Taxation of retained earnings of family corporations

特定同族会社の留保金課税

A Japanese corporation that is a family corporation and meets certain conditions is subject to taxation of retained earnings as well as corporate tax on ordinary income. Taxation of retained earnings is calculated by multiplying the taxable amount of retained earnings (obtained by subtracting the retained earnings deductible from the amount of retained earnings in each business year) by the special tax rate.

同族会社である日本法人のうち一定の法人については、通常の所得に対する法人税に加えて留保金課税の適用があります。留保金課税は、各事業年度の留保金額から留保控除額を控除して算出される課税留保所得金額に特別税率を乗じて算出されます。