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  "title": "株式交付 (kabushiki koufu) — share-for-share acquisition regime under Japanese Companies Act 2021 revision",
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    "title": "株式交付 (kabushiki koufu) — share-for-share acquisition regime under Japanese Companies Act 2021 revision",
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      "kabushiki-koufu-stock-distribution-regime",
      "株式交付",
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    "sources": [
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.moj.go.jp/MINJI/minji07_00214.html",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1545.htm",
      "https://www.mof.go.jp/tax_policy/summary/corporation/c06.htm",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/",
      "https://www.fsa.go.jp/en/"
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    "1. Why The 2021 Regime Was Created",
    "2. Mechanism",
    "3. Comparison Of Three Share-Side Reorganization Regimes",
    "4. Tax Treatment Mechanics",
    "5. Practical Use Cases",
    "6. Procedural Requirements",
    "7. Comparison With TOB-Plus-Squeeze-Out Path"
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