＜Upper-Intermediate＞ Lesson No.34
Business Succession Finance Proposal for Overseas Companies / 海外企業の事業承継ファイナンス提案
０．Greetings & Ice-break (2min.)｜挨拶と導入
0-1 Greetings
Let’s practice a short small talk that you can use to greet a business partner and start building a good relationship.
講師との挨拶を兼ねて、ビジネスパートナーと信頼関係を築くための短いスモールトークを練習してみましょう。
[Tips / 会話のヒント]
・Can you hear me clearly?
私の声はクリアに聞こえますか？
・How's your day going so far?
今日はどんな一日でしたか？
・Talk about one small topic (Work, Weather, News, Hometown, Sports event, etc.)
軽い話題について話しましょう（仕事、天気、ニュース、地元、スポーツイベントなど）
0-2 Introduction
In today’s lesson, we’ll learn about the following situation. Have you ever experienced something similar?
本日のレッスンでは以下のようなシチュエーションについて学びます。同様のシチュエーションを経験したことがありますか？
- If you have experience, please tell us what it was like, what was difficult, or what you learned.
経験があれば、どんな内容だったか、難しかったことや学んだことなどを教えて下さい。
- If you don’t have experience, try to imagine yourself handling that situation in English.
What do you think would be challenging?
経験がなければ、英語でその状況に対応しているところを想像してみましょう。どんなことが難しそうですか？
Situation / シチュエーション
Providing comprehensive business succession solutions for overseas family businesses in English, covering funding, tax optimization, and inheritance planning.
海外同族企業の事業承継で、資金調達と税務最適化について株式評価や承継スキームなどを英語で詳細に説明し提案する場面です。
1. Read (2 min)｜型を学ぶ
Let's read the following key sentences aloud!
下記の文章や単語を順番に音読しましょう！
1-1 Basic phrases
１．Let me assess...（...を評価させてください）
２．Let me elaborate on...（...について詳しく説明させてください）
３．We can arrange a succession loan with...（...で承継ローンを手配できます）
４．We can structure a gradual share transfer to...（...するために段階的な株式移転を組み立てることができます）
５．We calculate potential tax savings of...（...の潜在的な税金節約を計算しています）
６．We can customize the repayment schedule based on...（...に基づいて返済スケジュールをカスタマイズできます）
７．We collaborate with independent valuation specialists who...（...である独立した評価専門家と協力しています）
1-2 Essential words
１．assess（評価する）
２．elaborate（詳しく説明する）
３．arrange（手配する）
４．enhance（高める）
５．impose（課す）
６．considerable（かなりの）
７．assist（サポートする）
８．customize（カスタマイズする）
９．collaborate（協力する）
１０．comprehensive（包括的な）
2. Try (3 min)｜ロールプレイ練習
Let’s practice the role-play.
ロールプレイの練習をしましょう！
Situation / シチュエーション（Reference again）
Providing comprehensive business succession solutions for overseas family businesses in English, covering funding, tax optimization, and inheritance planning.
海外同族企業の事業承継で、資金調達と税務最適化について株式評価や承継スキームなどを英語で詳細に説明し提案する場面です。
👨💼【Teacher / Family Business Owner】:
Thank you for meeting with me today. I need your advice on our business succession plan. We're planning to transfer ownership to the next generation, but I'm concerned about the funding requirements and tax implications.
（本日はお時間をいただきありがとうございます。事業承継計画についてアドバイスが必要です。次世代への所有権移転を計画していますが、資金調達要件と税務への影響が心配です。）
🧑🎓【Student / Corporate Banking Advisor】:
I appreciate your trust in us. Let me first assess your current situation. Could you share the estimated value of your company shares and your preferred timeline for the succession?
（ご信頼いただきありがとうございます。まず現状を評価させてください。貴社株式の推定価値と、承継の希望時期を教えていただけますか？）
👨💼【Teacher / Family Business Owner】:
Our accountant estimates the shares at around 5000000 USD. We're aiming to complete the transfer within 2 years. However, my successor doesn't have sufficient personal funds to purchase the shares.
