Financial Terms
しほん資本きん金
Capital / Stated Capital
Definition
Stated Capital is the amount recorded as capital from shareholder investments. It serves as an indicator of company creditworthiness and affects tax treatment (e.g., companies with ¥10M+ capital are consumption tax-liable from inception).
Examples
資本金1,000万円以上の会社は、設立初年度から消費税の課税事業者となります。
Companies with stated capital (資本金) of ¥10M or more become consumption tax-liable from their first fiscal year.