diff --git a/apps/tests/joinir_if_merge_multiple.hako b/apps/tests/joinir_if_merge_multiple.hako
new file mode 100644
index 00000000..13215437
--- /dev/null
+++ b/apps/tests/joinir_if_merge_multiple.hako
@@ -0,0 +1,73 @@
+// Phase 33-7: IfMerge lowering test (multiple variables pattern)
+//
+// Pattern: if cond { x=a; y=b; z=c } else { x=d; y=e; z=f } return x+y+z
+// Expected:
+//   - cond=true → (x=10, y=20, z=30) → return 60
+//   - cond=false → (x=40, y=50, z=60) → return 150
+
+static box IfMergeTest {
+    multiple_true() {
+        local x
+        local y
+        local z
+
+        if true {
+            x = 10
+            y = 20
+            z = 30
+        } else {
+            x = 40
+            y = 50
+            z = 60
+        }
+
+        return x + y + z
+    }
+
+    multiple_false() {
+        local x
+        local y
+        local z
+
+        if false {
+            x = 10
+            y = 20
+            z = 30
+        } else {
+            x = 40
+            y = 50
+            z = 60
+        }
+
+        return x + y + z
+    }
+
+    main() {
+        local result_true
+        local result_false
+
+        result_true = me.multiple_true()
+        result_false = me.multiple_false()
+
+        print("multiple_true: ")
+        print(result_true)
+        print("\n")
+
+        print("multiple_false: ")
+        print(result_false)
+        print("\n")
+
+        // Verify results
+        if result_true == 60 {
+            print("PASS: multiple_true\n")
+        } else {
+            print("FAIL: multiple_true\n")
+        }
+
+        if result_false == 150 {
+            print("PASS: multiple_false\n")
+        } else {
+            print("FAIL: multiple_false\n")
+        }
+    }
+}
diff --git a/apps/tests/joinir_if_merge_simple.hako b/apps/tests/joinir_if_merge_simple.hako
new file mode 100644
index 00000000..b782532e
--- /dev/null
+++ b/apps/tests/joinir_if_merge_simple.hako
@@ -0,0 +1,67 @@
+// Phase 33-7: IfMerge lowering test (simple pattern)
+//
+// Pattern: if cond { x=a; y=b } else { x=c; y=d } return x+y
+// Expected:
+//   - cond=true → (x=1, y=2) → return 3
+//   - cond=false → (x=3, y=4) → return 7
+
+static box IfMergeTest {
+    simple_true() {
+        local x
+        local y
+
+        if true {
+            x = 1
+            y = 2
+        } else {
+            x = 3
+            y = 4
+        }
+
+        return x + y
+    }
+
+    simple_false() {
+        local x
+        local y
+
+        if false {
+            x = 1
+            y = 2
+        } else {
+            x = 3
+            y = 4
+        }
+
+        return x + y
+    }
+
+    main() {
+        local result_true
+        local result_false
+
+        result_true = me.simple_true()
+        result_false = me.simple_false()
+
+        print("simple_true: ")
+        print(result_true)
+        print("\n")
+
+        print("simple_false: ")
+        print(result_false)
+        print("\n")
+
+        // Verify results
+        if result_true == 3 {
+            print("PASS: simple_true\n")
+        } else {
+            print("FAIL: simple_true\n")
+        }
+
+        if result_false == 7 {
+            print("PASS: simple_false\n")
+        } else {
+            print("FAIL: simple_false\n")
+        }
+    }
+}
diff --git a/src/mir/join_ir/lowering/if_merge.rs b/src/mir/join_ir/lowering/if_merge.rs
new file mode 100644
index 00000000..07b2d9f2
--- /dev/null
+++ b/src/mir/join_ir/lowering/if_merge.rs
@@ -0,0 +1,236 @@
+//! Phase 33-7: If/Else の IfMerge 命令への lowering
+//!
+//! 複数変数を merge する if/else を JoinInst::IfMerge に変換する。
+//!
