無対価組織再編にかかる税務上の取り扱い

PwC M&A 税務ニュース - July 2010, Issue 21

2010年度税制改正により、これまで法人税法上に明確な規定が存在しなかった無対価組織再編成について、定義、適格要件および処理方法等についての規定が設けられ、その税務上の取り扱いが明確化されました。

本ニュースレターでは、無対価組織再編成にかかる税務上の取り扱いの明確化について、その概要を解説いたします。

お問い合わせ先

パートナー 宮川　和也
パートナー 佐野　勝也
メールでのお問い合わせ
Tel: 03-5251-2400
Fax: 03-5251-2424

Of further interest

関連サイト：: PwC Japan; あらた監査法人; プライスウォーターハウスクーパース株式会社; PwC Japan IFRS

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