わが国の法人税法における役員給与とエージェンシー理論
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概要
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Executive compensation in the Coproration Tax Act of Japan has been an extremely controversial subject so far. The Coproration Tax Act treats executive compensation not as charges against revenue, but as exclusion from charges against revenue in principle for the purpose of prevention of tax avoidance, while taxpayers interpret it as charges against revenue in the light of the Companies Act. This manner of treatment of the Tax Authority is inconsistent with the Companies Act. Another influential regulation on executive compensation is the restriction of charges against revenue for executive compensations in one-member companies in the Corporation Tax Act which was started in 2006 and it was finally repealed in 2010. This paper examined this regulation from the perspective of the corporate governance. In consequence, agency theory approach tells us that executive compensation in one-member companies must be less than in widely held nonfamily corporations just as much as its agency costs. It means that the restriction of charges against revenue for executive compensation in one-member companies in the Corporation Tax Act is justified in the light of economic perspective.
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