{"id":1219,"date":"2026-08-18T11:47:29","date_gmt":"2026-08-18T02:47:29","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=columm&p=1219"},"modified":"2026-08-18T18:34:22","modified_gmt":"2026-08-18T09:34:22","slug":"ma-accounting-basics","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/ma-accounting-basics\/","title":{"rendered":"M&A\u4f1a\u8a08\u306e\u57fa\u790e\uff5c\u306e\u308c\u3093\u306e\u51e6\u7406\u3068\u624b\u6cd5\u5225\u306e\u4ed5\u8a33\u30fb\u8b72\u6e21\u4fa1\u683c\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"\n

\u6c7a\u7b97\u66f8\u306e\u4f5c\u308a\u65b9\u3072\u3068\u3064\u3067\u4f1a\u793e\u306e\u8a55\u4fa1\u984d\u306f\u52d5\u304d\u307e\u3059\u3002\u53d6\u5f97\u6cd5\u306e4\u30b9\u30c6\u30c3\u30d7\u3001\u511f\u5374\u3068\u6e1b\u640d\u306e\u8003\u3048\u65b9\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u4e8b\u696d\u8b72\u6e21\u3068\u3044\u3063\u305f\u624b\u6cd5\u3054\u3068\u306e\u5e33\u7c3f\u306e\u52d5\u304d\u3001\u7a0e\u52d9\u3068\u306e\u5dee\u307e\u3067\u3092\u6574\u7406\u3002\u8b72\u53d7\u4f01\u696d\u304c\u3069\u3053\u3092\u898b\u3066\u3044\u308b\u304b\u304c\u5206\u304b\u308b\u3068\u3001\u4ea4\u6e09\u306b\u5165\u308b\u524d\u306b\u81ea\u793e\u3067\u76f4\u305b\u308b\u8ad6\u70b9\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\n
\n
\"M&A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\"<\/a><\/figure>\n<\/div>\n\n\n\n
\n
\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. M&A\u4f1a\u8a08\u306e\u5168\u4f53\u50cf\u30683\u3064\u306e\u4f1a\u8a08<\/a>
    1. M&A\u4f1a\u8a08\u304c\u95a2\u308f\u308b3\u3064\u306e\u5834\u9762<\/a><\/li>
    2. \u500b\u5225\u4f1a\u8a08\u30fb\u9023\u7d50\u4f1a\u8a08\u30fb\u7a0e\u52d9\u4f1a\u8a08\u306e\u9055\u3044<\/a><\/li>
    3. \u4e2d\u5c0f\u4f01\u696d\u304c\u62e0\u308b\u4f1a\u8a08\u30eb\u30fc\u30eb<\/a><\/li><\/ol><\/li>
    4. M&A\u4f1a\u8a08\u306e\u539f\u5247\u3067\u3042\u308b\u53d6\u5f97\u6cd5\u306e4\u30b9\u30c6\u30c3\u30d7<\/a>
      1. \u53d6\u5f97\u4f01\u696d\u3068\u53d6\u5f97\u65e5\u3092\u6c7a\u3081\u308b<\/a><\/li>
      2. \u53d6\u5f97\u539f\u4fa1\u3092\u7b97\u5b9a\u3059\u308b<\/a><\/li>
      3. \u53d6\u5f97\u539f\u4fa1\u3092\u8cc7\u7523\u30fb\u8ca0\u50b5\u3078\u914d\u5206\u3059\u308b<\/a><\/li>
      4. \u306e\u308c\u3093\u307e\u305f\u306f\u8ca0\u306e\u306e\u308c\u3093\u3092\u6e2c\u5b9a\u3059\u308b<\/a><\/li><\/ol><\/li>
      5. \u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u511f\u5374\u30fb\u6e1b\u640d<\/a>
        1. \u306e\u308c\u3093\u306e\u4e2d\u8eab<\/a><\/li>
        2. \u65e5\u672c\u57fa\u6e96\u306e\u306e\u308c\u3093\u511f\u5374<\/a><\/li>
        3. \u6e1b\u640d\u51e6\u7406\u306e\u8003\u3048\u65b9<\/a><\/li>
        4. IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3068\u306e\u9055\u3044<\/a><\/li>
        5. \u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>
        6. \u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093\u3068\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u306e\u30ba\u30ec<\/a><\/li><\/ol><\/li>
        7. M&A\u624b\u6cd5\u5225\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/a>
          1. \u624b\u6cd5\u5225\u306e\u51e6\u7406\u3092\u4e00\u89a7\u3067\u78ba\u8a8d<\/a><\/li>
          2. \u682a\u5f0f\u8b72\u6e21\u306e\u4ed5\u8a33<\/a><\/li>
          3. \u4e8b\u696d\u8b72\u6e21\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>
          4. \u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>
          5. \u682a\u5f0f\u4ea4\u63db\u306e\u4ed5\u8a33<\/a><\/li>
          6. \u5438\u53ce\u5408\u4f75\u306e\u4ed5\u8a33<\/a><\/li>
          7. \u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><\/ol><\/li>
          8. M&A\u5f8c\u306e\u6c7a\u7b97\u66f8\u306b\u73fe\u308c\u308b\u5909\u5316<\/a>
            1. \u7dcf\u8cc7\u7523\u3068\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u52d5\u304d<\/a><\/li>
            2. \u55b6\u696d\u5229\u76ca\u306b\u52b9\u304f\u306e\u308c\u3093\u511f\u5374<\/a><\/li>
            3. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u62bc\u3055\u3048\u3066\u304a\u304f\u7406\u7531<\/a><\/li><\/ol><\/li>
            4. \u4f1a\u8a08\u51e6\u7406\u304c\u8b72\u6e21\u4fa1\u683c\u3092\u52d5\u304b\u3059\u4ed5\u7d44\u307f<\/a>
              1. \u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5897\u6e1b\u304c\u4fa1\u683c\u306b\u76f4\u7d50\u3059\u308b<\/a><\/li>
              2. \u306e\u308c\u3093\u511f\u5374\u306e\u8ca0\u62c5\u304c\u8cb7\u3044\u624b\u306e\u4e0a\u9650\u4fa1\u683c\u3092\u6c7a\u3081\u308b<\/a><\/li>
              3. \u9023\u7d50\u3092\u4f5c\u3089\u306a\u3044\u8cb7\u3044\u624b\u3067\u306f\u306e\u308c\u3093\u304c\u898b\u3048\u306a\u3044<\/a><\/li>
              4. \u8ca1\u52d9DD\u3067\u4fee\u6b63\u3055\u308c\u3084\u3059\u3044\u9805\u76ee<\/a><\/li><\/ol><\/li>
              5. \u4f1a\u793e\u58f2\u5374\u524d\u306b\u6c7a\u7b97\u66f8\u3067\u70b9\u691c\u3057\u3066\u304a\u304f\u9805\u76ee<\/a>
                1. \u6c7a\u7b97\u66f8\u306e\u4e8b\u524d\u70b9\u691c\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li>
                2. \u73fe\u5834\u3067\u591a\u3044\u8aa4\u89e3<\/a><\/li><\/ol><\/li>
                3. M&A\u4f1a\u8a08\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
                4. M&A\u4f1a\u8a08\u3068\u624b\u6cd5\u5225\u4ed5\u8a33\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n\n \n \n \n \n <\/figure>\n\n \n \n \n \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n <\/p>\n\n \n \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n <\/p>\n\n \n \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n <\/p>\n\n \n \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n <\/p>\n\n \n \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n <\/p>\n <\/div>\n\n \n \n \n \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080 \u203a\n <\/span>\n\n \n \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n <\/p>\n <\/div>\n <\/aside>\n<\/a>\n\n\n\n

