合併交付金とは、合併に際して被取得企業（消滅会社）の株主に対し交付される金銭のことをいいます。
合併交付金は、主に合併比率の端数調整や合併当事会社の決算期が異なる際の利益配当の調整として支払われます。
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About EY
EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
