|
1
.
Income Tax
|
Taxable
Income
|
Tax
Rate
|
|
over
|
not over
|
|
|
|
¥
3.3 million
|
10%
|
|
¥
3.3 million
|
¥
9 million
|
20%
|
|
¥
9 million
|
¥18
million
|
30%
|
| ¥18
million |
|
37 |
2.
Inhabitants Tax
|
Taxable
Income
|
Tax
Rate
|
|
not
over
|
Prefectural
|
Municipal
|
Total
|
|
¥2
million
|
2%
|
8%
|
10%
|
|
¥7
million
|
3%
|
10%
|
13%
|
Prefectural
¥2,000`¥3,000
Municipal
¥1,000
3.
Gift Tax
|
Taxable
Value
|
Tax
Rate
|
|
not
more than ¥1.5 million
|
10%
|
|
over
¥100 million
|
70%
|
4.
Inheritance Tax
|
Taxable
Value
|
Tax
Rate
|
|
not
more than ¥8 million ` over ¥2,000 million
|
10%
` 70%
|
|
TAXES
ON CORPORATIONS
Effective
as of April 1, 1999
|
1.
Corporation Tax
|
Paid-in
Capital
|
Tax
Rate
|
|
Over
¥100 million
|
30%
|
|
Taxable
income up to ¥8 million a year
|
22%
|
|
Excess
over ¥8 million a year
|
30%
|
2.
Corporate Enterprise Tax
|
Taxable
Income
|
Standard
Rate
|
|
Up
to ¥4 million a year
|
5.0%
|
|
Excess
over ¥4 million and up to ¥8 million a year
|
7.3%
|
|
Excess
over ¥8 million a year
|
9.6%
|
3.
Corporate Inhabitants Tax
|
|
Standard
Rate
|
Maximum
Rate
|
|
Prefectural
|
5.0%
|
6.0%
|
|
Municipal
|
12.3%
|
14.7%
|
|
Total
|
17.3%
|
20.7%
|
Prefectural
inhabitant per capita tax @¥20,000 `¥800,000 @@@(more than ¥5,000
million, total of paid-in capital and capital surplus)
Municipal
inhabitant per capita tax @¥50,000 `¥3 million @@@(more than ¥5,000
million, total of paid-in capital and capital surplus, @@and more than 50
working staffs)
|
Effective
Income Tax Rate on Corporation
|
(A
corporation having paid-in capital of more than ¥100 million)
|
Name
of Taxes
|
Tax
Rate
|
|
Corporation
tax
|
30.00%
|
|
Enterprise
tax
|
9.60%
|
|
Inhabitant
tax; 30.0%~17.3%
|
5.19%
|
|
Total
|
44.79%
|
|
Effective
rate;(44.79%~100/109.6¤)
|
40.87%
|
Enterprise
tax is deductible for corporation tax purposes for the period in which it
becomes due.
|
General Section
