When to recognize the salary income for Japanese income tax purpose?

1 General salary

(1) Ones for which a payment date has been set by contracts, customs or resolutions of general meeting of shareholders (excluding those listed in (2) below) :

The payment date

 (2) Ones for which a payment date has not been set:

The date on which the payment was received.

2 Director Bonuses

(1) Those of which amount are decided based on the numerical value of the index related to profit determined through resolutions of general meeting of shareholders, or other profit:

The day of resolution of the general meeting of shareholders or smiler decisions

 (2) If the resolution in (1) above only determines the total amount to be paid and does not specify a specific amount to be paid for each person:

The day when the amount to be paid for each person is decided.

3 Payment of the difference between old and new salaries due to revision (base up) of salary rules

(1) Ones for which a payment date has been set:

The payment date

 (2) Ones for which a payment date has not been set:

The Date when the revision becomes effective

 4 Salary and similar income fallen under so-called deemed bonuses

 (1) Ones for which a payment date has been set in advance:

The payment date

 (2) Ones for which a payment date has not been set in advance:

The date on which the payment was actually received (if the date on which the payment was received is not clear, the end of the fiscal year in which the payment is deemed to have been made.) 

Deemed bonuses Deemed bonuses are a term practically used, not an official term, to describe the money or financial benefit that appears to have been granted to directors and is not treated as an officer salary, for which the tax authorities will deem the provision of economic benefits as a bonus to the directors.