This paper analyzed the sources and uses of corporate savings using micro data of the "Basic Survey of Japanese Business Structure and Activities" from 2003 to 2015. The main results are as follows; 1) Before the global financial crisis, large firms increased their corporate savings, but since 2008 small and medium-sized firms have increased their corporate savings. The main source of the increase in corporate savings is the growth of current net income. 2) Since the financial crisis, large firms have increased dividends rather than increased corporate savings. 3) Regardless of firm size, corporate savings were mainly used to accumulate current assets. 4 ) As for the uses of corporate savings, the wholesale and retail industries led the accumulation of current assets and the settlement of debt, rather than the manufacturing industry.