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["申請者の概要と株式評価・移転計画"]
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["１．申請者の概要"]
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["電話番号",null,null,null,"住　所"]
["設立年",null,null,null,"代表者氏名",{"$nulls":4},"年齢"]
["資本金　",null,null,null,"従業員数",null,"名（うちパート　　名）"]
["事業の沿革"]
["経営理念"]
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["２．財務の状況"]
[null,"損益の状況",null,null,"（単位：千円）"]
[null,null,"年  月  期","年  月  期","年  月  期"]
["売上高"]
["売上総利益"]
["営業利益"]
["経常利益"]
["当期利益"]
["減価償却"]
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[null,"貸借対照表",{"$nulls":6},"年　月期","（単位：千円）"]
["科　　目",null,"相続税評価額","帳簿価額",null,"科　　目",null,null,"相続税評価額","帳簿価額"]
["【流動資産】",null,0,0,null,"【流動負債】",null,null,0,0]
["現金預金",{"$nulls":4},"買掛金"]
["受取手形",{"$nulls":4},"短期借入金"]
["売掛金",{"$nulls":4},"支払手形"]
["製品・仕掛品",{"$nulls":4},"その他"]
["原材料"]
["その他"]
["【固定資産】",null,0,0,null,"【固定負債】",null,null,0,0]
["(有形固定資産)",null,0,0,null,"長期借入金"]
["土地 ※1",{"$nulls":9},"※ 1,2 相続税評価額に引き直した資料、添付してください。"]
["建物 ※2 "]
["構築物",{"$nulls":4},"負債の部　計",null,null,0,0]
["機械装置"]
["車両運搬具",{"$nulls":4},"【株主資本】",null,null,0,0]
["工具・器具・備品",{"$nulls":4},"資本金"]
["その他",{"$nulls":4},"利益剰余金 ※3",{"$nulls":4},"※3 相続税評価額に引き直したことによる差額は、利益剰余金で調整して下さい。"]
["（無形固定資産）",null,0,0]
["電話加入権"]
["（投資その他の資産）",null,0,0]
["出資金"]
["その他",{"$nulls":4},"純資産の部　計",null,null,0,0]
["資産の部　計",null,0,0,null,"負債・純資産の部",null,null,0,0]
[{"$nulls":5},"バランスチェック",null,null,0,0]
["３．経営権・後継者の状況"]
["株主構成","名前　","持株数","持株比率","会社との関係",null,"役員構成","名前　",null,"役職"]
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[null,"計",0,"－","－"]
["家族状況","名前　","代表との関係","年齢","現在の状況",null,"会社内での業務"]
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["４．資産の状況"]
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[null,"合計",null,0,"－"]
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["５．株式移転にあたっての申請者の希望"]
[null,"\n\n\n　"]
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["６．株式評価と株式移転方針"]
[null,"\n"]

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[{"$nulls":10},"【様式８－２】"]
["申請者の概要と株式評価・移転計画"]
[]
["１．申請者の概要"]
["事業者名",null,"　●▲株式会社",null,null,"業　種",null,"製造業",null,"事業内容","自動車部品、金属製品"]
["電話番号",null,"　027-××××-××××",null,null,"住　所",null,"前橋市■△町×××"]
["設立年",null,"１９８４年",null,null,"代表者氏名",null,"経営　太郎",null,"年齢",42]
["資本金　",null,"５百万円",null,null,"従業員数",null,"3７名（うちパート5名）"]
["事業の沿革",null,"経営太郎が製造会社勤務を経て、昭和５９年当社を設立。平成31年4月経営太郎が社長を退任し、息子の一郎が社長に就任。"]
["経営理念",null,"品質第一"]
[]
["２．財務の状況"]
[null,"損益の状況",null,null,"（単位：千円）"]
[null,null,"29年3月期","30年3月期","31年3月期"]
