教育・文化費
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和35
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ａ 一般
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和35
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ｂ 各国別
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和35
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６ 土木・産業費
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和36
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ａ 一般
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和36
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ｂ 各国別
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和36
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７ 社会政策費
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和36
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各国別
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和36
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８ 俸給・恩給費
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和37
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ａ 一般
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和37
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ｂ 各国別
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和37
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９ 補助費
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和38
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ａ 一般
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和38
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ｂ 各国別
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和38
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10 財務費
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和39
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ａ 一般
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和39
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ｂ 各国別
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和39
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11 其他
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和39
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ａ 一般
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和39
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ｂ 各国別
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和39
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６ 収入一般
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和40
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ａ 一般
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和40
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ｂ 各国別
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和40
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７ 租税
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和41
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１ 租税一般
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和41
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１ 一般
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和41
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２ 税務
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和46
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ａ 一般
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和46
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ｂ 各国別
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和46
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２ 租税史
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和49
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ａ 一般
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和49
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ｂ 各国別
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和49
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３ 租税政策
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和55
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ａ 一般
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和55
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ｂ 各国別
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和56
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４ 所得税
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和62
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１ 一般
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和62
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ａ 一般
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和62
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ｂ 各国別
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和63
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２ 法人課税
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和67
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ａ 一般
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和67
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ｂ 各国別
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和67
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５ 収益税
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和69
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１ 一般
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和69
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ａ 一般
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和69
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ｂ 各国別
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和69
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２ 地租
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和69
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ａ 一般
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和69
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ｂ 各国別
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和69
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３ 営業税
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和75
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ａ 一般
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和75
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ｂ 各国別
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和76
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４ 家屋税
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和78
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ａ 一般
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和78
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ｂ 各国別
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和78
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５ 資本利子税
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和79
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ａ 一般
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和79
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ｂ 各国別
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和80
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６ 其他
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和80
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ａ 一般
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和80
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ｂ 各国別
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和80
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６ 財産税
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和81
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ａ 一般
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和81
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ｂ 各国別
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和81
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７ 流通税
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和82
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１ 一般
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和82
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ａ 一般
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和82
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ｂ 各国別
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和82
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２ 相続税
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和82
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ａ 一般
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和82
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ｂ 各国別
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和82
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３ 印紙税及登録税
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和83
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ａ 一般
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和83
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ｂ 各国別
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和83
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４ 増価税及利得税
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和84
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ａ 一般
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和84
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ｂ 各国別
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和85
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５ 取得税及取引税
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和85
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ａ 一般
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和85
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ｂ 各国別
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和85
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６ 其他
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和85
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ａ 一般
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和85
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ｂ 各国別
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和86
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８ 消費税
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和86
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１ 一般
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和86
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ａ 一般
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和86
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ｂ 各国別
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和86
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２ 酒造税
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和86
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３ 麦酒税
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和87
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各国別
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和87
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４ 其他の飲料税
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和87
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ａ 一般
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和87
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ｂ 各国別
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和87
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５ 砂糖消費税
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和88
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ａ 一般
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和88
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ｂ 各国別
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和88
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６ 織物消費税
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和88
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ａ 一般
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和88
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ｂ 各国別
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和88
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７ 煙草税
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和89
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各国別
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和89
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８ 奢侈税
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和89
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ａ 一般
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和89
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ｂ 各国別
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和89
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９ 売上税
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和89
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ａ 一般
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和89
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ｂ 各国別
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和89
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10 自動車及ガソリン税
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和90
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ａ 一般
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和90
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ｂ 各国別
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和90
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11 其他
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和90
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ａ 一般
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和90
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ｂ 各国別
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和90
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９ 関税（省略）
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10 雑税
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和91
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ａ 一般
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和91
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ｂ 各国別
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和92
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11 雑
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和92
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ａ 一般
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和92
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ｂ 各国別
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和92
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８ 官業及官有財産
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和93
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１ 一般
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和93
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２ 官業・官有財産史
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和93
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各国別
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和93
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３ 官業・官有財産政策
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和94
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各国別
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和94
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４ 各種官業（省略）
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９ 専売
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和95
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１ 一般
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和95
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２ 専売史
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和95
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ａ 一般
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和95
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ｂ 各国別
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和95
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３ 専売政策
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和96
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各国別
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和96
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４ 酒類専売
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和96
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各国別
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和96
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５ 煙草専売
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和96
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各国別
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和96
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６ 塩専売
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和97
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各国別
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和97
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７ 穀物専売
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和97
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ａ 一般
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和97
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ｂ 各国別
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和97
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８ 其他
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和98
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ａ 一般
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和98
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ｂ 各国別
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和98
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10 手数料，剰余金及其他の収入
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和100
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ａ 一般
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和100
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ｂ 各国別
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和100
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11 公債
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和101
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１ 一般
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和101
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２ 公債史
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和101
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ａ 一般
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和101
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ｂ 各国別
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和101
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３ 公債政策
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和105
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ａ 一般
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和105
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ｂ 各国別
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和105
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４ 政府紙幣（省略）
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５ 戦債問題（省略）
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12 財務行政
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和109
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１ 一般
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和109
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各国別
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和109
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２ 予算及決算
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和109
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ａ 一般
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和109
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ｂ 各国別
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和109
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３ 会計
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和111
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ａ 一般
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和111
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ｂ 各国別
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和111
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４ 財務機関
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和113
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ａ 一般
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和113
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ｂ 各国別
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和113
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13 地方財政
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和114
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１ 一般
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和114
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２ 地方財政史
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和115
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ａ 一般
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和115
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ｂ 各国別
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和115
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３ 地方財政々策
