Confusion on Personal Income Tax w.r.t Stock Option

Case :

In Japan , we will be in 33% tax slab after 9 millions Yen Salary overall .

What if we request company to give 7 millions salary and 2 millions stock option.

1) Will it work like I assume to pay taxes only on 7 Millions , so will be in 23% tax slab ?

2) Do company usually agree on such stock option request?

Note – I understand when we sell stock we have to pay capital gain tax. The case is around holding stocks.

by Certain-Sea4638

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