非適格分社型新設分割で発生した資産調整勘定（のれん）は親会社との合併後も引き継がれるか
今回、分社型新設分割後に新設会社の株式を譲渡してM&Aを行います。
なお非適格分割であり、新会社においてのれん（資産調整勘定）が発生します。
M&A後に買い手がこの新会社と合併した場合、この資産調整勘定は消滅するのでしょうか。もしくは買い手に引き継がれるのでしょうか。
※100%親子間の合併であり、適格合併の前提です。また合併による存続会社は買い手、消滅会社は新会社とします。
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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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中小企業事業再編投資損失準備金を適用して取得した会社との合併
中小企業事業再編投資損失準備金を適用して買収した子会社と、M&A後に合併しても問題ないでしょうか。
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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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運送業は合併で引き継げるか
合併で運送業の許認可は引き継げますか？
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