Polaris Holdings (3010) · FactEnterprise-Size-Based Local Corporate Tax No Longer Applicable Following Capital Reduction
Application of the Enterprise-Size-Based Local Corporate Tax Due to Capital Exceeding ¥100 Million
First written in FY2021-Q2. . Latest entry: FY2023.
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Change in Effective Tax Rate Following Non-Application of Size-Based Enterprise Taxation Due to a Reduction in CapitalA theme 7 companies write about · 1 as a headwind · 4 as a tailwind
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- FY2023Enterprise-Size-Based Local Corporate Tax No Longer Applicable Following Capital ReductionAnnual report
「当社は2023年３月30日付で資本金を10,000千円に減資したことにより、法人事業税の外形標準課税が不適用となりました。」
資本金を10百万円へ減少させた結果、外形標準課税が不適用となった。従来の資本金1億円超の状態から税務上の適用状況が変化している。 - FY2021-Q2First statedAnnual report
「During the second quarter of the current fiscal year, the Company's stated capital exceeded ¥100 million, making it a corporation subject to the size-based business tax.」
The Company's stated capital exceeded ¥100 million as a result of conversions of convertible bonds with stock acquisition rights and other transactions, making it subject to the size-based business tax. The statutory effective tax rate changed from 33.6% to 30.6%, with an immaterial effect on the quarterly consolidated financial statements.