Page:Economic Reform Policy by Envoy Dodge (Dodge Line).pdf/47

 a. vidura39 System (citing instance ) --The actual case of a ma oh inery manufacturing company in this prefecture 1. In case that the fixed property tax and the added value tax according to the Shoup recommendations are taken into account, the company will not be able to allot a share with the present profit (oase B ) as shown in the following instance of caloulation, In case that the company got barely a profit of 67 per cent (case A) it oan allot a share of 10 per cent for the Forst time and the accumulation of capital is ma de barely bale for 27 per cent of the profit. 2. The instance of calcula tion (according to the written petition of the Kinki Kika i Kogyo Kondankal The Kinki Area Machinery Industry Consultation Conference held on Feb. 18,1950). Capital: ¥ 150,000,000,- b. Annual sum of sales: ¥1,000,000,000.- Apportionment by shares: 10% per year d. Redemption assets: (1) Book value: ¥ 128,061,000.- (11) Revalued value: ¥ 527,618,000.- (before revision (revision A) (revision B) Unit: ¥1,000 (a) Redemption & devaluation Fund 200 (b) Enterprise tek 020 (0) Transaction tax a) Real property tax 3,160 30, (e) Juridical person* 12,600 9,4 (1) Reserve fund *tex 1,800 (g! Share dividend 15,000 15,000 h) Amount carried for yard .6.600 1.200 15.130 Total 58.000 :-100-130 58.000 (mark Indicates the amount of 1088) Analysis of the above (before revision (reviston A (revision B) (1) Total amount of TE taxes 31,900 57.983 48,533 (1) Other than e, f, & h 28 900 57,983 48,533 (k) Taxation at the comes to source of 8 (2) Ago mulation in company 14,100 9,467 (m) Apportionment to shareholder 12,000 .147 -15,000 conta 0147 2700 6, LEO 3,000 RE'-0010 of