Tax Issues Arising from M&A in Japan

    By Norio Mitsuuchi, Harold 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.

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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 https://www.lexology.com/gtdt/guides/japan-m-and-a

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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