Kyocera 6-K 2005
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 of
the Securities Exchange Act of 1934
For the month of May 2005
Commission File Number: 1-07952
6 Takeda Tobadono-cho, Fushimi-ku,
Kyoto 612-8501, Japan
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
Form 20-F X Form 40-F
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Registration S-T Rule 101(b)(1):
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Registration S-T Rule 101(b)(7):
Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes No X
If Yes is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b); 82-
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.
Date: May 24, 2005
May 24, 2005
Filing Complaint against Tax Assessment based on Transfer Pricing Adjustments
On March 28, 2005, Kyocera Corporation (the Company) received a notice of tax assessment based on transfer pricing adjustments from the Osaka Regional Tax Bureau. The Company reviewed such tax assessment from a variety of points of view and today filed a complaint against it with the authority. The assessment relates to the five-year period from the fiscal year ended March 1999 through the fiscal year ended March 2003. The notice indicated that income should be adjusted upward to 24.3 billion yen and that the resultant additional tax, including local taxes, etc., amounted to 12.7 billion yen.