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日本法令外国語訳データベースシステム - [法令本文表示] - 法人税法 | 平成二十年法律第二十三号 改正

(役員給与の損金不算入)
第三十四条  内国法人がその役員に対して支給する給与(退職給与及び第五十四条第一項(新株予約権を対価とする費用の帰属事業年度の特例等)に規定する新株予約権によるもの並びにこれら以外のもので使用人としての職務を有する役員に対して支給する当該職務に対するもの並びに第三項の規定の適用があるものを除く。以下この項において同じ。)のうち次に掲げる給与のいずれにも該当しないものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Exclusion of Remuneration for Officers from Deductible Expenses)
Article 34  The amount of remuneration that a domestic corporation pays to its officers (such remuneration excludes a retirement allowance and any remuneration based on share options as prescribed in Article 54, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options), and any other remuneration that is paid to officers who have duties as employees for carrying out such duties and that is subject to the provisions of paragraph (3); hereinafter the same applies in this paragraph) and that does not fall under any of the following categories of remuneration is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year:一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.

内国法人がその役員に対して支給する給与(前項又は次項の規定の適用があるものを除く。)の額のうち不相当に高額な部分の金額として政令で定める金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The portion of the amount of remuneration paid by a domestic corporation to its officers (excluding remuneration subject to the provisions of the preceding paragraph or the following paragraph) that is specified by Cabinet Order as an amount which is unreasonably high is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.

内国法人が、事実を隠ぺいし、又は仮装して経理をすることによりその役員に対して支給する給与の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

The amount of remuneration paid by a domestic corporation to its officers through accounting by concealing or falsifying facts is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.

前三項に規定する給与には、債務の免除による利益その他の経済的な利益を含むものとする。

Remuneration as prescribed in the preceding three paragraphs is to include profits resulting from a release from an obligation and other economic benefits.一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.

第一項に規定する使用人としての職務を有する役員とは、役員(社長、理事長その他政令で定めるものを除く。)のうち、部長、課長その他法人の使用人としての職制上の地位を有し、かつ、常時使用人としての職務に従事するものをいう。

Officers who have duties as employees as prescribed in paragraph (1) are officers (excluding the president, chief director or others specified by Cabinet Order) who hold any of the positions of department director, section chief, or other employees of a corporation and who are engaged in the duties of a full-time employee.一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.

前二項に定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.一  その支給時期が一月以下の一定の期間ごとである給与(次号において「定期給与」という。)で当該事業年度の各支給時期における支給額が同額であるものその他これに準ずるものとして政令で定める給与(次号において「定期同額給与」という。)(i)  remuneration that is paid for each specified period of not longer than one month (referred to as "regular remuneration" in the following item) and where the amount of each payment is the same in the business year, and any other remuneration specified by Cabinet Order as being equivalent thereto (referred to as "regular fixed remuneration" in the following item);二  その役員の職務につき所定の時期に確定額を支給する旨の定めに基づいて支給する給与(定期同額給与及び利益連動給与(利益に関する指標を基礎として算定される給与をいう。次号において同じ。)を除くものとし、定期給与を支給しない役員に対して支給する給与(同族会社に該当しない内国法人が支給するものに限る。)以外の給与にあつては政令で定めるところにより納税地の所轄税務署長にその定めの内容に関する届出をしている場合における当該給与に限る。)(ii)  remuneration that is paid based on a rule to pay a defined amount at specified times when officers have carried out their duties (excluding regular fixed remuneration and profit-related remuneration (meaning remuneration which is calculated based on profit-related indicators; the same applies in the following item), and with regard to remuneration other than remuneration to be paid to officers to whom regular remuneration is not paid (limited to remuneration paid by a domestic corporation that does not fall under the category of family company), limited to such remuneration in the case where a notification concerning the details of the rule has been made to the competent district director with jurisdiction over the place for tax payment as specified by Cabinet Order); or三  同族会社に該当しない内国法人がその業務執行役員(業務を執行する役員として政令で定めるものをいう。以下この号において同じ。)に対して支給する利益連動給与で次に掲げる要件を満たすもの(他の業務執行役員のすべてに対して次に掲げる要件を満たす利益連動給与を支給する場合に限る。)イ その算定方法が、当該事業年度の利益に関する指標(金融商品取引法第二十四条第一項(有価証券報告書の提出)に規定する有価証券報告書((3)において「有価証券報告書」という。)に記載されるものに限る。)を基礎とした客観的なもの(次に掲げる要件を満たすものに限る。)であること。(1) 確定額を限度としているものであり、かつ、他の業務執行役員に対して支給する利益連動給与に係る算定方法と同様のものであること。(2) 政令で定める日までに、報酬委員会(会社法第四百四条第三項(委員会の権限等)の報酬委員会をいい、当該内国法人の業務執行役員又は当該業務執行役員と政令で定める特殊の関係のある者がその委員になつているものを除く。)が決定をしていることその他これに準ずる適正な手続として政令で定める手続を経ていること。(3) その内容が、(2)の決定又は手続の終了の日以後遅滞なく、有価証券報告書に記載されていることその他財務省令で定める方法により開示されていること。ロ その他政令で定める要件(iii)  profit-related remuneration that is paid by a domestic corporation that does not fall under the category of family company to its executive officers (meaning officers specified by Cabinet Order as those executing business; hereinafter the same applies in this item) and that meets the following requirements (limited to the case where profit-related remuneration that meets the following requirements is paid to all the other executive officers):(a)  That the calculation method is objective based on indicators on profits of the business year (limited to indicators entered in an annual securities report as prescribed in Article 24, paragraph (1) (Submission of Annual Securities Report) of the Financial Instruments and Exchange Act (referred to as an "annual securities report" in 3. below) (such calculation method is limited to a method that meets the following requirements):1.  That the calculation method limits the ceiling to the defined amount and is similar to that of profit-related remuneration to be paid to other executive officers.2.  That a compensation committee (meaning a compensation committee set forth in Article 404, paragraph (3) (Authority of Committees) of the Companies Act and excluding a committee in which an executive officer of the domestic corporation or a person who has a special relationship specified by Cabinet Order with the executive officer serves as a member) has made a decision on the calculation method, or any other procedures specified by Cabinet Order as the proper procedures equivalent thereto have been executed by the date specified by Cabinet Order.3.  That the details of the calculation method have been entered in an annual securities report or have been disclosed in a manner as specified by Ordinance of the Ministry of Finance without delay on or after the date of the decision or the conclusion of the procedures set forth in 2. above.(b)  Any other requirements specified by Cabinet Order.