I've spent a bit of time working as a contractor via a GK and followed the standard advice of setting my salary around the supposedly most tax efficient point, so there's a fair bit left over in the company. My last contract ended and it's possible I'll take a job as an employee instead of getting another contract job.
If I end up going that route, what's the most tax-efficient thing to do with the remaining profits in the company, assuming I get a new job that pays well? Wind the company up ASAP and take it as a dividend or quasi-dividend? Keep it going but reduce my salary to 0? (which I presumably can't do until the end of the company year, or is there any exception for "salary reduced because no longer working full-time for the company"?) Some other thing I don't know about, like, IDK, some kind of retirement bonus or something? (When I did this before in the UK "entrepreneurs' relief" applied, does Japan have anything on those lines?)
(Also, the company holds investments that I recorded as 投資有価証券 and その他の目的, since I intended to hold them for at least 1 year at the time. Can they be sold "early" if I want to wind the company up before then, or because of the company's unexpectedly lower income? Would there be any reporting/tax/etc. consequences for that?)
by m50d