                  M&A\u4f1a\u8a08\u306e\u5168\u4f53\u50cf\u30683\u3064\u306e\u4f1a\u8a08<\/h2>\n\n\n\n

                  \u6c7a\u7b97\u66f8\u3092\u51fa\u3057\u305f\u77ac\u9593\u306b\u8a71\u304c\u6b62\u307e\u308b\u5834\u9762\u3001\u521d\u671f\u306e\u9762\u8ac7\u3067\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u6570\u5b57\u304c\u60aa\u3044\u304b\u3089\u3067\u306f\u306a\u304f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u898b\u305f\u3044\u5f62\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u539f\u56e0\u3067\u3059\u3002\u4f55\u3068\u4f55\u304c\u9055\u3046\u306e\u304b\u3092\u62bc\u3055\u3048\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<\/p>\n\n\n\n

                  M&A\u4f1a\u8a08\u304c\u95a2\u308f\u308b3\u3064\u306e\u5834\u9762<\/h3>\n\n\n\n

                  \u4f1a\u8a08\u304c\u9854\u3092\u51fa\u3059\u306e\u306f\u3001\u4fa1\u683c\u3092\u6c7a\u3081\u308b\u3068\u304d\u3001\u53d6\u5f15\u3092\u5e33\u7c3f\u306b\u843d\u3068\u3059\u3068\u304d\u3001\u7d71\u5408\u5f8c\u306e\u696d\u7e3e\u3092\u898b\u308b\u3068\u304d\u306e3\u3064\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u306e\u306f\u524d\u534a2\u3064\u3067\u3059\u3002<\/p>\n\n\n\n