National Tax Agency JAPAN＞Tax Statistics＞2. Direct National Tax＞Explanation of the Corporation Sample Survey

Explanation of the Corporation Sample Survey

1  Subjects of survey as of June 30, 2001 are domestic ordinary corporations listed below, which ended each accounting periods between February 1, 2000 and January 31, 2001 (except for special corporations such as the Bank of Japan, Securities exchange, Commodities exchange, Financial futures market, Japan Atomic Energy Research Institution, the Institution of Physical and Chemical Reserch, Japan Information Center for Science and Technology, and Teito Rapid Transit Authority).

2  Sampling ratio and Classification of business type

(1) Sampling ratio
    Sample corporations were picked out from all the taxation offices at sampling ratio listed in the following table by capital range.

Type		Average sampling ratio
Companies, etc.	Capital: Less than 5 million yen     More than 5 million yen and      less than 10 million yen   More than 10 million yen and       than 50 million yen   More than 50 million yen and      less than 100 million yen   More than 100 million yen and      less than billion yen   More than 1 billion yen	1.0%   1.2%   0.9%   2.9%   39.1% 100%
Business cooperative Mutual corporation Medical corporation		37.3% 100% 6.0%
Average for all the corporations		1.8%

Note:
,P Total number of sample corporations is 49,088.
,Q Average sampling ration are simple averages based on the numbers of corporations by capital range.

(2) Classification of industries, etc.
The industries to which corporations, etc. belong are classified into 17 based on the "Japan Standard Industrial Classification" (Ministry of Public Management), and joint business cooperatives, mutual companies and medical corporations are grouped in "other corporations" as an independent classification.

Name of industry	Industrial classification
Agriculture, forestry and fisheries	Agriculture, forestry, fisheries, and fish breeding
Mining	Metal mining, coal and lignite mining, crude oil and natural gas mining, and non-ferrous metal mining
Construction	General engineering, specialized engineering, and installation works
Manufacturing
Textile	Textiles
Chemical	Pulp, paper and paper products; chemicals; petroleum and coal products; rubber products; ceramics stone and clay products
Steel and metals	Steel, non-ferrous metals, and metal products
Machinery	General machinery and equipment, electrical machinery and equipment, and transportation machinery and equipment
Food	Food, and beverages and feed
Publishing and printing	Publishing, printing and related business
Other manufacturing	Other manufacturing
Wholesale	Wholesale of various products; wholesale of textiles, machinery, equipment, construction materials, etc.; wholesale of clothes, food, furniture, etc.; export and import business; other wholesale business
Retail	Retail of various products; retail of fabrics, clothes and accessories; retail of beverages and food; retail of automobiles and bicycles; retail of furniture, fittings and fixtures; other retail business
Restaurant and hotel	General restaurants, other restaurants, and hotel business
Financial and insurance	Banking and trust business; other financial business; securities business; commodity trading; insurance business; insurance agent business; insurance services
Real estate	Real estate brokerage, and real estate leasing and management business
Transportation, telecommunications and public utilities	Railroad business; road-based passenger transportation business; road-based cargo transportation business; shipping; air transportation business; warehousing; transportation-related services; telecommunications; broadcasting; electric supply; gas supply; heat supply; water supply
Service	Rental service, movie, leisure, repair, education, other service, and industries that cannot be properly classified
Other corporations	Joint business cooperatives, mutual companies, and medical corporations