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・ Special Police Unit of the Chinese People's Armed Police Force
・ Special position
・ Special Power Excursion Reactor Test Program
・ Special Powers Act
・ Special Preparedness Fund Act of 1917
・ Special Presidential Division
・ Special Program of Assisted Reproduction
・ Special Project
・ Special Projects of National Significance
・ Special Prosecution Book-Poland
・ Special prosecutor
・ Special Protection Area
・ Special Protection Areas in Poland
・ Special Protection Group
・ Special Purpose Command
Special purpose company (Japan)
・ Special purpose entity
・ Special Purpose Individual Weapon
・ Special Purpose Islamic Regiment
・ Special Purpose Marine Air-Ground Task Force for Crisis Response
・ Special Purpose Police Unit (Azerbaijan)
・ Special purpose private equity fund
・ Special purpose visa
・ Special Quartet
・ Special Rapporteur
・ Special Rapporteur on Human Rights in Iran
・ Special Rapporteur on the promotion of truth, justice, reparation and guarantees of non-recurrence
・ Special Rapporteur on the Right to Food
・ Special Rapporteur on the rights to freedom of peaceful assembly and of association
・ Special Rapporteur on the sale of children, child prostitution and child pornography


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Special purpose company (Japan) : ウィキペディア英語版
Special purpose company (Japan)

A is a type of corporation which can be formed under Japanese law. SPCs were enacted by the Diet of Japan in Law No. 105 of 1998.
The main features of an SPC are:
* An SPC can only be used for the . It cannot manage or dispose of assets, although it can commission these activities to a third party manager.
* If certain conditions are met, an SPC can write off the assets it distributes as losses for tax purposes, thus exempting those distributions from corporate taxation.
SPCs are the only corporate entity which can make tax-free distributions under Japanese tax law as of 2006, and are an attractive alternative to general partnerships, tokumei kumiai, trusts or other tax-free alternatives in a number of investment transactions.
==Structure==
An SPC is formed by registering articles of incorporation with a Legal Affairs Bureau, a branch office of the Ministry of Justice. Each SPC must have at least one director and at least one statutory auditor.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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