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2005.11.17

エクソンの減資効果

米エクソンの日本法人エクソンモービルが、資本金を500億円から1億円に減資するそうです。
このエクソンモービル、売上高1兆7,000億円の日本一大きな有限会社=非上場会社な訳です。12月に499億円の減資が実施される様ですが、その目的は「将来の資本構成の最適化、借入金の削減、配当の自由度を増すこと」らしい...でも専ら外形標準課税逃れと言われています。
現行では資本金が1億円を超える法人に対して課されるために499億円の減資で回避するなんて、流石外資^^;;

ちなみに東京都の資本金500億円に対する外形標準課税は...
□資本割:500億円×0.21%=1億500万円
□付加価値割:付加価値額×0.504%=○○○円
と言う訳で、資本割だけでも1億円の納税なんですね。これに付加価値割が加算されるので大きな節税効果です。

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