同時に2社譲渡する際に、取得費の5%ルールは選択適用できるか
M&Aで同時に2社を譲渡する場合、1社では取得費を売却代金の5%とし、もう1社では実際の取得費を使うことはできますか。
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- 取得費を「譲渡収入×5%」とした際の仲介手数料の取り扱い
取得費を「譲渡収入×5%」とした際の仲介手数料の取り扱い
譲渡した株式の取得費について「譲渡収入×5%」を使った場合には、仲介手数料は譲渡費用として所得の計算上控除することはできませんか。
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