Accountancy in Japan

>> Miscellaneous

Bonuses paid to directors

Bonuses paid to directors and similar highly ranked persons are not deductible in the calculation of National Corporate Income tax. When a person has a dual status as an employee and a director  of a corporation, that part of the bonus which can reasonably be attributed to  that person’s status as an employee  is deductible.


Latest version updated 16th October 2017

Country Breakdown

127

Million

Population

¥

Japanese Yen

Currency

$ 4.94

Trillion

GDP

377,962

km2