新設分割で銀行口座を移せるか
新設分割で銀行口座を新会社に移せますか。
回答を読む
- >
- ABLE Knowledge TOP
- >
- 分社型新設分割＋株式譲渡と分社型吸収分割の使い分け
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。
回答
同じカテゴリのQ&A
すべて見る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。
回答を読む
100%子会社への無対価非適格分社型分割時の課税
親会社から100%子会社に一部事業を吸収分割してから、その子会社をM&Aで譲渡する予定です。
（100%子会社に対する吸収分割のため無対価分割です）
吸収分割が無事に効力発生して、その後決算を迎えました。まだ買い手は見つかっていません。
この時、分割会社（親会社）での課税はどうなりますか。
分割対象事業に関する資産・負債の会計・税務上の簿価は以下の通りで、税務と会計の簿価は一致しています。
諸資産：2,000、諸負債：500（簿価＝時価とする）
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