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会社分割の中止の手続


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会社分割について、手続の途中で中止するときにはどのような対応が必要となりますか。

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適格分割型新設分割後の新会社の住民税均等割


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適格の分割型新設分割をすると、新会社の住民税均等割は分割会社よりも大きくなりますか。

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種類株式を発行している会社での事業譲渡と会社分割


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種類株式を発行している会社にとって、事業譲渡と会社分割はどんな違いがありますか。

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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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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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