営業譲渡時の退職給与引当金
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営業譲渡を行う際に、譲り受け側の企業が従業員の退職給与債務の引き受けをする場合があります。通常の営業譲渡は非適格合併に当たり、この場合は税務上の「退職給付引当額」として負債計上が可能です。
そして、その従業員が退職した場合等に、該当分を取り崩して益金に算入する必要があります。
（法人税法68条の8第6項1号）
- 最終更新：2008年8月20日 11:16
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