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Posting US tax code like it’s the only country in the world and using it as a basis to say something about a Japanese company could be construed as ludicrous, could it not?
And you choose drugs or guns for your example? Again, JAPAN.
Japanese bonuses are heavily taxed and highest salary periods can have big implications on how much one has to pay into the national pension system. The way taxes are paid in arrears can also very easily put people in difficult positions if they aren’t financially responsible and happen to suddenly lose their jobs.
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It doesn’t matter if they tax bonuses 99% , you are still gaining net income