Surely you've heard the stories of Samurai testing their swords? Do you think they are urban legends?
Read the Japanese page on that after you read the English.
Don't read it before or after lunch, I suppose.
Since Chocolate asks, I'll unpack that a bit.
(I assume you aren't asking if beheading has been used in the corporate environment in Japan, other than by, for instance, organized crime, and if you want some cultural reference on use by organized crime, consider the movie "Black Rain", not the one about Hiroshima after the bomb, but the thriller starring Michael Douglas, Andy Garcia, Ken Takakura, et. al.)
I was looking around for proof of this, haven't found any yet, but my wife tells me of the tradition that many castles were built by slaves who were afterward buried, sometimes alive, sometimes being killed first, she has said, around the castle.
She also tells me of Samurai who made somewhat more use than seems reasonable of the privilege of testing their swords on the persons of commoners, usually commoners who displeased them. I have read that such privilege was not without consequence, but it apparently did happen. I don't have that reference to hand, either.
There is a small shrine near where I live that commemorates the commoners whose lives were sacrificed in the building of a castle which was built near the shrine. Now there are just a few bits of a corner wall on a small partially-protected plot of land (about thirty by forty meters) and bits of walls and pottery and such that are unearthed during construction in an area roughly a square kilometer around the shrine.
I have some better evidence of this, but many allied prisoners were beheaded by the Japanese. See this wikipedia article:
If I get a chance to read the marker on that shrine today, I'll see if it says anything specific enough to be used as a reference.
Random related words from dictionary.goo.jp:
首賭（け） putting one's neck on the line
Wait. I don't have time to just run through all the くび I find in the dictionary, so I'll suggest that you search via google for this phrase:
and you'll get a lot of dictionary stuff about くび。
(Google and Goo.ne.jp are not, as far as I know, related entities.)
Kotobank and other such sites are also useful.
(end 2nd afterthought)