Contents 1. Overview of Corporate Tax System Regarding Officer Compensation * Flow of Provisions in the Corporate Tax Law * Taxation Based on Payment Forms * Officers under Corporate Tax Law * Determination of Deemed Officers * Scope of Officer-Employee under Corporate Tax Law * Regarding so-called Executive Officers 2. Fixed Amount Periodic Compensation * Requirements for Fixed Amount Periodic Compensation * Types of Fixed Amount Periodic Compensation * Same Amount Each Month * Normal Revision up to the Three-Month Anniversary * Revision Due to Extraordinary Revision Reasons * Revision Due to Performance Decline Revision Reasons * Continuous Economic Benefit * Same Amount Continuation Requirement * Handling of Revisions Other Than "Salary Revision" 3. Pre-Determined Notification Compensation * Being Pre-Determined * Notification Deadline * New Notification Due to Extraordinary Revision Reasons * Change Notification (Extraordinary Revision Reasons, Performance Decline Revision Reasons) * No Notification Required * Handling When Not Paid as Notified 4. Matters Common to Fixed Amount Periodic Compensation and Pre-Determined Notification Compensation * Relationship Between Business Year and Officer's Term of Office * Handling at the Ordinary General Meeting of Shareholders * Handling When Extraordinary Revision Reasons Arise * Handling When Performance Decline Revision Reasons Arise * Compensation for Unreasonably High Amounts * Treatment of Daily Allowances, etc., Paid to Part-Time Officers * Compensation for Employees Serving Concurrently as Officers * Handling of Seconded Officers 5. Other Officer Compensation * Officer Retirement Compensation * Performance-Based Compensation 6. Reference Case Law 7. Reference Ruling Examples Lecturer: Takashi Ueda, Tax Examiner, Tax Examination Office, Certified Public Tax Accountant Association, Certified Public Tax Accountant Published Year: 2025 Recommended for: * Certified Public Tax Accountants, Accountants, Tax Accountant Office Staff, etc. * Managers, COOs, CFOs, Management Planning Personnel, Financial Personnel, Accounting Personnel * Chairmen and Directors of Medical Corporations Price: 16,500 yen * We do not accept price negotiations. Please consider this opportunity. Accessories: None Condition * Playback operation has been confirmed. * After purchasing new, it was played only once and carefully stored. * There are no noticeable scratches or stains on the disc, but please understand that this is a used item and has been stored by a private individual. Confirmation Items * We request transactions with no claims and no returns. * Returns are not accepted to prevent swapping or removal. * I have a pet dog. Please refrain from purchasing if you are concerned.