中小企業事業再編投資損失準備金の活用場面
中小企業事業再編投資損失準備金はどのようなニーズで活用される場面が多いでしょうか。
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- 損金算入の時期
損金算入の時期
3月決算の買い手が中小企業事業再編投資損失準備金を活用します。
3月末にSPA締結、4月上旬にクロージングするとき、3月で損金算入できますか。
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