[Nov Salary]
Salary Calculation Sheet | November
Mr.Mitsui | Mr.Tsuge | Total (Mitsui & Tsuge)
LCJ --> LKL Remittance | 93,094.71 | 422,247.09 | 515,341.80 | Amount of remittance from Lion Corporation．Different every month.
Deducted Advance Income Tax 10% | 9,309.47 | 42,224.71 | 0.10 | 51,534.18 | Deducted 10% Advanced Income Tax．Different every month.
① | 83,785.24 | ⑦ | 380,022.38 | ⑬ | 463,807.62 | Net Deposit of LKL．Different every month.
LKL-->Mitsui,Tsuge (BIDA apply Salary) | Salary of LKL portion
C | =10,000,000 ÷12(Mitsui), 3,520,000 ÷12（Tsuge） | ② | 833,333.33 | ⑧ | 293,333.33 | ⑭ | 1,126,666.67 | ② and ⑧ (⑭) are not change every month
D=B-C | LKL-->Mitsui、Tsuge (LCJ remittance Salary) = ①、⑦ | ③ | 83,785.24 | ⑨ | 380,022.38 | ⑮ | 463,807.62 | Salary of LCJ portion. Same amount of Net deposit of LKL. Different every month.
B | LKL-->Mitsui,Tsuge (Gross Salary) ②＋③、⑧＋➈ | ④ | 917,118.57 | ⑩ | 673,355.71 | ⑯ | 1,590,474.29 | Gross salary. LKL portion and LCJ portion. Different every month.
Withholding Tax to Government 30% ④×30%、⑩×30% | ⑤ | 275,135.57 | ⑪ | 202,006.71 | 0.30 | ⑰ | 477,142.29 | Deducted 30% Withholding Tax．Different every month.
Evey month informed by LCJ = A | Net saraly received by Mitsui,Tsuge ④-⑤、⑩-⑫ | ⑥ | 641,983.00 | ⑫ | 471,349.00 | ⑱ | 1,113,332.00 | Net salary. Different every month.
Net salary is different every month because of social insurance deducted and items deducted from the salary in Japan. Therefore, withholding taxes to be calculated retroactively, Gross Salary, amounts to be remitted from LCJ, etc. are all different every month.
[Sheet1]
Taka
Business Loss | -200
Other Income | 50 | 27.50% | 13.75
2022 | -150
2023 | 100 | 27.50% | 27.5
-13.75
[Bonus]
Bonus Calculation Sheet | December(tentative)
Total
LCJ --> LKL Remittance | 0 | 0 | Company LKL
Deducted Advance Income Tax | 0 | 10% | 0 | Business Revenue | 500,000
0 | 0
LKL-->Mitsui (BIDA apply Bonus)
=0 | 0 | 0
LKL-->Mitsui (LCJ remittance Bonus)
0 | 0
LKL-->Mitsui (Gross Bonus) | 0 | 0 | Other Income | 200,000
Withholding Tax to Government | 0 | 30% | 0 | Taxable Business Income | -100,000
Net Bonus received by Mitsui | 0 | Taxable Business Income | 200,000
LCJ --> LKL | 0
Deducted Advance Income Tax | 0 | 10%
0
LKL-->Tsuge (BIDA apply Bonus)
=0 | 0
LKL-->Tsuge (LCJ remittance Bonus)
0
LKL-->Tsuge (Gross Bonus) | 0
Withholding Tax to Government | 0 | 30%
Net Bonus received by Tsuge
Extra Minimum Tax
Minimum TAX | 0.60% | 0 | 0
Regular tax | 27.50% | 0
Set-off loss | 27.50% | 0
[Format]
Total
LCJ --> LKL | (925,926) | (1,251,852) | Company LKL
Deducted Advance Income Tax | (92,593) | 10% | (125,185) | Business Revenue | 500,000
(833,333) | (1,126,667)
LKL-->Mitsui (BIDA apply Saraly)
=10,000,000 ÷ 12 | 833,333 | 1,126,667
LKL-->Mitsui (LCJ remittance Saraly)
(833,333) | (1,126,667)
LKL-->Mitsui (Gross Saraly) | 0 | 0 | Other Income | 200,000
Withholding Tax to Government | 0 | 30% | 0 | Taxable Business Income | -100,000
Net saraly received by Mitsui | 0 | 0 | Taxable Business Income | 200,000
LCJ --> LKL | (325,926)
Deducted Advance Income Tax | (32,593) | 10%
(293,333)
LKL-->Tsuge (BIDA apply Saraly)
=3,520,000 ÷ 12 | 293,333
LKL-->Tsuge (LCJ remittance Saraly)
(293,333)
LKL-->Tsuge (Gross Saraly） | 0
Withholding Tax to Government | 0 | 30%
Net saraly received by Tsuge | 0
Extra Minimum Tax
Minimum TAX | 0.60% | 0 | 0
Regular tax | 27.50% | 0
Set-off loss | 27.50% | 0
[Sheet2]
93096
9310
83786