（会計士の推定では株式は約5000000米ドルです。2年以内に移転を完了させたいと考えています。しかし、後継者は株式を購入するための個人資金が十分ではありません。）
🧑🎓【Student / Corporate Banking Advisor】:
Understood. Let me elaborate on three funding options. First, we can arrange a succession loan with favorable terms. Second, we can structure a gradual share transfer to reduce the immediate tax burden. Third, we can utilize a holding company structure to enhance tax efficiency.
（承知しました。3つの資金調達オプションについて詳しく説明させてください。第一に、有利な条件で承継ローンを手配できます。第二に、段階的な株式移転を組み立てて即時の税負担を軽減できます。第三に、持株会社構造を活用して税効率を高めることができます。）
👨💼【Teacher / Family Business Owner】:
The holding company option sounds interesting, but I'm worried about the complexity. Will this structure impose additional regulatory requirements on our business operations?
（持株会社オプションは興味深いですが、複雑さが心配です。この構造は事業運営に追加の規制要件を課すことになりますか？）
🧑🎓【Student / Corporate Banking Advisor】:
That's a valid concern. The holding company structure does require additional compliance procedures, but the tax benefits are considerable. We calculate potential tax savings of approximately 15 percent compared to a direct transfer. Our team will assist you throughout the entire process to minimize administrative burden.
（それは妥当な懸念です。持株会社構造は追加のコンプライアンス手続きを必要としますが、税務上の利益はかなりのものです。直接移転と比較して約15パーセントの税金節約の可能性があると計算しています。管理負担を最小限に抑えるため、当チームがプロセス全体を通じてサポートいたします。）
👨💼【Teacher / Family Business Owner】:
What about the succession loan terms? I want to make sure my successor won't be overwhelmed by debt repayment obligations.
（承継ローンの条件についてはどうですか？後継者が債務返済義務に圧倒されないようにしたいのです。）
🧑🎓【Student / Corporate Banking Advisor】:
We can customize the repayment schedule based on your company's cash flow projections. Typically, we offer a 10-year term with an initial 2-year grace period for principal repayment. The interest rate would be 3.5 percent annually, which is competitive for succession financing.
（貴社のキャッシュフロー予測に基づいて返済スケジュールをカスタマイズできます。通常、元本返済について最初の2年間の猶予期間を設けた10年の期間を提供しています。金利は年3.5パーセントで、承継融資として競争力があります。）
👨💼【Teacher / Family Business Owner】:
I see. One more question: how do we proceed with the share valuation? I want to ensure the assessment is accurate and acceptable to tax authorities.
（なるほど。もう1つ質問があります。株式評価はどのように進めますか？評価が正確で税務当局に受け入れられるものであることを確認したいのです。）
🧑🎓【Student / Corporate Banking Advisor】:
We collaborate with independent valuation specialists who are certified and recognized by tax authorities. They will conduct a comprehensive assessment considering your company's assets, revenue trends, and market conditions. This ensures the valuation is defensible and reduces potential tax disputes.
（税務当局に認定され認められている独立した評価専門家と協力しています。彼らは貴社の資産、収益動向、市場状況を考慮して包括的な評価を実施します。これにより評価が正当化でき、潜在的な税務紛争を減らすことができます。）
👨💼【Teacher / Family Business Owner】:
Thank you for the detailed explanation. This gives me confidence in moving forward. Let's proceed with preparing a comprehensive succession proposal. I appreciate your expertise in this complex matter.
（詳細な説明をありがとうございます。これで前に進む自信が持てました。包括的な承継提案の準備を進めましょう。この複雑な問題における専門知識に感謝します。）
3. Use (4 min)｜ロールプレイ & 実践（空欄補完）
Let's perform the role-play and fill in the blanks by translating the Japanese into English!
空欄の日本語を英語に訳しながら、ロールプレイを実践してみましょう！
Situation / シチュエーション（Reference again）
Providing comprehensive business succession solutions for overseas family businesses in English, covering funding, tax optimization, and inheritance planning.
海外同族企業の事業承継で、資金調達と税務最適化について株式評価や承継スキームなどを英語で詳細に説明し提案する場面です。
👨💼【Teacher / Family Business Owner】:
Thank you for meeting with me today. I need your advice on our business succession plan. We're planning to transfer ownership to the next generation, but I'm concerned about the funding requirements and tax implications.
