National Tax Agency JAPAN＞Press Release＞Statistics on Corporate Taxation in Business Year 2002
Statistics on Corporate Taxation in Business Year 2002
October 2003
National Tax Agency
Outline
1 Statistics on the number of corporations
*The number of corporations as of the end of business year 2002 (June 30, 2003) was 2,896 thousand, 12 thousand (0.4 percent) decrease from the previous year.
2 Statistics on declared tax
*Out of the corporations whose corporation tax filing were due during business year 2002 (between July 1, 2002 and June 30, 2003), the number of those that actually filed was 2,723 thousand, 8 thousand (0.3 percent) increase from the previous year.
*The ratio of declaration of income was 30.3 percent, 0.6 point decrease from the previous year.
*The amount of declared income was 35,029.9 billion yen, 1,168.3 billion yen (3.2 percent) decrease from the previous year. The amount of declared income per declaration of income was 41,680 thousand yen, 2.1 percentdecrease from the previous year.
*The amount of declared loss was 3,311.6 billion yen, 291.6 billion yen (6.8 percent) increase from the previous year. The amount of declared loss per declaration of loss was 17,070 thousand yen, 5.4 percent increase from the previous year.
3 Statistics on the tax amount
*The amount of declared corporation tax in business year 2002 was 9,350 billion yen, 265.2 billion yen (2.8 percent) decrease from the previous year.
*Out of the above tax amount, the amount of tax imposed through tax audit was 293.2 billion yen, 26.2 billion yen (9.8 percent) increase from the previous year.
*The additional tax amount was 59.1 billion yen, 2.5 billion yen (4.5percent) increase from the previous year.
4 Statistics on field audit
*In business year 2002, field audit was carried out for suspicious 122 thousand corporations including those that had been expected to conduct deceptive calculation
*Out of the audited corporations, 89 thousand corporations had done some miscalculation. Their undeclared income amount was 1,555.5 billion yen in total, 9.8 billion yen (0.6 percent) increase from the previous year.
*The number of corporations that made deceptive calculation by concealment was 25 thousand, one thousand (4.0 percent) decrease from the previous year. The rate of discovery of deceptive calculation was 20.7 percent.
*The amount of income evaded through deceptive calculation was 400.3 billion yen, fraud or 16.2 billion yen (4.2 percent) increase from the previous year.
*The types of businesses that show high rate of discovery of deceptive calculation were "bar and club," "pachinko," and "sale of books and magazines" in order of rate.
*The types of businesses that show large amount of evaded income perdeceptive declaration was "wooden building construction," "production of automobiles and their accessories," and "pachinko" in order of amount.
*The number of corporations that were audited with respect to the consumption tax was 109 thousand and some miscalculation was found in 57 thousand corporations out of them. The amount of tax imposed throughaudits was 66.6 billion yen.
Table 1
Statistics on the number of corporations
|
As of June 30, 2002 | As of June 30, 2003 | ||||||
|---|---|---|---|---|---|---|---|---|
| Number | Year-on-year | Number | Year-on-year | |||||
| Number of corporations | ,P | In thousand | 2,908 | 100.8 | 2,896 | 99.6 | ||
(Remark)Corporations under liquidation are excluded.
Table 2
Statistics of declaration
|
2001 | 2002 | ||||||
|---|---|---|---|---|---|---|---|---|
| Number, etc. | Year-on-year | Number, etc. | Year-on-year | |||||
| Number of declarations | ,P | In thousand | 2,715 | 100.5 | 2,723 | 100.3 | ||
| Ratio of declaration | ,Q | % | 89.7 | ▲ 0.7 | 89.0 | ▲ 0.7 | ||
| Ratio of declaration of income | ,R | % | 30.9 | ▲ 0.2 | 30.3 | ▲ 0.6 | ||
| Amount of declared income | ,S | 100 million yen | 361,982 | 84.8 | 350,299 | 96.8 | ||
| Amount of income per declaration of income | ,T | Thousand yen | 42,555 | 84.5 | 41,681 | 97.9 | ||
| Amount of declared loss | ,U | 100 million yen | 309,200 | 113.7 | 330,116 | 106.8 | ||
| Amount of loss per declaration of loss | ,V | Thousand yen | 16,196 | 112.6 | 17,072 | 105.4 | ||
Table 3
Statistics on corporation tax amount
|
2001 | 2002 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Amount | Year-on-year | Amount | Year-on-year | ||||||
| Tax amount |
Declared tax amount | ,P | 100 million yen | 96,152 | 82.9 | 93,500 | 97.2 | ||
| Amount of tax imposed through audits, etc. | ,Q | 100 million yen | 2,670 | 97.4 | 2,932 | 109.8 | |||
| Total tax amount | ,R | 100 million yen | 98,822 | 83.3 | 96,432 | 97.6 | |||
| Tax amount per corporation | ,S | Thousand yen | 3,399 | 82.6 | 3,329 | 97.9 | |||
| Amount of additional tax | ,T | 100 million yen | 566 | 97.7 | 591 | 104.5 | |||
Table 4
Statistics on audits on the corporation tax
|
2001 | 2002 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Number, etc. | Year-on-year | Number, etc. | Year-on-year | ||||||
