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  Taxation of corporate reorganization

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• 2026.09.14

  Taxation of corporate reorganization

  Can loss carryforwards be used after a stock transfer?--Restrictions to check before acquisition
• 2026.09.06

  Taxation of corporate reorganization

  The requirements for a joint venture without the limitation on the transfer of the deficit amount
• 2026.09.06

  Taxation of corporate reorganization

  The tax-free dividends and transfer losses that arise for shareholders in a reorganization of the organization
• 2026.09.06

  Taxation of corporate reorganization

  What are share exchange, eligible share exchange, and eligible share transfer?
• 2026.09.06

  Taxation of corporate reorganization

  What are the details of the stock delivery plan and the special allowance for carrying forward transfer losses?
• 2026.09.06

  Taxation of corporate reorganization

  About Eligible Mergers and the Restriction on Transferring and Using Deferred Losses
• 2026.09.06

  Taxation of corporate reorganization

  What constitutes the non-deductibility of losses from transfer of specific assets
• 2026.09.06

  Taxation of corporate reorganization

  What are eligible splits (split-type splits and share-type splits)?
• 2026.09.06

  Taxation of corporate reorganization

  How is eligible physical investment defined in the statute?
• 2026.09.06

  Taxation of corporate reorganization

  What are physical distribution, eligible physical distribution, and share distribution?
• 2026.09.06

  Taxation of corporate reorganization

  How are the requirements for qualifying mergers defined in the statute?
• 2026.09.06

  Taxation of corporate reorganization

  What happens from a tax perspective when an ineligible merger takes place?
• 2026.09.06

  Taxation of corporate reorganization

  How is the overall structure of the reorganization tax system organized?
• 2024.07.09

  Taxation of corporate reorganization

  Unraveling SoftBank's Arm Restructuring – Real-world dividends and share transfer losses, and the evolution of the special allowance for reducing the book value of subsidiaries' shares

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