The new Japanese gas leader is to be established in early 2003.
BOC and Air Liquide intend to combine their Japanese industrial and medical gases businesses in new company named Japan Air Gases.
The new company will be a leading industrial gas firm in Japan, with combined sales of some 138 billion yen.
Japan Air Gases will achieve potential synergy benefits estimated at 5 billion yen a year.
BOC will hold 45% in Japan Air Gases and ALJ 55%.
Each company will be equally represented on the board of Japan Air Gases, which will set strategic direction and approve major decisions.
A Russian fighter with call sign Rassvet (Sunrise) destroyed an Abrams tank in the area of Avdiivka, the 15th Separate Guards Motorized Rifle Brigade said