Is it true that "salaries paid to family members are not deductible as expenses"?

“Even if you pay a salary to a family member, it does not count as a business expense.” If you run a sole proprietorship, or a company with your family, you may have heard this at some point. We checked how far this is true against the text of the Income Tax Act and the Corporation Tax Act and the explanations of the National Tax Agency (NTA).

To give the conclusion first: this rumor is only half right. The salary is not an expense for an individual who files a white tax return, and for a blue tax return filer who has not filed the notification. If a blue tax return filer has filed the notification and pays a reasonable amount, or if a corporation employs a family member as an employee and pays a reasonable amount, the salary can be an expense (for a corporation, a deductible expense, or songin). There is no system under which a salary becomes an expense automatically just because it is paid to family.

Five tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Blue tax return (aoiro shinkoku) = a return filed on blue-colored forms with the approval of the head of the tax office. For individuals, it is available to people who have real estate income, business income, or forestry income.
• White tax return (shiroiro shinkoku) = a return filed without approval for a blue tax return.
• Sharing living expenses (seikei o itsu ni suru, literally “sharing the same livelihood”) = living on the same household budget. It also applies when a relative lives apart for reasons such as work or school, as long as living expenses are regularly sent to them［11］.
• Full-time family employee (senjūsha) = a relative who shares living expenses with the business owner and works exclusively (mappara) in that business.
• Deemed officer (minashi yakuin) = a person who is not a director or the like but is treated as an officer under the tax laws. Even an employee of a family company (dōzoku gaisha) becomes a deemed officer if they meet certain requirements, such as how shares are held, and take part in management.

Conclusion

Our verdict is “HALF TRUE.” Paying a salary to a family member is not prohibited in any of these cases. The question is whether the salary you paid can be an expense (for a corporation, a deductible expense). With a white tax return, it cannot be an expense in the first place［1］［2］. Even with a blue tax return, it is not an expense unless you have filed the notification［2］［3］. Up to this point, the rumor is right. However, with a blue tax return, the salary can be an expense once you have both the notification and a reasonable amount［2］［3］. For a corporation, which rules apply depends on whether the family member is an officer (including a deemed officer). If they are an officer, the rules for officers’ remuneration apply. If they are an employee rather than an officer, a reasonable amount can be included in deductible expenses, and only the part that is too high cannot［4］［7］［9］［10］. The rumor is a flat statement that leaves out these ways of treating the salary as an expense, so it is only half true. Let’s go through it step by step.

With a white tax return, a salary paid to family is not an expense

First, the case of a white tax return. Article 56(1) of the Income Tax Act provides as follows about salaries paid to relatives who share living expenses.

居住者と生計を一にする配偶者その他の親族がその居住者の営む不動産所得、事業所得又は山林所得を生ずべき事業に従事したことその他の事由により当該事業から対価の支払を受ける場合には、その対価に相当する金額は、その居住者の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入しないものとし、かつ、その親族のその対価に係る各種所得の金額の計算上必要経費に算入されるべき金額は、その居住者の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。この場合において、その親族が支払を受けた対価の額及びその親族のその対価に係る各種所得の金額の計算上必要経費に算入されるべき金額は、当該各種所得の金額の計算上ないものとみなす。

(Income Tax Act, Article 56(1); e-Gov Law Search, original Japanese)

In plain English: when a spouse or other relative who shares living expenses receives a salary as compensation for working in the business, that salary is not included in the business owner’s necessary expenses. However, the expenses the relative incurred to earn that salary are included in the business owner’s necessary expenses. On the relative’s side, the salary received and those expenses are treated as if they did not exist［1］.

In other words, if you pay a salary to a family member under a white tax return, the tax calculation does not treat it as “paid.” It is not an expense for the business owner, and it is not employment income for the person who received it. Does that mean there is nothing at all when a family member helps with the business? No. What is provided instead is the deduction for full-time family employees.

居住者（第一項に規定する居住者を除く。）と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で専らその居住者の営む前条に規定する事業に従事するもの（以下この条において「事業専従者」という。）がある場合には、その居住者のその年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、各事業専従者につき、次に掲げる金額のうちいずれか低い金額を必要経費とみなす。

(Income Tax Act, Article 57(3); e-Gov Law Search, original Japanese)

The amount is ¥860,000 for a full-time family employee who is the spouse, and ¥500,000 for any other full-time family employee. However, if the business income for the year divided by “the number of full-time family employees plus one” is lower, that amount is the limit［2］. The NTA explains it as follows.

