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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- 完全支配関係内において個人株主がいる場合の法人株主に対する適格現物分配
完全支配関係内において個人株主がいる場合の法人株主に対する適格現物分配
対象会社の株主は、社長個人（甲）と社長が100%保有している資産管理会社（P社）です。
このA社に対して現物分配したいのですが、適格現物分配の要件を満たすことはできるでしょうか。
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すべて見る分配可能額は進行期の利益を加味できるか
100%親会社にできるだけ配当してから株式譲渡するスキームを考えています。
進行期の業績が良いので、期中で積み上がった利益も分配可能額に加味してよいでしょうか。
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適格現物分配の源泉徴収は必要か
適格現物分配の際にも源泉徴収は必要でしょうか。
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