Medidas fiscales sobre la emigración respecto a las personas jurídicas.

Rate per cu.m：43～

409/two months

Source: Yokohama Waterworks Bureau

Up to 16 m3 for 2 months is included in the monthly basic charge 17 m3 or over is flow charge. Tax not included.

Separate charge for sewerage use.

27. Water rate for general use

(per cu.m)

Basic monthly charge：

17.94/two months

Rate per cu.m：0.49～

3.63/two months

Basic monthly charge：

1,580/two months

Rate per cu.m：43～

320/two months

Same as above

28. Gas rate for business use

Basic monthly charge：

（1）Fixed basic

charge157

（2）Flow basic

charge4.78/cu.m

（3）Maximum demand

basic charge0.07/cu.m

Rate per cu.m：0.83

Basic monthly charge：

（1）Fixed basic

charge13,860

（2）Flow basic

charge420.71/cu.m

（3）Maximum demand

basic charge5.78/cu.m

Rate per cu.m：73.01

Source: Tokyo Gas Industrial Contract A

29. Gas rate for general use

Basic monthly charge：

8.23～143

Rate per cu.m：1.27～

1.74

Basic monthly charge：

724.5～12,589.5

Rate per cu.m：111.81～

153.18

Source: same as above

Charge calculation method: General contract, Tokyo area, basic charge Rate per m3 depends on amount of usage

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30. Container transport

(40ft container) Export to

Japan

（1）4,333

（2）1,740

（1）381,664

（2）153,260

Source: Interview with major logistics company

Plant name (city): Yokohama (includes overland freight) Nearest Port: Port of Yokohama

Note: From the information provider. Documents as of January 2013.

May change monthly due to exchange rate. 40 ft (86) base

(1) Import from USA (Port of Los Angeles → Port of Yokohama) (2) Import from China (Port of Shanghai → Port of Yokohama) [Breakdown]

(1), (2) both include fuel surcharge

(1), (2) both shipment handling fee: 10,000 JPY

(1), (2) both drayage: 35,000 JPY/scope of 40 km within Yokohama (1) Import from USA: THC 46,000 JPY

(2) Import from China: Shanghai THC 42,200 JPY *THC: Container handling fee

31. Container transport

(40ft container) Export to third

country: Nearest port

―

see the left

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USD

JPY

Remarks

Yokohama(Japan)

US$1 = 88.08JPY (Interbank rate as of Jan. 7, 2013)

32. Container transport

(40ft container) Import from

Japan

（1）3,033

（2）795

（1）267,160

（2）70,000

Source: Interview with major logistics company

Plant name (city): Yokohama (includes overland freight) Nearest Port: Port of Yokohama

Note: From the information provider. Documents as of January 2013.

May change monthly due to exchange rate. 40 ft (86) base

(1) Export to USA (Port of Yokohama → Port of Los Angeles) (2) Export to China (Port of Yokohama → Port of Shanghai) [Breakdown]

(1), (2) both include fuel surcharge

(1), (2) both shipment handling fee: 10,000 JPY

(1), (2) both drayage: 35,000 JPY/scope of 40 km within Yokohama (1) Export to USA: THC 46,000 JPY

(2) Export to China: includes THC *THC: Container handling fee

33. Regular gasoline price

(1 liter)

1.69

149.2

Source: Agency for Natural Resources and Energy "Report on Prices of Petroleum Products" Weekly Survey, regular gasoline, Kanagawa

Shop price, tax included As of January 28, 2013

34. Diesel oil price (1liter)

1.46

128.3

Source: same as above

Weekly Survey, diesel, Kanagawa Shop price, tax included

As of January 28, 2013

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35. Corporate income tax rate

28.05％

(National tax, Nominal

tax rate)

Source: Ministry of Finance

Including 10% special income tax for reconstruction (= 25.5% x 110%)

36. Personal income tax rate

(highest rate, %)

40.84％

(Highest rate)

Source: same as above

Including 2.1% special income tax for reconstruction (= 40% x 102.1%)

37. Value-added tax (VAT)

(standard rate, %)

5％

(Consumtion tax)

Source: same as above

38. Tax on interest remitted to

Japan (highest rate, %)

15％

(Highest rate)

Corporate Tax Act, Article 138(4), Article 212(1), Article 213(1). * Interest of loan: 20%

Due to the tax treaty, withholding income tax may be reduced or exempt.

39. Tax on dividends remitted

to Japan (highest rate, %)

20％

(Highest rate)

Corporate Tax Act, Article 138(5), Article 212(1), Article 213(1).

For tax rates on dividends from listed stock and dividends or capital gains from investment trust, withholding income tax rate is 15%.

Due to the tax treaty, withholding income tax may be reduced or exempt.

40. Tax on royalties remitted to

Japan (highest rate, %)

20％

(Highest rate)

Corporate Tax Act, Article 138(7), Article 212(1), Article 213(1).

Due to the tax treaty, withholding income tax may be reduced or exempt.

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41. School fee of International

School

monthly fee：

2,168(elementary

school）

other costs：n.a.（bus

fare.etc）

entrance fee：

application fee227、

registration fee9,083

donation by individuals：

2,838（1,703 as deposit）

donation by

enterprises：n.a.

monthly fee：

191,000(elementary

school）

other costs：n.a.（bus

fare.etc）

entrance fee：

application fee20,000、

registration fee800,000

donation by individuals：

250,000（150,000 as

deposit）

donation by

enterprisess：n.a.

