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第一章總則第一條凡在本國境內以營利爲目的之工商事業,除另有規定者外,不分國籍,不分經營性質,不分公私企業及合作事業,均依本條例之規定,分別計算其營業額反所得額,於其營業行爲所在地,徵收工商業稅。第二條工商業依其經營性質,分爲固定工商業、臨時商業及攤販業。第三條具有臨時營業性質之行商,以及固定工商業不按所報行業而從事本業以外之經營者,一律按其營業額,徵收臨時商業稅。其徵收辦法另訂之。第四條爲管理市場,平衡負担起見,對攤阪營業,應按其超過規定之資本額及經營情况,徵課定額之攤販牌照稅。其徵收辦
Chapter I General Provisions Article 1 All commercial and industrial undertakings for the purpose of profit-making within their own territory shall, subject to the provisions of the present Provisions and without prejudice to the nature of their business and the non-public-private enterprises and cooperative undertakings, unless otherwise provided, Respectively, calculate the amount of anti-income turnover, in its place of business activities, the collection of industrial and commercial tax. Article 2 According to the nature of their business, commercial and industrial sectors are divided into fixed industrial and commercial, temporary commercial and street trade. Article 3 Traders with a temporary business nature and those engaged in fixed industrial and commercial undertakings other than the ones reported in the industry shall be subject to a temporary commercial tax on the basis of their turnover. Its collection method otherwise. Article 4 In order to manage the market and to balance the burden, for the business of Noboribashi, it shall be subject to a prescribed tax of the retailer license in accordance with its capital and operating conditions exceeding the stipulated amount. Its collection Office