+//! Phase 33-7 制約:
+//! - return パターンのみ（continuation は Phase 33-8）
+//! - k_next=None のみ
+
+use crate::mir::join_ir::{JoinInst, MergePair};
+use crate::mir::{BasicBlockId, MirFunction, MirInstruction, ValueId};
+use std::collections::HashSet;
+
+pub struct IfMergeLowerer {
+    debug: bool,
+}
+
+/// 検出された IfMerge パターン情報
+#[derive(Debug, Clone)]
+struct IfMergePattern {
+    cond: ValueId,
+    merge_pairs: Vec<MergePair>,
+}
+
+/// Branch 命令の情報
+#[derive(Debug, Clone)]
+struct IfBranch {
+    cond: ValueId,
+    then_block: BasicBlockId,
+    else_block: BasicBlockId,
+}
+
+impl IfMergeLowerer {
+    pub fn new(debug: bool) -> Self {
+        Self { debug }
+    }
+
+    /// if/else が IfMerge に lowering できるかチェック
+    pub fn can_lower_to_if_merge(&self, func: &MirFunction, if_block_id: BasicBlockId) -> bool {
+        self.find_if_merge_pattern(func, if_block_id).is_some()
+    }
+
+    /// if/else を IfMerge に変換
+    pub fn lower_if_to_if_merge(
+        &self,
+        func: &MirFunction,
+        if_block_id: BasicBlockId,
+    ) -> Option<JoinInst> {
+        let pattern = self.find_if_merge_pattern(func, if_block_id)?;
+
+        if self.debug {
+            eprintln!(
+                "[IfMergeLowerer] lowering to IfMerge with {} merge pairs",
+                pattern.merge_pairs.len()
+            );
+        }
+
+        // IfMerge 命令を生成
+        Some(JoinInst::IfMerge {
+            cond: pattern.cond,
+            merges: pattern.merge_pairs,
+            k_next: None, // Phase 33-7 制約
+        })
+    }
+
+    /// MIR 関数から IfMerge パターンを探す
+    fn find_if_merge_pattern(
+        &self,
+        func: &MirFunction,
+        block_id: BasicBlockId,
+    ) -> Option<IfMergePattern> {
+        // 1. Block が Branch 命令で終わっているか確認
+        let block = func.blocks.get(&block_id)?;
+        let branch = match block.terminator.as_ref()? {
+            MirInstruction::Branch {
+                condition,
+                then_bb,
+                else_bb,
+            } => IfBranch {
+                cond: *condition,
+                then_block: *then_bb,
+                else_block: *else_bb,
+            },
+            _ => return None,
+        };
+
+        // 2. then/else ブロックを取得
+        let then_block = func.blocks.get(&branch.then_block)?;
+        let else_block = func.blocks.get(&branch.else_block)?;
+
+        // 3. Phase 33-7 制約: return パターンのみ
+        //    両方のブロックが Return で終わる必要がある
+        let is_then_return = matches!(
+            then_block.terminator.as_ref(),
+            Some(MirInstruction::Return { .. })
+        );
+        let is_else_return = matches!(
+            else_block.terminator.as_ref(),
+            Some(MirInstruction::Return { .. })
+        );
+
+        if !is_then_return || !is_else_return {
+            if self.debug {
+                eprintln!(
+                    "[IfMergeLowerer] not return pattern (then={}, else={})",
+                    is_then_return, is_else_return
+                );
+            }
+            return None;
+        }
+
+        // 4. then/else で書き込まれる変数を抽出
+        let then_writes = self.extract_written_vars(&then_block.instructions);
+        let else_writes = self.extract_written_vars(&else_block.instructions);
+
+        if self.debug {
+            eprintln!(
+                "[IfMergeLowerer] then writes: {:?}, else writes: {:?}",
+                then_writes, else_writes
+            );
+        }
+
+        // 5. 両方で書き込まれる変数（共通集合）を抽出
+        let common_writes: HashSet<_> = then_writes.intersection(&else_writes).copied().collect();
+
+        if common_writes.is_empty() {
+            if self.debug {
+                eprintln!("[IfMergeLowerer] no common writes found");
+            }
+            return None;
+        }
+
+        // 6. 各共通変数について MergePair を生成
+        let mut merge_pairs = Vec::new();
+
+        for &dst in &common_writes {
+            // then ブロックで dst に書き込まれる値を探す
+            let then_val = self.find_written_value(&then_block.instructions, dst)?;
