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5 Public speaking tips from TED - Visualized summary
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The six step guide to practical project management
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
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役員報酬
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役員報酬改革の近時の動向 -リストリクテッド・ストックを中心に- 2016年9月13日(火) 某研究会資料 担当: 弁護士 柴田
堅太郎 1
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1. 役員報酬改革の必要性 2. リストリクテッド・ストック ①
リストリクテッド・ストックの税制措置 ② リストリクテッド・ストックの会社法上の取り扱い 3. 問題点 2
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• 日本のCEO報酬は主要国で一番低い水準とされている 4 タワーズワトソン㈱ 第13回CGシステムの在り 方研究会資料7頁より引用
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• 固定的な金銭報酬が中心であり、インセンティブ報酬の比率が小さい • (短期)業績連動の賞与が中心で、中長期業績連動報酬や株式報酬の比率は 小さい 5 タワーズワトソン㈱ 第13回CGシステムの 在り方研究会資料10 頁より引用
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以下のような日本の企業風土か • 従業員の延長線上での報酬水準 • 愛社精神を基礎にした使命感、責任感 •
社会的信頼の向上をより重視 • 従業員との連帯を重視 • 人事権や定年無規定、取締役を退いた後の顧問や相談役等の名誉 職継続や役員年金等が経営者のインセンティブとなっている可能性 6
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• 経営リスクをとらず、事なかれ主義に徹して任期を全うするという疑 いを抱かれやすい(ローリスク、ローリターン) • 業績達成へのコミットメントが小さいとみられがちである •
「今後は、国民一人ひとりが将来資金の運用という視点で各企業を 注視することが企業の姿勢にも影響を与え、企業価値・株主価値の 増大に取り組むという使命感が経営者のインセンティブとして根付く ことが重要である」(伊藤レポート55頁) →役員報酬改革で「稼ぐ力」の向上 7
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【原則4-2.取締役会の役割・責務(2)】 経営陣の報酬については、中長期的な会社の業績や潜在的リスクを 反映させ、健全な企業家精神の発揮に資するようなインセンティブ付 けを行うべきである。 【補充原則4-2①】 経営陣の報酬は、持続的な成長に向けた健全なインセンティブの一 つとして機能するよう、中長期的な業績と連動する報酬の割合や、現 金報酬と自社株報酬との割合を適切に設定すべきである。 8
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【原則3-1.情報開示の充実】 上場会社は、法令に基づく開示を適切に行うことに加え、会社の意思 決定の透明性・公正性を確保し、実効的なコーポレートガバナンスを 実現するとの観点から、(本コードの各原則において開示を求めてい る事項のほか、)以下の事項について開示し、主体的な情報発信を行 うべきである。 (中略) (ⅲ)取締役会が経営陣幹部・取締役の報酬を決定するに当たっての 方針と手続 9
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補充原則4-10① 上場会社が監査役会設置会社または監査等委員会設置会社であっ て、独立社外取締役が取締役会の過半数に達していない場合には、 経営陣幹部・取締役の指名・報酬などに係る取締役会の機能の独立 性・客観性と説明責任を強化するため、例えば、取締役会の下に独立 社外取締役を主要な構成員とする任意の諮問委員会を設置すること などにより、指名・報酬などの特に重要な事項に関する検討に当たり 独立社外取締役の適切な関与・助言を得るべきである。 10
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• 現行法の規定 取締役全員の報酬総額に係る株主総会決議による「お手盛り防止」のみ 株主総会で枠取り決議を行った後、個別の報酬は取締役会又は(取締役会により 委任を受けた)代表取締役が決定している • これからの考え方①-インセンティブ機能 取締役会は、インセンティブとしての機能も踏まえて、適切に報酬の内容を決定す べきである 社外取締役を構成員とする委員会や社外取締役の同意や意見を得ておくことによ り、社外取締役が監督を行うことが、実務上望ましい •
これからの考え方②-決定手続における構造的な利益相反 個々の取締役の配分決定における利益相反は完全に解消されていない 構造的な利益相反の解消の観点からも、社外取締役を構成員とする委員会や社 外取締役の同意や意見を得ておくことにより、社外取締役による監督を行うことが、 実務上望ましい 11
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• 日本ではまずバランス型の報酬ミックスをめざす • 日本取締役協会「経営者報酬ガイドライン(第三版)」(2013年) 短期的(2~3年以内)には基本報酬:STI:LTIを1:1:1の水準に 中長期的(10年後)には基本報酬:STI:LTIを1:2~3:2~3の水準に •
