Skip to Content

Outline of the surveys

(Provisional Translation)

Objective of the surveys

Surveys for the Financial Statements Statistics of Corporations by Industry are conducted as one part of the fundamental statistical surveys under the Statistics Act, in accordance with the Regulations on Surveys for the Financial Statements Statistics of Corporations by Industry (Ordinance of the Ministry of Finance No. 48 of 1970). The surveys aim to clarify the current status of business activities of corporations in Japan and to prepare a list of corporations that is to be used as the basis of various statistical surveys targeting corporations.

Survey targets

Surveys for the Financial Statements Statistics of Corporations by Industry are sampling surveys, targeting commercial corporations (quarterly surveys cover corporations with capital, contributions, or funds (hereinafter collectively referred to as “capital”)).

Since the FY2008 survey, the “finance and insurance” industry has been included in the targets.

Commercial corporations refer to general partnership companies, limited partnership companies, limited liability companies, and stock companies whose head offices are located in Japan, as well as shinkin banks, a federation of shinkin banks, credit cooperatives, a federation of credit cooperatives, labor banks, a federation of labor banks, norinchukin banks, a federation of credit agricultural cooperatives, a federation of credit fisheries cooperatives, a federation of fishery processing cooperatives, life insurance companies, and nonlife insurance companies whose main business offices are located in Japan.

Sampling method

[Business types other than finance and insurance]

【Up to the FY2008 survey】

Firstly classifying corporations by type of business and by capital size (under 2 million yen; 2 million to 3 million yen; 3 million to 5 million yen; 5 million to 10 million yen; 10 million to 20 million yen; 20 million to 50 million yen; 50 million to 100 million yen; 100 million to 1 billion yen; and 1 billion yen or over), and then extracting samples as follows.

  1. For corporations with capital of less than 100 million yen, the equal probability systematic sampling method is employed.
  2. For those with capital of 100 million to 1 billion yen, the sampling method with probability proportional to size is employed based on their capital size. (Amounts of capital are totaled sequentially and when the total reaches a certain amount (600 million yen), the relevant corporation is selected. Corporations with capital of over 600 million yen are all selected.)
  3. Corporations with capital of 1 billion yen or over are all selected.

【The FY2009 survey onward】

Firstly classifying corporations by type of business and by capital size (under 10 million yen; 10 million to 20 million yen; 20 million to 50 million yen; 50 million to 100 million yen; 100 million to 1 billion yen; and 1 billion yen or over), and then extracting samples as follows.

  1. For those with capital of less than 500 million yen, the equal probability systematic sampling method is employed.
  2. Corporations with capital of 500 million yen or over are all selected.

[Finance and insurance industry]

Firstly classifying corporations by type of business and by capital size (under 10 million yen; 10 million to 100 million yen; 100 million to 1 billion yen; and 1 billion yen or over), and then extracting samples as follows.

  1. For those with capital of less than 100 million yen, the equal probability systematic sampling method is employed.
  2. Corporations with capital of 100 million yen or over are all selected.

Classification of types of business

Business types are determined basically in accordance with the Japan Standard Industrial Classification and based on the sales of the relevant corporations.(Note) When a corporation is engaged in multiple types of business, the business sector with the largest sales is selected as its business type. Some business types are based on subdivisions or newly added subdivisions of the Japan Standard Industrial Classification.

(Note) Types of banking, life insurance, and nonlife insurance businesses are based on corporations’ ordinary revenue, while types of non-deposit money corporations, including lending and credit card business, financial products transaction dealers (limited to class 1 financial products transaction dealers related to securities), other financial products transaction dealers, futures commodity transaction dealers, and other insurance businesses are based on their operating revenue.

Surveyed items

  • Annual survey
    1. Name of the corporation and other general matters concerning it
    2. Sales by type of business
    3. Assets/liabilities and net assets
    4. Profit and loss
    5. Dividend of surplus
    6. Depreciation costs
    7. Expenses
    8. Number of board members and employees
  • Quarterly surveys
    1. Name of the corporation and other general matters concerning it
    2. Sales by type of business
    3. Assets/liabilities and net assets
    4. Changes in fixed assets
    5. Breakdown of investment and other assets (excluding banking, life insurance, and nonlife insurance businesses)
    6. Depreciation costs for the most recent accounting term
    7. Profit and loss
    8. Personnel expenses

Survey periods

  • Annual survey
    Survey periodSending questionnairesReceiving answersPublication
    First halfEarly DecemberBy Jan. 10Early September
    Second halfEarly JuneBy Jul. 10
  • Quarterly surveys
    Survey periodSending questionnairesReceiving answersPublication
    Apr. – Jun.Mid-JulyBy Aug. 10Early September
    Jul. – Sep.Mid-OctoberBy Nov. 10Early December
    Oct. – Dec.Mid-JanuaryBy Feb. 10Early March
    Jan. – Mar.Mid-AprilBy May 10Early June

Survey method

  1. Fill in self-settled accounts and submit the completed questionnaire forms by post or online.
  2. Sending, collection, and examination of questionnaires are conducted basically by respective financial bureaus, the Fukuoka Local Finance Branch Bureau, respective financial offices, the Otaru Sub-office of the Hokkaido Local Finance Bureau, the Kitami Sub-office of the Hokkaido Local Finance Bureau, and the Okinawa General Bureau.

 

Top of Page