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The subject of this study is to analyze a case to find what sort of effects reorganizations such as a merger, business transfer, company spin-off, and stock transfer will have on the laws and regulations of that country (Company Law in Japan, Securities and Exchange Law, tax law and accounting) and those of other relevant countries (SEC, IRC and FASB) for the controlling company (surviving company) & the controlled company (extinguishing company) themselves and their shareholders (corporations and individuals). We used an organizational act similar to a merger by means of the creation of the complete relationship of a parent and its subsidiary by a stock exchange of Daiichi Sankyo, as a material for this purpose. I studied Joint Share Transfer of Shares of Daiichi Pharmaceutical Co., Ltd. and Sankyo Company, Limited for shares of Daiichi Sankyo Company, Limited, 2000. This paper is the fruit of the study.. Daiichi Pharmaceutical and Sankyo merged in the pooling of interest method in September 2005. However, because the foreign ownership of Daiichi Sankyo Company, Limited is high at 32.7%, it was necessary to submit Form 4 to SEC in June 2005. We carried out a comparative study of accounting in Japan and the USA centering on the difference between the pooling of interest method and the purchase method, using this as the material for the study.