Merger, Company Split or Transfer of Businessとは 意味・読み方・使い方

(iii) When it intends to have a company falling under the category specified in Article 52-23(1)(x) or (xi) (excluding that for which Article 52-23(3) provides that in order to have such a company as its Subsidiary Company, a Bank Holding Company shall obtain authorization) become its Subsidiary Company (excluding the case where it intends to do so by conducting a Merger or company split or receiving transfer of business from that company with the authorization granted under Article 52-35(1) to (3) inclusive of this Act);発音を聞く 例文帳に追加

三　第五十二条の二十三第一項第十号又は第十一号に掲げる会社（同条第三項の規定により子会社とすることについて認可を受けなければならないとされるものを除く。）を子会社としようとするとき（第五十二条の三十五第一項から第三項までの規定による認可を受けて合併、会社分割又は事業の譲受けをしようとする場合を除く。）。 - 日本法令外国語訳データベースシステム

(3) When a Trust Company intends to close its Trust Business, effect a merger (limited to a merger in which said Trust Company will be extinguished), dissolve due to any reason other than a merger or the commencement of bankruptcy proceedings, have its Trust Business succeeded to in whole or in part due to a company split, or transfer its Trust Business in whole or in part, it shall, by thirty days prior to the date when any of these events takes place, give public notice to that effect and post a notice to that effect in a place easily seen by the public at all of its business offices, pursuant to the provisions of a Cabinet Office Ordinance.発音を聞く 例文帳に追加

３　信託会社は、信託業の廃止をし、合併（当該信託会社が合併により消滅するものに限る。）をし、合併及び破産手続開始の決定以外の理由による解散をし、会社分割による信託業の全部若しくは一部の承継をさせ、又は信託業の全部又は一部の譲渡をしようとするときは、その日の三十日前までに、内閣府令で定めるところにより、その旨を公告するとともに、すべての営業所の公衆の目につきやすい場所に掲示しなければならない。 - 日本法令外国語訳データベースシステム

(viii) In the event of monetary claims that the Partnership holds pursuant to the preceding clause, the holding of monetary claims, the obligations of which, in the event the Share Held Company disappears as a result of a merger, the surviving company (meaning a business corporation, etc., that survives after the merger, or a business corporation, etc., incorporated as a result of the merger, that is other than a Share Held Company) assumes, or in the event a successor company (meaning a business corporation, etc. that is incorporated as a result of an incorporation-type split or a business corporation, etc. that assumes the business as a result of an absorption-type corporate Split, that is other than a Share Held Company. The same shall apply hereinafter in this clause) assumes the business pursuant to a corporate separation, the successor company assumes, or those against a Wholly Owned Subsidiary in the event that the Share Held Company (limited to a business corporation) becomes the Wholly Owned Subsidiary as a result of an exchange of share or a transfer of share;発音を聞く 例文帳に追加

八　組合が前号の規定により保有することとなった金銭債権であって、株式等保有会社が合併により消滅する場合における存続会社（合併後存続する株式会社等又は合併により設立する株式会社等であって、株式等保有会社以外のものをいう。）若しくは分割により承継会社（新設分割により設立する株式会社等又は吸収分割により営業を承継する株式会社等であって、株式等保有会社以外のものをいう。以下この号において同じ。）に営業を承継させる場合における当該承継会社がその債務を承継したもの又は株式等保有会社（株式会社に限る。）が株式交換若しくは株式移転により完全子会社となる場合における当該完全子会社に対するものの保有 - 日本法令外国語訳データベースシステム

(ii) Expenses necessary for acquisition of Partnership Assets, a Portfolio Company’s merger, stock exchange, stock transfer, company split, business tieup or other reorganization, and disposition of the Partnership Assets (including fees for attorneys, certified public accountants, tax accountants and other professionals who are involved in due diligence investigations);発音を聞く 例文帳に追加

② 組合財産の取得、投資先事業者等における合併、株式交換、株式移転、会社分割、事業提携その他の組織再編行為、並びに、組合財産の処分等に要する費用（事業調査に係る弁護士、公認会計士、税理士その他の専門家に対する報酬を含む。） - 経済産業省

(ii) When it intends to have a company falling under the category specified in Article 16-2(1)(xi) or (xii) (excluding that for which Article 16-2(4) provides that in order to have such a company as its Subsidiary Company, a Bank is required to obtain authorization) become its Subsidiary Company (excluding the case where it intends to do so by conducting a merger or company split or receiving transfer of business from said company with the authorization granted under Article 30(1) to (3) inclusive of this Act or Article 5(1) (Authorization) of Act on Financial Institutions' Merger and Conversion);発音を聞く 例文帳に追加

二　第十六条の二第一項第十一号又は第十二号に掲げる会社（同条第四項の規定により子会社とすることについて認可を受けなければならないとされるものを除く。）を子会社としようとするとき（第三十条第一項から第三項まで又は金融機関の合併及び転換に関する法律第五条第一項（認可）の規定による認可を受けて合併、会社分割又は事業の譲受けをしようとする場合を除く。）。 - 日本法令外国語訳データベースシステム

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years:発音を聞く 例文帳に追加

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years:発音を聞く 例文帳に追加

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(i) The Merger, company split or whole or partial transfer or acquisition of business for which authorization is sought under the preceding Article (hereinafter referred to as "the Merger, etc." in this Article) must be appropriate in light of the necessity to secure smooth supply and demand of funds and convenience of the customers in the region where the Bank, etc. (meaning Bank and Long-Term Credit Bank; hereinafter the same shall apply except in Article 52-61) or the Shinkin Bank, etc. which is a party to the Merger, etc. operate its business (in the case where only part of the business is succeeded through company split or only part of the business is transferred or received, limited to the region in which that part of business is operated);発音を聞く 例文帳に追加

一　前条の規定による合併、会社分割、事業の全部又は一部の譲渡又は譲受け（以下この条において「合併等」という。）が、当該合併等の当事者である銀行等（銀行及び長期信用銀行をいう。第五十二条の六十一を除き、以下同じ。）又は信用金庫等が業務を行つている地域（会社分割により事業の一部を承継させ、若しくは承継する場合又は事業の一部の譲渡若しくは譲受けに係る場合にあつては、当該一部の事業が行われている地域に限る。）における資金の円滑な需給及び利用者の利便に照らして、適当なものであること。 - 日本法令外国語訳データベースシステム