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Examining the impact of new policy facilitating SME succession in Japan: from a viewpoint of risk management in family business

Author

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  • Katsuyuki Kamei
  • Leo-Paul Dana

Abstract

In Japan, the difficulty surrounding SME succession has become one of the biggest social problems as society ages. Thus, every year 70,000 small businesses stop operations because the director cannot find a successor. Under these circumstances, Japan introduced a drastic reform to facilitate SME succession in 2008: the Diet voted for a law facilitating SME succession and the government reformed the taxation regarding succession of stocks of small business. After reviewing the legislation and reform policy concerning SME succession, the authors carry out a case study analysis based on the interview with a president of a firm in Osaka. We suggest that the 2008 reforms can be helpful.

Suggested Citation

  • Katsuyuki Kamei & Leo-Paul Dana, 2012. "Examining the impact of new policy facilitating SME succession in Japan: from a viewpoint of risk management in family business," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 16(1), pages 60-70.
    • Handle: RePEc:ids:ijesbu:v:16:y:2012:i:1:p:60-70
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    Citations

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    Cited by:

    1. , Aisdl, 2018. "Special Issue on Family Entrepreneurship in Transition and Emerging Economies," OSF Preprints bj4zg, Center for Open Science.
    2. Boris Rumanko & Zuzana Lušňáková & Monika Moravanská & Mária Šajbidorová, 2021. "Succession as a Risk Process in the Survival of a Family Business—Case of Slovakia," JRFM, MDPI, vol. 14(10), pages 1-20, September.
    3. Mattias Nordqvist & Karl Wennberg & Massimo Bau’ & Karin Hellerstedt, 2013. "An entrepreneurial process perspective on succession in family firms," Small Business Economics, Springer, vol. 40(4), pages 1087-1122, May.
    4. Danilo Bertoni & Daniele Cavicchioli & Laure Latruffe, 2023. "Impact of business transfer on economic performance: the case of Italian family farms," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 48(2), pages 186-213.
    5. , Aisdl, 2018. "Special Issue on Family Entrepreneurship in Transition and Emerging Economies," OSF Preprints gc7v8, Center for Open Science.

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