The Resource Employee share schemes : Japan

Employee share schemes : Japan

Employee share schemes : Japan
Employee share schemes : Japan
Part of a comparative survey involving the following countries: Australia, China, Hong Kong, India, Japan, Malaysia, Philippines, Singapore, and Taiwan. The following questions are answered: 1. At what point are employees taxed on employee stock option income (grant, vesting, exercise, sale of shares, etc.)? 2. How is the taxable income calculated? 3. Does it matter that the options are provided by a foreign multinational with no presence, when the employer is the local subsidiary/branch? 4. Are there withholding or reporting issues for the local subsidiary/branch? 5. What happens to mobile employees (i.e. the options are granted in one country, and are vested or exercised when the employee is working in another country)? 6. Does the treatment differ for other schemes like restricted stock units (RSUs) or phantom schemes? 7. Can the local subsidiary/branch obtain a deduction for stock option expenses? 8. Can stock option expenses be included in the cost base calculation when service fees are charged on a cost or cost-plus basis?
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011), no. 2 ; p. 84-87
  • Whatley, E.T
  • Kobayashi, S
Geographic coverage
Language note
  • employee stock options
  • restricted stock plan
Employee share schemes : Japan

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