改正株式交付� �制の実務ポイ� ��ト.pdf
1828c3470cba2d2e4786739cf5cbd2e52715ac9b.pdf
Description
令和５年度税制改正大綱では、株式等を対価とする株式の譲渡に係る所得の計算の特例（株式交付税制）について、対象から株式交付後に株式交付親会社が同族会社（非同族の同族会社を除く）に該当する場合を除外する。
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