「重要な使用人」の定義（スピンオフ税制）
スピンオフのための適格分割の要件（スピンオフ税制）の１つに、以下の特定役員引継要件がありますが、この「重要な使用人」とはどのような人のことをいうのでしょうか。
【特定役員引継要件】
分割前の当該分割に係る分割法人の役員等（当該分割法人の重要な使用人（当該分割法人の分割事業に係る業務に従事している者に限る。）を含む。）のいずれかが当該分割後に当該分割に係る分割承継法人の特定役員となることが見込まれていること
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- 分社型新設分割＋株式譲渡と分社型吸収分割の使い分け
分社型新設分割＋株式譲渡と分社型吸収分割の使い分け
M&A実務において、①分社型新設分割＋株式譲渡と②分社型吸収分割はどのように使い分けるのでしょうか。ポイントを教えてください。
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すべて見る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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新設会社での消費税免除
会社分割で新設された法人は、最初の3年間は消費税が免税されますか。
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