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  "domain": "corporate-strategy",
  "title": "事業承継 (jigyou shoukei) — Japan business-succession framework and 事業承継税制 inheritance / gift-tax deferral (法人版 / 個人版)",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "事業承継 (jigyou shoukei) — Japan business-succession framework and 事業承継税制 inheritance / gift-tax deferral (法人版 / 個人版)",
    "aliases": [
      "japan-business-succession-jigyou-shoukei",
      "事業承継",
      "事業承継税制",
      "jigyou shoukei zeisei",
      "japan business succession tax",
      "business succession deferral japan",
      "経営承継円滑化法",
      "特例承継計画"
    ],
    "domain": "corporate-strategy",
    "type": null,
    "created": "2026-06-03",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "corporate-strategy",
      "business-succession",
      "tax",
      "japan",
      "sme",
      "inheritance-tax",
      "gift-tax"
    ],
    "status": "active",
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    "note": null,
    "sources": [
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4148.htm",
      "https://www.nta.go.jp/publication/pamph/jigyo-shokei/houjin.htm",
      "https://www.chusho.meti.go.jp/zaimu/shoukei/shoukei_enkatsu_zouyo_souzoku.html",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/",
      "https://www.chusho.meti.go.jp/zaimu/shoukei/shoukei_enkatsu.html"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for the deal-side overlay. It covers the owner-transition problem that sits behind much Japanese restructuring. Read it with holding-company conversion (a common pre-succession reorganization), 会社分割 tax regime for carving a",
  "headings": [
    "事業承継 (jigyou shoukei) — Japan business-succession framework and 事業承継税制 inheritance / gift-tax deferral (法人版 / 個人版)",
    "Wiki route",
    "TL;DR",
    "1. The Succession Problem and the Three Routes",
    "2. 法人版事業承継税制 (Corporate Version)",
    "一般措置 vs 特例措置",
    "Eligibility skeleton (high level)",
    "Filing-window timing (FY2026 reform)",
    "3. 個人版事業承継税制 (Individual Version)",
    "4. Reorganization Often Precedes Succession"
  ],
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