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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


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  • スキーム

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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減資による住民税均等割の負担軽減


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  • スキーム
  • 税務

税務上の資本金等の額が大きいと住民税均等割の負担が重いので、減資をすることで軽減できますか。

回答を読む

期中の減価償却費


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  • スキーム

期中に適格会社分割をしたときは、期首から分割の効力発生日までの減価償却費は、分割法人で計上しますか。

回答を読む

社会保険の第二次納税義務


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  • スキーム
  • 労務

対象会社は、本来給料として支払うべき金額を外注費などの名目で支払い、社会保険逃れをしています。
そこでこのリスクを遮断するために、分社型新設分割+株式譲渡により、事業だけ切り出した新会社を譲渡することを考えていますが、いかがでしょうか。

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ABLE Knowledge

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