Japan Tax Dojo by Kei Narujima

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. The author of this website is not responsible for any damage or loss arising related to this website.

役員の定義を英語にしました（ 国税庁ホームページ ）。 Corporate tax law in Japan (as of 1 April 2020) defines directors as follows. For more about Japanese tax, click  HERE : The author of this website is not responsible for any damage or loss arising related to this website.

役員退職金の損金算入時期について英語でまとめてみました。（ 国税庁ホームページ ） Japanese Corporate Tax Law provides the timing for deducting retirement payments to directors as follows (source: National Tax Agency ). For more about Japanese tax and accounting, click HERE : I. General　原則 II. Exceptional treatment　例外 III. Notes　留意事項 The author of this website is not responsible for any damage or loss arising related to this website.

役員給与について英語でまとめてみました。（ 国税庁ホームページ ） An overview of the requirements for deducting directors' compensation in Japan is as follows (Source:  National Tax Agency ). For more about Japanese tax and accounting, click  HERE : In Japan, directors' compensation paid by a corporation is deductible only if the compensation falls under any of the following categories. It should be noted that if compensation falls under any of the following but the amount is excessive, the excessive amount is non-deductible:  1. Periodic Fixed Compensation　定期同額給与 2. Pre-determined Pre-notified Compensation　事前確定届出給与 3. Performance-Based Compensation　業績連動給与 The author of this website is not responsible for any damage or loss arising related to this website.