National Tax Agency JAPAN＞Press Release＞Statistics on Public Interest Corporations, etc. in Business Year 2002

Statistics on Public Interest Corporations, etc. in Business Year 2002

October 2003
National Tax Agency

Outline

1 Change in number of corporations that declared corporation tax

*The number of corporation tax case processed in business year 2002 (between July 1, 2002 and June 30, 2003) was 28,000 (number of corporations whose fiscal year ended between February 1, 2002 and January 31, 2003), 1,000 (4.5 percent) increase from the previous year.

2 Change in number of withholding agents

*The number of employment income as of the end of the fiscal year 2002 (June 30, 2003) was 155,000, 1,000 (0.9 percent) increase from the previous year.

3 Statistics on corporation tax audit

*In business year 2002, field audit was carried out for suspicious 1,500 corporations including those that had been expected to conduct deceptive calculation.

*Out of the audited corporations, 1,100 corporations had done some miscalculation. The amount of their undeclared income was 23 billion yen in total, 122 billion yen (84.1 percent) decrease from the previous year.

*One hundred corporations out of them were found to have done deceptive calculation through fraud or concealment. The rate of discovery of deceptive calculation was 7.2 percent.

*The amount of income evaded through deceptive calculation was 2.6 billion yen, 4.5 billion yen (63.5 percent) decrease from the previous year.

4 Statistics on consumption tax audits

*The number of cases of consumption tax was 1,300, and some miscalculation was found in 900 corporations out of them. The amount of tax imposed on them through audit was 3.8 billion yen, 1.8 billion yen (95.7 percent) increase from the previous year.

5 Statistics on withholding tax audits

*In business year 2002, audit was carried out for suspicious 6,000 withholding agents including those who were expected to have some tax problem.

*Out of the audited withholding agent, 3,000 have done some miscalculation. The amount of tax imposed on them through audits was 3.1 billion yen, 0.8 billion yen (20.8 percent) decrease from the previous year.

Table 1
Number of corporations that declared corporation tax

Business year
Item
2001 2002
Number Year-on-year Number Year-on-year
Total 1
26,950		 %
102.5
28,153		 %
104.5
　　 Religious corporation 2 12,170 100.8 12,349 101.5
Incorporated foundation and association 3 10,017 102.6 10,379 103.6
Social welfare service corporation 4 614 115.2 745 121.3
Incorporated school 5 1,502 103.5 1,598 106.4

Table 2
Number of withholding agents (Wages and salaries)

Business year
Item
As of June 30, 2002 As of June 30, 2003
Number Year-on-year Number Year-on-year
Total 1
154,007		 %
101.1
155,431		 %
100.9
   Religious corporation 2 48,866 99.8 49,196 100.7
Incorporated foundation and association 3 21,396 99.7 21,277 99.4
Social welfare service corporation 4 21,247 103.2 21,890 103.0
Incorporated school 5 8,472 99.3 8,520 100.6

Table 3
Statistics of audits on the corporation tax

Business year
Item
2001 2002
Number, etc. Year-on-year Number, etc. Year-on-year
Number of field audits 1
1,168		 %
99.4
1,481		 %
126.8
Number of correction and determinations 2 865 102.4 1,134 131.1
Number of deceptive calculations out of the above item 3 84 97.7 106 126.2
Amount of undeclared income 4 million yen
144,968
885.1		 million yen
22,988
15.9
Amount of income evades through deceptive calculation out of the above item 5 7,122 508.9 2,598 36.5
Amount of tax imposed through audits 6 3,231 103.0 2,944 91.1
Analysis Rate of discovery of deceptive calculation (3/1) 7 %
7.2		 point
▲ 0.1		 %
7.2		 point
+ 0.0
-
Amount of undeclared income per audit (4/1) 8 thousand yen
124,117		 %
890.4		 thousand yen
15,522		 %
12.5
Amount of evaded income per deceptive calculation (5/3) 9 84,780 521.0 24,507 28.9

Table 4
Statistics of audits on the consumption tax

Business year
Item
2001 2002
Number, etc. Year-on-year Number, etc. Year-on-year
Number of field audits 1
1,151		 %
108.8
1,291		 %
112.2
Number of miscalculation 2 729 106.7 856 117.4
Amount of imposed tax 3 million yen
1,918
130.6		 million yen
3,754
195.7
Amount of imposed tax through audits per audit (3/1) 4 thousand yen
1,667
120.1		 thousand yen
2,908
174.4

(Remark) The amount of tax imposed through tax audit includes the amount of local consumption tax (amount of domestic tax).

