Employee Stock Ownership Plans for Business Succession

The purpose of the employee shareholding association in a private company is "saving inheritance tax" and "business succession measures". However, as a premise, it is necessary to achieve the original purpose of benefiting employees. This book details the establishment, operation, and even dissolution, with an emphasis on taxation. Furthermore, it is a must-have book for tax accountants and other advisors of small and medium-sized enterprise management, such as proposing cutting-edge usage methods while keeping in mind the latest trends in court cases.

Explains the practice and usage of the employee stock ownership association, which is attracting attention as a measure for business succession. In the latest version, the new scheme using trusts and general incorporated associations is added. Furthermore, the Supreme Court decision of important case is mentioned.