抄録
Corporate tax may be imposed when a corporation provides disaster assistance. In this discussion, we have classified the corporate counterparties and examined whether or not they are subject to donation taxation. This paper concludes that when the recipient of the disaster assistance is a business partner, it is not appropriate to treat it as a donation, considering it as an expense to avoid incurring losses by the corporation. If the recipient of the disaster relief is an officer or employee, the income shall, in principle, be considered as salaried income. However, if the disaster relief is provided to all officers or employees as part of their welfare expenses, it is treated as welfare expenses under certain criteria.