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和119
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ａ 一般
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和119
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ｂ 各国別
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和119
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４ 地方費
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和121
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ａ 一般
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和121
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ｂ 各国別
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和121
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５ 地方収入一般
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和123
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ａ 一般
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和123
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ｂ 各国別
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和123
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６ 地方税
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和124
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１ 一般
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和124
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２ 地方税史
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和125
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ａ 一般
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和125
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ｂ 各国別
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和125
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３ 地方税政策
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和128
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ａ 一般
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和128
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ｂ 各国別
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和128
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４ 地方各税
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和131
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ａ 一般
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和131
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ｂ 各国別
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和131
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５ 雑
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和136
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ａ 一般
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和136
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ｂ 各国別
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和136
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７ 受益者負担，手数料，使用料
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和136
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ａ 一般
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和136
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ｂ 各国別
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和137
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８ 公営事業及公有財産
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和138
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１ 一般
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和138
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ａ 一般
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和138
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ｂ 各国別
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和139
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２ 各種公営事業及公有財産（省略）
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９ 補助金及交付金
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和139
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ａ 一般
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和139
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ｂ 各国別
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和139
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10 地方債
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和140
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ａ 一般
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和140
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ｂ 各国別
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和140
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11 地方財産
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和142
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ａ 一般
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和142
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ｂ 各国別
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和142
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12 地方財政調整
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和144
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ａ 一般
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和144
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ｂ 各国別
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和144
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13 其他
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和145
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14 植民地財政
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和146
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１ 一般
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和146
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ａ 一般
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和146
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ｂ 各国別
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和146
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２ 植民地経費
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和147
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各国別
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和147
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３ 植民地収入
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和147
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各国別
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和147
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４ 植民地租税
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和147
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各国別
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和147
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５ 植民地財務
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和149
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各国別
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和149
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15 国際問題
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和150
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１ 国際二重課税
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和150
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２ 賠償問題（省略）
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３ 其他
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和150
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16 財政統計論
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和150
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17 財政法規解説
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和151
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ａ 一般
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和151
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ｂ 各国別
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和151
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18 雑
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和154
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１ Science of Public Finance
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欧1
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1 General Works
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欧1
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2 Theoretical Works
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欧18
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Dictionaries
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欧22
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２ History of the Science of Public Finance
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欧24
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３ History of Public Finance
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欧26
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a General
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欧26
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b Individual countries
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欧28
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４ Financial Policy
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欧73
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a General
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欧73
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b Individual countries
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欧74
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５ Public Expenditure
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欧104
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１ General
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欧104
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２ History of Public Expenditure
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欧104
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a General
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欧104
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b Individual countries
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欧105
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３ Policy of Public Expenditure
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欧107
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a General
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欧107
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b Individual countries
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欧107
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４ Cost of National Defence
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欧109
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１ Military Expenditure
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欧109
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a General
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欧109
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b Individual countries
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欧110
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２ Cost of War
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欧110
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a General
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欧110
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b Individual countries
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欧110
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５ Expenditure for Education
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欧112
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a General
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欧112
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b Individual countries
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欧112
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６ Expenditure for Public Works
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欧113
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a General
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欧113
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b Individual countries
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欧113
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７ Expenditure for Social Services
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欧115
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a General
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欧115
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b Individual countries
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欧115
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８ Salaries and Pensions
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欧117
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a General
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欧117
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b Individual countries
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欧117
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９ Subsidies
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欧124
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a General
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欧124
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b Individual countries
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欧124
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10 Expenses for Financial Administration
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欧127
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a General
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欧127
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b Individual countries
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欧127
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11 Others
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欧127
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a General
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欧127
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b Individual countries
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欧127
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６ Public Revenue
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欧129
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a General
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欧129
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b Individual countries
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欧129
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７ Taxation
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欧132
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１ Taxation in General
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欧132
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１ General
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欧132
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２ Tax Administration
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欧145
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a General
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欧145
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b Individual countries
|
欧148
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２ History of Taxation
|
欧177
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|
a General
|
欧177
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b Individual countries
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欧178
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３ Policy of Taxation
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欧224
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a General
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欧224
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b Individual countries
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欧226
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４ Income Tax
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欧247
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１ General
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欧247
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a General
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欧247
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b Individual countries
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欧250
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２ Corporation Tax
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欧293
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a General
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欧293
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b Individual countries
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欧293
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５ Taxes on Product (Ertragssteuern)
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欧308
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１ General
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欧308
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a General
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欧308
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b Individual countries
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欧308
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２ Land Tax
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欧310
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a General
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欧310
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b Individual countries
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欧310
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３ Business Tax
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欧318
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a General
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欧318
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b Individual countries
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欧319
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４ House Tax
|
欧329
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a General
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欧329
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b Individual countries
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欧330
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５ Capital Interest Tax
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欧336
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a General
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欧336
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b Individual countries
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欧337
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６ Others
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欧340
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Individual countries
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欧340
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６ Property Tax and Capital Levy
|
欧340
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a General
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欧340
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b Individual countries
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欧341
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７ Taxes on Transactions
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欧356
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|
１ General
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欧356
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a General
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欧356
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b Individual countries
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欧356
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|
２ Inheritance Tax
|
欧357
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|
a General
|
欧357
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b Individual countries
|
欧358
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|
３ Stamp Duty and Registration Duty
|
欧368
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|
a General
|
欧368
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|
b Individual countries
|
欧368
|
|
４ Increment Duty and Excess Profits Tax
|
欧376
|
|
a General
|
欧376
|
|
b Individual countries
|
欧376
|
|
５ Taxes on Land Acquisition and Exchange Transaction
|
欧385
|
|
a General
|
欧385
|
|
b Individual countries
|
欧385
|
|
６ Others
|
欧390
|
|
a General
|
欧390
|
|
b Individual countries
|
欧390
|
|
８ Excise
|
欧391
|
|
１ General
|
欧391
|
|
a General
|
欧391
|
|
b Individual countries
|
欧392
|
|
２ (Tax on Sake)
