The National Tax Agency Provides Opinion on New Type of Stock Compensation

2023年5月27日

国税庁が新型株式報酬に見解を出す

The National Tax Agency has revealed that it will provide a tax treatment viewpoint for the new stock compensation in May.
Companies are aware that there is a 20% tax on stock sales, but the National Tax Agency has indicated that up to 55% tax can apply as income.
The increase in tax burden may lead to an increase in tax burden for companies introducing the system, with potential wide-ranging effects.
There is a system for deferring taxation in trusts, but the National Tax Agency views it as a “loophole” and is concerned.

英単語	日本語	例文
compensation	報酬	The new system includes stock compensation for employees.
tax	税金	There are various types of tax in Japan, such as consumption tax and income tax.
viewpoint	観点	The National Tax Agency has provided a tax treatment viewpoint for the new system.
sales	販売	There is a tax on stock sales that companies need to be aware of.
indicated	示した	The National Tax Agency has indicated that up to 55% tax can apply as income.
income	所得	The 55% tax can apply as income for companies introducing the new system.
increase	増加する	The increase in tax burden may lead to potential wide-ranging effects.
deferring	延期する	There is a system for deferring taxation in trusts, but it is viewed as a “loophole” by the National Tax Agency.
loophole	抜け穴	The National Tax Agency views the deferral taxation as a “loophole” in the system.
concerned	懸念している	The National Tax Agency is concerned about the “loophole” in the taxation system.