LDP lawmakers concerned with industrial and small business matters unanimously agreed Tuesday to oppose a government plan to introduce a new corporate tax based on criteria other than profits, LDP officials said.

The LDP members will include their opposition to the new tax plan in a report on their economic stimulus proposals to be submitted to Taro Aso, head of the LDP's Policy Research Council, they said.

Prime Minister Junichiro Koizumi recently instructed the government's Tax Commission to examine a pro forma tax, which is levied on corporations based on such criteria as the number of employees and the size of capital, as part of his tax and budget reforms.