新任役員に対する事前確定届出給与
M&Aに伴い外部から対象会社に新たな役員を招聘します。
そこで就任後に一時的なボーナスを出したいのですが、税務上損金算入することはできますでしょうか。
回答を読む
- >
- ABLE Knowledge TOP
- >
- 一定の資産評定はM&AのDDが該当するか
一定の資産評定はM&AのDDが該当するか
平成30年度税制改正において、非適格の無対価分割型分割、無対価分社型分割の処理の方法が明確化されました。
その中で、分割承継法人における資産調整勘定および差額負債調整勘定の金額の算定方法が、一定の資産評定が行われているときとそうでないときで異なっています。
この「一定の資産評定」というのは、いわゆるM&AのプロセスにおけるDD（デューデリジェンス）も該当するのでしょうか。
回答
同じカテゴリのQ&A
すべて見る事業譲渡で不動産を取得した際の登録免許税
事業譲渡で土地を取得した場合、登録免許税は固定資産税評価額の何%でしょうか。
通常の売買の場合、1.5%の軽減税率（※）が認められていますが。
（※）2023年5月現在、2026年3月末まで
回答を読む
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）
回答を読む
カテゴリから調べる
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116
Warning: Undefined array key "use_desc_for_title" in /home/xb637585/newold.co.jp/public_html/able.newold.co.jp/wp-includes/class-walker-category.php on line 116