+            // else ブロックで dst に書き込まれる値を探す
+            let else_val = self.find_written_value(&else_block.instructions, dst)?;
+
+            merge_pairs.push(MergePair {
+                dst,
+                then_val,
+                else_val,
+            });
+        }
+
+        if merge_pairs.is_empty() {
+            return None;
+        }
+
+        // 7. MergePair を dst でソートして決定的に
+        merge_pairs.sort_by_key(|pair| pair.dst.0);
+
+        Some(IfMergePattern {
+            cond: branch.cond,
+            merge_pairs,
+        })
+    }
+
+    /// 命令列から書き込まれる変数集合を抽出
+    fn extract_written_vars(&self, instructions: &[MirInstruction]) -> HashSet<ValueId> {
+        let mut writes = HashSet::new();
+
+        for inst in instructions {
+            match inst {
+                MirInstruction::Copy { dst, .. }
+                | MirInstruction::Const { dst, .. }
+                | MirInstruction::BinOp { dst, .. }
+                | MirInstruction::Compare { dst, .. } => {
+                    writes.insert(*dst);
+                }
+                MirInstruction::Call { dst: Some(dst), .. }
+                | MirInstruction::BoxCall { dst: Some(dst), .. } => {
+                    writes.insert(*dst);
+                }
+                _ => {}
+            }
+        }
+
+        writes
+    }
+
+    /// 命令列から dst に書き込まれる値を探す（最後の書き込み）
+    fn find_written_value(
+        &self,
+        instructions: &[MirInstruction],
+        dst: ValueId,
+    ) -> Option<ValueId> {
+        // 逆順で探索して最後の書き込みを見つける
+        for inst in instructions.iter().rev() {
+            match inst {
+                MirInstruction::Copy {
+                    dst: inst_dst,
+                    src,
+                } if *inst_dst == dst => {
+                    return Some(*src);
+                }
+                MirInstruction::Const {
+                    dst: inst_dst, ..
+                }
+                | MirInstruction::BinOp {
+                    dst: inst_dst, ..
+                }
+                | MirInstruction::Compare {
+                    dst: inst_dst, ..
+                }
+                | MirInstruction::Call {
+                    dst: Some(inst_dst),
+                    ..
+                }
+                | MirInstruction::BoxCall {
+                    dst: Some(inst_dst),
+                    ..
+                } if *inst_dst == dst => {
+                    // dst 自身が書き込まれる場合は dst を返す
+                    return Some(dst);
+                }
+                _ => {}
+            }
+        }
+
+        None
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+
+    #[test]
+    fn test_if_merge_lowerer_creation() {
+        let lowerer = IfMergeLowerer::new(false);
+        assert!(!lowerer.debug);
+    }
+}
diff --git a/src/mir/join_ir/lowering/mod.rs b/src/mir/join_ir/lowering/mod.rs
index 8e915d03..5e5b830e 100644
--- a/src/mir/join_ir/lowering/mod.rs
+++ b/src/mir/join_ir/lowering/mod.rs
@@ -19,6 +19,7 @@ pub mod exit_args_resolver;
 pub mod funcscanner_append_defs;
 pub mod funcscanner_trim;
 pub mod generic_case_a;
+pub mod if_merge; // Phase 33-7
 pub mod if_select; // Phase 33
 pub mod loop_form_intake;
 pub mod loop_scope_shape;
@@ -46,29 +47,35 @@ pub use stageb_funcscanner::lower_stageb_funcscanner_to_joinir;
 use crate::mir::join_ir::JoinInst;
 use crate::mir::{BasicBlockId, MirFunction};
 
-/// Phase 33-3: Try to lower if/else to JoinIR Select instruction
+/// Phase 33-7: Try to lower if/else to JoinIR Select/IfMerge instruction
 ///
 /// Scope:
 /// - Only applies to whitelisted functions:
 ///   - IfSelectTest.* (Phase 33-2/33-3)
+///   - IfMergeTest.* (Phase 33-7)
 ///   - JsonShapeToMap._read_value_from_pair/1 (Phase 33-4 Stage-1)
 ///   - Stage1JsonScannerBox.value_start_after_key_pos/2 (Phase 33-4 Stage-B)
 /// - Requires NYASH_JOINIR_IF_SELECT=1 environment variable
 /// - Falls back to traditional if_phi on pattern mismatch
 ///
-/// Returns Some(JoinInst::Select) if pattern matched, None otherwise.
