Economy Valuation and Measures for Unquoted Stocks for Tax Accountant Corresponding to Special Business Succession Tax System

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Economic
Political, Economic, and Social
As the business succession problem of small and medium-sized enterprises has become an urgent issue in Japan, the so-called special business succession tax system was put into effect with the tax reform in fiscal 2018. The requirements for the payment deferral system for unlisted stocks, etc. have been significantly relaxed, and it is expected to become more widespread in the future. This will increase the need for stock valuation and stock countermeasures. This book explains mainly the valuation method for stocks without a trading market based on the valuation guideline of the special provisions of the Civil Code and the valuation method for stocks in inheritance tax property valuation.