LINE Corporation has resolved to simplify-absorb merge its wholly owned subsidiary, LINE Pay Corporation, effective March 31, 2026, aiming to streamline the group\u2019s management 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Corporation","jir_importance":"\u26053","jir_publication_date":"2025-12-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2025\/12\/4689-20251223-02.pdf","jir_short_summary":"LINE Corporation has resolved to simplify-absorb merge its wholly owned subsidiary, LINE Pay Corporation, effective March 31, 2026, aiming to streamline the group\u2019s management structure.","jir_summary":"### Overview of the Organizational Restructuring\nLINE Corporation has resolved to absorb merge its wholly owned subsidiary, LINE Pay Corporation, effective March 31, 2026. This absorption-type merger will be implemented as a simplified merger under Article 796, Paragraph 2 of the Companies Act (surviving company: LINE Corporation) and a short-form merger under Article 784, Paragraph 1 of the Companies Act (dissolving company: LINE Pay Corporation), without shareholder meeting approval. The merger agreement is scheduled to be signed on January 15, 2026. LINE Pay Corporation will be dissolved, and there will be no issuance or allotment of shares or other securities.\n\n### Purpose and Background of the Restructuring\nOur group is consolidating overlapping business areas to expand group synergies and focus management resources. The mobile remittance and payment service \u201cLINE Pay\u201d in Japan will end on April 30, 2025. In consideration of changes in the business environment, this absorption-type merger will be conducted to improve the efficiency of the group\u2019s management system.\n\n### Impact on Shareholders and Investors\nAs this absorption-type merger targets a wholly owned subsidiary and is a simplified procedure, no shareholder meeting resolution is required, and there will be no allotment of shares. Post-merger, there will be no changes to our company name, location, representative, business content, capital, or fiscal term. The impact on consolidated financial results is minor, with tax burden reduction effects expected in the current period.","jir_financial_highlights":"Revenue from Relevant Business: Unknown (LINE Pay service will end on April 30, 2025)\nImpact on Consolidated Results: Minor (Tax burden reduction effect expected in the current period)","jir_category":"Corporate Restructuring, Strategy\/Investment","jir_hashtags":"#LINECorporation, #OrganizationalRestructuring, #JapaneseStocks","jir_key_figures":"Type of Merger: Simplified Absorption Merger \/ Short-Form Merger\nRevenue from Relevant Business: Unknown\nEffective Date: 2026-03-31\nSuccessor Company: Wholly Owned Subsidiary\nImpact on Consolidated Performance: Minor","jir_meta_title":"LINE Corporation Resolves to Absorb Merge Wholly Owned Subsidiary LINE Pay Corporation","jir_meta_description":"LINE Corporation announced it will execute a simplified absorption-type merger of its wholly owned subsidiary LINE Pay Corporation, effective March 31, 2026, aiming to streamline group management. The impact on consolidated results is minor.","jir_og_title":"LINE Corporation Announces Absorption Merger of LINE Pay Corporation","jir_og_description":"LINE Corporation will absorb merge its wholly owned subsidiary LINE Pay Corporation effective March 31, 2026, aiming for improved group management efficiency. The impact on consolidated results is expected to be minor.","jir_og_image_url":"\/assets\/og\/company-corporate-restructuring.jpg","jir_chart_data_collection":"[]","ir_related_company":6881,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-8355","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n