Wholly owned subsidiary - kanzenkogaisha
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A wholly owned subsidiary is a company in which all of the issued shares of the company are owned by another company. A company that is owned by a limited liability company, mutual company, or individual is not considered a wholly owned subsidiary. In addition, it is stipulated that there must be only one company that owns the shares. Source : Shikumika Co., Ltd.: "Accounting Terms Keyword Dictionary" About the Accounting Terms Keyword Dictionary |
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完全子会社とは、ある株式会社において、その発行済株式総数のすべてを他の株式会社に所有されている場合である。有限会社、相互会社あるいは個人等に所有される場合は完全子会社とはいわない。また、所有する側の株式会社は必ず1社であると決められている。
出典 （株）シクミカ：運営「会計用語キーワード辞典」会計用語キーワード辞典について 情報 |
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