59. Tax Treatment of Employee Compensation

使用人給与について英語でまとめました。
The table below provides an overview of tax treatment of employee compensation for Japanese corporate tax purposes.

See this post for more about Japanese tax and accounting.

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Deductibility	Compensation paid to employees is generally deductible if the three requirements for deducting accrued expenses are met.
Excessive amount	Compensation paid to employees who have special relationship with a director of the company that is in excess of the reasonable amount is not deductible.
Fiscal year of deduction	Bonuses paid to employees (including the portion of bonus payments to a "director-employee" that is for services performed as an employee) are deductible for any of the following fiscal years:
		1. A bonus whose payment date under labor agreement or employment policy has passed: The later of either: -   Fiscal year in which the payment is expected or -   Fiscal year in which the payment is notified
		2. A bonus which meets all the following: The fiscal year in which the payment is notified -   The bonus amount is notified to each and every employee receiving bonuses in the same period. -   Bonuses are paid to every notified employee within 1 month after the end of the fiscal year of notification. -   The notified bonuses are recognized as expenses for accounting purposes for the fiscal year of notification.
		3. Bonuses other than 1 or 2: The date of payment

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