Taxation of Triangular Mergers（三角合併における税務）
| 開催日時 | 2009年1月28日 19:00 ～ 20:30 |
|---|---|
| 主催 | 在日アメリカ商工会議所（関西） |
| 会場 |
北浜法律事務所・外国法共同事業 セミナー室 |
| 講師等 | 荒川 雄二郎 弁護士 |
| 業務分野 |
合併の対価として親会社株式を利用する三角合併（Triangler Merger）はアメリカではポピュラーな買収手段ですが、日本では2007年に解禁されたところで、これまでの実例も限られています。今回は、在日アメリカ商工会議所（関西）の主催により、荒川雄二郎弁護士と井垣太介弁護士が、三角合併の法的手続と税務上の取扱いについて、英語で解説します。
※お問い合わせは、ACCJ関西のオフィス（TEL 06-6345-9880）までお願い致します。
※在日米国商工会議所（ACCJ）のウェブサイト。
—————————————————————————————
TRIANGULAR MERGERS: A NEW VEHICLE FOR ACQUISITIONS IN JAPAN
DATE: Wednesday, January 28, 2009
DOORS OPEN; 6:30 p.m.
PRESENTATION: 7:00 p.m. – 8:30 p.m.
LANGUAGE: English
COST: Members & Spouses 3,000 yen, Guests 5,000 yen
VENUE: Osaka Securities Exchange Building, 21F MAP
********************************************
One of the ways for non-Japanese corporations to complete acquisitions in Japan is through a merger procedure called the “triangular merger”, in which the surviving company delivers shares of its parent company to shareholders of the merged company. This controversial type of merger is common in the United States but was legalized in Japan only in 2007. This presentation by two partner-level attoneys from the prominent law firm of Kitahama Partners will outline how to acquire Japanese corporations using the triangular merger from the perspective of a non-Japanese acquirer in light of: (ⅰ) procedures under Japan’s Corporation Law and Financial Products and Exchange Law; and (ⅱ) tax deferral under Japan’s Corporate Tax Law. The presenters will also discuss tax issues arising in Japan when choosing a “reverse triangular merger”, which has also been commonly used in the US.
The speakers for this event will be Mr. Taisuke Igaki, a Partner with Kitahama Partners’ Osaka office who specializes in M&A transactions (See bio at), and Mr. Yujiro Arakawa, a Partner with Kitahama Partners’ Tokyo office (See bio at) who specializes in Japanese tax law.
NOTE: The contents of this program are OFF THE RECORD.
Registration deadline is Monday, January 26, 2009. ACCJ Member Online Registration ACCJ Office Fax: 06-6345-9890
