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  "title": "Spinoff decision tree Japan — 株式分配 vs パーシャルスピンオフ vs 会社分割 vs IPO partial sell-down option selection",
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  "frontmatter": {
    "title": "Spinoff decision tree Japan — 株式分配 vs パーシャルスピンオフ vs 会社分割 vs IPO partial sell-down option selection",
    "aliases": [
      "spinoff-decision-tree-japan",
      "japan-spinoff-option-decision-tree",
      "spinoff vs partial spinoff japan",
      "kabushiki bunpai vs partial spinoff vs ipo"
    ],
    "domain": "corporate-strategy",
    "type": null,
    "created": "2026-05-25",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "corporate-strategy",
      "decision-tree",
      "spinoff",
      "partial-spinoff",
      "kaisha-bunkatsu",
      "tax",
      "japan"
    ],
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    "sources": [
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/saihenzeisei/spin-off.html",
      "https://www.meti.go.jp/policy/jigyou_saisei/kyousouryoku_kyouka/spinoff.html",
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://www.mof.go.jp/public_relations/finance/202402/202402e.html",
      "https://www.sony.com/en/SonyInfo/IR/library/SFG_pso/",
      "https://investors.arm.com/financials/sec-filings",
      "https://www.rakuten-bank.co.jp/corp/ir/",
      "https://www.global.toshiba/ww/ir/corporate/tender-offer.html"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for transaction context. Read with partial spinoff tax deferral for the partial-spinoff regime detail, 会社分割 tax regime for the underlying split mechanics, 株式交付 regime for the acquisition-side parallel, and Sony FG partial s",
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    "Spinoff decision tree Japan — 株式分配 vs パーシャルスピンオフ vs 会社分割 vs IPO partial sell-down option selection",
    "Wiki route",
    "TL;DR",
    "1. The Decision Tree",
    "2. Decision Matrix",
    "3. When To Use Each Path — Strategic Decision Criteria",
    "Use 株式譲渡 (cash sale) when:",
    "Use 株式分配 (full spinoff) when:",
    "Use パーシャルスピンオフ when:",
    "Use IPO partial sell-down when:"
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