Q.取引相場のない株式の評価はどうするか?

A.会社の大きさ(大会社・中会社・小会社)と株主の種類(支配株主・零細株主)との違いによって、評価方法が定められています。

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   ただし、土地保有特定会社、株式保有特定会社などは、特別の評価方法が定められています。

尾崎充
[公認会計士・税理士]