🧑🎓【Student / Corporate Banking Advisor】:
I appreciate your trust in us. Let me first ［評価する］ your current situation. Could you share the estimated value of your company shares and your preferred timeline for the succession?
👨💼【Teacher / Family Business Owner】:
Our accountant estimates the shares at around 5000000 USD. We're aiming to complete the transfer within 2 years. However, my successor doesn't have sufficient personal funds to purchase the shares.
🧑🎓【Student / Corporate Banking Advisor】:
Understood. Let me ［詳しく説明する］ on three funding options. First, we can ［手配する］ a succession loan with favorable terms. Second, we can structure a gradual share transfer to reduce the immediate tax burden. Third, we can utilize a holding company structure to ［高める］ tax efficiency.
👨💼【Teacher / Family Business Owner】:
The holding company option sounds interesting, but I'm worried about the complexity. Will this structure impose additional regulatory requirements on our business operations?
🧑🎓【Student / Corporate Banking Advisor】:
That's a valid concern. The holding company structure does require additional compliance procedures, but the tax benefits are ［かなりの］. We calculate potential tax savings of approximately 15 percent compared to a direct transfer. Our team will ［サポートする］ you throughout the entire process to minimize administrative burden.
👨💼【Teacher / Family Business Owner】:
What about the succession loan terms? I want to make sure my successor won't be overwhelmed by debt repayment obligations.
🧑🎓【Student / Corporate Banking Advisor】:
We can ［カスタマイズする］ the repayment schedule based on your company's cash flow projections. Typically, we offer a 10-year term with an initial 2-year grace period for principal repayment. The interest rate would be 3.5 percent annually, which is competitive for succession financing.
👨💼【Teacher / Family Business Owner】:
I see. One more question: how do we proceed with the share valuation? I want to ensure the assessment is accurate and acceptable to tax authorities.
🧑🎓【Student / Corporate Banking Advisor】:
We ［協力する］ with independent valuation specialists who are certified and recognized by tax authorities. They will conduct a ［包括的な］ assessment considering your company's assets, revenue trends, and market conditions. This ensures the valuation is defensible and reduces potential tax disputes.
👨💼【Teacher / Family Business Owner】:
Thank you for the detailed explanation. This gives me confidence in moving forward. Let's proceed with preparing a comprehensive succession proposal. I appreciate your expertise in this complex matter.
4. Challenge (7 min)｜応用実践
Let's perform the role-play and fill in the blanks by translating the Japanese into English!
空欄の日本語を英語に訳しながら、ロールプレイを実践してみましょう！
*Let's practice this part repeatedly until we can speak it smoothly.
このパートはスムーズにスピーキングできるようになるまで繰り返し練習しましょう。
Situation / シチュエーション（Reference again）
Providing comprehensive business succession solutions for overseas family businesses in English, covering funding, tax optimization, and inheritance planning.
海外同族企業の事業承継で、資金調達と税務最適化について株式評価や承継スキームなどを英語で詳細に説明し提案する場面です。
👨💼【Teacher / Family Business Owner】:
Thank you for meeting with me today. I need your advice on our business succession plan. We're planning to transfer ownership to the next generation, but I'm concerned about the funding requirements and tax implications.
🧑🎓【Student / Corporate Banking Advisor】:
I appreciate your trust in us. ［まず現状を評価させてください。］ Could you share the estimated value of your company shares and your preferred timeline for the succession?
👨💼【Teacher / Family Business Owner】:
Our accountant estimates the shares at around 5000000 USD. We're aiming to complete the transfer within 2 years. However, my successor doesn't have sufficient personal funds to purchase the shares.
🧑🎓【Student / Corporate Banking Advisor】:
Understood. ［3つの資金調達オプションについて詳しく説明させてください。］ First, we can arrange a succession loan with favorable terms. Second, we can structure a gradual share transfer to reduce the immediate tax burden. Third, we can utilize a holding company structure to enhance tax efficiency.
👨💼【Teacher / Family Business Owner】:
The holding company option sounds interesting, but I'm worried about the complexity. Will this structure impose additional regulatory requirements on our business operations?
