All stock options must be approved by the Board and by a Stockholder's meeting, so it's not a subject to be undertaken lightly. Like the USA, the Japanese tax office only considers stock options issued within Japan to fall within its control and jurisdiction. Therefore, stock options issued by a part of the company located off-shore will not be considered tax qualified and will be taxed as income at the time of the grant, along with further tax when the employee actually exercises. Therefore, careful tax planning is needed to make sure that employees don't get a nasty shock after receiving options through an overly creative program. What to look for.
Founders usually get zero or minor amounts.
Position usually filled by founder, but replacement opportunities from VCs seeking to resuscitate low performance companies will start to emerge by late this year. Some demand for COOs. Most commonly sought after person for a startup. Low entry requirements for someone who knows the IPO process and how to run an accounting group. Not commonly found in smaller startups.