Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 248

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 248
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 and any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against your U.S. federal income tax liability provided the required information is timely furnished to the IRS. 165 Material Japanese Tax Considerations of Acquiring, Owning or Disposing of Ordinary Shares or Public Warrants Ordinary Shares and Public Warrants The following discussion addresses certain Japanese tax consequences of acquiring, owning or disposing, as the case may be, of the Ordinary Shares, or the disposing or exercising, as the case may be, of the Public Warrants by Japanese and non -JapaneseHolders. This section is intended as general information only. Prospective holders of Ordinary Shares or Public Warrants should consult their own tax adviser regarding the Japanese tax consequences of any acquisition, holding or disposal of Ordinary Shares or Public Warrants. Non-Japanese Holders No particular tax consequences are expected to arise in Japan as a result of the acquiring, owning, exercising or disposing of the Ordinary Shares or the Public Warrants for a holder that is not a resident of Japan. Japanese Holders The following tax consequences are expected to arise in Japan for a holder that is a resident of Japan. If a shareholder is an individual, dividends paid to the shareholder are taxable in Japan. As the dividends are paid by a foreign corporation, deduction for dividend cannot be claimed. When Ordinary Shares are transferred to third parties, shareholders will be taxed on the capital gains on transfer as they would be if they were investing in shares of a Japanese corporation, but they will also be taxed on foreign exchange gains. By filing a tax return, such shareholders may claim a foreign tax credit within certain credit limits for Dutch withholding tax. If a shareholder is a corporation, and the Ordinary Shares held by the corporation are treated as “trading securities,” the valuation gain or loss at the end of the fiscal year is included in the amount of gain or loss for the purpose of calculating the Japanese corporate income tax for the fiscal year. When Ordinary Shares are transferred to third parties, Japanese corporate income tax will be imposed on gains on the transfer. The sale of Ordinary Shares in the U.S. public market does not affect the “taxable sales ratio” for Japanese consumption tax purposes since the transfer price is not taxable. If a share purchase agreement of Ordinary Shares is physically executed in Japan and the agreement specifies the price to be paid, then stamp tax will be imposed. Material Dutch Tax Considerations of Acquiring, Owing or Disposing of Ordinary Shares or Warrants Taxation in the Netherlands This section outlines the principal