Translator Reviews ( English → Japanese )
Rating: 53 / Native Japanese / 1 Review / 09 Jul 2014 at 16:43
English
Let me brief you the background of this Rule as following.
1. At that time when the employer gave the employee the right to purchase company shared at price lower than market ( stock option). So whether or not such right will be subject to income tax for such employee?
2. The RD advised via the attachment that the right is not assessable income of employee until he/she already used the right to purchase shares that means when the ownership of share has been transferred to such employee already.
Japanese
このルールの背景を以下のように要約させてください。
1.雇用者が従業員に会社の株を市場価格よりも安く買う権利(ストックオプション)を与えた時
この権利は所得税の対象になるかどうか?
2.RDは添付を通して、従業員が既に株購入の権利を行使するまで、つまり株の所有権が既に従業員に移行するまでは所得税は課税されない
と通知した。
Reviews ( 1 )
chee_madam rated this translation result as ★★★★★
09 Jul 2014 at 17:09
GJだと思います。
Review、有難うございました。