National Tax Agency JAPANTax Statistics2. Direct National Tax>Notes for Statistical Tables

Notes for Statistical Tables

1. Classification of industries

  If a corporation is engaged in business belonging to more than one industries, the corporation is classified in its main industry. For example, if a corporation in a fisheries industry is also engaged in business belonging to food manufacturing and real estate industries, the corporation's numbers related to business of all of these industries are reported in agriculture, forestry and fisheries industry.

2. Those corporations that have more than one business terms in a year

  When a corporation has more than one business terms in a year and net profit is reported in a business term and net loss is reported in the other business term, the net profit is not offset by the net loss, and the net profit is recorded in the corresponding business term in the column of profitable corporation and the net loss is recorded in the corresponding business term in the column of unprofitable corporation.
  If a corporation has more than one business terms and net profit is reported only in one business term, this corporation is counted as profitable corporation.