Absorption-type merger

Japanese: 吸収合併 - きゅうしゅうがっぺい（英語表記）merger

This refers to a merger in which only one of the parties survives and absorbs the other dissolved company into it. In contrast, a consolidation is when all of the parties are dissolved and a new company is established at the same time, and the parties merge into this new company. In an absorption-type merger, the merging company is called the "surviving company" and the company being merged is called the "dissolved company." In this case, the surviving company will take over the assets and employees of the dissolved company. Note that in reality, the majority of mergers are absorption-type mergers, and even in cases where the name of the merged company is a combination of the trade names of the merging parties, as is often the case, it is often still considered an absorption-type merger from a legal perspective.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

合併のうち，一つの当事会社だけが存続して他の解散会社をそのなかに吸収する場合をいう。これに対し合併によって当事会社の全部が解散すると同時に新会社を設立して，この新会社に入り込む場合を新設合併 consolidationという。吸収合併では合併する方の会社を「存続会社」，合併される方の会社を「解散会社」と呼ぶ。この場合存続会社は解散会社の財産や社員を収容することになる。なお実際の大部分の合併はこの吸収合併であり，しばしばみられるような合併後の会社の名称として合併当事会社の商号を組み合わせた商号を用いる場合でも，法律的にみると吸収合併であることが多い。

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