事業譲渡で月末がクロージングのとき、従業員の退社日はいつになるか
事業譲渡のクロージング日（効力発生日）が3月31日のとき、転籍する従業員の退社日は何日になりますか。
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- 新卒入社間近での事業譲渡の対応
新卒入社間近での事業譲渡の対応
新卒が4月から入ってくるのに、2月~3月あたりで主要事業を事業譲渡予定です。
実務的にどのように対応すべきでしょうか。
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すべて見る事業譲渡で少額な資産を取得した際に、一括償却資産とするか少額減価償却資産の特例を使うか
事業譲渡により少額な減価償却資産をたくさん取得しました。
取得原価が10万円未満のものは全て一括で損金算入しますが、20万円未満のものは、①一括償却資産として3年で償却するか、②中小企業者等の少額減価償却資産の取得原価の損金算入の特例を使って年間300万まで一括で償却するか悩んでいます。
何かアドバイスはありますか。
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人材派遣事業を同業の買い手が事業譲渡で引き継ぐ際の手続き
事業譲渡で人材派遣（労働者派遣）事業を引き継ぐ際は、基本的に買い手側で許可の新規取得の手続が必要になると思いますが、買い手が既に人材派遣事業を運営している場合でも新規取得の手続になるのでしょうか。
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