BUSINESS MERGERS AND ACQUISITIONS ACT Article 4
The terms in this Act are defined as follows:1.Company means a company limited by shares incorporated under the Company Act.2.Merger and acquisition include merger, consolidation, acquisition, and division of a company.3.Consolidation and merger refer to an act wherein any and all companies involved pursuant to this Act or any other applicable law are dissolved, and a new company is incorporated (consolidation) to generally assume all rights and obligations of the dissolved companies; or wherein one of the involved companies survives, and the surviving company assumes all the rights and obligations of the dissolved companies (merger), with shares of the surviving or newly incorporated company or any other company, cash or other assets as the consideration.4.Acquisition means any company acquiring shares, business or assets of another company in exchange for shares, cash or other assets under this Act, the Company Act, the Securities and Exchange Act, The Financial Institutions Merger Act or the Financial Holding Company Act.5.Share exchange means that a company transfers all its issued shares to another company in exchange for shares, cash or other assets in that company as the consideration for shareholders of the transferring company.6.Division refers to an act wherein a company transfers all its independently operated business or any part of it under this Act or other applicable law to a surviving or a newly incorporated company as the consideration for that surviving company or newly incorporated company to give shares, cash or other assets to that company or shareholders of that company.7."Parent and subsidiary company" means－any company, directly or indirectly holding the majority of the total number of the issued voting shares or the total amount of the capital stock of another company, shall be the parent company; the other company with its shares held by the parent company shall be the subsidiary company.8.Foreign Company means a company, for the purpose of profit－making, organized and incorporated in accordance with the law of a foreign country.
中文原文 企業併購法第4條
本法用詞定義如下：
一、公司：指依公司法設立之股份有限公司。
二、併購：指公司之合併、收購及分割。
三、合併：指依本法或其他法律規定參與之公司全部消滅，由新成立之公司概括承受消滅公司之全部權利義務；或參與之其中一公司存續，由存續公司概括承受消滅公司之全部權利義務，並以存續或新設公司之股份、或其他公司之股份、現金或其他財產作為對價之行為。
四、收購：指公司依本法、公司法、證券交易法、金融機構合併法或金融控股公司法規定取得他公司之股份、營業或財產，並以股份、現金或其他財產作為對價之行為。
五、股份轉換：指公司讓與全部已發行股份予他公司，而由他公司以股份、現金或其他財產支付公司股東作為對價之行為。
六、分割：指公司依本法或其他法律規定將其得獨立營運之一部或全部之營業讓與既存或新設之他公司，而由既存公司或新設公司以股份、現金或其他財產支付予該公司或其股東作為對價之行為。
七、母、子公司：直接或間接持有他公司已發行有表決權之股份總數或資本總額超過半數之公司，為母公司；被持有者，為子公司。
八、外國公司：指以營利為目的，依照外國法律組織登記之公司。
一、公司：指依公司法設立之股份有限公司。
二、併購：指公司之合併、收購及分割。
三、合併：指依本法或其他法律規定參與之公司全部消滅，由新成立之公司概括承受消滅公司之全部權利義務；或參與之其中一公司存續，由存續公司概括承受消滅公司之全部權利義務，並以存續或新設公司之股份、或其他公司之股份、現金或其他財產作為對價之行為。
四、收購：指公司依本法、公司法、證券交易法、金融機構合併法或金融控股公司法規定取得他公司之股份、營業或財產，並以股份、現金或其他財產作為對價之行為。
五、股份轉換：指公司讓與全部已發行股份予他公司，而由他公司以股份、現金或其他財產支付公司股東作為對價之行為。
六、分割：指公司依本法或其他法律規定將其得獨立營運之一部或全部之營業讓與既存或新設之他公司，而由既存公司或新設公司以股份、現金或其他財產支付予該公司或其股東作為對價之行為。
七、母、子公司：直接或間接持有他公司已發行有表決權之股份總數或資本總額超過半數之公司，為母公司；被持有者，為子公司。
八、外國公司：指以營利為目的，依照外國法律組織登記之公司。