Reduction of corporate tax rate

There was a reduction in the human tax rate. The tax rate during the fiscal year starting between April 1, 2012 and March 31, 2015 is as follows. It will be the tax rate including special reconstruction corporation tax (10% of tax amount). The tax amount not including the reconstruction special corporation tax will be reflected in the prefectural tax · citizen tax declaration form.

(1) After reduction of corporate tax rate – Community without ordinary corporate personality

(A) Small and medium size corporations or associations without personality etc are 16.5% up to the portion of incomes of 8 million yen or less and 28.05% at the portion where income exceeds 8 million yen.

(B) Corporations other than small and medium size corporations are uniform 28.05%.