["売上高",null,500000,510000,505000]
["売上総利益",null,60000,61000,62000]
["営業利益",null,20000,25000,23000]
["経常利益",null,17500,23000,21000]
["当期利益",null,12000,14000,13000]
["減価償却",null,50000,46000,43000]
[]
[null,"貸借対照表",{"$nulls":6},"31年3月期","（単位：千円）"]
["科　　目",null,"相続税評価額","帳簿価額",null,"科　　目",null,null,"相続税評価額","帳簿価額"]
["【流動資産】",null,120000,120000,null,"【流動負債】",null,null,142000,142000]
["現金預金",null,55000,55000,null,"買掛金",null,null,30000,30000]
["受取手形",null,11000,11000,null,"短期借入金",null,null,15000,15000]
["売掛金",null,21000,21000,null,"支払手形",null,null,85000,85000]
["製品・仕掛品",null,15000,15000,null,"その他",null,null,12000,12000]
["原材料",null,10000,10000]
["その他",null,8000,8000]
["【固定資産】",null,286310,278400,null,"【固定負債】",null,null,50000,50000]
["(有形固定資産)",null,284000,276000,null,"長期借入金",null,null,50000,50000]
["土地　※1",null,80000,60000,{"$nulls":6},"※ 1,2 相続税評価額に引き直した資料を、添付してください。"]
["建物　※2",null,88000,100000]
["構築物",null,15000,15000,null,"負債の部　計",null,null,192000,192000]
["機械装置",null,80000,80000]
["車両運搬具",null,13000,13000,null,"【株主資本】",null,null,214310,206400]
["工具・器具・備品",null,8000,8000,null,"資本金",null,null,5000,5000]
["（無形固定資産）",null,10,100,null,"利益剰余金 ※3",null,null,209310,201400,"※相続税評価額に引き直したことによる差額は、利益剰余金で調整して下さい。"]
["電話加入権",null,10,100]
["（投資その他の資産）",null,2300,2300]
["出資金",null,1500,1500]
["その他",null,800,800,null,"純資産の部　計",null,null,214310,206400]
["資産の部　計",null,406310,398400,null,"負債・純資産の部",null,null,406310,398400]
[{"$nulls":5},"バランスチェック",null,null,0,0]
["３．経営権・後継者の状況"]
["株主構成","名前　","持株数","持株比率","会社との関係",null,"役員構成","名前　",null,"役職"]
[null,"経営　太郎",50,0.5,"取締役会長",null,null,"経営　一郎",null,"代表取締役　社長"]
[null,"経営　花子",25,0.25,"取締役",null,null,"経営　太郎",null,"取締役 会長"]
[null,"経営　兄郎",15,0.15,"太郎の兄　",null,null,"経営　花子",null,"取締役"]
[null,"●●　●美",10,0.1,"太郎の妹　",null,null,"▲▲　▲夫",null,"監査役"]
[null,"計",100,"－","－"]
["家族状況","名前　","代表との関係","年齢","現在の状況",null,"会社内での業務"]
[null,"経営太郎","父",72,"当社取締役 会長",null,"会長"]
[null,"経営花子","母",70,"当社取締役"]
[null,"経営一郎","本人",42,"代表取締役　社長",null,"経営全般"]
[null,"経営次郎","弟",39,"東京でサラリーマン",null,"なし"]
[null,"鈴木さくら","妹",37,"主婦（子育て中）",null,"なし"]
[]
["４．資産の状況"]
[null,"資産項目","名義","金額（千円）","事業用"]
[null,"本社土地","会社",60000,"○"]
[null,"本社建物","会社",100000,"○"]
[null,"合計",null,160000,"－"]
[]
["５．株式移転にあたっての申請者の希望"]
[null,"①すでに長男一郎が社長に就任しており、経営の安定を図るため、太郎と花子の所有している株式を一郎に譲りたい。\n②会社設立時に会長の兄及び妹に株式を持ってもらったが、一郎にまとめたい。\n③株価が高いので、相続が発生した場合には、どのくらいの相続税になるか知りたい。\n\n\n　"]
[]
[]
[]
[]
["６．株式評価と株式移転方針"]
[null,"①太郎及び花子の所有している株式は、一郎に移転する。\n②太郎の兄及び妹が所有している株式を、一郎に集中させる。\n③株価を算出し、株価対策を検討する。\n④特例事業承継税制の利用を検討する。"]