1 General salary 2 Director Bonuses 3 Payment of the difference between old and new salaries due to revision (base up) of salary rules 4 Salary and similar income fallen under so-called deemed bonuses 1 General salary (1) Ones for which a …

Local file Annual return Local file Local file is dfined as the documents deemed necessary for calculating arm's length price and includes the follwoing:・ Documents describing the details of foreign-related transactions conducted by taxpa…