共通支配下の取引とは、結合当事企業（又は事業）のすべてが、企業結合の前後で同一の株主により最終的に支配され、かつ、その支配が一時的ではない場合の企業結合をいい、親会社と子会社の合併及び子会社同士の合併は、共通支配下の取引に含まれます。
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