関連会社

• 読み: かんれんがいしゃ
• ローマ字: kanren gaisha
• 漢字の分解: 関 (kan) — relate, connect; 連 (ren) — link, series; 会 (kai) — association; 社 (sha) — company
• 発音: /kan.ɾen.ɡai.ɕa/

意味

Affiliated company; associated company. A company in which another company holds a significant but non-controlling equity stake, typically between 20% and 50%.

Under Japanese accounting standards, a company is generally treated as a 関連会社 when the investor holds 20–50% of the voting rights and exercises significant influence over management decisions. Distinguished from 子会社 (subsidiary), where the parent holds more than 50%. Transactions between a parent and its 関連会社 must be conducted on arm's-length terms to avoid conflict of interest.

例文

1. 持株比率が20%以上50%未満の場合、一般的に関連会社として扱われる。
2. 親会社と関連会社間の取引は、公正な価格条件で行われるべきだ。
3. グループの関連会社を整理統合することで、経営効率の改善を図る方針が示された。

使い方ガイド

場面: corporate accounting, company law, financial reporting, group management

トーン: technical

起源と歴史

Compound of 関連 (relation, connection) and 会社 (company). The term directly mirrors the English accounting concept of 'associated company' and was standardised as Japanese GAAP aligned with international norms.

文化的背景

時代: Modern

世代: Adults

社会的背景: Business/Finance