会社法施行後の役員給与税制に関する課題 : 被用者(Employee)給与概念の検討

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The Company Act was enforced on May 1, 2006. The Company Act prescribes that remunerations and bonuses of directors are financial benefits received from Stock Company as a consideration for the execution of their duties. Before the 2006 tax reform, director's bonuses were not deductible for tax purposes according to the characteristics of distribution of the profits. After the 2006 tax reform, the Corporation Tax Law prescribes that director's remunerations are excluded from expenses for tax purposes other than 1)periodic equal payments; 2)previously registered fixed payments; and 3)certain variable payments connected to profit. In other words, director's remunerations are deductible only in the previous cases. Furthermore, the Corporation Tax Law prescribes that the portion of the payments to the chief executive directors of certain family corporation is not deductible. The nondeductible portion corresponds to the employment income tax deduction of the(individual)Income Tax Law. The exclusion from deductible expenses of the director's remuneration for tax purposes imposes burdens to the corporations in Japan. The author reviewed the U.S. tax law on remuneration, compensation and salary in order to identify possible adjustments for such burdens imposed to the corporations in Japan. In the U.S., Internal Revenue Code prescribes that there shall be allowed as a deduction all the ordinary and necessary expenses, including a reasonable allowance for salaries or other compensation for personal services actually rendered(I.R.C.Sec.162(a)). Bonuses to employees will constitute allowable deductions from gross income when such payments are made in good faith and as additional compensation for the service actually rendered by employees(Reg.§1.162-9). In the Case of any publicly held corporation, no deduction shall be allowed for certain excessive employee remuneration to covered employee. In this case, term covered employee" includes the chief executive officer of the taxpayer(I.R.C.Sec.162(m)). In other words and as a general rule, compensations to employees, including officer and worker, are deductible for tax purposes. It is appropriate to prescribe that ordinary and necessary expenses are deductible as a general principle in Japanese Corporation Tax Law. Under the ordinary and necessary expenses principle, it is desirable that as a consideration of personal service to employee, remuneration, compensation, salary and bonuses are deductible in principle. It means that director's remunerations are included as employee's compensation and there are no different tax rules about compensations between director, officer and worker as a consideration of personal service. In other words, it is desirable to include the tax rule for personal service expenses under the employee's compensation concept.
桃山学院大学の論文
2007-11-20

会社法施行後の役員給与税制に関する課題 : 被用者(Employee)給与概念の検討

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