{"created":"2023-05-18T10:24:27.583727+00:00","id":41,"links":{},"metadata":{"_buckets":{"deposit":"f80b1fa4-a38b-48c9-8c53-35d511d5b019"},"_deposit":{"created_by":7,"id":"41","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"41"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000041","sets":["1:6:13"]},"author_link":["22","64"],"control_number":"41","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"124","bibliographicPageStart":"97","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"企業が行う「M&A：Merger and Acquisition（合併・買収）」には，株式譲渡，事業譲渡（営業譲渡）あるいは資本提携といったさまざまな形態がある．M&Aは，買収する側（買い手）と買収される側（売り手）の取引行為であり，当該企業間で合意される企業価値をどのように算定し，どのような組織形態にするのかといったことなどが問題になる．本稿では，まずM&Aを行う際，企業価値評価の基礎となる株主価値の算定に関するいくつかの方法について検証し，さらに，新たに制定された会社法における「組織変更，合併，会社分割，株式交換，株式移転」の条項を取り上げ，いわゆる「三角合併」を含めたM&Aの諸形態に関する諸規定について概説した上で，M&Aが企業価値向上という経営課題に対し，どのような役割を果たすべきかなどといった点についても企業経営の観点から考察した．\n\n When conducting mergers and acquisitions (M&A), firms must reach the agreeable contract terms on the estimates of corporate values as well as the choice of organizational forms, including assignments of stocks, business transfers, and capital tie-ups. In this paper, I first review estimation methods of the shareholder values that are commonly used as the basis for evaluation of corporate values. Then, from the perspective of the newly enacted company law, I introduce the provisions of the conduct, particularly concerning the processes of reorganization, merger, partition of corporation, exchange of shares, and stock transfer. Finally, I summarize the regulations of each form of M&A, which incorporates triangular mergers.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート / Notes","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110008606595","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-31"}],"displaytype":"detail","filename":"KJ00007169540.pdf","filesize":[{"value":"2.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"M&Aと企業価値","url":"https://togaku.repo.nii.ac.jp/record/41/files/KJ00007169540.pdf"},"version_id":"678425d0-5982-47c0-a53f-664fbe283d62"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"M&Aと企業価値","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"M&Aと企業価値","subitem_title_language":"ja"},{"subitem_title":"M&A and Corporate Value","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["13"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"41","relation_version_is_last":true,"title":["M&Aと企業価値"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:11:45.310432+00:00"}