Toyota Motor Corp. declared 483.1 billion yen in taxable income for calendar 2000, the largest declaration by a Japanese firm in the year, private research firm Teikoku Databank Ltd. said in a report released Wednesday.

The automaker, ranked second the previous year, regained the top position for the first time in three years. The Bank of Tokyo-Mitsubishi took the second spot while Nippon Life Insurance Co. ranked third.

According to Teikoku, Toyota's declared income -- the pretax profit reported to tax authorities -- fell 22.1 percent from the previous year due mainly to the negative effect of the yen's rise.

While Toyota secured the top position, the previous year's top earner, Nippon Telegraph and Telephone Corp., slipped to 121st as a result of its reorganization into a holding company.

BTM and Nippon Life raised their rankings as their financial conditions improved as a result of massive write-offs of bad debts, Teikoku officials said.

NTT DoCoMo Inc., the wireless arm of NTT, rose to fifth from its previous year's ranking of 21st, as its popular i-mode wireless Internet connection services generated higher earnings.

Another company that made a strong showing was Fast Retailing Co., a high-growth firm that operates the popular Uniqlo clothing store chain. Its ranking moved up sharply to 59th from 245th.