merger and acquisitionとは 意味・読み方・使い方

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract:発音を聞く 例文帳に追加

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 - 経済産業省

・Moreover, it also addresses that merger and acquisition activity in the pharmaceutical industry is further promoted and merger of large-scale companies begins also in the pharmaceutical industry in Japan and various related industries are growing such as flourishing of venture companies and increase of companies conducting various contracts.例文帳に追加

・ さらに、製薬業界における企業の合併買収等の動きが一層進み、我が国の製薬業界においても大きな企業合併が動き始めたこと、一方ベンチャー企業の興隆、様々な受託を行う企業の増加など、多様な関連産業が発展していることについても取り上げている。 - 厚生労働省

Moreover, it also addresses that merger and acquisition activity in the pharmaceutical industry is further promoted and merger of large-scale companies begins also in the pharmaceutical industry in Japan and various related industries are growing such as flourishing of venture companies and increase of companies conducting various contracts.例文帳に追加

さらに、製薬業界における企業の合併買収等の動きが一層進み、我が国の製薬業界においても大きな企業合併が動き始めたこと、一方ベンチャー企業の興隆、様々な受託を行う企業の増加など、多様な関連産業が発展していることについても取り上げている。 - 厚生労働省

(ii) The acquisition in the cases where, as a result of the merger of juridical persons which own the shares or equity of a company other than a listed company, etc. (referred to as a "non-listed company" in the next item and item (iii)), the juridical person that continues to exist after the merger or a newly established juridical person acquires said shares and equity;発音を聞く 例文帳に追加

二　上場会社等以外の会社（次号及び第三号において「非上場会社」という。）の株式又は持分を所有する法人の合併により合併後存続する法人又は新たに設立される法人が当該株式又は持分を取得する場合における当該取得 - 日本法令外国語訳データベースシステム

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).発音を聞く 例文帳に追加

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零 - 経済産業省

Article 60-9 (1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by a Consolidation-Type Merger acquired by succession as the result of a Consolidation-Type Merger (which refers to a Consolidation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to a Consolidation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through a Consolidation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to a Consolidation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by a Consolidation-Type Merger for said property; the same shall apply hereinafter]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the Consideration of the Consolidation-Type Merger (which means property delivered to Members of a Member Commodity Exchanges Dissolved in a Consolidation-Type Merger by the Member Commodity Exchange Established by a Consolidation-Type Merger at the time of the Consolidation-Type Merger; hereinafter the same shall apply in this Article) and other current market values of said Property subject to a Consolidation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Consolidation-Type Merger contract:発音を聞く 例文帳に追加

第六十条の九　新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限りでない。 - 日本法令外国語訳データベースシステム

The merger and acquisition of enterprises tends to be associated mainly with large enterprises. However, the number of deals is rising by the year, including among SMEs (Fig. 3-2-27).例文帳に追加

M＆Aなど企業の合併・買収は大企業を中心とした取組のイメージがあるが、中小企業も含め、件数は年を追うことに増加傾向にある（第3-2-27図）。 - 経済産業省

A typical form of starting business by Japanese companies is the so-called “green field,” which means starting operation from scratch by establishing subsidiaries or others. On the other hand, the typical case of starting overseas business by U.S. companies is buying local companies via merger and acquisition (M&A) deals.例文帳に追加

我が国企業の進出は、主に新規設立、いわゆる「グリーンフィールド型」で進出するのに対し、米国企業はM&Aにより、現地企業を買収する進出が多い。 - 経済産業省