2. Tax Capital (Shihonkin Tou no Gaku) 資本金等の額

「資本金等の額」について英語でまとめました（国税庁サイト）。（更に詳しいものはこちらをどうぞ。）

Japanese corporate tax law divides the shareholders' equity into the following two parts:

• Tax capital (shihon kin tou no gaku), i.e., contribution from shareholders, etc.
• Retained earnings, i.e., profit earned by the company 

The law also provides an overview of "Tax capital (shihon kin tou no gaku; which literally means 'stated capital, etc.')" as shown in the table below:

Read this for a more detailed comparison of the capital section for Japanese tax, Japanese accounting and US GAAP purposes. 

See this post for more about Japanese tax and accounting.

The author of this website is not responsible for any damage or loss arising related to this website.

----------------------------------------

Comparison of balance sheet for tax and accounting purposes

Key points to note on "Tax capital" are:

• The "Other than stated capital" part is nearly equal to capital surplus, which includes additional paid in capital.
• Therefore, it can be said that "Tax capital" is nearly equal to "the sum of stated capital and capital surplus."
• Taxes, such as the following, are calculated using "Tax capital":
• Per-capita levy of local corporate income tax
• Capital levy of local enterprise tax 

For capital surplus (shihon jouyo kin: 資本剰余金) and capital reserve (shihon junbi kin: 資本準備金), read this post. 

-------------------------------------------

Original content posted on June 15 is as follows:

法人税法上の資本金等の額は国税庁サイトで以下のように説明されています。英語にしてみました。他の税務記事についてはこちらをどうぞ。

"Shihonkin Tou no Gaku (capital for tax purposes)" can be defined as follows. For more about Japanese tax and accounting, click HERE:

資本金等の額
"Shihonkin Tou no Gaku (資本金等の額)" is capital for corporate tax purposes and can generally be defined as "the sum of stated capital and capital reserve (with certain adjustments)." The capital for corporate tax purposes is used to calculate corporate income tax, inhabitants tax and enterprise tax. 

------------------------------------------

会計税務についての他の記事にご興味ある方はこちらの目次をご覧ください♬

会計税務英語に関する記事です。質問、コメントお待ちしております！Google アカウントを持ってない方は、「Google アカウント」をクリックし、「匿名」か「名前/URL」を選択してからご記入ください！