Nagamine & Mishima Accounting Office

Accounting practice since 1989

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Employee Salaries

Employee Salaries

As a general accounting practice in Japan, companies often separate director compensation and employee salaries. Director compensation are more focused during the tax audit compared to employee salaries. When focusing solely on employee salaries, unpaid salaries and bonuses are not tax deductible in principle. But when meeting certain conditions you will be able to accrue your employee bonus at yearend. In trying to meet such conditions, careful planning is necessary so consult with your tax accountant at least 3 month in advance. There will be some administrative requirements as well as accounting posting requirements in order to meet these conditions.

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People are Talking

  • “We are Japanese company that imports and sells ice cream of Glacio, Belgium Company. We already have a ten-years of relationship with N & M.

    We are helped a lot not just for their daily accurate accounting, but for their fast and exact response to our company in Japan that is also extended to local office in Belgium.

    In addition to that, as their staffs always handle and consult our accounting or legal matters positively, N & M is a very reliable accounting office.”

    Ryuji Nozaki

    Glacio Ice Cream Japan K.K.