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簡易事業譲渡の判定時点


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簡易事業譲渡に該当するかどうかの要件は以下の通りですが、いつ時点の金額で判定すればよいでしょうか。

 

【簡易の要件】
（売り手側）譲渡する資産の帳簿価額が総資産の1/5未満であること
（買い手側）支払対価が純資産の1/5未満であること

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買い手が売り手の社名を使うケース


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事業譲渡の際の免責の登記（会社法22条2項）って、買い手が売り手の会社名を使うときに活用するものですよね。

そんな場合があるのでしょうか。

回答を読む

事業譲渡において従業員の有休の引継ぎは必要か


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事業譲渡の際に、転籍した従業員の有休は引継が必要ですか。

回答を読む

解散後も清算事務に従事する役員に対して解散前に役員退職金を支給した場合は損金算入できるか


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事業譲渡後に解散しますが、役員退職金を支給して事業譲渡益を相殺することを検討しています。
このとき解散後も清算事業年度において引き続き役員として清算事務に従事することになりますが、解散前の事業年度において役員退職金は損金算入できるでしょうか。

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