白色申告の場合、生計を一にする配偶者やその他の親族に支払った給与等を必要経費に算入することができませんが、これらの方が専ら事業に従事している場合には、事業専従者控除として、配偶者は最高86万円、15歳以上のその他の親族は最高50万円を必要経費として差し引くことができます。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

In plain English: the salary itself cannot be an expense, but if there is a full-time family employee, you can subtract up to ¥860,000 for a spouse, or up to ¥500,000 for any other relative aged 15 or over, as an expense［3］.

The amount deducted is treated as employment income received by the full-time family employee. Article 57(4) of the Income Tax Act provides as follows.

前項の規定の適用があつた場合には、各事業専従者につき同項の規定により必要経費とみなされた金額は、当該各事業専従者の当該年分の各種所得の金額の計算については、当該各事業専従者の給与所得に係る収入金額とみなす。

(Income Tax Act, Article 57(4); e-Gov Law Search, original Japanese)

In other words, the amount that became the business owner’s expense is treated as employment income of the full-time family employee［2］.

Even with a blue tax return, it is not an expense without the notification

“With a blue tax return, a salary to family can be an expense.” Strictly speaking, this comes with a condition: “as long as you have filed the notification.” Article 57(1) of the Income Tax Act provides as follows.

青色申告書を提出することにつき税務署長の承認を受けている居住者と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で専らその居住者の営む前条に規定する事業に従事するもの（以下この条において「青色事業専従者」という。）が当該事業から次項の書類に記載されている方法に従いその記載されている金額の範囲内において給与の支払を受けた場合には、前条の規定にかかわらず、その給与の金額でその労務に従事した期間、労務の性質及びその提供の程度、その事業の種類及び規模、その事業と同種の事業でその規模が類似するものが支給する給与の状況その他の政令で定める状況に照らしその労務の対価として相当であると認められるものは、その居住者のその給与の支給に係る年分の当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入し、かつ、当該青色事業専従者の当該年分の給与所得に係る収入金額とする。

(Income Tax Act, Article 57(1); e-Gov Law Search, original Japanese)

In plain English: when a person approved to file a blue tax return pays a salary to a spouse or other relative who shares living expenses (excluding anyone under 15) and works exclusively in the business, the part of that salary that follows the method stated in the notification, is within the amount stated, and is reasonable as compensation for the work can be included in necessary expenses. For the person who receives it, it is employment income［2］.

The key part here is “in accordance with the method stated in the document referred to in the following paragraph and within the amount stated in it” (次項の書類に記載されている方法に従いその記載されている金額の範囲内において). In a year for which you have not filed the notification, this provision cannot be used. You then go back to Article 56, which we saw in the previous section. So even with a blue tax return, a salary to family is not an expense without the notification. You cannot use the white tax return’s deduction for full-time family employees either, because Article 57(3) excludes people approved to file a blue tax return［2］.

The deadline for the notification is also set. Article 57(2) of the Income Tax Act provides as follows.

その年分以後の各年分の所得税につき前項の規定の適用を受けようとする居住者は、その年三月十五日まで（その年一月十六日以後新たに同項の事業を開始した場合には、その事業を開始した日から二月以内）に、青色事業専従者の氏名、その職務の内容及び給与の金額並びにその給与の支給期その他財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出しなければならない。

(Income Tax Act, Article 57(2); e-Gov Law Search, original Japanese)

In plain English: the notification must be filed by March 15 of that year. If you newly started the business on or after January 16 of that year, the deadline is within 2 months from the day you started. The notification states the full-time family employee’s name, the nature of their duties, the amount of the salary, when it is paid, and so on［2］.

The NTA lists the requirements for salaries to blue-return family employees as follows.

イ 青色申告者と生計を一にする配偶者その他の親族であること。ロ その年の12月31日現在で年齢が15歳以上であること。ハ その年を通じて6か月を超える期間（一定の場合には事業に従事することができる期間の2分の1を超える期間）、その青色申告者の営む事業に専ら従事していること。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

「青色事業専従者給与に関する届出書」を納税地の所轄税務署長に提出していること。提出期限は、青色事業専従者給与額を必要経費に算入しようとする年の3月15日（その年の1月16日以後、新たに事業を開始した場合や新たに専従者がいることとなった場合には、その開始した日や専従者がいることとなった日から2か月以内）までです。この届出書には、青色事業専従者の氏名、職務の内容、給与の金額、支給期などを記載することになっています。また、専従者が増える場合や、給与を増額する場合など、届出の内容を変更するためには、「青色事業専従者給与に関する変更届出書」を遅滞なく納税地の所轄税務署長に提出していること。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

青色事業専従者給与の額は、労務の対価として相当であると認められる金額であること。なお、過大とされる部分は必要経費とはなりません。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

In plain English: a full-time family employee must be a relative who shares living expenses, be aged 15 or over as of December 31 of that year, and have worked exclusively in the business for more than 6 months during that year. The notification must be filed by the deadline, and when the number of full-time family employees increases or the salary is raised, a notification of change must be filed without delay. The salary must be an amount that is reasonable as compensation for the work. Any excessive portion cannot be an expense［3］.

