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.
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.
Diagrams here deal with dividends and other distributions, returning capital to shareholders, deemed dividends and similar transactions with shareholders.
Thin cap, Japanese CFCs, TKs
Japanese CFCs, thin capitalisation, tokumei kumiai and other diagrams.