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  "domain": "corporate-strategy",
  "title": "株式交換 / 株式移転 (kabushiki koukan / iten) — share-exchange and share-transfer regime for wholly-owned subsidiary and holding-company formation",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "株式交換 / 株式移転 (kabushiki koukan / iten) — share-exchange and share-transfer regime for wholly-owned subsidiary and holding-company formation",
    "aliases": [
      "japan-kabushiki-koukan-iten-regime",
      "株式交換 株式移転",
      "kabushiki koukan kabushiki iten",
      "share exchange share transfer japan",
      "適格株式交換 適格株式移転",
      "japan stock swap stock transfer regime",
      "完全子会社化 株式交換"
    ],
    "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",
      "m-and-a",
      "tax",
      "japan",
      "share-exchange",
      "share-transfer",
      "holding-company"
    ],
    "status": "active",
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    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.nta.go.jp/law/joho-zeikaishaku/hojin/070313/04.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://www.fsa.go.jp/en/"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for the transaction-finance overlay. Read it with 株式交付 regime for the partial-control sibling (the third share-side regime), 会社分割 tax regime for the asset-level contrast, spinoff decision tree for option-set placement, and",
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    "Wiki route",
    "TL;DR",
    "1. The Two Mechanisms Side by Side",
    "2. 株式交換 — Share Exchange in Detail",
    "3. 株式移転 — Share Transfer in Detail",
    "4. Tax Axis — 適格 vs 非適格",
    "Qualified-test scenarios",
    "Consequences",
    "5. Where It Sits Among the Share-Side Regimes"
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