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  "domain": "corporate-strategy",
  "title": "合併 (Japan corporate merger) — 吸収合併 / 新設合併 mechanics, 適格合併 tax treatment, and the triangular-merger variant",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "合併 (Japan corporate merger) — 吸収合併 / 新設合併 mechanics, 適格合併 tax treatment, and the triangular-merger variant",
    "aliases": [
      "japan-gappei-merger-regime",
      "合併",
      "吸収合併",
      "新設合併",
      "gappei",
      "kyushu gappei shinsetsu gappei",
      "tekikaku gappei",
      "japan corporate merger tax",
      "qualified merger japan",
      "三角合併"
    ],
    "domain": "corporate-strategy",
    "type": null,
    "created": "2026-06-03",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "corporate-strategy",
      "m-and-a",
      "tax",
      "japan",
      "merger",
      "reorganization"
    ],
    "status": "active",
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    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/",
      "https://www.jftc.go.jp/en/",
      "https://www.fsa.go.jp/en/"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for the deal-finance overlay. Merger is the combination-side counterpart to the separation-side 会社分割 (company split); both run on the same 適格 / 非適格 tax axis. Read it with 株式交換 / 株式移転 regime for the share-side route to 100%",
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    "合併 (Japan corporate merger) — 吸収合併 / 新設合併 mechanics, 適格合併 tax treatment, and the triangular-merger variant",
    "Wiki route",
    "TL;DR",
    "1. 吸収合併 vs 新設合併 — the Two Forms",
    "2. Universal Succession (包括承継) — Why Merger Is \"Clean\"",
    "3. Tax Axis — 適格合併 vs 非適格合併",
    "適格合併 test scenarios",
    "Consequences",
    "4. The Triangular Merger (三角合併) Variant",
    "5. Where Merger Sits Among the Reorganization Tools"
  ],
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