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正式名称は、 中小企業における経営の承継の円滑化に関する法律 平成20年10月１日施行 といいます。 中小企業の事業承継を支援するために 経営承継円滑化法 が平成20年10月1日に施行されましたが、 税制面からの措置として、平成21年度の税制改正において 非上場株式等についての贈与税の納税猶予制度 および 非上場株式等についての相続税の納税猶予制度 が創設されました。 Posted by ポコ under. 地域経済と雇用を支える中小企業の事業活動の継続を目的とした 自社株の納税猶予制度 平成20年10月1日 について簡単にまとめていくことにしましょう。 この納税猶予制度は、経営を承継する相続人が相続等により取得した特例適用株式等 自社株の発行済株式総数の2/3までの部分 の80 部分にかかる相続税の納税の猶予、相続人が納税猶予の対象株式を死亡の時まで保有し続けた場合など一定の場合には、納付が免除される制度です。 この納税猶予制度が対象となる会社は、 中小企業基本法の中小企業であること、 非上場会社であること、 資産管理会社ではないことが基本条件となります。 Posted by ポコ under.

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