Source: Yokohama International School

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USD

JPY

Remarks

1. Workers

(general workers)

3,002/ month

264,413/ month

Source: Hiroshima Personnel Commission Secretariat "2012 Report and Recommendations on Wages"

Scale of 100 to 499 employees, "Engineers" (Average age 34.2)

Wages paid (Excluding overtime pay of 50,256 JPY) Actual annual burden: 54,728 USD (4,820,459 JPY)

Base salary, social security, overtime pay and bonus included

2. Engineers

(mid-level engineers)

3,652/ month

321,708/ month

Source: same as above

"Engineering Manager" (Average age 42.6)

Wages paid (Excluding overtime pay of 61,960 JPY) Actual annual burden: 66,698 USD (5,874,762 JPY)

Base salary, social security, overtime pay and bonus included

3. Managers

(department chief level)

5,431/ month

478,324/ month

Source: same as above

"Engineering Section Chief" (Average age 49.0) Wages paid (Excluding overtime pay of 3,376 JPY) Actual annual burden: 87,077 USD (7,669,779 JPY)

Base salary, social security, overtime pay and bonus included

4. Staffs, Non-manufacturing

(general level)

2,795/ month

246,168/ month

Source: same as above

"Clerical worker" (Average age 36.4)

Wages paid (Excluding overtime pay of 24,129 JPY) Actual annual burden: 47,865 USD (4,215,927 JPY)

Base salary, social security, overtime pay and bonus included

5. Staffs, Non-manufacturing

(sales representative)

4,015/ month

353,638/ month

Source: same as above

"Clerical manager" (Average age 43.9)

Wages paid (Excluding overtime pay of 40,277 JPY) Actual annual burden: 69,526 USD (6,123,850 JPY)

Base salary, social security, overtime pay and bonus included

6. Managers, Non-

manufacturing

(department chief level)

5,033/ month

443,349/ month

Source: same as above

"Clerical Section Chief" (Average age 48.5) Wages paid (Excluding overtime pay of 4,228 JPY) Actual annual burden: 80,860 USD (7,122,152 JPY)

Base salary, social security, overtime pay and bonus included

7. Shop staffs (Apparel)

2,364/ month

208,239/ month

Source: Ministry of Health, Labour and Welfare_{"Monthly Labour Survey Local Results, Sept 2012 (confirmed results)"}

8. Shop staffs (Food)

1,208/ month

106,364/ month

Source: same as above

9. Legal minimum wage

8.16/ hour

719/ hour

Source: Ministry of Health, Labour and Welfare, Hiroshima Labor Bureau_{Publish Date: October 1, 2012}

10. Bonus payments

(fixed bonus + variable bonus)

3.95 month base salary

（basic salary and

allowance except

overtime pay）

see the left

Source: "2012 Report and Recommendations on Wages" (Hiroshima Personnel Commission_{Secretariat) (October 2012)}

11. Social security burden ratio

Source:

Employment Insurance: Ministry of Health, Labour and Welfare Medical Insurance: Japan Health Insurance Association

Pension and Contribute money for child allowance: Japan Pension Service (Applied to the pension premium rate from Sept 2012 to Aug 2013)

Compensation Insurance: Ministry of Health, Labour and Welfare

*For workers 40 years old or older, elderly care insurance (0.775% for both employers and employees) added to medical insurance.

12. Nominal wage increase rate

Source: Ministry of Health, Labour and Welfare, "2009 Monthly Labour Survey Local Results" Table 1: Cash earnings (Hiroshima prefecture and throughout the nation, regular employees, report by industry), business scale of 5 to 29 employees

Source: Ministry of Health, Labour and Welfare, "2010 Monthly Labour Survey Local Results" Table 1: Average monthly cash earnings (Hiroshima prefecture and throughout the nation, regular employees, report by industry), business scale of 5 to 29 employees

Source: Ministry of Health, Labour and Welfare, "2011 Monthly Labour Survey Local Results" Table 1: Average monthly cash earnings (Hiroshima prefecture and throughout the nation, regular employees, report by industry), business scale of 5 to 29 employees

13. Industrial estate (land)

purchase rate

704/sq.m～863/sq.m

62,000/sq.m～

76,000/sq.m

Source: Kyoriz Co., Ltd.

Industrial estate name: Hiroshima Seifu-Shinto Refresh Park (Tomo Kita Industrial District) *Price per effective flatlands

14. Industrial estate rent

（1）4.87/sq.m・month

（10～15years）、

5.51/sq.m・month（more

than 15years）

（2）4.90/sq.m・month

（10～15years）、

5.54/sq.m・month（more

than 15years）

（1）429/sq.m・month（10

～15years）、

485/sq.m・month（more

than 15years）

（2）432/sq.m・month（10

～15years）、

488/sq.m・month（more

than 15years）

Source: Prefecture Investment Promotion Section of Hiroshima Commercial and Industrial Labour Bureau

Industrial estate name: (1) Chiyoda Industrial and Distribution Park, (2) Takehara Industrial and Distribution Park

Breakdown of taxes/expenses: guarantee money is separately require, also burden of amount equal to fixed property tax amount

15. Office rent

32/sq.m/month

2,850/sq.m/month

Source: CBRE Japan Offices Market View (Q3 2012) District name: Naka-ku, Hiroshima City (Aioi street) 9,420/tsubo

Average rent ( JPY/tsubo) divided by 3.305785 m2

Breakdown of taxes/expenses: excludes tax and common service fees.

16. Store/showroom rent in the

city center

26～120/sq.m/ month

see the left

Source: rental real estate information website At Home Hatchobori, Kamiyacho area, 1F store for rent

17. Housing rent for resident

agent

874～2,611/ month

77,000～230,000/

month

Source: SUUMO Chugoku version website (December 2012) Search criteria

District name: Naka-ku, Hiroshima City Housing type: 3LDK

Area: 90 m2 to 99 m2

Breakdown of taxes/expenses: includes maintenance and common service fees

In document Los impuestos a la emigración y su compatibilidad con el Derecho Comunitario y el Derecho Internacional Tributario (página 42-45)