公司合併是公司組織變更之重要程序之一，而在某些情況下，公司合併時股東之地位實質上並未發生改變時，縱未經股東會決議，對股東而言並無不利之處；或雖公司合併產生輕微股份稀釋之情況，但對股東予以充分保障，則雖未經股東會決議，然對股東而言亦難認係屬不當。此即在各國法制上常見的「簡易合併」(或有稱為略式合併)。本文試以比較法上之觀察為始，討論我國簡易合併法制之規範內涵，並就可能涉及之相關問題加以進一步討論。

　　The Regulation of Short-Form Merger Merger is an important part of corporation organization reform. Ordinarily, the approval of shareholders of merger arrangement entities is required in merger. But a parent corporation that owns shares of a subsidiary corporation that carry at least 90 percent of the voting power merger the subsidiary into itself the approval of the shareholders of entities if not necessary.(Short-Fonrm Merger) 　　The Paper Is to discuss and analyze the regulations of short-form merger in U.S.,E.U.,Japan and Taiwan R.O.C..