income and not covered by declaration in wages and income tax holiday

When other than when it becomes retirement with halfway of year, the employee you make suspension of business unavoidable with the injury or disease with respect to business, that you think whether it is.
Like among and description below such question was received.
The hole shelf and others how you think?
Q
As at the company where I have worked, work rule is decided, the employee when it suspends business with the injury or disease with respect to business, sick leave is given, usual wages are paid.
It is to be handling concerning these wages, but it becomes the object of taxation of income tax?
Because it is difficult, within year to reinstate all the way, it is with by yourself it will decide to intend to declare but.

With stipulation of Labor Standard Law

According to the stipulation of income tax method “concerning the presentation, or cost, suspension of business compensation, obstacle compensation, dicontinuation compensation or division compensation of the medical treatment which is received with the stipulation of disaster compensation of Labor Standard Law it is stipulated that income tax it does not impose a tax”.
The suspension of business compensation referred to here, it is decided in Labor Standard Law 76th provision, the employee with the injury or disease with respect to business for the medical treatment, “when wages are not received because it is not possible to work,”, those which question the compensating responsibility of the user it is undone.

With stipulation of income tax method

what worries me here is the content of the questions if the holiday, grant sick leave with, usually pay the wages of is that the term. although a detailed thing i do not know the rules of employment, etc. if you do not check, period can not be working due to illness or injury on the business is paid leave (if you are the question has become a sick leave) it therefore be treated as, and if that is to be paid the normal wage, to compensation for absence from work is not applicable, normal salary (this means that the taxation treatment) will be.

an effective solution is?

and therefore, in these cases will be treated as tax-exempt if the provisions are incorporated into the rules of employment, such as:.
if the employee was on leave by injury or disease on the business, that person during the period of leave of absence without salary paid, be paid compensation for absence from work based on the provisions of the workmen’s accident insurance act

is the transfer of money by injury or disease on the business,
if such payment of wages during sick leave
and
temporary disability compensation under the provisions of the workmen’s accident compensation insurance law
and will receive-side processing with completely different it is.

related links
– final return [All About tax of living]
– income tax and residence tax [All About tax of living]