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  "slug": "structured-finance/spv-tk-gk-vehicle-japan-tax",
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  "raw_markdown_url": "https://finwiki.zksc.io/structured-finance/spv-tk-gk-vehicle-japan-tax.md",
  "domain": "structured-finance",
  "title": "SPV TK / GK / TMK / SPC vehicle choice (Japan tax)",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "SPV TK / GK / TMK / SPC vehicle choice (Japan tax)",
    "aliases": [
      "Japan SPV vehicle",
      "TK-GK scheme",
      "TMK",
      "SPC Japan",
      "Tokumei kumiai",
      "Godo kaisha",
      "Tokutei mokuteki kaisha",
      "Japan securitization vehicle",
      "Japan tax-pass-through SPV"
    ],
    "domain": "structured-finance",
    "type": null,
    "created": "2026-05-25",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "structured-finance",
      "spv",
      "tk",
      "gk",
      "tmk",
      "spc",
      "japan",
      "tax"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/law/132AC0000000048",
      "https://laws.e-gov.go.jp/law/417AC0000000086",
      "https://laws.e-gov.go.jp/law/410AC0000000105",
      "https://laws.e-gov.go.jp/law/332AC0000000026",
      "https://www.fsa.go.jp/policy/marketentry/guidebook/reference1.html"
    ]
  },
  "summary": "A TK is a Commercial Code contract, a GK is a Companies Act corporation, and a TMK is a specified-purpose company under the Asset Securitization Act. “SPC” is only a generic label. None of these names automatically proves tax pass-through, deductibility, bankruptcy remoteness, accounting derecogniti",
  "headings": [
    "SPV TK / GK / TMK / SPC vehicle choice (Japan tax)",
    "TL;DR",
    "Wiki route",
    "1. Legal forms",
    "2. GK plus TK evidence",
    "3. TMK evidence",
    "4. Tax review",
    "5. Transfer, insolvency and accounting",
    "6. Offering and listing",
    "7. Product-to-vehicle claims"
  ],
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      "https://finwiki.zksc.io/ja/structured-finance/japan-trust-beneficial-interest-vs-spv/",
      "https://finwiki.zksc.io/ja/structured-finance/jhf-mbs-mechanics/",
      "https://finwiki.zksc.io/ja/structured-finance/tmk-special-purpose-company-mechanics/"
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    "external_links_count": 5,
    "external_links": [
      "https://laws.e-gov.go.jp/law/132AC0000000048",
      "https://laws.e-gov.go.jp/law/332AC0000000026",
      "https://laws.e-gov.go.jp/law/410AC0000000105",
      "https://laws.e-gov.go.jp/law/417AC0000000086",
      "https://www.fsa.go.jp/policy/marketentry/guidebook/reference1.html"
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