本日は特にLTIの中心となる「株式報酬」を主な対象とする 12 【報酬ミックスの構成】 基本報酬(固定額) インセンティブ報酬(業績連動) 短期インセンティブ報酬(Short Term Incentive: STI): 業績連動賞与など 長期インセンティブ報酬(Long Term Incentive: LTI): 株式報酬など
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• 経済産業省は、平成28年4月28日、「『攻めの経営』を促す役員報 酬~新たな株式報酬(いわゆる『リストリクテッド・ストック』)の導入等 の手引~」を公表(6月3日に更新) • 同手引では、株式報酬・業績連動報酬を導入する際の税務、会社法、 会計上の論点等に関するQ&Aや、株式報酬に関する契約書の例、 株主総会議案の例等を掲載 •
監修: 法務面:森・濱田松本法律事務所 会計面:有限責任監査法人トーマツ 14
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15 「導入等の手引」14頁より引用 メリット • 無償取得事由の設定によりパフォーマンスシェアとして活用 • 交付時から役員は株主となり、自社株保有をアピールできる(信託型や株式報酬型S/Oとの違い) •
海外で一般的な株式報酬のため理解が得られやすい(信託型や株式報酬型S/Oとの比較)
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一定の要件を満たすいわゆるリストリクテッド・ストック(特定譲渡制限付株 式)について、以下の税制措置により導入を促進 • 所得税: 役員等における所得税の課税時期を、株式の交付日ではなく譲渡制限解除日とす る • 法人税 法人においては、譲渡制限解除日に役員等から役務提供を受けたものとされ、役 務提供に係る費用の額は、同日の属する事業年度において損金の額に算入する 給与が損金算入できる「定期同額給与」、「事前確定届出給与」、「利益連動給与」 のうち、「事前確定届出給与」として整理かつ事前届出が不要 ※「事前確定届出給与」:事前の届出に従い、所定の時期に確定額を支給するもの 17
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• 税制改正前: 法人税法上、損金算入となる「利益連動給与」の算定 の基礎となる利益の状況を示す指標の範囲について、当該事業年 度の利益に関する指標を基礎としていた 現行、純粋な利益指標(営業利益、当期純利益)等とされ、ROE、ROA等 は含まれないものと解されていた •
税制改正後: 法人税法上、損金算入となる「利益連動給与」の算定 の基礎となる利益の状況を示す指標の範囲について、純粋な利益 指標(営業利益、経常利益等)に加え、ROE、ROA等の一定の利益 関連指標が含まれることの明確化が行われた 18
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次の①及び②の各要件を満たす株式(譲渡制限付株式) であって、 次の③及び④の各要件を満たすもの ① 一定期間の譲渡制限が設けられている株式であること ②
法人により無償取得(没収)される事由(無償取得事由)として勤 務条件又は業績条件が達成されないこと等が定められている株 式であること ③ 役務提供の対価として役員等に生ずる債権の給付と引換えに交 付される株式等であること ④ 役務提供を受ける法人又はその法人の株式等の全部を直接に保 有する親法人の株式であること 19
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• 「譲渡(担保権の設定その他の処分を含む)についての制限がされ ており、かつ、当該譲渡についての制限に係る期間(「譲渡制限期 間」)が設けられていること」 • 譲渡制限期間は、中期経営計画の対象期間のサイクルと一致させ て
3 年~5年といった期間を設定すること等が考えられる • 譲渡制限の手法としては、種類株式を用いるほか、普通株式を用い た上で、法人とその役員等との契約において制限することが考えら れる 契約による譲渡制限が実務上一般的となるか 種類株式では株主総会特別決議による定款変更を要する上、少しでも内容 が異なれば別個の種類株式となるため 20
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• 「法人が無償で取得することとなる事由(「無償取得事由」)が定められて いること」 • 無償取得事由(以下の2つの事由に限る) 役員等の勤務の状況に基づく事由:
役員等が「譲渡制限期間内の所定の期間勤 務を継続しないこと」、「勤務実績が良好でないこと」など 法人の業績等の指標の状況に基づく事由: 「法人の業績があらかじめ定めた基 準に達しないこと」など→業績の達成度に応じて一部のみ譲渡制限を解除し、残部 は無償取得することでパフォーマンスシェアとして活用 • 無償取得の手法としては、種類株式を用いるほか、普通株式を用いた上 で、法人とその役員等との契約において無償取得事由を定めることが考 えられる 振替株式は別途振替手続が必要→契約で取締役の関与なく実施できるよう手当て 21
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• その役務提供を受ける法人の完全親法人の株式についても対象 役員が業務に従事する法人の親会社が純粋持株会社の場合など、親子会 社が事実上一体となっている場合に、子会社の役員に親会社の株式を交付 するニーズがあるため • 完全親法人の株式を交付する場合、原則として、その交付の時点に おいて、「譲渡制限期間中は子法人の株式等の全部を直接に保有 する関係が継続することが見込まれていること」が要件 22
