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.