M&Aでは法人税や事業税、譲渡税などのさまざまな税金の負担がありますが、日本ではM&Aにおいて活用できる税金の優遇措置を活用して負担を軽減できます。
ここではM&Aで有効活用できる税金の優遇制度をまとめました。
各制度の種類と内容、受けられる税金優遇措置について詳しく紹介します。
M&Aの税金には優遇がある理由
M&Aの税金を軽減できる優遇制度が設けられているのは、中小企業がM&Aを通して事業継続や生産性向上、新技術の開発や製品化を目指せるようにするためです。
日本では中小企業が技術開発の柱として活躍していることがよくあります。
しかし、事業の後継者がいなくて廃業し、技術が失われてしまうケースも少なくありません。
M&Aを促進して価値のある中小企業を生かし、日本の経済的な力を伸ばすことを目的として税制による優遇をおこなっています。
経営資源集約化税制によるM&Aの税金の優遇
M&A支援制度として実施されている税金の優遇措置として、経営資源集約化税制が最も有名です。
経営資源集約化税制では、経営力向上計画を立案して認定を受けた中小企業が受けられる税金の優遇制度です。
準備金の積立
経営資源集約化税制では、M&Aを株式譲渡によって実施する場合に準備金の積立について税金の優遇措置を取っています。
中小企業事業再編投資損失準備金と呼ばれる制度で、経営力向上計画に沿ってM&Aを実施したときに、リスク回避のための準備金を確保できるのが特徴です。
M&A成立後に簿外債務などのリスクが発覚してもPMIを進めていき、企業も事業も成長させられるように配慮して整備された制度です。
譲受側がM&Aの準備金として積み立てた資金のうち、株式等の取得価額の70％以下の部分は損益として算入可能です。
対象となる費用にはデューデリジェンスの費用や購入手数料なども含みます。
また、5年間の据置期間経過後、5年間で均等に益金算入する仕組みになるため、M&Aによる企業成長を経てから税金を納めるスキームを描けます。
設備投資減税
経営資源集約化税制では設備投資減税が可能です。
中小企業経営強化税制として定められている優遇措置で、経営力向上計画に基づいて設備を新規取得した場合には適用可能です。
設備投資減税には以下のＡ型～Ｄ型があります。
- A型：生産性向上設備
- B型：収益力強化設備
- C型：デジタル化設備
- D型：経営力向上設備
M&Aによって取得した設備についてはＤ型が該当します。しかし、PMIの段階で新規設備を購入した場合にはＡ型・Ｂ型・Ｃ型も利用できます。
設備投資減税は即時償却、または税額控除を受けられる制度です。
税額控除を希望する場合には、資本金が3,000万円以下の法人または個人事業主は10％、3,000万円を超えて1億円以下の法人は7％の控除を受けられます。
M&Aで他に利用可能な税金の優遇制度
M&Aでは経営資源集約化税制以外にも活用できる税制優遇があります。
ここではM&Aでよく用いられている2つの制度を紹介します。
賃上げ税制（所得拡大促進税制）
賃上げ税制はM&Aに伴う人事制度の見直しにより、従業員の賃金を上げる場合に適用できる可能性がある税金の優遇措置です。
賃上げ促進税制は2022年４月１日～2024年３月31日までの間に開始される事業年度ごとの評価で、雇用者全体の給与等支給額が、一定率以上増加した場合に税額控除を受けられます。
大企業の場合には、雇用者全体の給与等支給額の増加額の15％～30%、中小企業の場合には雇用者全体の給与等支給額の増加額の15％～40%の税金控除が可能です。
オープンイノベーション促進税制
オープンイノベーション促進税制は、スタートアップ企業とのオープンイノベーションによる技術の実現化を目指す取り組みを支援している優遇制度です。
発行済み株式の取得によるM&Aで議決権の過半数を得た場合には、株式の取得価額の25％を課税所得から控除されます。
1件当たり50億円まで税金の控除による優遇を受けることが可能です。
ただし、オープンイノベーション促進税制ではスタートアップ企業がM&A後に5年以内に成長要件を満たすことが必要になります。
スタートアップ企業は事業の内容や成長の段階等に応じて、売上高成長類型、成長投資類型、研究開発特化類型にされます。
この類型に応じた条件を達成するために協力を続けていくことが必要です。
成長要件を達成できなかった場合には、所得控除を受けた分を一括で納めなければならないので注意が必要です。
まとめ
日本では中小企業の貴重な事業をM&Aによって継続・発展させるために税金の優遇制度を整えています。
M&A支援事業と言われる経営資源集約化税制を代表として、賃上げ税制やオープンイノベーション促進税制などもあるので有効活用するのが大切です。
経営力向上計画を立てて合理的なPMIを進める方針を立てれば、経営資源集約化税制は利用できるケースが多いので、M&Aの際には税金対策として活用を検討してみましょう。
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