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会社分割の中止の手続


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会社分割について、手続の途中で中止するときにはどのような対応が必要となりますか。

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すべて見る

期中の減価償却費


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期中に適格会社分割をしたときは、期首から分割の効力発生日までの減価償却費は、分割法人で計上しますか。

回答を読む

非適格分社型新設分割後の新会社の住民税均等割


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非適格の分社型新設分割をすると、新会社の住民税均等割は分割会社より大きくなりますか。

回答を読む

スピンオフのための適格分割の要件（スピンオフ税制）


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【売り手からの質問】
当社には過半数の株式を持つ支配株主がいませんが、一部事業を分割型新設分割で新会社に移管してから、対象会社の株式を譲渡したいです。

適格分割になるための要件を教えてください。

回答を読む
ABLE Knowledge

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