合併の完全支配関係継続要件は垂直合併と水平合併で異なる https://ogw-blog.com/%e5%90%88%e4%bd%b5%e3%81%ae%e5%ae%8c%e5%85%a8%e6%94%af%e9%85%8d%e9%96%a2%e4%bf%82%e7%b6%99%e7%b6%9a%e8%a6%81%e4%bb%b6%e3%81%ae%e7%95%99%e6%84%8f%e7%82%b9/