Sole proprietor or LLC?

In japanese websites talking about 個人事業 vs 合同会社, I always read it's more tax advantageous to open a company for a salary over 9-10 millions yens. They are all written by tax advisors and I can't imagine they are all incompetent.

But what makes no sense to me is that they always compare income tax with corporate tax as if the money belongs to the director personally. Ok the company pays less tax but it isn't my money and to get it back, I'll have to get a salary or bonus, meaning still paying the income tax anyway.

Worst case, I didn't choose wisely the salary within the first 3months and I end up paying the corporate tax on the remaining + the income tax the next year.

For tax purpose, does it make sense to create a company even for salaries over 10 millions yens?

Any sole proprietor with more than 10 millions here? Why didn't you open a company yet?

The question is considering I can expense the same items for both and ignoring some time advantages on the consumption tax (foreign income,blue return and so on).

Thanks!