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
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- 事業承継引継補助金に関する課税（売り手）
事業承継引継補助金に関する課税（売り手）
（売り手株主個人からの質問）
事業承継引継補助金（専門家活用事業）を適用して補助金を受け取りました。
課税はどのようになるでしょうか。
回答
同じカテゴリのQ&A
すべて見る繰越欠損金の繰越期間
M&Aに伴い役員退職金を出すと、その期は多額の赤字（当期純損失）が出て、繰越欠損金となります。
越欠損金は何年まで繰り越せますか。
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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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