Last Updated:2025/12/06

For tax calculations, the accountant treated the client’s section 104 holding as a single asset by pooling identical shares acquired at different times.

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For tax calculations, the accountant treated the client’s section 104 holding as a single asset by pooling identical shares acquired at different times.

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税務上の計算では、会計士は顧客の英国税法における第104条に基づく株式の一括保有を単一の資産として扱い、異なる時期に取得した同一銘柄の株式をまとめて計算しました。

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