（株式交換・株式移転以外で）買い手の株式を対価に株式を取得するとき（現物出資）
買い手の株式を対価に、売り手個人が所有する対象会社株式を一部取得します。
しかし諸事情から株式交換や株式交付は使えません。
そうすると会社法上は、売り手個人が所有する対象会社株式を買い手に現物出資する取引と整理されそうですが、手続上や税務上の留意点などを教えてもらえますか。
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すべて見る3社合併の順序で適格判定に影響があるか
M&Aで譲渡する対象が3社あり、HD会社とその下に100%子会社の2社です。
事前に合併して1社にしてから株式譲渡をする予定ですが、合併の順番によって適格判定に影響はあるでしょうか。
兄弟会社同士を合併してからHDと残った子会社を合併するのが自然かと思いますが、先にHDと子会社を合併してから残り1社と合併してもいいでしょうか。
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被合併法人における臨時株主総会の必要性
被合併法人がみなし事業年度の確定申告をする際に、 臨時株主総会の承認は必要ですか。
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