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Business Succession of Small and Medium-sized enterprises (Illustrated)

Saito Koichi

This guidebook is fully compliant with the Management Succession Facilitation Law Enforcement Regulations. Includes a tax deferment and law comparison confirmation test.
This third edition is based on the "2009 Tax System Charter (December 12, 2008, Liberal Democratic Party)", but the "Income Tax Law, etc." submitted to the Diet on January 23, 2009. The author incorporates a bill to partially revise as much as possible. In addition, it contains easy-to-understand explanations of the "Rules for Enforcement of the Management Succession Facilitation Law," which is said to be difficult to understand. In addition, at the end of the book, we have posted the "Overview of Inheritance Tax Deferral on Agricultural Land" corresponding to the tax reform in 2009, so please use it. ("Introduction")