5-6 租税（続き）Taxes (Cont'd)E 法人税（平成28～30年度）Corporation Taxes (F.Y. 2016 to 2018)（単位 金額 100万円） (Value in millions of yen)申告法人数所得金額税額年度，法人の種類Amount of incomeAmount of taxFiscal year and kind of corporation利益欠損ProfitLoss平成28年20162,805,04162,924,84311,997,76911,119,008内国法人Domestic corporation 普通法人 Ordinary corporation2,683,57049,835,67710,297,6979,689,743 人格のない社団等 Association without judicial personality, etc.18,84317,98110,7902,957 協同組合等 Cooperative association, etc.43,4131,346,71298,531175,917 公益法人等 Corporation in public interest, etc.52,206226,969189,17544,602外国法人Foreign corporation5,346568,38970,282121,963連結法人Consolidated corporation1,66310,929,1161,331,2951,083,825 29年20172,840,87070,234,03213,690,79212,349,698内国法人Domestic corporation 普通法人 Ordinary corporation2,716,81853,815,65212,408,81010,484,490 人格のない社団等 Association without judicial personality, etc.20,01619,03711,6593,146 協同組合等 Cooperative association, etc.43,2521,390,572105,203183,377 公益法人等 Corporation in public interest, etc.53,690233,518195,09545,993外国法人Foreign corporation5,353636,71459,577135,660連結法人Consolidated corporation1,74114,138,538910,4481,497,032 30年20182,873,21972,775,67013,472,25312,660,952内国法人Domestic corporation 普通法人 Ordinary corporation2,747,49257,023,75911,432,78811,075,376 人格のない社団等 Association without judicial personality, etc.20,75719,52711,2013,176 協同組合等 Cooperative association, etc.43,1251,304,992152,945163,090 公益法人等 Corporation in public interest, etc.54,824239,371255,28946,636外国法人Foreign corporation5,253448,66551,72487,746連結法人Consolidated corporation1,76813,739,3551,568,3071,284,928資料 国税庁「国税庁統計年報」Source: National Tax Agency.Number ofcorporationsthat filed returns 「租税」参照。各年４月１日から翌年３月31日までの間に終了した事業年度分について，翌年７月31日までに申告のあった事績及び各年７月１日から翌年６月30日までの間に処理した事績。連結申告を行った法人は１グループを１社として集計。税額とは，所得，留保及び土地譲渡利益に対する税額から，所得税額，外国税額などの控除額を差し引いた税額。 See "Taxes". Data refer to the taxation of corporations for the business year ending in the period from 1 April of thereference year to 31 March of the following year, based on the returns submitted not later than 31 July of the following yearand on the dispositions made in the period from 1 July of the reference year to 30 June of the following year. Oneconsolidated corporation group is totalised as one corporation. "Amount of tax" means amount of tax on income, retainedearnings and capital gains from land transfer minus deductions such as amounts of income tax, foreign tax, etc.5 Public Finance 149
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