🧑🎓【Student / Corporate Banking Advisor】:
That's a valid concern. The holding company structure does require additional compliance procedures, but the tax benefits are considerable. ［直接移転と比較して約15パーセントの税金節約の可能性があると計算しています。］ Our team will assist you throughout the entire process to minimize administrative burden.
👨💼【Teacher / Family Business Owner】:
What about the succession loan terms? I want to make sure my successor won't be overwhelmed by debt repayment obligations.
🧑🎓【Student / Corporate Banking Advisor】:
［貴社のキャッシュフロー予測に基づいて返済スケジュールをカスタマイズできます。］ Typically, we offer a 10-year term with an initial 2-year grace period for principal repayment. The interest rate would be 3.5 percent annually, which is competitive for succession financing.
👨💼【Teacher / Family Business Owner】:
I see. One more question: how do we proceed with the share valuation? I want to ensure the assessment is accurate and acceptable to tax authorities.
🧑🎓【Student / Corporate Banking Advisor】:
We collaborate with independent valuation specialists who are certified and recognized by tax authorities. They will conduct a comprehensive assessment considering your company's assets, revenue trends, and market conditions. This ensures the valuation is defensible and reduces potential tax disputes.
👨💼【Teacher / Family Business Owner】:
Thank you for the detailed explanation. This gives me confidence in moving forward. Let's proceed with preparing a comprehensive succession proposal. I appreciate your expertise in this complex matter.
\ If you have some extra capacity, give it a try（余力があればやってみましょう）/
5. Real-world application (5 min)｜実務応用
Let's speak freely with the phrases and flow we learned today. If you can, imagine your real job—it makes practice more effective.
本日学習した単語やフレーズ、会話の流れを思い出しながら、自由に話してみましょう。可能であれば、自身の実務を想像しながら話すと効果的です。
Situation / シチュエーション
A family business owner is consulting with a corporate banking advisor about succession planning.
The owner needs funding solutions and tax optimization strategies for transferring ownership to the next generation.
同族企業のオーナーが事業承継計画について法人銀行アドバイザーに相談しています。
オーナーは次世代への所有権移転のための資金調達ソリューションと税務最適化戦略を必要としています。
👨💼【Teacher / Family Business Owner】:
I'd like to hear your recommendations for our succession plan. Please explain the funding options and tax considerations we should be aware of.
（承継計画についての推奨事項を伺いたいです。資金調達オプションと注意すべき税務上の考慮事項を説明してください。）
🧑🎓【Student / Your Role】:
(Free Speaking based on today's lesson)
Hints / ヒント
１． Assess the current ownership structure
２． Elaborate on available funding solutions
３． Calculate potential tax benefits
４． Collaborate with valuation specialists
※This is not a role-play. Please speak until you finish your thoughts.
このパートはロールプレイ形式ではありません。最後まで通して話してみましょう。
6. Wrap-up (2 min) ｜レッスンの振り返り
Let's review today's lesson with your teacher!
今日のレッスンについて講師と振り返ってみましょう！
6-1 Comments from student
・Good points / 良かったところ・上手くできたところ
・Things to work on / 今後強化したいところ
6-2 Feedback from teacher
・Good points / 良かった点
・Things to work on / 今後の強化ポイント
・What to review / 復習ポイント
*6-3 Questions from student (if any)
Japanese translation（日本語訳）
1. Read (2min)（型を学ぶ）｜基本フレーズ
2. Try (4min)（ロールプレイ練習）｜型を使った練習
Let’s practice the role-play.
ロールプレイの練習をしましょう！
3. Use (7min)｜応用
Let’s perform the role-play and filling in the missing English!
英語を補完しながら、ロールプレイを実践してみましょう！
4. Challenge (7min)｜実践
Let’s perform the role-play and filling in the missing English!
英語を補完しながら、ロールプレイを実践してみましょう！
5. Wrap-up (3min) – レッスンの振り返り
"Let’s review today’s lesson with your teacher!”
「今日のレッスンについて講師と振り返ってみましょう！」
5-1. Comments from Student
- Good points / 良かったところ・上手くできたところ
- Things to work on / 今後強化したいところ
5-2. Feedback from Teacher
- Good points / 良かった点
- Things to work on / 今後の強化ポイント
- What to review / 復習ポイント
5-3. Question from Students (If any)