土地と建物の評価単位
非適格株式交換や非適格株式移転の際には、土地など一定の資産に関して時価評価が必要ですが、その対象として「簿価10百万円未満の資産」は対象外となっています。
そこで、例えば同一マンションの２部屋を所有しているときは、土地と建物はどのような評価単位になるでしょうか。
それぞれの部屋ごとに10百万円を超えるかどうか判定すればよいでしょうか。
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- 種類株式を発行している会社の共同株式移転
種類株式を発行している会社の共同株式移転
種類株式を発行している会社が共同株式移転をしますが、種類株式の株主はどのような対価を交付すべきでしょうか。
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すべて見る株式移転＋株式譲渡の留意点
株式移転後に完全子法人株式を譲渡するスキームを検討しています。注意点を教えてください。
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単独株式移転直後の配当の課税について
単独株式移転後にすぐ完全子法人から完全親法人に対して配当を行った場合、受取配当等の益金不算入規定は適用されますか。
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