分社型新設分割＋株式譲渡と分社型吸収分割の使い分け
M&A実務において、①分社型新設分割＋株式譲渡と②分社型吸収分割はどのように使い分けるのでしょうか。ポイントを教えてください。
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- 分割型分割で譲渡対象外の子会社株式を移したときの分割承継会社における対象株式の評価額
分割型分割で譲渡対象外の子会社株式を移したときの分割承継会社における対象株式の評価額
分割型分割で譲渡対象外の子会社株式を別会社に移し、その後対象会社（分割会社）株式を譲渡します。
分割後に分割承継法人において、その譲渡対象外株式を税務上評価する際は、含み益に対する法人税相当額（37%）を控除することはできるでしょうか。
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