What investors need to know

SUPPLEMENT - THE 2010 GUIDE TO JAPAN - February 17, 2010

Nagashima Ohno & Tsunematsu

Address

Kioicho Building, 3-12 Kioicho, Chiyoda-ku Tokyo 102-0094 Japan

Telephone

+81 3 3288-7000

Fax

+81 3 5213-7800 Visit Website

Recently, many loan credits and bonds in real property securitisation schemes, which use a special purpose company as the borrower, have matured. But a number of these special purpose companies have not been able to repay the loan or bond in full because of a downturn in the Japanese real property market. So some existing investors, such as a lender, bondholder or equityholder, need to restructure the securitisation scheme upon maturity, and some foreign investors view this as a good opportunity to invest in a real property in Japan. Below are some of the major legal issues they will face.

Common schemes Under the first scheme, a Japanese financial institution has loan credits to or bonds issued by a tokutei mokuteki kaisha (TMK), a special purpose company that holds real property or a trust beneficiary interest (the underlying asset being real property). A specified equity (tokutei shussi) of the TMK, being...



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