$ cat slide.tex
\newif\ifHANDOUT
\HANDOUTtrue
%\HANDOUTfalse

\ifHANDOUT
\documentclass{ltjsarticle}
\usepackage{beamerarticle}
\else
\documentclass{beamer}
\fi
\usepackage{luatexja}
\usepackage[absolute,overlay]{textpos}

\newlength{\PUTY}
\def\PUT(#1,#2)#3#4{%
\setlength{\PUTY}{\paperheight}
\addtolength{\PUTY}{-#2}
\begin{textblock*}{0pt}(#1,\PUTY)
\makebox[0pt][#3]{#4}
\end{textblock*}
}

\begin{document}
\begin{frame}{タイトル}
\PUT(.5cm, 8.5cm){l}{
hoge
}
\end{frame}
\end{document}