日本における企業集団税制改革の動向 : 企業組織再編税制と連結納税制度(第22回桃山学院大学・啓明大学校国際学術セミナー)

概要

論文の詳細を見る
The establishment of a taxation system to promote strategic business system reorganization is very important in Japan. The tax-free exchange and transfer of shares was introduced by the Tax Reform Act of 1999. Tax-free reorganization, enacted with the Tax Reform Act of 2001, includes mergers, corporate divisions, investments in kind and post-establishment transfers. The book value of the acquired corporation's property is carried over to the acquiring corporation in qualified reorganization. The consolidated return system will be introduced after April 1, 2002. Consolidated taxable income is calculated by offsetting profits against losses of group-member corporations. The tax-neutral group taxation system will be established based on the enactment of tax-free reorganization and consolidated returns in Japan.
桃山学院大学の論文
2002-03-01