The NTA’s explanation begins with the following sentence.

これらの給与は原則として必要経費にはなりませんが、次のような特別の取扱いが認められています。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

The order is: first, “in principle, it is not an expense,” and then, as exceptions, the salary to blue-return family employees and the deduction for full-time family employees. It is not a system under which paying a salary to family makes it an expense. The salary to blue-return family employees is an exception available only to people who have filed the notification.

For a corporation, the rules for officers’ remuneration apply

When a corporation pays a salary to a family member, which rules apply depends on whether that family member is an officer or an employee. First, the basic rule for officers’ remuneration. Article 34(1) of the Corporation Tax Act provides as follows.

内国法人がその役員に対して支給する給与（退職給与で業績連動給与に該当しないもの、使用人としての職務を有する役員に対して支給する当該職務に対するもの及び第三項の規定の適用があるものを除く。以下この項において同じ。）のうち次に掲げる給与のいずれにも該当しないものの額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Corporation Tax Act, Article 34(1); e-Gov Law Search, original Japanese)

In plain English: of the remuneration a corporation pays to its officers, anything that is not fixed regular remuneration (teiki dōgaku kyūyo, such as a salary of the same amount every month), remuneration notified in advance (jizen kakutei todokede kyūyo, such as a bonus decided and notified beforehand), or performance-linked remuneration cannot be included in deductible expenses［4］.

There are also provisions for amounts that are too high: Article 34(2) and (3) of the Corporation Tax Act.

内国法人がその役員に対して支給する給与（前項又は次項の規定の適用があるものを除く。）の額のうち不相当に高額な部分の金額として政令で定める金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Corporation Tax Act, Article 34(2); e-Gov Law Search, original Japanese)

内国法人が、事実を隠蔽し、又は仮装して経理をすることによりその役員に対して支給する給与の額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Corporation Tax Act, Article 34(3); e-Gov Law Search, original Japanese)

In plain English: of the remuneration paid to an officer, any unreasonably high portion cannot be included in deductible expenses. Remuneration paid by concealing facts or through disguised accounting cannot be included in deductible expenses at all［4］. The NTA also explains it as follows.

（1）および（2）については不相当に高額な部分の金額は、損金の額に算入されず、（3）についてはその全ての金額が損金の額に算入されません。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.5211 "Remuneration to officers")

Fixed regular remuneration also has rules. When an officer’s remuneration is increased in the middle of a business year, the increase is, in principle, accepted only if it is a revision made within 3 months from the start of the business year, or the like. The NTA explains it as follows.

その事業年度開始の日の属する会計期間開始の日から3か月（確定申告書の提出期限の特例に係る税務署長の指定を受けた場合にはその指定に係る月数に2を加えた月数）を経過する日（以下「3月経過日等」といいます。）まで（継続して毎年所定の時期にされる定期給与の額の改定で、その改訂が3月経過日等後にされることについて特別の事情があると認められる場合にはその改訂の時期まで）にされる定期給与の額の改定

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.5211 "Remuneration to officers")

In plain English: an officer’s remuneration can, in principle, be revised only up to the day 3 months after the start of the business year. Any increase made after that does not count as fixed regular remuneration and may not be includable in deductible expenses［8］.

Note that even an officer may hold a position in the organization as an employee, such as department manager or section manager, and constantly perform an employee’s duties. Such a person is called an “officer who has duties as an employee” (an employee-officer, shiyōnin kenmu yakuin). Article 34(6) of the Corporation Tax Act provides as follows.

第一項に規定する使用人としての職務を有する役員とは、役員（社長、理事長その他政令で定めるものを除く。）のうち、部長、課長その他法人の使用人としての職制上の地位を有し、かつ、常時使用人としての職務に従事するものをいう。

(Corporation Tax Act, Article 34(6); e-Gov Law Search, original Japanese)

For an employee-officer, the remuneration for their duties as an employee falls outside the rules for officers’ remuneration. The parenthetical in Article 34(1) of the Corporation Tax Act excludes that part［4］. Put the other way around, all remuneration to an officer who does not hold such a position is judged under the rules for officers’ remuneration.

