JAPAN
Russia
China
N. Korea
Japan
S. Korea
Law and Practice Contributed by: Kunihiko Morishita, Masayuki Hashimoto and Koichi Miyamoto Anderson Mori & Tomotsune
Tokyo
Contents 1. Market Overview p.290 1.1 State of the Market p.290 2. Alternative Investment Funds p.290
2.1 Fund Formation p.290 2.2 Fund Investment p.294
2.3 Regulatory Environment p.294 2.4 Operational Requirements p.299
2.5 Fund Finance p.300 2.6 Tax Regime p.300 3. Retail Funds p.301 3.1 Fund Formation p.301 3.2 Fund Investment p.302
3.3 Regulatory Environment p.302 3.4 Operational Requirements p.304
3.5 Fund Finance p.304 3.6 Tax Regime p.305 4. Legal, Regulatory or Tax Changes p.305 4.1 Recent Developments and Proposals for Reform p.305
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