債務を承継しない吸収分割に関する決算公告
分社型吸収分割で債務を承継しない場合は、分割会社側で債権者保護手続が不要なので、決算公告もしなくてよいでしょうか。
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- 分割事業の従業者がいないときの不動産取得税の非課税要件
分割事業の従業者がいないときの不動産取得税の非課税要件
分割事業の従業者がいないときでも、不動産取得税の非課税要件の１つである従業者要件（分割事業の従業者の概ね８割以上が分割承継法人に従事する）は満たせますか。
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すべて見る簡易分割の判定時点
分割会社において簡易分割に該当するかどうかの判定は、いつ時点の金額を使えばよいでしょうか。
（簡易分割の要件：承継させる資産の帳簿価額の合計額が、分割会社の総資産の帳簿価額の1/5未満であること）
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100%子会社への無対価非適格分社型分割時の課税
親会社から100%子会社に一部事業を吸収分割してから、その子会社をM&Aで譲渡する予定です。
（100%子会社に対する吸収分割のため無対価分割です）
吸収分割が無事に効力発生して、その後決算を迎えました。まだ買い手は見つかっていません。
この時、分割会社（親会社）での課税はどうなりますか。
分割対象事業に関する資産・負債の会計・税務上の簿価は以下の通りで、税務と会計の簿価は一致しています。
諸資産：2,000、諸負債：500（簿価＝時価とする）
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