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Article 36Exclusion of Excessive Remuneration for Employees from Deductible Expenses
第三十六条（過大な使用人給与の損金不算入）
The portion of the amount of remuneration paid by a domestic corporation to employees who have a special relationship as specified by Cabinet Order with its officers (including profits resulting from a release from an obligation and other economic benefits) that is specified by Cabinet Order as an amount which is unreasonably high is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
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