Market Chatter-Corporate finance press digest

Dec 26 (Reuters) - The following corporate finance-related stories were reported by media on Tuesday:

* Japan's Mitsubishi Chemical Holdings Corp will acquire Qualicaps Co Ltd from U.S.-based Carlyle Group LP , a person familiar with the matter said on Tuesday, rewarding the buyout firm's second attempt to sell the drug capsule maker.

* Private equity firms Carlyle Group LP and KKR & Co LP have emerged as the lead contenders to take over Reynolds and Reynolds, a software company hoping to sell itself for $5 billion, three people familiar with the matter said.