Vector (6058) · RiskMitigated
Tax Treatment of Trust-Type Stock Options and Withholding Tax Procedures
First written in FY2024-Q1. 1 of 2 entries say "Mitigated", first in FY2024-Q2. Latest entry: FY2024-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
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
4 other companies' latest entry also says "Mitigated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 19 companies compared. The sentences above are computed from all 19.Full recordFilings, disclosures and news, newest first
- FY2024-Q2MitigatedAnnual report
「The exercise period for the fourth series of stock acquisition rights had commenced, and because 株式会社PR TIMES is responsible for withholding tax from those who exercised the rights, it paid the withholding income tax during the second quarter of the current consolidated fiscal year.」
With respect to the withholding-tax obligation for trust-based stock options, withholding income tax relating to exercises of the fourth series of stock acquisition rights was paid. The sixth series of stock acquisition rights expired. - FY2024-Q1First statedAnnual report
「At the "Stock Option Tax-System Briefing for Startup Managers and Supporters" held on 29 May 2023, the National Tax Agency announced its view on the tax treatment of trust-based stock options, stating that "the economic benefit at the time of exercise is taxed as salary income."」
With respect to PR TIMES's fourth and sixth series of stock acquisition rights, a withholding-tax obligation arose for the fourth series in relation to the exercising holders, and the resulting amount was recorded in the quarterly consolidated balance sheet. The Company plans to pay the tax promptly.