daijr
http://www.japaneselawtranslation.go.jp/law/detail/?id=3206&vm=04&re=01
二十九　吸収分割　株式会社又は合同会社がその事業に関して有する権利義務の全部又は一部を分割後他の会社に承継させることをいう。
(xxix)　"Absorption-type Company Split" means the action of causing another Company to succeed to all or part of 
the rights and obligations that a Stock Company or Limited Liability Company holds in connection with its business 
undertakings;