翻訳と辞書 |
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)』 ■ウィキペディアで「Special purpose company (Japan)」の詳細全文を読む
スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース |
Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.
|
|