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Japan to India · Exit

Exit and restructuring for a Japanese parent

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A Japanese parent can exit by sale, buyback, voluntary liquidation or merger. Gains on Indian shares: India can tax under its domestic law, with credit in Japan. Where India taxes, long-term gains on unlisted shares are taxed at 12.5%. The Japanese parent claims a foreign tax credit for Indian tax on a gain under Japanese rules.

What is specific to Japanese companies

The Japanese parent claims a foreign tax credit for Indian tax on a gain.

Our services

How SU and Company helps

We plan and carry out exits and reorganisations on the Indian side.

  • Valuation and FEMA pricing
  • Tax computation on gains
  • FC-TRS and closure filings
  • Liquidation, merger and strike-off steps
Send a queryFEMA and RBI reporting

Questions

How long does a voluntary liquidation take?

Usually many months, depending on tax and regulatory clearances.

General information as at 5 November 2026, not advice for a particular case. Indian and Japanese rules change often; confirm the current position before acting. Japanese law points should be confirmed with a Japanese adviser.

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