When the family member is an employee, not an officer

When a family member works as an employee rather than an officer, a different provision applies. Article 36 of the Corporation Tax Act provides as follows.

内国法人がその役員と政令で定める特殊の関係のある使用人に対して支給する給与（債務の免除による利益その他の経済的な利益を含む。）の額のうち不相当に高額な部分の金額として政令で定める金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

(Corporation Tax Act, Article 36; e-Gov Law Search, original Japanese)

The scope of “employees who have a special relationship specified by Cabinet Order” is set by Article 72 of the Order for Enforcement of the Corporation Tax Act.

法第三十六条（過大な使用人給与の損金不算入）に規定する政令で定める特殊の関係のある使用人は、次に掲げる者とする。一　役員の親族　二　役員と事実上婚姻関係と同様の関係にある者　三　前二号に掲げる者以外の者で役員から生計の支援を受けているもの　四　前二号に掲げる者と生計を一にするこれらの者の親族

(Order for Enforcement of the Corporation Tax Act, Article 72; e-Gov Law Search, original Japanese)

In plain English: a salary paid to an employee who has a special relationship with an officer, such as an officer’s relative (a specially related employee, tokushu kankei shiyōnin), can be included in deductible expenses if it is reasonable as compensation for the work. However, any unreasonably high portion cannot［9］［10］. If you employ a family member as an employee rather than an officer and pay a salary that matches the work done, it can be included in deductible expenses, and only the part that is too high cannot.

Six points that can stop it from being an expense if you miss them

The first is deemed officers. Even if you pay a family member a salary as an “employee,” the tax laws may treat that person as an officer. Article 2, item 15 of the Corporation Tax Act defines an officer as follows.

法人の取締役、執行役、会計参与、監査役、理事、監事及び清算人並びにこれら以外の者で法人の経営に従事している者のうち政令で定めるものをいう。

(Corporation Tax Act, Article 2, item 15; e-Gov Law Search, original Japanese)

These “persons specified by Cabinet Order” are deemed officers. Article 7 of the Order for Enforcement of the Corporation Tax Act provides as follows.

法第二条第十五号（役員の意義）に規定する政令で定める者は、次に掲げる者とする。一 法人の使用人（職制上使用人としての地位のみを有する者に限る。次号において同じ。）以外の者でその法人の経営に従事しているもの 二 同族会社の使用人のうち、第七十一条第一項第五号イからハまで（使用人兼務役員とされない役員）の規定中「役員」とあるのを「使用人」と読み替えた場合に同号イからハまでに掲げる要件のすべてを満たしている者で、その会社の経営に従事しているもの

(Order for Enforcement of the Corporation Tax Act, Article 7; e-Gov Law Search, original Japanese)

If a family company employs a family member as an employee and that person takes part in management, you need to check whether item 2 applies. The NTA describes such a person as follows.

同族会社の使用人（職制上使用人としての地位のみを有する者に限ります。）のうち、次に掲げるすべての要件を満たす者で、その会社の経営に従事しているもの

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.5200 "Scope of officers")

There are three requirements. When the company’s shareholder groups are ranked from the largest ownership ratio, the employee belongs to one of the groups, among the 1st to 3rd ranked, that are counted from the top until the total first exceeds 50%; the ownership ratio of the shareholder group to which the employee belongs exceeds 10%; and the ownership ratio of the employee (including their spouse and others) exceeds 5%［7］.

This point needs particular care when you pay a salary to family. If the person is a deemed officer, their salary is treated as officers’ remuneration. Then, even if you pay a bonus, it cannot be included in deductible expenses unless you have filed the notification for remuneration notified in advance. If you raise the monthly salary partway through the year, part of it may not be includable in deductible expenses. Even if you meant to pay them as an employee, the tax laws see them as an officer［4］［7］［8］.

The second is the deadline for the notification. The notification is filed by March 15 of the first year in which you want to include the salary to blue-return family employees in necessary expenses. Once filed, it stays valid for the following years, but when the number of full-time family employees increases or you raise the salary, you file a notification of change without delay. Any amount paid beyond the amount in the notification is not an expense［2］［3］.

The third is age. A relative under 15 cannot be a full-time family employee. Age is judged as of December 31 of that year. This is the same for the white tax return’s deduction for full-time family employees and for the blue tax return’s salary to blue-return family employees［2］［3］.

The fourth is the spouse deduction and the deduction for dependents. A person you have made a full-time family employee cannot be counted for these deductions. The NTA explains it as follows.

