Easy tax calculation of a small company
The case of a company, and in the case of a personal business company, calculation can be done separately.
The calculation method in the case of a company is as follows.
Corporation tax: The portion exceeding 8 million yen has calculated 30% of tax rates, and the tax rates of the portion of the following at 22%.
Resident tax: It has calculated by 17.3% of corporation taxes.
Business tax: 7.3% of tax rates and 4 million yen or less of 8 million yen of 8 million yen or more are calculated at 5% from 9.6% of tax rates, and 4 million yen.
Taxes in arrears: It has calculated at 14.6%.
Additional tax due to fraud: It has calculated at 35%.
The calculation method in the case of an individual is as follows.
Income tax: 18 million yen or more are 40% of tax rates. - For 2,800,000 yen and 9 million yen or more, calculate - [ 23% of ] 640,000 yen, and 3,300,000 yen or more for - [ 20% of ] 430,000 yen, 1,950,000 yen or more are calculated for - [ 10% of ] 100,000 yen, and - [ 33% of ] 1,540,000 yen and 6,950,000 yen or more are calculated at 5% 1,950,000 or less.
Resident tax: Municipal inhabitant tax The portion exceeding 7 million yen exceeds 2 million yen 10% to 240,000 a yen. - [ 8% of ] 100,000 yen, others 3%
Prefectural inhabitants tax The portion exceeding 7 million yen is - [ 3% of ] 70,000 yen. In addition to this It has calculated at 2%.
Others are the same calculation as the case of a company.