적격합병⋅분할의 근로자승계요건 고찰 ― 일본조직재편세제와의 비교를 중심으로 ―

In corporate tax law revised as of 2017. 12. 19., legislator introduced employer succession requirement to the requirements of qualified merger & corporate division. The purpose of the legislation is to increase the stability of employment in the corporate reorganization process. The amendment seems to have a positive meaning in that it makes it possible to improve employment stability in the process of corporate reorganization. Of course, dismissal accompanying the merger and corporate division is not easy under the current law. However, since the employer succession requirement is effective up to the end of post-management period, it has its own meaning in that it functions to enhance the stability of employment even after merger and corporate division. In particular, as a requirement for post-management, it is thought that there is an effect of self-control over dismissal of layoffs during the post-management period in order to satisfy the employer succession requirement. Given the fact that the purpose of corporate reorganization tax regime is to promote corporate restructuring, it is possible to raise questions about whether such effects are desirable. It is thought that it is necessary to solve this problem through future fine tuning. In this article, author reviewed the same requirement in Japanese corporate tax law and tried to find out issues and implication which were thought to be raised when the new regulation would be effective.