買い手が売り手の社名を使うケース
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。
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- 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
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
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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