Legal and Tax Affairs of Private Share Transfer (3rd Edition)

The issue of business succession of SMEs that support the Japanese economy is attracting attention. Institutional reviews such as the enactment of the Management Succession Facilitation Law are underway, but this document sheds light on the handling of restricted stock, which is the key to business succession, from both legal and tax perspectives. While complying with the latest information, we propose a novel use of the conventional system, but when writing, it is a book full of originality, such as using many easy-to-understand charts.