Japan Tax Dojo by Kei Narujima

法人税法132条の2を英語にしてみました。 The General Anti-Avoidance Rule for reorganization is provided in Article 132-2 of Corporation Tax Act ("CTA") of Japan. For more about Japanese tax and accounting, click  HERE : The author of this website is not responsible for any damage or loss arising related to this website.

税務上の「株式交換等（スクイーズアウト）」の適格要件を英語で書いてみました。 The below is a summary of the requirements in order for a squeeze-out to be tax-qualified in Japan as provided in Article 2, subparagraph 12-17 of Japanese Corporate Income Tax Law .  For more about Japanese tax and accounting, click  HERE : The author of this website is not responsible for any damage or loss arising related to this website.

税務上の「株式交換等（スクイーズアウト）」について英語で説明してみました。（参考資料： 国税庁サイト ） An overview of the Japanese squeeze out system under Japanese Corporate Income Tax Law is as follows. For more about Japanese tax and accounting, click  HERE : The author of this website is not responsible for any damage or loss arising related to this website.

分社型分割における「共同事業要件」は 国税庁サイト で以下のように説明されています。英語にしてみました。 The joint business tests for tax-qualified "bunsha" type spin-off are as follows.  For more posts about Japanese tax and accounting, click  HERE : The author of this website is not responsible for any damage or loss arising related to this website.