Financial Terms

やくいん役員ほうしゅう報酬

Officer Remuneration

Definition

Officer Remuneration is compensation paid to directors, auditors, and other corporate officers. Under the Corporate Tax Act, it is deductible as an expense when it meets requirements such as fixed regular compensation or pre-determined compensation with advance notification.

Examples

役員報酬は、事業年度開始後3ヶ月以内に決定する必要があります。

Officer remuneration (役員報酬) must be determined within 3 months of the start of the fiscal year.

Related Terms

やくいん役員

Officer / Director

ほうじん法人ぜい税

Corporate Tax

げんせん源泉ちょうしゅう徴収

Withholding (tax at source)

ていき定期どうがく同額きゅうよ給与

Fixed Regular Compensation

Related Filings & Deadlines

Pre-determined Officer Remuneration Report (事前確定届出給与)

To deduct non-regular officer remuneration (officer bonuses) as a business expense, you must report the exact amount and payment date in advance. For newly established corporations, the deadline is within 2 months of incorporation. Paying a different amount or on a different date than reported makes the entire amount non-deductible.