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How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring

In: Japanese Management Accounting Today

Author

Listed:
  • Yasuhiro Monden

    (Faculty of Business Administration, Mejiro University, Japan)

  • Yasuto Monden

    (Investment Banking Division, UBS Investment Bank, Japan)

Abstract

The following sections are included:IntroductionCorporate Law for M&AJapanese Accounting Standards for Business Combination and SplittingConcepts and identification of acquisition and uniting of interestsValuation of goodwillFormation of a joint venture companyTransaction under common governanceJapanese Corporate Tax Law Facilitating M&AIncompetent taxation systemCompetent taxation systemMerger within a consolidated business groupMerger as a joint ventureNumerical examples of mergers handled by the tax lawNumerical example of an incompetent taxation systemHandling of the merged company XHandling of merging company YHandling of company X stockholdersNumerical example of the competent taxation systemHandling of merged company XHandling for merging company YHandling for the company X stockholdersConclusionReferences

Suggested Citation

  • Yasuhiro Monden & Yasuto Monden, 2007. "How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 1, pages 3-21, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0001
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    Cited by:

    1. Ertambang Nahartyo & Intiyas Utami, 2014. "Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 27-47, December.

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