Japan: Restricted stock.

• Autores: Yoshitaka Kato
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 35, Nº. 36 (9/12/2016), 2016, 33 págs.
• Idioma: inglés
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• Resumen

  • The article reports the introduction by Japan's Ministry of Economy Trade and Industry on April 28, 2016 of the restricted stock as an incentive for company directors and executive officers to allow the hiring of highly-talented leaders around the world. Also cited are the publication by the Tokyo Stock Exchange of the 2015 Japanese Corporate Governance Code, and the amendments to the Income Tax Act to allow the adoption of restricted stock as an incentive award.