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差引確定法人税額

English translation: Final corporate tax after all deductions


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:差引確定法人税額
English translation:Final corporate tax after all deductions
Entered by: Michael Karpa
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02:17 Oct 19, 2009
Japanese to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Japanese term or phrase: 差引確定法人税額
Tax document. Thanks!
Lara Silbert
Local time: 15:09
Final corporate tax after all deductions
Explanation:
This term refers to the final figure you get for corporate tax after going through the process outlined below, adjusting for special exemptions, adding in other taxes owed, subtracting credits for other taxes paid, and subtracting estimated taxes paid mid-year. I agree that there is probably no standard term for it, but the word "final" should probably appear in there and adding "all" is probably wise.
各事業所（法人）年度の所得金額×法人税率→法人税額
法人税額ー法人税額の特別控除→差引法人税額
差引法人税額＋同属会社・土地重課の特別税額→法人税額計
法人税額計ー所得税・外国勢控除→差引所得に対する法人税額
差引所得に対する法人税額ー中間申告分の法人税額→差引確定法人税額
Selected response from:

Michael Karpa
United States
Local time: 20:09
Grading comment
thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
3Final corporate tax after all deductions
Michael Karpa
3Net corporate tax liability (after deductions)
Vakil
Summary of reference entries provided
FYR
cinefil

  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
Net corporate tax liability (after deductions)


Explanation:
I am not sure if there is a 定訳 for this.

Please refer to the following URL to get an overview of how 差引確定法人税額 is calculated.

http://www.m-net.ne.jp/~k-web/beppyo/kaktei.html

Also google the term "net corporate tax liability"...

Japanese corporate income taxes consist of corporation tax (national tax), business tax (local tax) and prefectural and municipal inhabitant taxes (local tax). The corporation tax rate is 30 percent (22 percent on the first 8 million yen for companies with paid-in capital of JPY 100 million or less). Local tax rates vary depending on the locality, the amount of paid-in capital of the company, etc..
The tax rate shown is the illustrative effective tax rate for a company in Tokyo with paid-in capital of more than JPY 100 million after taking into account a deduction for business tax (the business tax itself is tax deductible). Size-based business tax is also levied on a company with paid-in capital of more than JPY
100 million, in addition to the income-based business tax. So the overall tax rate for such companies can be higher than 40.69 percent. The size-based business tax rates in Tokyo are 0.504 percent on the “added value component” tax base (total of labor costs, net interest payments, net rent payments and income/loss
of the current year) and 0.21 percent on the “capital component” tax base (total paid-in capital and capital surplus). For small and medium-sized companies with paid-in capital of JPY 100 million or less, the effective tax rate in Tokyo is 42.05 percent and no size-based business tax is imposed.

Source: http://www.kpmg.or.jp/resources/research/r_tax200604_1.pdf



Vakil
Japan
Local time: 12:09
Native speaker of: Native in GujaratiGujarati, Native in EnglishEnglish
Login to enter a peer comment (or grade)

1 day12 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Final corporate tax after all deductions


Explanation:
This term refers to the final figure you get for corporate tax after going through the process outlined below, adjusting for special exemptions, adding in other taxes owed, subtracting credits for other taxes paid, and subtracting estimated taxes paid mid-year. I agree that there is probably no standard term for it, but the word "final" should probably appear in there and adding "all" is probably wise.
各事業所（法人）年度の所得金額×法人税率→法人税額
法人税額ー法人税額の特別控除→差引法人税額
差引法人税額＋同属会社・土地重課の特別税額→法人税額計
法人税額計ー所得税・外国勢控除→差引所得に対する法人税額
差引所得に対する法人税額ー中間申告分の法人税額→差引確定法人税額


    Reference: http://www.josepcuni.com/archives/category/%E6%B3%95%E4%BA%B...
Michael Karpa
United States
Local time: 20:09
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
thanks!
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Reference comments


52 mins
Reference: FYR

Reference information:
http://www.nta.go.jp/foreign_language/guide2005/0802.pdf

cinefil
Japan
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 16
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Changes made by editors
Oct 26, 2009 - Changes made by Michael Karpa:
Created KOG entryKudoZ term => KOG term


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