3社合併の順序で適格判定に影響があるか
M&Aで譲渡する対象が3社あり、HD会社とその下に100%子会社の2社です。
事前に合併して1社にしてから株式譲渡をする予定ですが、合併の順番によって適格判定に影響はあるでしょうか。
兄弟会社同士を合併してからHDと残った子会社を合併するのが自然かと思いますが、先にHDと子会社を合併してから残り1社と合併してもいいでしょうか。
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- グループ法人税制の適用範囲
グループ法人税制の適用範囲
グループ法人税制が適用される範囲として、一番頂点の株主が個人の場合があります。
「一の者」の範囲として、その個人とどのような関係のある人までが対象に含まれますか。
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すべて見る未払残業代の所得区分
従業員が過去の未払残業代を受け取ることとなった場合、次の①～③に関して、個人の所得区分はどうなりますか。
①過去の残業代
②遅延損害金（利息部分）
③付加金（罰則）
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組織再編の契約書は税務署に提出するか
合併や分割など組織再編に関する契約書は、税務申告時に添付する必要がありますか。
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