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- 2019年6月29日
- 1 分
ソフトバンク4000億円の申告漏れ
持株会社のソフトバンクグループ（SBG)は、2016年に英国半導体設計大手会社ARM（アーム）HDを約3.3億円で買収した。 2018年3月期、アーム株の一部をSBGが設立した投資ファンドに出資する形で移した際、株の取得価額と時価評価額の差額分等として、１兆円の欠損金を計上
誤りがあるとして申告漏れを指摘した。 SBGは、連結会計上は利益を計上するも日本での税務申告では「赤字」として税金を納めていない。 今回の４０００億円の申告漏れの指摘でも追加税金は発生しない。 制度上、同様の処理を繰り返して税法上の欠損金を生じさせていれば永遠に税金は無税となる。 税法には、実際に赤字が出ていなくとも組織再編等や資本取引による損を作り出すことが可能な面もある。 超巨大企業が日本に法人税を納めていない事実！ 引用、出典：2019/6/20 読売新聞、日経新聞 ＃節税 ＃脱税 ＃税務調査...
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