Domain briefing
Corporate Strategy
Corporate strategy, capital policy, reorganization, and portfolio decisions.
10 entries10 translated here
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- 事業承継 (jigyou shoukei) — Japan business-succession framework and 事業承継税制 inheritance / gift-tax deferral (法人版 / 個人版)
- 合併 (Japan corporate merger) — 吸収合併 / 新設合併 mechanics, 適格合併 tax treatment, and the triangular-merger variant
- グループ通算制度 (Japan group tax-sharing regime) — the 2022 successor to 連結納税, loss-offsetting in wholly-owned groups, and its interaction with restructuring
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- 事業承継 (jigyou shoukei) — Japan business-succession framework and 事業承継税制 inheritance / gift-tax deferral (法人版 / 個人版)1. 親族内承継 (family-internal) — to a child or relative. 2. 親族外承継 /…
- 合併 (Japan corporate merger) — 吸収合併 / 新設合併 mechanics, 適格合併 tax treatment, and the triangular-merger variantTwo structural axes define the regime — the same dual structure…
- グループ通算制度 (Japan group tax-sharing regime) — the 2022 successor to 連結納税, loss-offsetting in wholly-owned groups, and its interaction with restructuringThe single most important feature is 損益通算 (loss-offsetting): pro…
- 持株会社化 (Japan holding-company conversion) — 株式移転 / 株式交換 / 会社分割 (抜け殻方式) routes to pure and operating HoldCo structuresTwo structural choices define any conversion:
- 株式分配 (kabushiki bunpai) — Japan share-distribution / pure spin-off regime (適格株式分配) and how it differs from パーシャルスピンオフThe key distinction this entry settles — the one the domain inde…
- 株式交換 / 株式移転 (kabushiki koukan / iten) — share-exchange and share-transfer regime for wholly-owned subsidiary and holding-company formationBoth differ from 株式交付 in one decisive way: 株式交換 and 株式移転 produce…
- 会社分割 (Japan corporate split) — 吸収 / 新設 split types, 適格 tax regime, and employee succession1. Direction-of-transfer axis — 吸収分割 (absorption-type…
- 株式交付 (kabushiki koufu) — share-for-share acquisition regime under Japanese Companies Act 2021 revisionThis sits between two pre-existing regimes:
- Spinoff decision tree Japan — 株式分配 vs パーシャルスピンオフ vs 会社分割 vs IPO partial sell-down option selectionA Japanese parent company seeking to separate or partially dives…
- Toshiba TOB by JIP consortium 2023-2024 case — Japan large-cap going-private squeeze-out templateThe 2023 take-private of Toshiba Corporation (then TSE Prime 650…