Structured Finance

In addition to traditional financial technology, new financial technology has recently been established including the securitization raising funds through the effective utilization of assets. Related to these transactions, we provide the following services:

 

Consulting services for asset securitization schemes

For securitization, investment vehicles and types of securities are determined based on details of assets to be securitized such as real estate and loans, intentions of originators, status of investors, and demand for products. In constructing the scheme, it is required to remove double taxation within the scheme and consider an optimal scheme as taxation desirable for investors. We provide advice for them during structuring of the scheme and prepare tax opinion letters on the investment scheme.

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SPC administration

When SPC, including Godo Kaisha and TMK, are used as SPV for securitization, we implement procedures to establish and liquidate SPC on behalf of clients. Payment procedures for SPC during the securitization period and administration of bank accounts are also managed. Additionally, we communicate with an auditors if necessary for the accounting audit.

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Bookkeeping Services

We prepare accounting records for SPC according to IFRS or J-GAAP basis. For contracts and bills that must be retained, we also maintain and administrate vouchers on behalf of clients.

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Preparation of Various Tax Returns

We prepare tax applications/various tax returns for SPC.