Corporate residence tax juridical person
enterprise tax | Accounts / the accounting / a tax Corporate residence
tax
It is payment by self-assessment after the accounting period end
within two months
"Corporation tax percent"
Amount of a tax amount of a tax juridical person percent = juridical
person X tax rate
Prefectural residence tax： Amount of a tax normal 5% (tax rate limit
6%) inhabitants' tax： Amount of a tax normal 12.3% (tax rate limit
14.7%)
"Per capita rate"
* The capital which is decided on capital by the number of employees
(50 divergence)
20,000 prefectural residence tax inhabitants' taxes 50,000 equal
to or less than 10,000,000 (less than 50 employees)
（I surpass employee 50 people）20,000 prefectural residence
tax inhabitants' taxes 120,000
Less than more than 10,000,000 - 100,000,000 yen
（Less than 50 employees）50,000 130,000 (I surpass employee
50 people) 50,000 prefectural residence tax inhabitants' tax prefectural
residence tax inhabitants' taxes 150,000
Less than more than 100,000,000 yen - 1,000,000,000 yen
（Less than 50 employees）130,000 160,000 (I surpass employee
50 people) 130,000 prefectural residence tax inhabitants' tax prefectural
residence tax inhabitants' taxes 400,000
Less than more than 1,000,000,000 yen - 5,000,000,000 yen
（Less than 50 employees）540,000 410,000 (I surpass employee
50 people) 540,000 prefectural residence tax inhabitants' tax prefectural
residence tax inhabitants' taxes 1,750,000
800,000 more than 5,000,000,000 (less than 50 employees) prefectural
residence tax inhabitants' taxes 410,000
（I surpass employee 50 people）800,000 prefectural residence
tax inhabitants' taxes 3,000,000
"Interest percent"
The prefectural residence tax that is imposed 5% on to the interest
of deposits and savings（20 income from interests taxation %= income
tax 15% + residence tax 5%） A juridical person enterprise tax
It is a payment by self-assessment juridical person enterprise tax
= income X tax rate after the accounting period end within two months
A part equal to or less than 4,000,000 a year income： A part equal
to or less than 5% income age more than 4,000,000 8,000,000： 7.3%
Income age more than 8,000,000 part 9.6%
External form standard taxation
* Start accounting period capital more than 100,000,000 yen juridical
person object after April 1, 2004
Amount of amount of amount of amount of a tax juridical person business
= income percent + capital percent + added value percent income
percent： Capital percent basic the taxable income of the corporation
tax： Amount of capital amount of money + capital savings (the accounting
period end day) added value percent： （The amount of reward salary
+ pure payment interest + pure payment rent）+ ー single year profit
and loss
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