M&Aの税務ではストラクチャリングが重要です。
M&Aのストラクチャーによって発生する税務の業務内容には違いがあります。
M&Aでは税務ストラクチャーを適切に策定することで、譲受側も譲渡側も大きなメリットを生み出すことが可能です。
税務ストラクチャーでは国内M&Aか、クロスボーダーM&Aかによって考えるべきことが異なります。
この記事では両者のそれぞれのポイントと、税務ストラクチャーを検討するときの注意点を解説します。
M&Aの税務ストラクチャーの重要性
M&Aでは、ストラクチャーに合わせて税務を適切におこなわなければなりません。
税務は譲受側の負担が大きいですが、譲渡側にとってもM&Aの締結後のPMIの時期に税務負担が発生します。
税務ストラクチャーにおけるM&Aの骨子を考える重要性をまずは確認しておきましょう。
ストラクチャーによって税務も税金も変わる
M&Aのストラクチャーによって、必要な税務もそれぞれの企業が負担する税金が変わります。
M&Aには株式譲渡や株式移転、事業譲渡や吸収合併などのさまざまなストラクチャーがあります。
M&Aのストラクチャーによって株式や資産、人などの移動に違いがあるため、ストラクチャーに合わせて、適切な税務をおこなわなければなりません。
譲受側も譲渡型もメリットが最も大きいストラクチャーを選び、税金負担を軽減できるのが理想的です。
国内M&AとクロスボーダーM&Aで戦略が違う
税務ストラクチャーが特に重要なのは、クロスボーダーM&Aをおこなう場合です。
国内M&Aを経験してきた譲受側企業でも、クロスボーダーM&Aになると適切な税務ストラクチャーにできないことがよくあります。
海外企業とのM&Aでは、取引先の国における税制に合わせた税務対応をしなければなりません。
税務ストラクチャーによってM&Aの難易度も、税金の負担も大きく変わります。
M&Aで税務ストラクチャーが重要と言われるのは、近年ではクロスボーダーM&Aが増えてきたことも影響しています。
国内外のM&Aにおける税務ストラクチャーのポイント
M&Aの税務ストラクチャーの構築（＝税務ストラクチャリング）では国内M&AかクロスボーダーM&Aかによってポイントが異なります。
ここでは国内外での事情を加味して、それぞれの重要点を解説します。
国内M&Aの税務ストラクチャリングの場合
国内M&Aの税務ストラクチャリングでは、税務デューデリジェンスを基盤にして、PMIにおける課税関係や改善可能性を検討するのが最も重要です。
まず、税務リスクの有無の確認をしてM&Aの実行可否を判断します。
そして、PMIにおける課税関係を明確化して譲受側も譲渡側もメリットがあるストラクチャーを整えることを目指すのが基本的なアプローチです。
クロスボーダーM&Aの税務ストラクチャリングの場合
クロスボーダーM&Aでは日本と海外では税制が異なるため、譲受側も譲渡側も相手国における税制を理解した上で税務ストラクチャーを構築することが必要です。
クロスボーダーM&Aで譲受側になる場合には、日本と海外に納める税金がストラクチャーによってどの程度違うかを具体的に試算してM&Aのスキームを決めることが欠かせません。
国による文化の違いも考慮して、譲渡側が納得する税務ストラクチャリングをしてM&Aを成立させるのが大切です。
M&Aの税務ストラクチャーを検討するときの注意点
M&Aの税務ストラクチャーの検討では注意すべき点が2つあります。失敗しないための基本的なポイントを押さえておきましょう。
他の要素も含めて総合的に検討する
税務ストラクチャーはM&Aのストラクチャーによってほぼ決まります。
税務だけを優先するのではなく、事業、財務、法務、人事、ITといった他の要素も加味して総合的に検討するのが重要です。
税務を優先しても事業がうまくいかなかったり、優秀な人材が辞めてしまったりしたら元も子もありません。
M&Aの全体像の中で、税務も有利にするという視点でストラクチャリングすると成功につながります。
譲受側と譲渡側のPMI計画を考慮する
M&A成立後に実施するPMI計画を検討しながら税務ストラクチャーを決めることも重要です。
譲受側はM&Aの時点で多大な税務が発生します。
譲渡側もPMIの段階に入るとさまざまな税務が発生し、場合によっては是正しなければなりません。
譲受側と譲渡側で協力する体制を整えて、PMI計画を円滑に進められるように税務ストラクチャーを決めるとスムーズにM&Aを達成できます。
まとめ
M&Aの税務ストラクチャーは、税務の内容も税金の負担も変える要因なので事前に検討することが不可欠です。
特にクロスボーダーM&Aでは、海外の税制や文化についての理解も必要なので複雑になります。
税務ストラクチャーを適切に決めることでPMIを円滑に進めてM&A成立後の統合を効率化できるので、プレPMIの時点から議論を進めていきましょう。
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