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

資本金等の額、資本剰余金、資本準備金について英語でまとめました。（より詳しい比較についてはこちらをどうぞ。）
Japanese Corporate Tax Law ("CTL") defines "Tax Capital (shihonkin tou no gaku)" as follows: 

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.

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"Shihonkin tou no gaku (Tax Capital)" is an amount contributed by shareholders and, in general, can be described as shown in the diagram below.

Notes:

1. Capital surplus (資本剰余金：shihon jouyo kin)
The amount remaining after deducting stated capital from paid in capital ("PIC") at the time of incorporation or capital increase

2. Capital reserve (資本準備金：shihon junbi kin)

A portion of PIC that is allowed NOT to be recorded as stated capital, up to half of PIC 

3. For the comparison of shareholders' equity for tax and accounting purposes, read this post. 

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