This calculator is used to assess whether at which point its more beneficial to classify income from investment property as “personal” or “corporate” in order to minimise the tax payable.
62 million yen

Building Cost

10 million yen

Land Cost

9 million yen

Annual Income

5 million yen

Annual Expense

PersonalCorporate
Income¥9,000,000¥9,000,000
Expenses¥450,000¥450,000
Gross profit¥8,550,000¥8,550,000
Depreciation¥2,066,667¥2,066,667
Income before Tax¥6,483,333¥6,483,333
Blue tax deduction¥100,000
Standard Deduction¥380,000
Taxable income¥6,003,333¥6,483,333
Tax payable¥773,167¥1,015,290
Effective Tax rate11.9315.7
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