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Legal and Tax Affairs of the Employee Stock Ownership Association: Utilized for Business Succession

Saito Koichi

For small and medium-sized enterprises that are not publicly traded, the employee stock ownership association is often thought of as an unrelated in-house system. However, if operated properly, it can be expected to have merits such as being effective for business succession and inheritance measures, and being effective for improving employee welfare and motivation. However, please note that using the easy system involves risks such as tax proceedings or proceedings from employees. In this book, we propose the utilization of a system that allows the owner-manager, successor, and employees to approach happiness by explaining both theory and practice, from case law analysis in case of trouble to the latest utilization cases. ..