国税庁は、有利発行に該当する場合を、「株式払込金額決定日における株式の

国税庁は、有利発行に該当する場合を、「株式払込金額決定日における株式の価額」と払込金額との間に、当該株式の価額のおおむね10％以上の差額が生じている場合に限定しています

Results (English) 1:

Are limited to the applicable national tax agency issued in favor "price of the shares in stock payment amount determination date" and the amount to be paid for the value of such shares generally difference of 10% or more if you're experiencing

Results (English) 2:

The National Tax Service (NTS), a case that corresponds to the advantageous issue, between the amount paid and the "price of shares in the stock amount to be paid Determination Date", has been limited to the case of about 10% or more of the difference between the value of the shares has occurred you

Results (English) 3:

The internal revenue service, the advantage in the case, during the day in the stock price "decision" the amount to be paid and the amount to be paid in the case of the value of approximately 10% or more of a difference is limited