Legal and Tax of Equity for Companies, Institutes, and Trusts to Take Advantage of the Business Succession

This book describes how to use the three schemes that have recently attracted attention as business succession measures. If you take over a stock company, the shares will be passed on to multiple heirs, and the number of minority shareholders will increase. Therefore, we will focus on equity companies because equity will not be inherited. This is the starting point for this book, and it will be expanded around “equity”. The author's own narrative will clarify the systems and practices of "ownership companies" with "equity", "general corporate bodies" without "equity", and "trusts" in which "equity" floats.

Three schemes, which are attracting attention because they can be used for business succession, are analyzed from the perspective of “equity”. A new world developed by the authors who develop inheritance and inheritance tax measures from their own perspective.