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问题	子公司合并分公司合法吗
释义	法律分析: 子公司合并分公司不合法。分公司不具有独立的主体资格，其是总公司的一个分支，财产实际为总公司所有，合并公司的前提是两个公司均为独立的公司主体。《公司法》第十四条公司可以设立分公司。设立分公司，应当向公司登记机关申请登记，领取营业执照。分公司不具有法人资格，其民事责任由公司承担。公司可以设立子公司，子公司具有法人资格，依法独立承担民事责任。《市场主体登记管理条例》第二十三条市场主体设立分支机构，应当向分支机构所在地的登记机关申请登记。
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