Decision and Details
Prior disclosure matters relating to the absorption-type company split
Prior disclosure pursuant to Article 782, paragraph 1 of the Companies Act and Article 183 of the Ordinance for Enforcement of the Companies Act. The split is between a wholly owned parent company and its wholly owned subsidiary, and no consideration will be delivered for the company split.
| Item | Details |
|---|---|
| Matter Covered | Prior disclosure matters relating to the absorption-type company split |
| Decision Date | 13 April 2026 (date of execution of the absorption-type company split agreement) |
| Implementation Date | 1 July 2026 (scheduled effective date) |
| Amount | Consideration for the company split: none. Total assets, shareholders’ equity and stated capital of 株式会社ティアネクスト: ¥30 million (as of 1 April 2026) |
| Quantity / scale | Rights and obligations relating to the real estate business and inheritance support business |
| Reason | Prior disclosure pursuant to Article 782, paragraph 1 of the Companies Act and Article 183 of the Ordinance for Enforcement of the Companies Act. The split is between a wholly owned parent company and its wholly owned subsidiary, and no consideration will be delivered for the company split. |
| Governing Rule | Article 782, paragraph 1; Article 784, paragraph 2; Article 758, items (4), (5), (6) and (8) of the Companies Act; and Article 183, items (1) through (7) of the Ordinance for Enforcement of the Companies Act |
| Future plans | The absorption-type company split is scheduled to become effective on 1 July 2026. If any disclosed matter changes before the effective date, the change will be disclosed immediately. |
Items this document does not state (4)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The document states that this is a prior disclosure pursuant to Article 782, paragraph 1 of the Companies Act and Article 183 of the Ordinance for Enforcement of the Companies Act, and that the split is between a wholly owned parent company and its wholly owned subsidiary, with no consideration to be delivered for the company split.