青色申告者の事業専従者として給与の支払を受ける人または白色申告者の事業専従者である人は、同一生計配偶者や扶養親族にはなれません。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

The fifth is real estate income. The NTA explains it as follows.

不動産所得の場合、青色申告者に係る青色事業専従者給与または白色申告者に係る事業専従者控除額については、不動産貸付けが事業として行われている場合は適用がありますが、それ以外の場合には適用がありません。

(Excerpt from the original NTA page in Japanese: NTA Tax Answer No.2075 "Salaries to blue-return family employees and the deduction for full-time family employees")

In plain English: for real estate income, such as from running an apartment building, you can use the salary to full-time family employees or the deduction for full-time family employees only when the leasing is carried on as a business. You cannot use them for leasing that is not carried on as a business (that does not reach business scale)［3］.

The sixth is how to fill in a white tax return. You can receive the deduction for full-time family employees only if you write it on your final tax return. Article 57(5) of the Income Tax Act provides as follows.

第三項の規定は、確定申告書に同項の規定の適用を受ける旨及び同項の規定により必要経費とみなされる金額に関する事項の記載がない場合には、適用しない。

(Income Tax Act, Article 57(5); e-Gov Law Search, original Japanese)

What the six points have in common is the procedures and how the amount is decided. If you miss any one of them, the salary may not be an expense, or you may not be able to receive the deduction.

What to do

Summary

“Salaries paid to family members are not deductible as expenses” is HALF TRUE. There are indeed cases where it cannot be an expense, but if you get the procedures and the amount right, there is a way to make it an expense. The rumor is a flat statement that leaves out that way, so our verdict is that it is only half true.

• For an individual’s white tax return, a salary paid to a family member is not a necessary expense. Instead, if the family member works exclusively in the business, you use the deduction for full-time family employees (up to ¥860,000 for a spouse, up to ¥500,000 for any other relative)［1］［2］［3］.
• For an individual’s blue tax return, the starting point is that you have filed the notification for salaries to blue-return family employees by the deadline. Without the notification, the salary is not an expense［2］［3］.
• For a corporation, if the family member is an officer (including a deemed officer), the rules for officers’ remuneration apply. Remuneration that does not fall under fixed regular remuneration or the like, and any unreasonably high portion, cannot be included in deductible expenses. If the family member is an employee rather than an officer, a reasonable amount can be included in deductible expenses, while any unreasonably high portion cannot［4］［5］［6］［7］［8］［9］［10］.
• Caution: in a family company, even if you employ a family member as an “employee,” they may be a deemed officer because of how shares are held, among other things. That changes how bonuses are treated［5］［6］［7］.
• Caution: a relative under 15 cannot be a full-time family employee, and a person you have made a full-time family employee cannot be counted for the spouse deduction or the deduction for dependents［2］［3］.
• Caution: for real estate income, you can use the salary to full-time family employees or the deduction for full-time family employees only when the leasing is carried on as a business［3］.

You can pay a salary to a family member in every case. What decides the outcome is not whether you pay. With a blue tax return, it is whether you have filed the notification and whether the amount is reasonable as compensation for the work. With a corporation, it is whether the family member is an officer under the tax laws (and if so, paying in line with the rules for officers’ remuneration). With a white tax return, you use the deduction for full-time family employees instead of a salary.

Sources

• ［1］Income Tax Act, Article 56 (special provisions on necessary expenses where a relative receives compensation from the business; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［2］Income Tax Act, Article 57 (special provisions on necessary expenses where there is a relative working full-time in the business, etc.; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［3］No.2075 Salaries to blue-return family employees and the deduction for full-time family employees — NTA Tax Answer (Japanese)　Checked: 2026-10-19
• ［4］Corporation Tax Act, Article 34 (non-deductibility of officers’ remuneration; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［5］Corporation Tax Act, Article 2 (meaning of officer; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［6］Order for Enforcement of the Corporation Tax Act, Article 7 (scope of officers; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［7］No.5200 Scope of officers — NTA Tax Answer (Japanese)　Checked: 2026-10-19
• ［8］No.5211 Remuneration to officers — NTA Tax Answer (Japanese)　Checked: 2026-10-19
• ［9］Corporation Tax Act, Article 36 (non-deductibility of excessive salaries to employees; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［10］Order for Enforcement of the Corporation Tax Act, Article 72 (scope of specially related employees; e-Gov Law Search, Japanese)　Checked: 2026-10-19
• ［11］Basic Circular on the Income Tax Act 2-47 (meaning of “sharing living expenses”) — NTA (Japanese)　Checked: 2026-10-19

Note: This article is based on laws and official information as of October 19, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).