Japan Tax Dojo by Kei Narujima

Employee bonuses are deductible in Japan as described below. (Source:  National Tax Agency ) 使用人賞与の損金算入要件（債務確定要件）について英語でまとめました。（出典： 国税庁サイト ） 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.

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.

課税標準、益金、損金等について英語でまとめました。 Japanese Corporate Tax Law ("CTL") defines a "tax basis" and other related terms as follows:  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.

Japanese Corporate Tax Law provides the requirements for deduction of accrued expenses as follows (Source: National Tax Agency) ! For more about Japanese tax and accounting, click HERE . The author of this website is not responsible for any damage or loss arising related to this website.