分割型新設分割後すぐに新会社で受けた配当は益金不算入となるか
分割型新設分割で譲渡対象外の100%子会社株式を新会社（分割承継会社）に承継します。
その後、新会社（分割承継会社）において、すぐにその子会社から配当を受けた場合、益金不算入の規定はどのように取り扱えばよいでしょうか。
（分割会社は100%子会社を何年も前から継続保有しているとします）
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すべて見る分社型新設分割＋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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簡易分割の際でも種類株主総会は必要か
簡易の要件を満たした会社分割をする際でも、種類株主総会の決議は必要でしょうか。
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