Akasaka Tax Corporation
​Akasaka International Accounting  Co., Ltd.

Generally, SPC/SPV, special purpose companies, limited partnerships for investment businesses, and partnerships under civil law are considered as forms used for asset securitization, with real estate, unlisted stocks, bonds, and ships being the main target assets. Depending on the content of these investment structures, it is necessary to consider the form of a general partnership, anonymous partnership, or other investment. Since numerous stakeholders, such as financial inst

When planning and executing asset securitization, fund formation, and complex scheme formulation, accounting and tax judgments often become key issues. 1. Whether the sale treatment of real estate subject to securitization is permitted 2. Whether SPCs/SPVs, etc., are subject to consolidation with the seller (originator) 3. Advice on scheme formulation 4. Whether lease contracts, etc., qualify as finance leases or operating leases 5. Accounting treatment regarding silent partn