Nondeductible entertainment expenses

交際費の損金算入限度超過額

Amount of allowance reserved

各種引当金の繰入額

Amount exceeding depreciable limit of depreciable and deferred assets

減価償却資産及び繰延資産の償却限度超過額

Write-down of assets

資産の評価減

Compensation or retirement benefits for directors

役員給与、役員退職給与

A tax credit canmay be available against the amount of corporate tax imposed on taxable income if certain requirements are met. Followings are some examples of tax credits

課税所得に対して課された法人税の額に対して、一定の要件を満たす場合には税額控除を受けることができます。税額控除の一例として、下記のものがあります。

Small and Medium Enterprise Investment Promotion Tax Incentives (tax credit for the acquisition of machinery, etc. by small and medium enterprises, etc.*)

中小企業投資促進税制（中小企業者等が機械等を取得した場合の税額控除*）

Special credit against corporate tax for increasing the amount of salary payment, etc.

給与等の支給額が増加した場合の法人税額の特別控除

Digital Transformation investment promotion tax incentives (tax credit for the acquisition of equipment for information technology business adaptation*)

デジタルトランスフォーメーション投資促進税制（情報技術事業適応設備を取得した場合等の税額控除*）

Carbon Neutrality-related investment promotion tax incentives (tax credit for the acquisition of equipment for improving production process efficiency*)

カーボンニュートラルに向けた投資促進税制（生産工程効率化等設備等を取得した場合の税額控除*）

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。

The special tax rate varies according to the taxable earnings. If the annual taxable earnings do not exceed 30 million yen, it is subject to a tax rate of 10%. However, if the taxable earnings exceed this amount, a rate of 15% is charged on the amount in excess of 30 million yen and up to 100 million yen, and any amount in excess of 100 million yen is taxed at a rate of 20%.

特別税率は所得の金額に応じて、年 3,000 万円以下の金額に対して 10%、年 3,000 万円を超え年 1 億円以下の金額に対して 15%、年 1 億円を超える金額に対して 20%となっています。