買い手のホールディングス化のメリット
買い手がHD化していると、M&Aの際にメリットがあると聞きました。
どんなメリットがあるのでしょうか。
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- 土地と建物の評価単位
土地と建物の評価単位
非適格株式交換や非適格株式移転の際には、土地など一定の資産に関して時価評価が必要ですが、その対象として「簿価10百万円未満の資産」は対象外となっています。
そこで、例えば同一マンションの２部屋を所有しているときは、土地と建物はどのような評価単位になるでしょうか。
それぞれの部屋ごとに10百万円を超えるかどうか判定すればよいでしょうか。
回答
同じカテゴリのQ&A
すべて見る持株会社体制の企業運営
M&Aに関係なく、持株会社体制での企業経営にはどのようなメリット・デメリットがありますか。
回答を読む
非適格単独株式移転後の株式譲渡は税金がかからないか
単独株式移転をして完全親法人を作り、その後すぐに完全子法人株式を譲渡した場合、完全親法人において税金がかからないと聞いたのですが、そうなのでしょうか。
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