One of the points that justifies the need to amend the laws related to commercial companies is the lack of provisions related to the merger and dissolution of commercial companies in the commercial law and the bill amending part of the commercial law. Separation of commercial companies for various reasons, the institution is not widely used, but merger for various reasons is necessary and the attention of commercial companies Due to the need to regulate and approve the merger regulations, legislators could not wait for the new law to be passed. And in the development plan laws, even with short and incomplete statements, it decreed at least the merger license of some commercial companies and some of its effects, although at least from the date of approval and entry into force. Law of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran Merger of Private Commercial Companies Generally Prescribed Regarding the Conditions and Effects Integration of companies in the legal literature of the country There are no significant published written sources, while analytically one of the most complex legal institutions.