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役員退職金
yakuin taishokukin
executive severance pay
社長は退職時に1億円の役員退職金を受け取った。
The president received 100 million yen in executive severance pay upon retirement.
Law
formal
A lump-sum payment given to a company executive upon retirement or resignation, often calculated based on salary, tenure, and position.
会社の就業規則によると、役員退職金は在職年数に応じて支給される。
According to the company's employment regulations, executive severance pay is granted based on years of service.
役員退職金の税務上の取り扱いは、一般の従業員の退職金とは異なる。
The tax treatment of executive severance pay differs from that of regular employee severance pay.
In Japan, this term is legally defined under the Companies Act and tax laws. It is distinct from regular employee severance pay (退職金) due to its higher amounts and different tax implications.
Collocations
高額な役員退職金large executive severance pay役員退職金を受け取るto receive executive severance pay役員退職金の支給条件conditions for granting executive severance pay
Pro Tip
Contextual distinction from regular severance pay
In Japan, 役員退職金 (executive severance pay) is legally and financially distinct from 従業員退職金 (employee severance pay). The former is typically much larger and subject to different tax rules. When translating, ensure the corporate hierarchy is clear to avoid confusion.
Gold Rule
Legal and financial precision
Always verify the legal and tax implications of 役員退職金 in Japanese corporate law before using this term in professional contexts. Misuse can lead to misunderstandings in contracts or financial disclosures.
Word Origin
Composed of 役員 (yakuin, 'officer/director') + 退職 (taishoku, 'retirement/resignation') + 金 (kin, 'money/payment'). The term emerged in the 20th century alongside corporate governance practices in Japan.
Usage Notes
This term is specific to corporate contexts in Japan. It is often controversial in public discourse due to perceptions of excessive compensation for executives, especially in cases of corporate mismanagement. Always capitalize 'executive' in translations to denote the corporate role.
Word Breakdown
役員
officer or director of a company
noun退職
retirement or resignation
noun金
money or payment
noun和英辞典