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図解事業承継税制 令和4年版

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図解事業承継税制. 令和4年版

Call No. (NDL)
DH587-M227
Bibliographic ID of National Diet Library
032442365
Material type
図書
Author
松岡章夫, 山岡美樹 編著
Publisher
大蔵財務協会
Publication date
2022.11
Material Format
Paper
Capacity, size, etc.
557p ; 26cm
NDC
336.985
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Detailed bibliographic record

Summary, etc.:

本書は、法人版事業承継税制である「非上場株式等の相続税・贈与税の納税猶予及び免除の特例」に焦点をあて、特例制度を中心に、納税猶予制度の適用要件及び手続について相続税・贈与税とに分けて図表を用いて簡潔明瞭に解説しました。また、特例制度適用の前提となる特例承継計画に係る手続や都道府県知事の認定要件、認定...

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Table of Contents

  • 序章 事業承継税制の概要

  • 1 経営承継円滑化法と事業承継税制との関係

  • 2 適用件数

  • 3 非上場株式等に係る納税猶予及び免除制度の沿革

  • (1) 制度の創設(平成21年度税制改正)

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Paper

Material Type
図書
ISBN
978-4-7547-3022-2
Title Transcription
ズカイ ジギョウ ショウケイ ゼイセイ
Volume
令和4年版
Author/Editor
松岡章夫, 山岡美樹 編著
Author Heading
著者 : 松岡, 章夫, 1958- マツオカ, アキオ, 1958- ( 00911826 )Authorities
著者 : 山岡, 美樹 ヤマオカ, ヨシキ ( 01152969 )Authorities
Publication, Distribution, etc.
Publication Date
2022.11
Publication Date (W3CDTF)
2022