Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 238

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 238
---
 trust if it (1) is subject to the primary supervision of a court within the United States and one or more United States persons have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable United States Treasury regulations to be treated as a United States person. This discussion is based upon provisions of the Internal Revenue Code of 1986, as amended (the “Code”), and regulations, rulings and judicial decisions thereunder, as well as the Treaty, all as of the date hereof. Those authorities may be changed, perhaps retroactively, so as to result in U.S. federal income tax consequences different from those summarized below. This discussion does not represent a detailed description of the U.S. federal income tax consequences applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are: •a dealer or broker in securities or currencies; •a financial institution; •a regulated investment company; •a real estate investment trust; •an insurance company; •a tax -exemptorganization; •a person holding Ordinary Shares or Private Warrants as part of a hedging, integrated or conversion transaction, a constructive sale or a straddle; •a trader in securities that has elected the mark -to -marketmethod of accounting for your securities; •a person liable for alternative minimum tax; •a person who owns or is deemed to own 10% or more of our stock (by vote or value); •a person required to accelerate the recognition of any item of gross income with respect to Ordinary Shares or Private Warrants as a result of such income being recognized on an applicable financial statement; or •a person whose “functional currency” is not the U.S. dollar. 160 If a partnership (or other entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds Ordinary Shares or Private Warrants, the tax treatment of a partner will generally depend upon the status of the partner and the activities of the partnership. If you are a partnership or a partner of a partnership holding Ordinary Shares, you should consult your tax advisors. This discussion does not contain a detailed description of all the U.S. federal income tax consequences to you in light of your particular circumstances and does not address the Medicare tax on net investment income, U.S. federal estate and gift taxes or the effects of any state, local or non -U.S. tax laws. If you are considering the purchase of Ordinary Shares or Private Warrants, you