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11 Cards in this Set
- Front
- Back
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完全支配関係
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かんぜんしはいかんけい
complete controlling relationship |
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欠損金の繰れ延べ
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けっそんきんのくれのべ
loss carry forward |
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代替投資
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だいたいとうし
alternative investment |
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適格組織再編
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てきかくそしきさいへん
qualified reorganisation |
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現物分配
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げんぶつぶんぱい
distribution in specie |
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共同事業の組織再編
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re-organisation of common business
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含み損益
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embedded gain or loss
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移転資産
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asset transfer
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グループ内の組織再編
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re-organisation in a majority owned group
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譲渡損益繰れ延べ
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carry over of gain or loss on transfer (in 100% group transaction)
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非適格合併
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non qualified merger
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