株式移転＋株式譲渡が活用される場面
実際に中小企業M&Aにおいて、株式移転後に完全子法人株式を譲渡するスキームが活用されるのは、どのような場合でしょうか。
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- 相続時精算課税制度適用後に適格株式移転をしていたときの相続株式の特例の可否
相続時精算課税制度適用後に適格株式移転をしていたときの相続株式の特例の可否
父親が亡くなり相続により持株会社B社の株式を取得しました。B社の完全子会社としてA社があります。
元々父親がA社株を所有していましたが、相続時精算課税制度を活用して贈与により私がA社株を取得し、その後適格株式移転によりB社を設立した背景があります。
以下の相続株式の特例を使えば、B社に自己株買いをしてもらっても、私にみなし配当による配当所得は発生せず譲渡所得扱いとなると思うのですが、その理解でOKでしょうか。
（参考）国税庁タックスアンサー（No.1477 相続により取得した非上場株式を発行会社に譲渡した場合の課税の特例）
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1477.htm
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