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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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.
