Corporation tax | Accounts / the accounting
/ a tax
"A flow"
Settlement of accounts adjustment
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Report adjustment
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Amount of a tax calculation
A "juridical person tax rate" (a proportional tax rate)
normal juridical person
Less than capital 100,000,000 yen
Partial 30% of partial 22% taxable income - age more than 8,000,000
equal to or less than 8,000,000 a year taxable income -
Capital more than 100,000,000 yen
Income amount of money 30%
A cooperative
Income amount of money 22%
Corporations
Partial 30% of partial 22% taxable income - age more than 8,000,000
equal to or less than 8,000,000 a year taxable income -
* Money of reservation taxation： I resemble it super and face it,
and a tax rate suffers from a taxation reservation amount of money
share the constant ceiling that did internal reserves especially
without allotting a stockholder profit in a family corporation
* Money of purpose for which money is spent concealment taxation：
The thing which endorsement does not have is 40% of the corporation
tax + expense (account book mention nothing)
* Tax credit： It is <education training cost object> outside
lecturer compensation until income tax credit, foreign tax credit,
talented person investment (education training) promotion subtraction
(three years) from April 1, 2005 to March 31, 2008： Outside institutions
such as lecturer charges or guidance charges to pay to Mr. outsider
/ an instructor fee for use： The loan-sharking charges and use charges
education training trust cost of outside institution / facilities
to use for the training： Including a lecturer, the teaching materials;
trust expense outside training entrance fee to a part of the training
or the educational institution outside at the whole： As for the
tuition when I let you participate in employee outside training
program, it is the teaching materials costs of textbook others：
The teaching materials or purchase costs for training of the program＜A
system standard＞
* Amount of a tax juridical person (amount of a tax income) subtracts
accrual 25% equivalency beyond the amount of average of two accounting
periods (the amount of standard) just before that in the current
term.
But 10% of amount of a tax juridical person become the upper limit
in the current term, and the deduction cannot do the carrying forward.
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