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期中の減価償却費


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期中に適格会社分割をしたときは、期首から分割の効力発生日までの減価償却費は、分割法人で計上しますか。

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不動産取得税の非課税要件


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  • スキーム

会社分割で不動産を承継するとき、不動産取得税が非課税になる要件を教えてください。

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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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  • スキーム

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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分社型新設分割＋株式譲渡と分社型吸収分割の使い分け


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  • スキーム

M&A実務において、①分社型新設分割＋株式譲渡と②分社型吸収分割はどのように使い分けるのでしょうか。ポイントを教えてください。

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ABLE Knowledge

カテゴリから調べる


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