Merger, Split and Business Transferとは 意味・読み方・使い方

(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

(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

When an entity handling personal information has acquired personal information as a result of taking over the business of another entity handling personal information in a merger, a split-up of a company, and a transfer of business, etc., it does not correspond to the utilization other than for intended purposes to handle the personal information concerned within the scope necessary for the achievement of the Purpose of Utilization of the personal information concerned before the succession, and accordingly, it is not required to obtain the consent of the persons.発音を聞く 例文帳に追加

個人情報取扱事業者が、合併、分社化、営業譲渡等により他の個人情報取扱事業者から事業の承継をすることに伴って個人情報を取得した場合であって、当該個人情報に係る承継前の利用目的の達成に必要な範囲内で取り扱う場合は目的外利用にはならず、本人の同意を得る必要はない。 - 経済産業省

(12) A domestic corporation specified by a Cabinet Order prescribed in Article 40-10(2)(ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in the said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to the said specified reasons.発音を聞く 例文帳に追加

１２　法第四十条の十第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。 - 日本法令外国語訳データベースシステム

(12) A domestic corporation specified by a Cabinet Order prescribed in Article 66-9-6(2)(ii) of the Act shall be a domestic corporation which has received the transfer of almost all the assets and liabilities of a specified domestic corporation prescribed in the said item immediately prior to a merger, split, transfer of business or for other reasons (hereinafter referred to as "specified reasons" in this paragraph) due to the said specified reasons.発音を聞く 例文帳に追加

１２　法第六十六条の九の六第二項第二号に規定する政令で定める内国法人は、合併、分割、事業の譲渡その他の事由（以下この項において「特定事由」という。）により、同号に規定する特定内国法人の当該特定事由の直前の資産及び負債のおおむね全部の移転を受けた内国法人とする。 - 日本法令外国語訳データベースシステム

(6) When a Financial Instruments Business Operator, etc. intends to abolish Financial Instruments Business, etc. (excluding Investment Advisory and Agency Business; the same shall apply in paragraph (8) and Article 56(1)), implement a merger (limited to mergers where said Financial Instruments Business Operator, etc. extinguishes upon merger), dissolve due to reasons other than a merger or the decision of commencement of bankruptcy proceedings, have all or part of its business succeeded to upon company split, or transfer all or part of its business, he/she shall, by 30 days prior to that day, give a 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 or offices pursuant to the provisions of a Cabinet Office Ordinance.発音を聞く 例文帳に追加

６　金融商品取引業者等は、金融商品取引業等（投資助言・代理業を除く。第八項及び第五十六条第一項において同じ。）の廃止をし、合併（当該金融商品取引業者等が合併により消滅する場合の当該合併に限る。）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、分割による事業の全部若しくは一部の承継をさせ、又は事業の全部若しく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、すべての営業所又は事務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