About corporation municipal tax per capita rate, we judged tax rate division from "sums such as capital" and "the number of the employees", but review of "sums such as capital" that we used for judgment was done in 2015 by the taxation system revision.
About this revision, we are applied from fiscal year to start after April 1, 2015.
About definition of "sums such as capital"
About calculation standard of tax rate division of per capita rate
"Foreheads such as capital" say sums such as principle, sums such as capital prescribed in Corporate Tax Law Article 2 No. 16 or connection individual capital prescribed in 2 of article No. 17.
But it is sum after having adjusted to "the sums such as capital" mentioned above when we perform free increase reduction of capital prescribed in 5 of Local Tax Law Article 292 Paragraph 1 No. 4.
(and we, e.g., decrease in earned surplus reserve for capital and sum that we did for deletional sums that we compensated of the addition, capital or capital by decrease of investment subtraction)
As for the calculation standard of tax rate division of per capita rate, principle is sum of (1) same as before, but will use sum of (2) for calculation standard when we compare sum of (1) and sum of (2), and sum of (2) exceeds sum of (1).
(1) Sums (sum after adjusting when we adjust prescribed in 5 of Local Tax Law Article 292 Paragraph 1 No. 4) such as capital
(2) The amount of adding up of capital and capital reserve
Sums such as example), capital ＞ Capital + capital reserve → We assume sums such as capital calculation standard
・ Sum <capital + capital reserves such as capital → We assume capital + capital reserve calculation standard
※About provisional measure affecting planned report
Provisional measure which assumes sums such as capital as of the last day for the former fiscal year when it is going to modify for fiscal year of beginning starting after April 1, 2015 or connection fiscal year and calculated by regulations before revision about report or sums such as capital according to connection unit calculation standard of tax rate division of per capita rate is established.