Mergers, reorganisations, business combinations
This page brings together posts and other resources related to business combinations and other corporate reorganisations in Japan. In addition to tax issues in due course the site will include accounting, legal and other practical aspects of business combinations in Japan and look Japanese tax aspects of outbound investment.
Japan has seen a number of important developments in accounting for business combinations as part of Japan’s convergence with IFRS. These are discussed in the post below.
This area will be the focus for articles for this site in August and September 2010 so please keep your eyes open.
Articles on business combinations and reorganisations
03/06/2011 • The Japanese tax rules related to the taxation of corporate reorganisations (discussed here) can be applied, with some modification and...Read More
02/07/2011 • The Japanese Corporate Law (‘JCL’) includes measures allowing creditors or shareholders of the Ceasing or Surviving Companies in a Japanese...Read More
12/11/2010 • This article outlines the steps required to complete a Japanese absorptive merger involving one company (below the ‘Surviving Company’) taking...Read More
12/10/2010 • A Japanese merger involves two or more companies becoming one company further to a defined process in the Japanese Corporate...Read More
09/30/2010 • This case concerns a Japanese company which claimed a deductible impairment loss on shares in a recently acquired US subsidiary...Read More
09/28/2010 • The Japanese Civil Code (‘CC’) defines the Japanese partnership form, the Nin’I Kumiai. Not to be confused with the Tokumei...Read More
09/09/2010 • A common transaction in a group reorganization is the contribution by a company of assets other than monetary assets in...Read More
08/28/2010 • This article is an outline of the taxation of Japanese corporate reorganizations, focusing on mergers and looking at the key...Read More
08/28/2010 • This article consists of a flowchart which applies the criteria used to determine whether or not an enterprise combination...Read More
08/28/2010 • This article discusses how mergers, takeovers and similar enterprise combinations are accounted for in Japan. The articles looks at which...Read More
08/26/2010 • This article consists of three diagrams illustrating three classes of Japanese corporate reorganisation transactions, Mergers, Triangular Mergers and Corporate Splits. Please...Read More
08/16/2010 • The flowchart in this article outlines the criteria that determine whether or not a Merger is qualified for Japanese tax...Read More
06/22/2010 • This post outlines the rules introduced in the Japanese 2010 tax reform that allow sales of certain assets to be...Read More
06/04/2010 • This post reviews principles behind allocating cost to intangible assets under Japanese purchase accounting for business combinations. As part of Japan's convergence with International Financial...Read More