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吸収分割における効力発生日の変更


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吸収分割をする際に、分割契約締結後に効力発生日を変更できますか。

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すべて見る

不動産取得税非課税要件の従業者継続要件にはバイトも含まれるか


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会社分割における不動産取得税の非課税要件のうち、従業者継続要件の従業者には、パートやアルバイトも含めて判定すべきですか。

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有限会社に対する吸収分割の留意点


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対象会社で所有する投資不動産は買い手が不要のため、M&Aの直前に売り手が所有する別の有限会社（資産管理会社）に吸収分割で移してから、対象会社の株式を譲渡します。

何か留意点はありますか。

回答を読む

社会保険の第二次納税義務


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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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