National Tax Agency JAPAN＞Press Release＞Statistics of Withholding Income Tax in Business Year 2002

Statistics of Withholding Income Tax in Business Year 2002

October 2003
National Tax Agency

Outline

1 Statistics on withholding agents

*The number of withholding agents for employment income as of the end of business year 2002 (June 30, 2003) was 3,906 thousand, 46 thousand (1.2 percent) decrease from the previous year.

2 Statistics on taxation

*The amount of withheld income tax in business year 2002 (between July 1, 2002 and June 30, 2003) was 13,748.8 billion yen, 2,026.3 billion yen (12.8 percent) decrease from the previous year.

*For principal type of income:

-Dividend income and non-resident income increased by 84.8 billion yen (8.6 percent) and 24.2 billion yen (6.4 percent),respectively.

-Salary income and interest income decreased by 404.3 billion yen (4.0 percent) and 1,650.2 billion yen (61.1 percent), respectively.

3 Statistics on audit and guidance

*The number of cases for which auditor and guidance for withholding income tax was conducted in business year 2002 was 183,000, 3,000 (1.8 percent) decrease from the previous year.

*Out of the above cases, miscalculation were found in 47,000, 2,000 (3.4 percent) decrease from the previous year.

*The amount of tax imposed through audits or guidance was 74.1 billion yen, 3.4 billion yen (4.8 percent) increase from the previous year.

Table 1
Statistics on withholding agents

Classification

Item
As of June 30, 2002 As of June 30, 2003
Number of obligators Year-on-year Number of obligators Year-on-year
Wages and salaries Principal office of corporation In thousand
2,380		 %
99.8		 In thousand
2,366		 %
99.4
Branch office of corporation 28 96.0 28 98.9
Public office 20 99.6 20 99.7
Individuals 1,400 98.0 1,369 97.8
Others 123 100.0 122 99.2
Total 3,952 99.1 3,906 98.8
Interest income, etc. 48 97.6 45 95.3
Dividends 138 95.9 129 93.2
Capital gains of listed stocks, etc. 5 96.3 - -
Capital gains of listed stocks, etc. in specific custody account - - 2 -
Remuneration, fee, etc. 3,216 99.6 3,222 100.2
Income of non-residents, etc. 23 103.1 24 102.4

Table 2
Statistics of taxation

Business year

Item
2001 2002
Tax amount Year-on-year Tax amount Year-on-year
Tax Amount Wage and salaries 100 million yen
100,496 		%
97.9		 100 million yen
96,453 		%
96.0
Retirement income 3,678 122.2 3,414 92.8
Interest income, etc. 26,994 65.2 10,492 38.9
Dividends 9,817 106.9 10,665 108.6
Capital gains of listed stocks, etc. 1,615 63.9 1,237 76.5
Capital gains of listed stocks, etc. in specific custody account - - 80 -
Remuneration, fee, etc. 11,127 100.3 10,873 97.7
Income of non-residents, etc. 3,791 104.5 4,033 106.4
Total 157,519 90.8 137,245 87.1
Additional tax amount 233 92.4 243 104.3
Total 157,751 90.8 137,488 87.2

Table 3
Statistics on audits and guidance

Business year
Item
2001 2002
Number, etc. Year-on-year Number, etc. Year-on-year
Number of withholding agents 1 In thousand
3,952		 %
99.1		 In thousand
3,906		 %
98.8
Number of audits and guidance 2 186 79.4 183 98.2
Number of miscalculations 3 49 85.2 47 96.6
Amount of tax imposed 4 100 million yen
707
91.2		 100 million yen
741
104.8

(Reference)
Statistics on the amount of tax imposed through audits

Business year

Item
2001 2002
Tax amount Year-on-year Tax amount Year-on-year
Tax Amount Wage and salaries 100 million yen
264		 %
87.1		 100 million yen
272		 %
103.0
Retirement income 6 171.2 4 71.4
Interest income, etc. 45 486.9 67 149.4
Dividends 5 105.7 3 53.3
Capital gains of listed stocks, etc. 0 - 0 -
Capital gains of listed stocks, etc. in specific custody account - - 0 -
Remuneration, fee, etc. 45 97.9 49 110.6
Income of non-residents, etc. 166 77.1 167 100.6
Total 530 91.2 562 106.0
Additional tax amount 59 91.2 65 108.5
Total 590 91.2 627 106.3