National Tax Agency JAPAN＞Press Release＞Statistics on Corporate Taxation in Business Year 2002 (on Corporations within the jurisdiction of Examination Division)
Statistics on Corporate Taxation in Business Year 2002 (on Corporations within the jurisdiction of Examination Division)
Table 1
Statistics of number of corporations
|
June 30, 2002 | Year-on-year | June 30, 2003 | Year-on-year | ||
|---|---|---|---|---|---|---|
| Number of corporations | corporations 36,609 |
% 99.2 |
corporations 36,322 |
% 99.2 |
(Remark) Corporations under liquidation are excluded.
Table 2
Statistics of declaration
|
2001 | Year-on-year | 2002 | Year-on-year | ||
|---|---|---|---|---|---|---|
| Number of declarations | 37,577 |
% 97.1 |
37,473 |
% 99.7 |
||
| Ratio of declaration | % 95.2 |
point ▲0.4 |
% 95.9 |
point 0.7 |
||
| Ratio of declaration of income | % 48.6 |
point ▲1.9 |
% 48.3 |
point ▲ 0.3 |
||
| Amount of declared income | 100 million yen 232,859 |
% 81.0 |
100 million yen 225,856 |
% 97.0 |
||
| Income amount per declaration of income | thousand yen 1,273,568 |
% 86.9 |
thousand yen 1,244,524 |
% 97.7 |
||
| Amount of declared loss | 100 million yen 165,712 |
% 138.3 |
100 million yen 198,190 |
% 119.6 |
||
| Amount of loss per declaration of loss | thousand yen 846,161 |
% 136.5 |
thousand yen 1,005,175 |
% 118.8 |
Table 3
Statistics of corporation tax amount
|
2001 | Year-on-year | 2002 | Year-on-year | |||
|---|---|---|---|---|---|---|---|
| Tax amount | Declared tax amount | 100 million yen 61,324 |
% 78.7 |
100 million yen 59,827 |
% 97.6 |
||
| Amount of tax imposed through audits |
100 million yen 1,128 |
% 100.1 |
100 million yen 1,563 |
% 138.6 |
|||
| Total tax amount | 100 million yen 62,452 |
% 79.0 |
100 million yen 61,390 |
% 98.3 |
|||
| Tax amount per corporation | thousand yen 170,593 |
% 79.6 |
thousand yen 169,016 |
% 99.1 |
|||
| Amount of additional tax | 100 million yen 184 |
% 98.7 |
100 million yen 244 |
% 132.6 |
|||
Table 4
Statistics on audits on the corporation tax
|
2001 | Year-on-year | 2002 | Year-on-year | ||||
|---|---|---|---|---|---|---|---|---|
| Number of audits | 1 | 5,107 |
% 94.7 |
4,879 |
% 95.5 |
|||
| Number of corrections and determinations | 2 | 4,002 |
% 89.4 |
4,019 |
% 100.4 |
|||
| Number of deceptive calculations out of the above item | 3 | 992 |
% 94.9 |
899 |
% 90.6 |
|||
| Amount of undeclared income | 4 | 100 million yen 6,773 |
% 96.5 |
100 million yen 8,388 |
% 123.8 |
|||
| Amount of income evaded through deceptive calculation | 5 | 100 million yen 645 |
% 102.0 |
100 million yen 647 |
% 100.3 |
|||
| Amount of tax imposed through audits | 6 | 100 million yen 1,879 |
% 108.4 |
100 million yen 2,259 |
% 120.2 |
|||
| Amount of additional tax out of the above item | 7 | 100 million yen 223 |
% 105.9 |
100 million yen 281 |
% 126.0 |
|||
| Analysis | Rate of discovery of deceptive calculation (3/1) | 8 | % 19.4 |
point 0.0 |
% 18.4 |
point ▲ 1.0 |
||
| Amount of undeclared income per audit (4/1) | 9 | thousand yen 132,625 |
% 101.9 |
thousand yen 171,927 |
% 129.6 |
|||
| Amount of evaded income per deceptive calculation (5/3) | 10 | thousand yen 65,041 |
% 107.4 |
thousand yen 71,968 |
% 110.7 |
|||
Table attached to Table 4
Statistics on audits on the consumption tax
|
2001 | Year-on-year | 2002 | Year-on-year | |||
|---|---|---|---|---|---|---|---|
| Number of audits | 1 | 5,046 |
% 95.6 |
4,900 |
% 97.1 |
||
| Number of miscalculation | 2 | 3,058 |
% 87.2 |
2,982 |
% 97.5 |
||
| Amount of tax imposed through audits | 3 | 100 million yen 188 |
% 72.6 |
100 million yen 167 |
% 88.8 |
||
| Amount of additional tax out of the above item | 4 | 100 million yen 29 |
% 79.0 |
100 million yen 24 |
% 82.8 |
||
| Amount of tax imposed through audits per audit (3/1) | 5 | thousand yen 3,720 |
% 75.9 |
thousand yen 3,411 |
% 91.7 |
||
(Remark) The amount of tax imposed through audits includes the Local Consumption Tax(on domestic transactions).
Table 5
Statistics on international taxation
(1) Statistics on foreign transactions
|
2001 | Year-on-year | 2002 | Year-on-year | |||
|---|---|---|---|---|---|---|---|
| Number of declarations with omitted income regarding foreign transactions | 713 |
% 90.9 |
796 |
% 111.6 |
|||
| Number of declarations with deceptive calculations among the above item | 135 |
% 121.6 |
117 |
% 86.7 |
|||
| Amount of undeclared income regarding foreign transactions | 100 million yen 2,241 |
% 120.0 |
100 million yen 3,785 |
% 168.9 |
|||
| Amount of income evaded through deceptive calculation out of the above item | 100 million yen 126 |
% 56.4 |
100 million yen 266 |
% 211.1 |
|||
(2) Statistics on undeclared retained earnings relating to the CFCmeasures
|
2001 | Year-on-year | 2002 | Year-on-year | ||
|---|---|---|---|---|---|---|
| Number of cases | 68 |
% 87.2 |
68 |
% 100.0 |
||
| Amount | 100 million yen 52 |
% 50.0 |
100 million yen 706 |
% 1,357.7 |
(3) Statistics on taxable income relating to the transfer pricing taxation
|
2001 | Year-on-year | 2002 | Year-on-year | ||
|---|---|---|---|---|---|---|
| Number of cases | 43 |
% 110.3 |
62 |
% 144.2 |
||
| Amount | 100 million yen 857 |
% 224.9 |
100 million yen 725 |
% 84.6 |
(4) Statistics on Advance pricing arrangements with respect to the transferpricing taxation
|
2001 | Year-on-year | 2002 | Year-on-year | ||
|---|---|---|---|---|---|---|
| Number of applications | 25 |
% 71.4 |
49 |
% 196.0 |
||
| Number of applications disposed | 18 |
% 78.3 |
28 |
% 155.6 |