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役員退職金の引当計上と損金算入


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  • 税務

M&Aの条件として、将来売り手が役員を退任する時に退職金を払うこととしました。
クロージング時点で退職金を引当計上しますが、その時に税務上も損金算入できますか。

回答

同じカテゴリのQ&A

すべて見る

オープンイノベーション促進税制（M&A型）の上限


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  • 税務

制度の適用の上限はありますか。

回答を読む

過去に一時退任していた期間があるときの勤続年数の考え方


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  • 税務

過去に3年間だけ休んでいた（退任していた）役員に対して役員退職金を出すときに、勤続年数は休む前の期間も加味していいでしょうか。なお、以前退任した際には退職金は支給していません。

回答を読む

事業承継引継補助金に関する課税（売り手）


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  • 税務

（売り手株主個人からの質問）

事業承継引継補助金（専門家活用事業）を適用して補助金を受け取りました。

課税はどのようになるでしょうか。

回答を読む
ABLE Knowledge

カテゴリから調べる


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