47. Deemed Dividends in Japan みなし配当

みなし配当を英語で説明しました（国税庁サイト）。
Japanese Corporate Tax Law defines "deemed dividends" as follows.

See this post for more about Japanese tax and accounting.

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The amount defined below is deemed as dividends under Corporate Tax Law in Japan.

The amount of cash or other assets distributed in any of the following cases to a Japanese corporation by its Japanese or foreign investee companies in excess of its pro rata share of Tax Capital in respect of which the distribution is made:

1. Non-qualified merger
2. Non-qualified "bunkatsu type" spin off
3. Non-qualified share distribution
4. Distribution of residual assets due to dissolution or return of capital
5. Buyback of treasury shares (excluding repurchase in the market) 
6. Certain other cases 

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