| Number of field audits | 1 | In thousand | 126 | 87.6 | 122 | 96.5 | |||
| Number of correction and determinations | 2 | In thousand | 91 | 87.3 | 89 | 97.5 | |||
| Number of deceptive calculations out of the above item | 3 | In thousand | 26 | 84.5 | 25 | 96.0 | |||
| Amount of undeclared income | 4 | 100 million yen | 15,457 | 101.8 | 15,555 | 100.6 | |||
| Amount of income evaded through deceptive calculation out of the above item | 5 | 100 million yen | 3,841 | 100.2 | 4,003 | 104.2 | |||
| Amount of tax imposed through audits | 6 | 100 million yen | 3,888 | 101.9 | 4,173 | 107.3 | |||
| Amount of additional tax out of the above item | 7 | 100 million yen | 601 | 99.9 | 647 | 107.7 | |||
| Analysis | Rate of discovery of deceptive calculation (3/1) | 8 | % | 20.8 | ▲ 0.7 | 20.7 | ▲ 0.1 | ||
| Amount of undeclared income per audit (4/1) | 9 | Thousand yen | 12,262 | 116.2 | 12,793 | 104.3 | |||
| Amount of evaded income per deceptive calculation (5/3) | 10 | Thousand yen | 14,657 | 118.6 | 15,911 | 108.6 | |||
Table attached to Table 4
Statistics on the field audits on the consumption tax
|
2001 | 2002 | ||||||
|---|---|---|---|---|---|---|---|---|
| Number, etc. | Year-on-year | Number, etc. | Year-on-year | |||||
| Number of audits | 1 | In thousand | 115 | 87.0 | 109 | 95.3 | ||
| Number of miscalculations | 2 | In thousand | 60 | 86.5 | 57 | 95.4 | ||
| Amount of tax imposed through audits | 3 | 100 million yen | 602 | 85.1 | 666 | 110.7 | ||
| Amount of additional tax out of the above item | 4 | 100 million yen | 98 | 92.9 | 114 | 116.2 | ||
| Amount of tax imposed through audits par audit (3/1) | 5 | Thousand yen | 525 | 97.9 | 609 | 116.0 | ||
(Remark)The amount of tax imposed through audits includes the amount of the Local Consumption Tax (on domestic transaction).
Table 5
(1)Top 10 types of businesses with high rate of discovery of deceptive calculation
(subclass) (Business year 2002)
| Rank |
|
Rate of discovery of deceptive calculation | Amount of evaded income per deceptive calculation | Rank in the previous year | ||
|---|---|---|---|---|---|---|
| 1 | Bar and club | % 54.6 |
thousand yen 23,176 |
2 | ||
| 2 | Pachinko | 47.5 | 56,111 | 1 | ||
| 3 | Sale of books and magazines | 32.6 | 7,590 | 4 | ||
| 4 | Waste disposal | 32.2 | 20,354 | 3 | ||
| 5 | Foreign meal | 27.9 | 9,775 | - | ||
| 6 | General civil engineering and construction | 27.7 | 13,310 | 6 | ||
| 7 | Civil work | 27.1 | 11,087 | 5 | ||
| 8 | Sale of automobiles and bicycles | 25.3 | 5,999 | - | ||
| 9 | Building work | 24.6 | 10,658 | - | ||
| 9 | Agriculture and stock raising | 24.6 | 10,788 | - |
(2) Top 10 types of businesses with large amount of evaded income per deceptive
calculation
(subclass)
(Business year 2002)
| Rank |
|
Amount of evaded income per deceptive calculation | Rate of discovery of deceptive calculation | Rank in the previous year | ||
|---|---|---|---|---|---|---|
| 1 | Wooden building construction | Thousand yen 64,962 |
% 20.6 |
- | ||
| 2 | Production of automobiles and their accessories | 63,426 | 22.2 | 7 | ||
| 3 | Pachinko | 56,111 | 47.5 | 1 | ||
| 4 | Trade | 42,923 | 16.1 | 6 | ||
| 5 | Newspaper and publication | 39,306 | 11.0 | - | ||
| 6 | Wholesale of iron and steel | 37,417 | 14.8 | - | ||
| 7 | Other amusements | 29,029 | 22.7 | 2 | ||
| 8 | Transactions of ready-built houses and lands | 28,698 | 23.9 | - | ||
| 9 | Wholesale of fresh fish and seaweed | 28,437 | 20.8 | - | ||
| 10 | Wholesale of electric communication machines and devices | 24,979 | 18.5 | 4 |
(Reference)
Statistics on audits on corporations that declare no income
|
2001 | 2002 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Number, etc. | Year-on-year | Number, etc. | Year-on-year | ||||||
| Number of audits | 1 | In thousand | 40 | 84.1 | 38 | 95.1 | |||
| Number of correction and determinations | 2 | In thousand | 27 | 83.4 | 26 | 97.1 | |||
| Number of deceptive calculations out of the above item | 3 | In thousand | 9 | 80.2 | 9 | 102.2 | |||
| Amount of undeclared income | 4 | 100 million yen | 5,908 | 96.8 | 4,853 | 82.1 | |||
| Amount of income evaded through deceptive calculation out of the above item | 5 | 100 million yen | 1,209 | 112.6 | 1,229 | 101.6 | |||
| Amount of tax imposed through audits | 6 | 100 million yen | 463 | 108.3 | 387 | 83.7 | |||
| Amount of additional tax out of the above item | 7 | 100 million yen | 90 | 110.7 | 77 | 85.0 | |||
| Number of corporations with income that originally declared loss | 8 | In thousand | 7 | 90.0 | 6 | 92.1 | |||
| Analysis | Rate of discovery of deceptive calculation (3/1) | 9 | % | 21.9 | ▲ 1.1 | 23.5 | 1.6 | ||
| Amount of undeclared income per audit (4/1) | 10 | Thousand yen | 14,635 | 115.0 | 12,644 | 86.4 | |||
| Amount of evaded income per deceptive calculation (5/3) | 11 | Thousand yen | 13,691 | 140.6 | 13,616 | 99.5 | |||
| Ratio of corporations with income that originally declared loss (8/1) | 12 | % | 16.6 | 1.1 | 16.1 | ▲ 0.5 | |||