非適格単独株式移転時の完全子法人株式の取得価額
100%親会社（A社）がいる子会社（C社）が、単独株式移転をして新たに親会社（B社）を設立し、その後B社がC社株式を譲渡します。
この場合、非適格株式移転になりますが、グループ法人税制が適用されて、子会社株式（C社株式）の取得原価を時価で認識できないのではないでしょうか。
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- 特別償却した資産の時価
特別償却した資産の時価
過去に特別償却している資産の時価はどのように考えたらよいでしょうか。
グループ通算制度に加入するときや非適格株式移転の際の時価評価の際に論点となりますか。
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すべて見る単独株式移転直後の配当の課税について
単独株式移転後にすぐ完全子法人から完全親法人に対して配当を行った場合、受取配当等の益金不算入規定は適用されますか。
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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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