支払対価と時価純資産の差額は必ず資産調整勘定になるか
事業譲渡における買い手の税務処理で、支払対価と譲受事業の時価純資産額との差額は、必ず資産調整勘定になりますか。
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- 事業譲渡で少額な資産を取得した際に、一括償却資産とするか少額減価償却資産の特例を使うか
事業譲渡で少額な資産を取得した際に、一括償却資産とするか少額減価償却資産の特例を使うか
事業譲渡により少額な減価償却資産をたくさん取得しました。
取得原価が10万円未満のものは全て一括で損金算入しますが、20万円未満のものは、①一括償却資産として3年で償却するか、②中小企業者等の少額減価償却資産の取得原価の損金算入の特例を使って年間300万まで一括で償却するか悩んでいます。
何かアドバイスはありますか。
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