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役員賞与
yakuin shōyo
executive bonus
今年度の役員賞与は業績に応じて支給される。
This year's executive bonuses will be paid based on performance.
Business
formal
A discretionary monetary reward paid to company executives in addition to their regular salary.
株主総会で役員賞与の支給が承認された。
The payment of executive bonuses was approved at the shareholders' meeting.
役員賞与は業績連動型のインセンティブとして機能する。
Executive bonuses serve as performance-linked incentives.
Often tied to company performance metrics. In Japan, disclosure of executive bonuses is required by the Companies Act.
Finance
technical
A form of compensation for corporate directors or officers, typically calculated as a percentage of annual profits.
役員賞与の額は取締役会で決定される。
The amount of executive bonuses is determined by the board of directors.
May be subject to corporate governance regulations and tax implications.
Related Phrases
Pro Tip
Disambiguation from 役員報酬
役員賞与 specifically refers to bonuses (discretionary rewards), while 役員報酬 encompasses all forms of executive compensation, including salary and allowances. Context clarifies the distinction.
Gold Rule
Regulatory Context
In Japan, executive bonuses are governed by the Companies Act (会社法) and must be disclosed in annual reports. Always check corporate governance guidelines when discussing this term.
Word Origin
役員 (yakuin, 'officer/director') + 賞与 (shōyo, 'bonus/reward'). The compound emerged in modern corporate governance contexts, reflecting the separation of fixed salary (基本給) from performance-based compensation.
Usage Notes
Common in publicly traded companies. In Japan, the Companies Act mandates transparency in executive compensation, including bonuses. The term is typically used in corporate governance documents rather than casual conversation.
Word Breakdown
役員
officer/director of a corporation
noun賞与
bonus/reward
noun和英辞典