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MarketEnterprise (3135) · FactFirst stated

Withholding income tax burden associated with trust-type stock options

First written in FY2023. . Latest entry: FY2023.

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Response to Employment-Income Taxation and Withholding on Trust-Type Stock OptionsA theme 19 companies write about · 20 as a headwind · 0 as a tailwind

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  1. FY2023First statedAnnual report

    「The company recorded ¥59 million in accounts payable under current liabilities and in selling, general and administrative expenses, treating the amount equivalent to the withholding income tax payable by officers and employees who exercised stock options between the past and the end of the current consolidated fiscal year as alternative compensation.」

    Following the view published by the National Tax Agency on 30 May 2023, the company recorded the amount equivalent to withholding income tax on past exercises of trust-type stock options as alternative compensation, accounts payable and selling, general and administrative expenses.
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Withholding income tax burden associated with trust-type stock options | MarketEnterprise Co.,Ltd (3135) | Komori