完全支配関係のある内国法人間の寄付については、その経済実態がグループ内部の単なる資金移動ととらえる観点から、支出法人側で支出額の全額が損金不算入となります。受入法人側でも譲り受けた金額の全額を益金不算入として取り扱います。
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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.
