Tax Issues Arising from M&A in Japan

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  • Tax Issues Arising from M&A in Japan

    By Norio MitsuuchiHarold Godsoe, and Kohei Honda

This chapter focuses on tax issues of importance to M&A dealmakers working with corporations in Japan. It is divided into three sections. M&A dealmakers might not be familiar with tax matters in Japan, so first we summarise the relevant basic tax information and recent amendments to Japanese laws important in the M&A tax landscape.

Second, we outline the main tax issues to be considered in a deal, organised by phases. To optimise taxation, an M&A dealmaker should engage a tax adviser very early and examine all issues at all phases before the deal begins.

Third, as with the deal structure, we outline international tax issues relevant to cross-border investments involving Japanese companies by phases, but all issues at all phases should be considered and kept in sight at the time the investment begins.

To read the full article, please click here for the PDF version,
Reproduced with permission from Law Business Research Ltd. This article was first published in Lexology GTDT Practice Guide – Japan M&A 2021. To view the publication, please visit

If you have questions about this topic, please contact any of the authors directly or our firm’s Tax Practice Group through the contact information available on our firm’s website.


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