Financial Terms
そんきん損金さんにゅう算入
Deductible Expense (for tax purposes)
Definition
Sonkin san'nyū means that an item can be deducted as an expense or loss when calculating a corporation's taxable income under the Corporate Tax Act. Officer remuneration that does not meet requirements such as fixed regular compensation becomes non-deductible (sonkin fu-san'nyū).
Examples
定期同額給与の要件を満たさない役員報酬は、損金算入が認められません。
Officer remuneration (役員報酬) that does not meet fixed regular compensation requirements is not deductible (損金算入).