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  "domain": "corporate-strategy",
  "title": "グループ通算制度 (Japan group tax-sharing regime) — the 2022 successor to 連結納税, loss-offsetting in wholly-owned groups, and its interaction with restructuring",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "グループ通算制度 (Japan group tax-sharing regime) — the 2022 successor to 連結納税, loss-offsetting in wholly-owned groups, and its interaction with restructuring",
    "aliases": [
      "japan-group-tsusan-consolidated-tax-regime",
      "グループ通算制度",
      "group tsusan",
      "japan group tax sharing",
      "japan consolidated tax regime",
      "連結納税制度",
      "renketsu nozei",
      "グループ法人税制",
      "損益通算"
    ],
    "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",
      "tax",
      "japan",
      "group-taxation",
      "holding-company",
      "loss-offset"
    ],
    "status": "active",
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    "related": [],
    "note": null,
    "sources": [
      "https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/hojin/group_tsusan/index.htm",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5900.htm",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/",
      "https://laws.e-gov.go.jp/document?lawid=340AC0000000034",
      "https://www.fsa.go.jp/en/"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for the group-capital overlay. It covers the ongoing group-tax regime that becomes a live design factor the moment a group sits under a parent — so read it directly after holding-company conversion (which creates the parent",
  "headings": [
    "グループ通算制度 (Japan group tax-sharing regime) — the 2022 successor to 連結納税, loss-offsetting in wholly-owned groups, and its interaction with restructuring",
    "Wiki route",
    "TL;DR",
    "1. Why a Group-Tax Regime Exists",
    "2. 連結納税 → グループ通算 — What the 2022 Reform Changed",
    "3. グループ法人税制 vs グループ通算制度 — Two Layers, Don't Confuse Them",
    "4. How 損益通算 Works (High Level)",
    "5. Interaction with Restructuring — Where This Domain Cares",
    "6. Why It Sits in Corporate Strategy, Not Just Tax",
    "7. Counterpoints and Caveats"
  ],
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