飛島ホールディングス株式会社 第1期期末配当の税務上の取扱いについて

This document explains the tax treatment of the first interim dividend to be paid by Tobishima Holdings Co., Ltd. at the first regular shareholders' meeting scheduled for June 27, 2025. The dividend of 90 yen per share will be funded from capital surplus, which differs from the conventional profit surplus funding. Shareholders will need to calculate deemed transfer gains and adjust their acquisition costs accordingly. The document provides detailed instructions on these calculations and important considerations, ensuring that shareholders can manage their tax obligations appropriately.