+/// Pattern selection:
+/// - 1 variable → Select
+/// - 2+ variables → IfMerge
+///
+/// Returns Some(JoinInst::Select) or Some(JoinInst::IfMerge) if pattern matched, None otherwise.
 pub fn try_lower_if_to_joinir(
     func: &MirFunction,
     block_id: BasicBlockId,
     debug: bool,
 ) -> Option<JoinInst> {
-    // dev トグルチェック
+    // 1. dev トグルチェック
     if !crate::config::env::joinir_if_select_enabled() {
         return None;
     }
 
-    // Phase 33-4/33-5: 関数名ガード拡張（テスト + Stage-1/Stage-B 候補）
+    // 2. Phase 33-7: 関数名ガード拡張（テスト + Stage-1/Stage-B 候補）
     let is_allowed = func.signature.name.starts_with("IfSelectTest.")
+        || func.signature.name.starts_with("IfMergeTest.") // Phase 33-7
         || func.signature.name.starts_with("Stage1JsonScannerTestBox.") // Phase 33-5 test
         || func.signature.name == "JsonShapeToMap._read_value_from_pair/1"
         || func.signature.name == "Stage1JsonScannerBox.value_start_after_key_pos/2";
@@ -83,10 +90,26 @@ pub fn try_lower_if_to_joinir(
         return None;
     }
 
-    // if_select lowering を試行
-    let lowerer = if_select::IfSelectLowerer::new(debug);
+    // 3. Phase 33-7: IfMerge を優先的に試行（複数変数パターン）
+    //    IfMerge が成功すればそれを返す、失敗したら Select を試行
+    let if_merge_lowerer = if_merge::IfMergeLowerer::new(debug);
 
-    if !lowerer.can_lower_to_select(func, block_id) {
+    if if_merge_lowerer.can_lower_to_if_merge(func, block_id) {
+        if let Some(result) = if_merge_lowerer.lower_if_to_if_merge(func, block_id) {
+            if debug {
+                eprintln!(
+                    "[try_lower_if_to_joinir] IfMerge lowering used for {}",
+                    func.signature.name
+                );
+            }
+            return Some(result);
+        }
+    }
+
+    // 4. IfMerge が失敗したら Select を試行（単一変数パターン）
+    let if_select_lowerer = if_select::IfSelectLowerer::new(debug);
+
+    if !if_select_lowerer.can_lower_to_select(func, block_id) {
         if debug {
             eprintln!(
                 "[try_lower_if_to_joinir] pattern not matched for {}",
@@ -96,11 +119,11 @@ pub fn try_lower_if_to_joinir(
         return None;
     }
 
-    let result = lowerer.lower_if_to_select(func, block_id);
+    let result = if_select_lowerer.lower_if_to_select(func, block_id);
 
     if result.is_some() && debug {
         eprintln!(
-            "[try_lower_if_to_joinir] if_select lowering used for {}",
+            "[try_lower_if_to_joinir] Select lowering used for {}",
             func.signature.name
         );
     }
diff --git a/src/tests/mir_joinir_if_select.rs b/src/tests/mir_joinir_if_select.rs
index 73f51465..3c2d5aa5 100644
--- a/src/tests/mir_joinir_if_select.rs
+++ b/src/tests/mir_joinir_if_select.rs
@@ -373,4 +373,198 @@ mod tests {
 
         eprintln!("✅ verify_select_minimal properly checks invariants from phi_invariants.rs and conservative.rs");
     }
+
+    // ============================================================================
+    // Phase 33-7: IfMerge lowering tests
+    // ============================================================================
+
+    /// Helper to create a 2-variable IfMerge pattern MIR
+    fn create_if_merge_simple_pattern_mir() -> MirFunction {
+        let mut blocks = BTreeMap::new();
+
+        // Entry block (bb0): branch on cond
+        let mut entry = BasicBlock::new(BasicBlockId::new(0));
+        entry.terminator = Some(MirInstruction::Branch {
+            condition: ValueId(0), // cond
+            then_bb: BasicBlockId::new(1),
+            else_bb: BasicBlockId::new(2),
+        });
