Tax Burden and Withholding Tax Administration Burden Relating to Trust-Type Stock Options
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026.
2 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company is proceeding while considering its response to concerns about an unexpected tax burden on officers and employees and the administrative burden of withholding taxes, because stock options are subject to income tax as employment income for the year in which they are exercised and the issuing company is required to collect and remit withholding income tax on that employment income.」
The Company continues to consider measures addressing the tax burden and administrative burden of withholding taxes associated with trust-type stock options. Of the A02 options, 4,148 were exercised and the remaining 1,707 expired, while 5,855 A03 stock acquisition rights remain outstanding. - FY2025RestatedAnnual report
「All 5,855 A01 stock acquisition rights, for which a trust agreement had been concluded with コタエル信託株式会社 as trustee, were exercised in March 2025.」
This states that all 5,855 A01 stock acquisition rights under the trust-type stock option arrangement were exercised in March 2025. Meanwhile, the response policy for the tax burden and withholding tax administration burden remains under consideration. - FY2024First statedAnnual report
「It has been indicated that stock options are subject to income tax as employment income for the year in which they are exercised, and that the issuing company must withhold and pay the withholding income tax on that employment income. This has raised concerns about unexpected tax burdens for our officers, employees and others, as well as an administrative burden on us for withholding tax and related matters, and we are considering our response policy.」
Following the National Tax Agency's publication regarding the taxation of stock options, this identifies the tax burden on officers, employees and others and the company's administrative burden for withholding tax as risks and matters requiring consideration of a response.