簡易分割の判定時点
分割会社において簡易分割に該当するかどうかの判定は、いつ時点の金額を使えばよいでしょうか。
（簡易分割の要件：承継させる資産の帳簿価額の合計額が、分割会社の総資産の帳簿価額の1/5未満であること）
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- 「重要な使用人」の定義（スピンオフ税制）
「重要な使用人」の定義（スピンオフ税制）
スピンオフのための適格分割の要件（スピンオフ税制）の１つに、以下の特定役員引継要件がありますが、この「重要な使用人」とはどのような人のことをいうのでしょうか。
【特定役員引継要件】
分割前の当該分割に係る分割法人の役員等（当該分割法人の重要な使用人（当該分割法人の分割事業に係る業務に従事している者に限る。）を含む。）のいずれかが当該分割後に当該分割に係る分割承継法人の特定役員となることが見込まれていること
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同じカテゴリのQ&A
すべて見る適格分割型新設分割後に、少数株主は分割承継法人の株式を譲渡できるか
同一の者による支配関係がある場合の分割型新設分割において、分割後に少数株主が分割承継法人の株式を譲渡しようと考えています。
適格要件の一つに株式継続保有要件がありますが、これに抵触しないでしょうか。
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不動産取得税の非課税要件
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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