|
欧395
|
|
３ Tax on Beer
|
欧395
|
|
a General
|
欧395
|
|
b Individual countries
|
欧395
|
|
４ Tax on other Drinks
|
欧396
|
|
a General
|
欧396
|
|
b Individual countries
|
欧397
|
|
５ Tax on Sugar
|
欧398
|
|
a General
|
欧398
|
|
b Individual countries
|
欧399
|
|
６ Tax on Textiles
|
欧399
|
|
a General
|
欧399
|
|
b Individual countries
|
欧399
|
|
７ Tax on Tobacco
|
欧399
|
|
a General
|
欧399
|
|
b Individual countries
|
欧399
|
|
８ Tax on Luxuries
|
欧401
|
|
a General
|
欧401
|
|
b Individual countries
|
欧401
|
|
９ General Sales Tax
|
欧404
|
|
a General
|
欧404
|
|
b Individual countries
|
欧406
|
|
10 Motor Vehicle Duty and Gasoline Tax
|
欧420
|
|
a General
|
欧420
|
|
b Individual countries
|
欧420
|
|
11 Others
|
欧423
|
|
a General
|
欧423
|
|
b Individual countries
|
欧424
|
|
９ Customs Duties (Omitted)
|
|
|
10 Other Taxes
|
欧426
|
|
a General
|
欧426
|
|
b Individual countries
|
欧426
|
|
11 Miscellaneous
|
欧427
|
|
a General
|
欧427
|
|
b Individual countries
|
欧428
|
|
８ Public Enterprises and Properties
|
欧429
|
|
１ General
|
欧429
|
|
２ History of Public Enterprises and Properties
|
欧430
|
|
a General
|
欧430
|
|
b Individual countries
|
欧430
|
|
３ Policy of Public Enterprises and Properties
|
欧433
|
|
a General
|
欧433
|
|
b Individual countries
|
欧434
|
|
４ Public Enterprises and Properties of Various Kinds (Omitted)
|
|
|
９ Monopolies
|
欧436
|
|
１ General
|
欧436
|
|
２ History of Monopolies
|
欧436
|
|
a General
|
欧436
|
|
b Individual countries
|
欧436
|
|
３ Policy of Monopolies
|
欧437
|
|
a General
|
欧437
|
|
b Individual countries
|
欧437
|
|
４ Liquor Monopoly
|
欧437
|
|
Individual countries
|
欧437
|
|
５ Tobacco Monopoly
|
欧439
|
|
a General
|
欧439
|
|
b Individual countries
|
欧439
|
|
６ Salt Monopoly
|
欧440
|
|
Individual countries
|
欧440
|
|
７ Corn Monopoly
|
欧441
|
|
a General
|
欧441
|
|
b Individual countries
|
欧441
|
|
８ Others
|
欧441
|
|
a General
|
欧441
|
|
b Individual countries
|
欧442
|
|
10 Fees, Surplus, etc.
|
欧445
|
|
a General
|
欧445
|
|
b Individual countries
|
欧445
|
|
11 Public Debt
|
欧448
|
|
１ General
|
欧448
|
|
２ History of Public Debt
|
欧452
|
|
a General
|
欧452
|
|
b Individual countries
|
欧453
|
|
３ Policy of Public Debt
|
欧470
|
|
a General
|
欧470
|
|
b Individual countries
|
欧471
|
|
４ Government Notes (Omitted)
|
|
|
５ Problems of the War Debt (Omitted)
|
|
|
12 Financial Administration
|
欧479
|
|
１ General
|
欧479
|
|
a General
|
欧479
|
|
b Individual countries
|
欧479
|
|
２ Budget
|
欧483
|
|
a General
