みなと国際会計事務所 Accounting Intelligence blog by a CPA in Tokyo

みなと国際会計事務所 Accounting Intelligence blog by a CPA in Tokyo, tax tips, accounting, running business

均等割を減らすときの落とし穴 -How to minimize your corp tax

time 2015/04/24

  • <有償減資・無償減資>
    <Capital reduction in company registry>If you want to reduce the minimum corporate tax (aka Kintowari), you need to reduce the capital.
    Some people think that it can be achieved by simply offsetting its accumulated loss in the company against the paid-in capital on paper. Please be noted. That is not the case.

    It requires actual cash payback because the minimum tax amount depends on “paid-in capital etc”, which includes other form of capital injection to the company, for example, capital surplus. It is much wider concept. Simple offsetting of accumulated loss against the capital does not entail actual cash payback. Therefore, it will not reduce the paid-in capital etc.

    <自己株式>
    <Share buy back>

    The other form of reducing capital is buying back its own share. Because it has actual cash payment when the company buys back its share from its shareholders, it will reduce “paid-in capital etc”. The only restriction that you need to be careful in this scenario is that you need to have enough retained earnings. In a contract to the case of offsetting the loss, this one needs enough retained earnings because of the Japanese Company Law.

    The former scenario costs some registration tax, lawyers or accountant fee and public notice. The latter does not cost any legal cost. It simply works by buying back its shares.

    It will reduce the minimum tax from 180,000 to 70,000 yen or 290,000 to 180,000 yen. It may not be significant but it will reduce unnecessary tax burden that has no impact on your business performance.

    ****************************************************
    雑誌のTarzanで「カラダの偏差値 ボディサイズ、筋力、持久力……「平均」を凌駕せよ!」というのを買ってきて読みました。
    自分は痩せているので大丈夫だと高をくくっていたのですが、最近、健康診断で体脂肪が多いと出てしまったので、興味深く読んでいます。体を鍛えるというのは大事なのだと、改めて思いました。

    ミーハーで影響されやすいので、Garminの腕時計かApple Watchが欲しくなってしまいました。

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