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分配可能額は進行期の利益を加味できるか


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  • スキーム

100%親会社にできるだけ配当してから株式譲渡するスキームを考えています。
進行期の業績が良いので、期中で積み上がった利益も分配可能額に加味してよいでしょうか。

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すべて見る

事前に100%親会社に配当をする際の留意点


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  • スキーム

100%親会社に対して配当をしてから株式譲渡する際の留意点を教えてください。

回答を読む

分割型新設分割後すぐに新会社で受けた配当は益金不算入となるか


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  • スキーム

分割型新設分割で譲渡対象外の100%子会社株式を新会社（分割承継会社）に承継します。
その後、新会社（分割承継会社）において、すぐにその子会社から配当を受けた場合、益金不算入の規定はどのように取り扱えばよいでしょうか。
（分割会社は100%子会社を何年も前から継続保有しているとします）

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