This page collates together diagrams used to explain transactions or define terms used on this site and to help access topics. Please click on the thumbnail pictures below to access the diagram shown. The diagrams themselves will often include links to related articles or to other diagrams or definitions.

Corporate reorganisations

Below are diagrams, flowcharts and tables explaining tax, accounting and legal aspects of Japanese corporate reorganisations. Please also refer to the relevant homepage for mergers and similar corporate re-organisations.

Japanese mergers - outline example

Japanese triangular mergers - outline example

Tax qualification for mergers

Flow chart for merger tax qualification

Bunkatsu and bunsha style corporate splits

Flowchart for corporate split tax qualification

Accounting for a business combination as a JV formation

Shareholder transactions

Diagrams here deal with dividends and other distributions, returning capital to shareholders, deemed dividends and similar transactions with shareholders.

Japanese dividends received deduction

The dividends received deduction and leverage

The dividends received deduction and leverage

Dividends qualifying for the Japanese DRD

2010 tax reform and deemed dividends

Deemed dividends on merger

Thin cap, Japanese CFCs, TKs

Japanese CFCs, thin capitalisation, tokumei kumiai and other diagrams.

Thin capitalisation including parent guarantee and group impact

Basic tokumei kumiai structure

Japanese foreign related persons

Japanese CFCs and holding ratio

Japanese CFCs and the ownership ratio for current taxation