Capital gain tax shall NOT be charged
In the case a person sells her real estate, she needs to pay tax on capital gain.
If she has owned the real estate for five years or less, rate of tax is 39% of profit.
In the event she has owned the real estate for more than five years, 20% of profit.
However in the case of company, it does not need to pay capital gain tax.
However it needs to pay corporate tax according to taxable income.
If taxable income is 4 million or less, tax rate is 21.412％.
If taxable income is 4 million ～ 8 million yen, 23.204％
If taxable income is 8 million yen or more, 33.8％
So, in order to avoid large amount of corporate tax, your company wants to increase salary for directors.
However, it can change amount of salary for directors only within three months from commencement of fiscal year.
That is why if your company is going to sell its real estate, it needs to prepare in advance.