1. Determination as to whether a worker is a worker under the Labor Standards Act shall be based on whether an employer has provided labor in a subordinate relationship with an employer for the purpose of wages at a business or workplace, and whether a dependent relationship exists should be made by comprehensively taking into account various economic and social conditions, such as the employer’s contents of work, whether the employer has considerable direction and supervision in the course of performing the work, whether the employer is designated as working hours and working places, whether the employer is bound by the employer, whether the employer is able to operate his/her business on his/her own account, such as holding equipment, raw materials, work tools, etc. or having a third party employ and act on behalf of the employer, whether the risks, such as creation of profits and losses through the provision of labor, whether the nature of remuneration is the subject of the work, whether the basic wage or fixed wage has been determined, whether the wage has been withheld from the wage and salary tax, whether or not the continuous relationship of the provision of labor, whether or not the employer has exclusive responsibility for the employer, and whether the social security system is recognized as an employee

However, the circumstances, such as whether the basic wage or fixed wage was determined, whether the labor income tax was withheld, and whether the social security system was recognized as an employee, are more likely to be arbitrarily determined by the employer by taking advantage of the economic superior position, should not readily deny the nature of the employee solely on the ground that such factors are not recognized (see, e.g., Supreme Court Decision 2009Da51417, Oct. 29, 2009). Moreover, even if an executive of a company is an executive officer, his/her position or title is a formal and nominal purpose, and is actually a representative director or a representative