+        blocks.insert(BasicBlockId::new(0), entry);
+
+        // Then block (bb1): x = 1, y = 2
+        let mut then_block = BasicBlock::new(BasicBlockId::new(1));
+        then_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(3), // x = 1
+            value: crate::mir::ConstValue::Integer(1),
+        });
+        then_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(4), // y = 2
+            value: crate::mir::ConstValue::Integer(2),
+        });
+        then_block.terminator = Some(MirInstruction::Return {
+            value: Some(ValueId(10)), // result (x + y computed elsewhere)
+        });
+        blocks.insert(BasicBlockId::new(1), then_block);
+
+        // Else block (bb2): x = 3, y = 4
+        let mut else_block = BasicBlock::new(BasicBlockId::new(2));
+        else_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(3), // x = 3 (same dst as then!)
+            value: crate::mir::ConstValue::Integer(3),
+        });
+        else_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(4), // y = 4 (same dst as then!)
+            value: crate::mir::ConstValue::Integer(4),
+        });
+        else_block.terminator = Some(MirInstruction::Return {
+            value: Some(ValueId(20)), // result (x + y computed elsewhere)
+        });
+        blocks.insert(BasicBlockId::new(2), else_block);
+
+        use crate::mir::{EffectMask, MirType};
+        use crate::mir::function::FunctionMetadata;
+        use std::collections::HashMap;
+
+        MirFunction {
+            signature: crate::mir::FunctionSignature {
+                name: "IfMergeTest.simple_true/0".to_string(),
+                params: vec![],
+                return_type: MirType::Integer,
+                effects: EffectMask::PURE,
+            },
+            entry_block: BasicBlockId::new(0),
+            blocks: blocks.into_iter().collect(),
+            locals: vec![],
+            params: vec![ValueId(0)],
+            next_value_id: 23,
+            metadata: FunctionMetadata::default(),
+        }
+    }
+
+    /// Helper to create a 3-variable IfMerge pattern MIR
+    fn create_if_merge_multiple_pattern_mir() -> MirFunction {
+        let mut blocks = BTreeMap::new();
+
+        // Entry block (bb0): branch on cond
+        let mut entry = BasicBlock::new(BasicBlockId::new(0));
+        entry.terminator = Some(MirInstruction::Branch {
+            condition: ValueId(0), // cond
+            then_bb: BasicBlockId::new(1),
+            else_bb: BasicBlockId::new(2),
+        });
+        blocks.insert(BasicBlockId::new(0), entry);
+
+        // Then block (bb1): x = 10, y = 20, z = 30
+        let mut then_block = BasicBlock::new(BasicBlockId::new(1));
+        then_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(3), // x = 10
+            value: crate::mir::ConstValue::Integer(10),
+        });
+        then_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(4), // y = 20
+            value: crate::mir::ConstValue::Integer(20),
+        });
+        then_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(5), // z = 30
+            value: crate::mir::ConstValue::Integer(30),
+        });
+        then_block.terminator = Some(MirInstruction::Return {
+            value: Some(ValueId(10)), // result (x + y + z computed elsewhere)
+        });
+        blocks.insert(BasicBlockId::new(1), then_block);
+
+        // Else block (bb2): x = 40, y = 50, z = 60
+        let mut else_block = BasicBlock::new(BasicBlockId::new(2));
+        else_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(3), // x = 40 (same dst as then!)