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① 株主総会において取締役全体に対する報酬総額を決議 金銭報酬債権が譲渡制限付株式と引換えに現物出資されるという実質を踏まえ、既存の金銭報 酬の枠を利用するのではなく、改めて金銭報酬としての株主総会決議による承認を得ることとし、 その際には、その金銭報酬債権が譲渡制限付株式と引換えに現物出資されることや、その譲渡 制限付株式の概要についても説明することが望ましい ②
取締役会において取締役個人に対する金銭報酬債権の付与を決議 損金算入するには株主総会決議から1か月以内に報酬債権額の決議が必要 ③ 取締役会において株式の第三者割当てを決議 公開会社は有利発行でないかぎり取締役会決議で可能 発行価額総額1億円以上の場合に有価証券届出書(但し、開示府令改正により「第三者割当の 場合の特記事項」の記載は不要) ④ 会社と各取締役との間で割当契約を締結 ⑤ 払込期日において、各取締役による上記②の金銭報酬債権の現物出資と引換えに、 各取締役に特定譲渡制限付株式を交付 損金算入するには②の決議から1か月以内に特定譲渡制限付株式の交付が必要 24
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• 前提:株式報酬の可否・従来の問題意識 株式の無償発行ができないと解されていること 労務出資が認められるか明らかでないこと そこで、金銭報酬債権の現物出資という方法(在り方研究会解釈指針) • 検査役調査の要否 割当株式の総数が発行済株式総数10分の1を超えない場合の例外(会社法207 条9項1号)により不要 •
完全子会社取締役に完全親会社の譲渡制限株式を交付する方法 完全子会社への金銭報酬債権を現物出資→その結果、完全親会社がその債権を 取得 完全親会社が完全子会社がその取締役に対して負う金銭報酬債務を債務引受け →取締役は親会社が引き受けた金銭報酬債権を現物出資 25
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• パフォーマンスシェアとしての性質をもたせる場合の譲渡制限解除条件を どのように設定するか? 指標: ROE(株主資本利益率)、EPS(1株あたり利益)、EBITDA(税引前当期 純利益
+ 支払利息 + 減価償却費)、TSR(株価の上昇額と配当額の合計/当初 株価)など 横河電機(9/6公表)の例(中期経営計画終了時の実績ROE) 業績以外のKPI:顧客満足度、ESGの取組み、インフラ企業における安全運営 時期の問題:事業再構築期間中にあえて固定報酬割合を増やした資生堂の事例 27
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• たしかに役員の自社株保有はセイムボート性の確保から望ましい • しかし、株式報酬型ストックオプションや株式給付信託との比較で譲 渡制限が徹底されない懸念 役員個人の口座と譲渡制限期間中の口座を分離し、後者は会社で管理 •
実現可能性の低い事業計画を前提として譲渡制限付株式を付与す ると、取締役は過大に株式を取得できてしまう>経営者支配の懸念 • 取締役が短い任期(1年~2年)で再任審査されることと譲渡制限期 間(通常は中期経営計画とリンク)との整合性>(退任は無償取得 事由とするものの)任期以上の期間相当の株式報酬を受領している 28
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わが国において役員報酬改革の実効性はどこまで期待できるか(換 言すればアップサイドをとれるという経済的インセンティブで業績向上 に誘導するという考え方は日本の会社の役員に通用するのか)? • 高い割合で固定報酬を減額することの困難性 • 有形・無形のフリンジ・ベネフィットの存在 •
特に退任後の顧問・相談役の条件との関係性 経済産業省が実態調査を開始 • 低水準報酬を受け入れる土壌(お金の問題ではないという価値観) • 経営者市場の確立とセットではないか 29
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• 各インセンティブプランの比較検討>どれが最善か? 希釈化の可能性 最初から株を保有できるかどうか(セイムボート性) 海外機関投資家にとってのわかりやすさ(グローバルスタンダード) 税制措置>業績連動に応じて発行するタイプは損金算入されない • 任意の報酬諮問委員会活動の実質化 追認機関にならないためには>構成、運用、議題… 独自の経営者報酬アドバイザーの登用 •
クローバック(取り戻し)の仕組み 発動事由:決算修正時など 取り戻し(無償取得)株数の定め方 • Say on Pay(経営者報酬に関する株主総会勧告的決議)導入の是非 役員報酬に関する株主のマインド 30
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• 髙木弘明「役員報酬改革における自社株報酬の選択肢と実務上の留意点」旬刊商事法務2108号 • 石綿学ほか「日本版リストリクテッド・ストックの導入〔上〕
〔下〕-譲渡制限付株式報酬導入に係る実務上 の留意点-」旬刊商事法務2102、2103号 • 内ヶ崎茂「攻めのコーポレートガバナンスのための役員報酬改革」旬刊商事法務2102号 • 黒田嘉彰ほか「攻めの経営」を促すインセンティブ報酬-新たな株式報酬(いわゆるリストリクテッド・ストッ ク)を中心に-」旬刊商事法務2100号 • 内ヶ崎茂ほか「役員報酬ガバナンスの実践〔上〕 〔下〕-役員報酬ポリシーと業績連動型株式報酬の意義 -」旬刊商事法務2083、2084号 • 大石篤史ほか「インセンティブ報酬の設計をめぐる法務・税務の留意点〔上〕 〕 〔下〕」旬刊商事法務2077、 2078号 • 伊藤靖史ほか「座談会 役員報酬の再検証-コーポレートガバナンス・コードを踏まえて-」旬刊商事法務 2075号 • 阿部直彦「役員報酬ガバナンス見直しのアプローチ-コーポレートガバナンス・コード対応を踏まえて-」 旬刊商事法務2073号 • 阿部直彦「コーポレート・ガバナンスの視点からみた経営者報酬のあり方」旬刊商事法務2048号 31
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