Study on Tax Rules for Complicated M & A Transactions including Corporate Reorganizations
Project/Area Number |
20530021
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Public law
|
Research Institution | Kyushu University |
Principal Investigator |
|
Project Period (FY) |
2008 – 2012
|
Project Status |
Completed (Fiscal Year 2012)
|
Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
|
Keywords | 法人税 / M&A / 織再編成 / 外国子会社配当益金不算入 / 資金還流税制 / 配当課税 / 資本金等の額 / みなし配当 / 株式移転 / 自己株式取得 / 法人説 / 組織再編成 / グループ法人税制 / 適格現物分配 / 法人課税信託 / 国際課税 / 法人税法 / ビジネス・ロー / 組織再編税制 / 結合企業税制 / 株式 / 社債 / 非適格資産 / 実現 / 対価の柔軟化 / 三角合併 / 法人株主間取引 / アメリカ税法 / 実現主義 / みなし譲渡 / 取得価額 |
Research Abstract |
In recent years the Companies Act and Civil Code have been amended, and consequently the utilities of corporate reorganizations or M&A transactions, such as mergers, stock transfers, stock exchanges, corporate divisions and distributions in kinds, have increased. This study considered appropriate tax rules for such transactions under the neutrality and rationality point of view. Comparing the former rules with the new rules, Japanese rules with U.S. rules and through empirical research, it has become clear that there is still room for improving the current provisions.
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Report
(7 results)
Research Products
(60 results)