+            value: crate::mir::ConstValue::Integer(40),
+        });
+        else_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(4), // y = 50 (same dst as then!)
+            value: crate::mir::ConstValue::Integer(50),
+        });
+        else_block.instructions.push(MirInstruction::Const {
+            dst: ValueId(5), // z = 60 (same dst as then!)
+            value: crate::mir::ConstValue::Integer(60),
+        });
+        else_block.terminator = Some(MirInstruction::Return {
+            value: Some(ValueId(20)), // result (x + y + z computed elsewhere)
+        });
+        blocks.insert(BasicBlockId::new(2), else_block);
+
+        use crate::mir::{EffectMask, MirType};
+        use crate::mir::function::FunctionMetadata;
+        use std::collections::HashMap;
+
+        MirFunction {
+            signature: crate::mir::FunctionSignature {
+                name: "IfMergeTest.multiple_true/0".to_string(),
+                params: vec![],
+                return_type: MirType::Integer,
+                effects: EffectMask::PURE,
+            },
+            entry_block: BasicBlockId::new(0),
+            blocks: blocks.into_iter().collect(),
+            locals: vec![],
+            params: vec![ValueId(0)],
+            next_value_id: 24,
+            metadata: FunctionMetadata::default(),
+        }
+    }
+
+    /// Phase 33-7: Test IfMerge lowering for 2-variable pattern
+    #[test]
+    fn test_if_merge_simple_pattern() {
+        use crate::mir::join_ir::JoinInst;
+
+        std::env::set_var("NYASH_JOINIR_IF_SELECT", "1");
+
+        let func = create_if_merge_simple_pattern_mir();
+        let entry_block = func.entry_block;
+        let result = try_lower_if_to_joinir(&func, entry_block, true);
+
+        assert!(
+            result.is_some(),
+            "Expected simple 2-variable pattern to be lowered to IfMerge"
+        );
+
+        if let Some(JoinInst::IfMerge { cond, merges, k_next }) = result {
+            eprintln!("✅ Simple pattern (2 vars) successfully lowered to IfMerge");
+            eprintln!("   cond: {:?}, merges: {} pairs, k_next: {:?}", cond, merges.len(), k_next);
+            assert_eq!(merges.len(), 2, "Expected 2 MergePairs for x and y");
+            assert!(k_next.is_none(), "Phase 33-7 constraint: k_next should be None");
+        } else {
+            panic!("Expected JoinInst::IfMerge, got {:?}", result);
+        }
+
+        std::env::remove_var("NYASH_JOINIR_IF_SELECT");
+    }
+
+    /// Phase 33-7: Test IfMerge lowering for 3-variable pattern
+    #[test]
+    fn test_if_merge_multiple_pattern() {
+        use crate::mir::join_ir::JoinInst;
+
+        std::env::set_var("NYASH_JOINIR_IF_SELECT", "1");
+
+        let func = create_if_merge_multiple_pattern_mir();
+        let entry_block = func.entry_block;
+        let result = try_lower_if_to_joinir(&func, entry_block, true);
+
+        assert!(
+            result.is_some(),
+            "Expected multiple 3-variable pattern to be lowered to IfMerge"
+        );
+
+        if let Some(JoinInst::IfMerge { cond, merges, k_next }) = result {
+            eprintln!("✅ Multiple pattern (3 vars) successfully lowered to IfMerge");
+            eprintln!("   cond: {:?}, merges: {} pairs, k_next: {:?}", cond, merges.len(), k_next);
+            assert_eq!(merges.len(), 3, "Expected 3 MergePairs for x, y, and z");
+            assert!(k_next.is_none(), "Phase 33-7 constraint: k_next should be None");
+        } else {
+            panic!("Expected JoinInst::IfMerge, got {:?}", result);
+        }
+
+        std::env::remove_var("NYASH_JOINIR_IF_SELECT");
+    }
 }