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parent company
A parent company is a company that owns enough voting stock in another firm to control management and operation by doing and influencing or electing its board of directors; the second company being deemed as a subsidiary of the parent company. The definition of a parent company differs by jurisdiction, with the definition normally being defined by way of laws dealing with companies in that jurisdiction
==Australia==
The parent company-subsidiary company relationship is defined by Part 1.2, Division 6, Section 46 of the Corporations Act 2001 (Cth), which states:〔(【引用サイトリンク】title= CORPORATIONS ACT 2001 - SECT 46 )〕
A body corporate (in this section called the first body ) is a subsidiary of another body corporate if, and only if:
:(a) the other body:
::(i) controls the composition of the first body's board; or
::(ii) is in a position to cast, or control the casting of, more than one-half of the maximum number of votes that might be cast at a general meeting of the first body; or
::(iii) holds more than one-half of the issued share capital of the first body (excluding any part of that issued share capital that carries no right to participate beyond a specified amount in a distribution of either profits or capital); or
:(b) the first body is a subsidiary of a subsidiary of the other body.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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