Table 5
Statistics of audits on the withholding tax

Business year
Item
2001 2002
Number, etc. Year-on-year Number, etc. Year-on-year
Number of audits 1
5,598		 %
94.1
6,047		 %
108.0
Number of miscalculation 2 2,968 83.0 3,313 111.6
Amount of tax imposed 3 million yen
3,911		 %
88.2		 million yen
3,099		 %
79.2
Analysis Rate of miscalculation 4 %
53.0		 point
▲ 7.1		 %
54.8		 point
1.8
Amount of tax imposed per miscalculation 5 thousand yen
1,318		 %
106.3		 thousand yen
935		 %
70.9

Reference 1 Statistics on audit on corporation tax by type of organization

Rate of discovery of deceptive calculation

Business year
Item
2001 2002
Rate Year-on-year Rate Year-on-year
Total for public corporations, etc. 1 %
7.2		 point
▲ 0.1		 %
7.2		 point
+ 0.0
-
   Religious corporation 2 9.2 0.8 9.1 ▲ 0.1
Incorporated foundation and association 3 6.9 1.0 6.1 ▲ 0.8
Social welfare service corporation 4 19.0 14.5 14.3 ▲ 4.7
Incorporated school 5 4.9 ▲ 9.7 9.8 4.9
(Reference) Total for all corporations 6 20.8 ▲ 0.9 20.7 ▲ 0.1

Undeclared income amount per audits

Business year
Item
2001 2002
Amount Year-on-year Amount Year-on-year
Total for public corporations, etc. 1 thousand yen
124,117		 %
890.4		 thousand yen
15,522		 %
12.5
   Religious corporation 2 5,329 117.2 9,115 171.0
Incorporated foundation and association 3 23,546 128.0 16,953 72.0
Social welfare service corporation 4 3,615 102.4 5,849 161.8
Incorporated school 5 14,667 53.3 28,129 191.8
(Reference) Total for all corporations 6 12,262 116.2 12,793 104.3

Amount of evaded income per deceptive calculation

Business year
Item
2001 2002
Amount Year-on-year Amount Year-on-year
Total for public corporations, etc. 1 thousand yen
84,780		 %
521.0		 thousand yen
24,507		 %
28.9
   Religious corporation 2 7,187 302.3 24,727 344.1
Incorporated foundation and association 3 142,289 506.3 20,723 14.6
Social welfare service corporation 4 2,934 35.6 5,097 173.7
Incorporated school 5 18,913 84.6 53,357 282.1
(Reference) Total for all corporations 6 14,657 118.6 15,911 108.6

Reference 2 Statistics of field audit, etc. on the withholding tax by type of organization

Rate of miscalculation

Business year
Item
2001 2002
Rate of miscalculations Year-on-year Rate of miscalculations Year-on-year
Total for public corporations, etc. 1 %
68.3		 point
▲ 1.0		 %
72.0		 point
3.7
   Religious corporation 2 64.8 ▲ 0.6 68.7 3.9
Incorporated foundation and association 3 64.5 ▲ 3.5 71.3 6.8
Social welfare service corporation 4 73.1 0.7 75.2 2.1
Incorporated school 5 76.2 ▲ 2.4 77.3 1.1
(Reference) Total for all corporations 6 65.9 ▲ 3.2 63.6 ▲ 2.3

Amount of tax imposed per miscalculation

Business year
Item
2001 2002
Amount Year-on-year Amount Year-on-year
Total for public corporations, etc. 1 thousand yen
1,289		 %
104.9		 thousand yen
942		 %
73.1
   Religious corporation 2 985 99.1 853 86.6
Incorporated foundation and association 3 769 74.6 1,276 165.9
Social welfare service corporation 4 1,383 117.3 730 52.8
Incorporated school 5 1,152 32.5 1,417 123.0
(Reference) Total for all people who are obligated to pay additional tax penalty 6 3,939 107.6 4,006 101.7