事業譲渡におけるアーンアウトの税務処理
【買い手からの質問】
事業譲渡スキームで、アーンアウト条項を付けて、一部事業を取得する予定です。
一定条件を満たして追加の支払が生じた際に、どのような税務処理をすればよいでしょうか。
回答を読む
- >
- ABLE Knowledge TOP
- >
- 事業譲渡益を決算期変更で相殺できるか
事業譲渡益を決算期変更で相殺できるか
期末付近に事業譲渡を実施予定ですが、事業譲渡益が多額に出てしまいます。
そのため決算期変更で18ヶ月決算に延ばし、変更後の決算を迎えるまでに広告宣伝費などの費用をかけて、事業譲渡益と相殺することを考えています。
そういったことはできるでしょうか。
回答
同じカテゴリのQ&A
すべて見る事業譲渡の定義
事業譲渡の定義を教えてください。
回答を読む
事業譲渡において雇用契約書のまき直しはマストか
事業譲渡の際は、必ず転籍する従業員全員と雇用契約書を巻き直す必要があるのでしょうか。
人数が多いと実務の手間も大変かと思うのですが。
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