Decision and Details
Absorption-type merger of タクエーホーム株式会社 by 株式会社Ｌｉｂ Ｗｏｒｋ
Because this was a merger without consideration between a wholly owned parent and its subsidiary, it constitutes a simplified merger under Article 796, paragraph 2 of the Companies Act for the surviving company and an abbreviated merger under Article 784, paragraph 1 of the Companies Act for the absorbed company.
All assets and liabilities were transferred. There will be no increase in stated capital, capital reserves or earned reserves. The impact on profit or loss is Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Absorption-type merger of タクエーホーム株式会社 by 株式会社Ｌｉｂ Ｗｏｒｋ |
| Decision Date | 20 February 2026 (date the absorption-type merger agreement was executed) |
| Implementation Date | 1 June 2026 (effective date; completed) |
| Period Covered | From 1 June 2026 onward |
| Amount | Transferred assets: ¥2,390,909 thousand (as of 31 May 2025); transferred liabilities: ¥1,938,257 thousand (as of 31 May 2025) |
| Impact on Business Performance | All assets and liabilities were transferred. There will be no increase in stated capital, capital reserves or earned reserves. The impact on profit or loss is Not disclosed. |
| Reason | Because this was a merger without consideration between a wholly owned parent and its subsidiary, it constitutes a simplified merger under Article 796, paragraph 2 of the Companies Act for the surviving company and an abbreviated merger under Article 784, paragraph 1 of the Companies Act for the absorbed company. |
| Governing Rule | Companies Act, Article 789, paragraphs 2 and 3; Article 794, paragraph 1; Article 796, paragraphs 1, 2 and 3; Article 799, paragraphs 2 and 3; Article 801, paragraph 1; Article 782, paragraph 1; Article 784, paragraph 1; and Article 921; Companies Act Enforcement Regulations, Articles 182, 191 and 200 |
| Future plans | The company plans to apply for registration of the change under Article 921 of the Companies Act on 1 June 2026. |
Items this document does not state (3)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Because this was a merger between a wholly owned parent and its subsidiary, the procedures were conducted as a simplified merger and an abbreviated merger under the Companies Act.