NO&T Japan Legal Update
I. Introduction
On March 27, 2017, the Japanese National Diet enacted the 2017 tax reform bills. The 2017 tax package introduces important reforms of several aspects of corporate taxation in Japan including the rules relating to corporate officer remuneration and offshore tax havens. Two major components of the changes that will impact Japanese M&A activity are the introduction of a tax-free spin-off regime and changes to the taxation of squeeze-outs of minority shareholders. These two changes are canvassed hereafter in turn.
(September 2025)
Yasuhiro Kasahara, Masaki Mizukoshi, Yoshitaka Kato (Co-author)
Yusei Uji
(September 2025)
Shuichi Nishimura, Yasuhiro Kasahara, Yoshitaka Kato (Co-author)
Ichsan Montang, Valencia Wijaya (Co-author)
(September 2025)
Yasuhiro Kasahara, Masaki Mizukoshi, Yoshitaka Kato (Co-author)
Yusei Uji
(September 2025)
Shuichi Nishimura, Yasuhiro Kasahara, Yoshitaka Kato (Co-author)
Ichsan Montang, Valencia Wijaya (Co-author)