|
欧483
|
|
b Individual countries
|
欧484
|
|
３ Accounting and Audit
|
欧488
|
|
a General
|
欧488
|
|
b Individual countries
|
欧488
|
|
４ Organs of Financial Administration
|
欧491
|
|
a General
|
欧491
|
|
b Individual countries
|
欧492
|
|
13 Local Finance
|
欧495
|
|
１ General
|
欧495
|
|
２ History of Local Finance
|
欧496
|
|
a General
|
欧496
|
|
b Individual countries
|
欧496
|
|
３ Policy of Local Finance
|
欧508
|
|
a General
|
欧508
|
|
b Individual countries
|
欧508
|
|
４ Local Expenditure
|
欧515
|
|
a General
|
欧515
|
|
b Individual countries
|
欧515
|
|
５ Local Revenue
|
欧519
|
|
a General
|
欧519
|
|
b Individual countries
|
欧519
|
|
６ Local Taxation
|
欧520
|
|
１ General
|
欧520
|
|
２ History of Local Taxation
|
欧520
|
|
Individual countries
|
欧520
|
|
３ Policy of Local Taxation
|
欧531
|
|
a General
|
欧531
|
|
b Individual countries
|
欧532
|
|
４ Local Taxes of Various Kinds
|
欧534
|
|
a General
|
欧534
|
|
b Individual countries
|
欧535
|
|
５ Miscellaneous
|
欧540
|
|
a General
|
欧540
|
|
b Individual countries
|
欧540
|
|
７ Special Assessments and Fees
|
欧541
|
|
a General
|
欧541
|
|
b Individual countries
|
欧541
|
|
８ L9cal Enterprises and Properties
|
欧542
|
|
１ General
|
欧542
|
|
a General
|
欧542
|
|
b Individual countries
|
欧544
|
|
２ Local Enterprises and Properties of Various Kinds (Omitted)
|
|
|
９ Subsidies
|
欧549
|
|
Individual countries
|
欧549
|
|
10 Local Debt
|
欧550
|
|
Individual countries
|
欧550
|
|
11 Administration of Local Finance
|
欧555
|
|
a General
|
欧555
|
|
b Individual countries
|
欧555
|
|
12 Finanzausgleich
|
欧559
|
|
a General
|
欧559
|
|
b Individual countries
|
欧559
|
|
13 Others
|
欧571
|
|
14 Colonial Finance
|
欧572
|
|
１ General
|
欧572
|
|
Individual countries
|
欧572
|
|
２ Colonial Expenditure
|
欧575
|
|
Individual countries
|
欧575
|
|
３ Colonial Revenue
|
欧576
|
|
Individual countries
|
欧576
|
|
４ Colonial Taxation
|
欧576
|
|
a General
|
欧576
|
|
b Individual countries
|
欧576
|
|
５ Administration of Colonial Finance
|
欧578
|
|
Individual countries
|
欧578
|
|
15 International Fiscal Problems
|
欧580
|
|
１ International Double Taxation
|
欧580
|
|
２ Reparations (Omitted)
|
|
|
３ Miscellaneous
|
欧585
|
|
16 Financial Statistics
|
欧588
|
|
17 Laws of Pbulic Finance
|
欧590
|
|
a General
|
欧590
|
|
b Individual countries
|
欧590
|
|
18 Miscellaneous
|
欧608
|
|
事項索引
|
事項1
|
|
Subject Index
|
Subject 1
|
|
人名索引
|
人名1
|
|
Author Index
|
Author 1
|
|
List of Periodicals in Foreign Languages
|
List 1
|
|
|