Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 250

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 250
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’s tax basis in the Ordinary Shares received will equal the sum of the U.S. Holder’s tax basis in the Public Warrants or Private Warrants exercised and the exercise price of the applicable warrants. It is unclear whether a U.S. Holder’s holding period for the Ordinary Shares would commence on the date of exercise of the Public Warrants or Private Warrants or the day following the date of exercise of the Public Warrants or Private Warrants, as applicable. There can be no assurance regarding which, if any, of the alternative tax characterizations and holding periods described above would be adopted by the IRS or a court of law. Accordingly, U.S. Holders should consult their tax advisors regarding the tax consequences of a cashless exercise of Public Warrants or Private Warrants. If we redeem Private Warrants for cash pursuant to the redemption provisions of the Private Warrants or if we purchase Private Warrants in an open market transaction, such redemption or purchase will generally be treated as a taxable disposition of such Private Warrants by the U.S. Holder, which will generally be subject to tax as described above under “— Taxation of Gains or Losses.” Information Reporting and Backup Withholding In general, information reporting will apply to dividends in respect of Ordinary Shares and the proceeds from the sale, exchange or other disposition of Ordinary Shares or Private Warrants that are paid to you within the United States (and in certain cases, outside the United States), unless you establish that you are an exempt recipient. A backup withholding tax may apply to such payments if you fail to provide a taxpayer identification number and a certification that you are not subject to backup withholding or if you fail to report in full dividend and interest income. Backup withholding is not an additional tax 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