みなし配当とは、法律的には配当ではないが、実質的に利益積立金の払い戻しとなる場合に､配当とみなして所得税が課税されるというものです。みなし配当は､減資、利益積立金の資本組み入れや合併等に伴って生じます。
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About EY
EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
