In Saga, we adopt tax rate higher than standard to corporation prefectural tax corporation tax percent from 1977.
They extended the application period every five years, but this prefecture extends application period from place that there is in still severe financial status until March 31, 2022 until now.
I would like your understanding and cooperation sequentially.
About target corporation and tax rate, it is as follows.
1. Excess object of taxation corporation
Corporation which corresponds to any of the following
・Sum of capital or sum of the investment is corporation more than 100 million yen
・The corporation amount of a tax becoming standard of assessment of corporation tax percent is corporation more than 10 million yen a year
・Mutual insurance company prescribed in Insurance Business Law
2. Tax rate of excess taxation
Fiscal year to start by September 30, 2014: 5.8%
Fiscal year to start after October 1, 2014: 4.0%
※The following tax rate (standard tax rate) is applied to the corporation except 1 mentioned above.
Fiscal year to start by September 30, 2014: 5.0%
Fiscal year to start after October 1, 2014: 3.2%