In brief On 7 June 2024, the National Diet of Japan enacted the Act on the Promotion ofCash Flow-Based Lending (“Act”). The effective date of the Act will be separatelydetermined within two and half years from its promulgation on 14 June 2024.The Act will bring into effect a new type of security interest called the “EnterpriseValue Charge” (“EVC”) by which the entire assets (including future assets) of acorporate debtor can be collateralised.In this article we…

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