{"id":1872,"date":"2026-10-15T11:21:58","date_gmt":"2026-10-15T02:21:58","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=1872"},"modified":"2026-10-15T18:14:21","modified_gmt":"2026-10-15T09:14:21","slug":"stock-purchase-agreement","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/stock-purchase-agreement\/","title":{"rendered":"\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\uff08SPA\uff09\u306e\u3072\u306a\u5f62\u3068\u6ce8\u610f\u70b9\uff5c\u4f1a\u793e\u58f2\u5374\u306e\u6761\u9805\u3068\u5370\u7d19\u7a0e"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3092\u58f2\u308b\u3068\u304d\u306b\u4ea4\u308f\u3059\u6700\u7d42\u5951\u7d04\u306f\u3001\u4fa1\u683c\u3060\u3051\u3067\u306a\u304f\u8868\u660e\u4fdd\u8a3c\u3084\u88dc\u511f\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664\u307e\u3067\u6c7a\u3081\u308b\u91cd\u3044\u66f8\u9762\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u5951\u7d04\u66f8\u30b5\u30f3\u30d7\u30eb\uff082025\u5e7412\u670815\u65e5\u6642\u70b9\u7248\uff09\u3092\u4e0b\u6577\u304d\u306b\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u4ea4\u6e09\u3067\u8b72\u308c\u306a\u3044\u70b9\u3001\u53e4\u3044\u4f1a\u793e\u307b\u3069\u9665\u308a\u3084\u3059\u3044\u682a\u5238\u306e\u843d\u3068\u3057\u7a74\u3001\u53ce\u5165\u5370\u7d19\u304c\u8981\u308b\u30b1\u30fc\u30b9\u307e\u3067\u3001\u521d\u3081\u3066\u306e\u7d4c\u55b6\u8005\u306b\u3082\u5206\u304b\u308b\u8a00\u8449\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp\" alt=\"\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u30e1\u30fc\u30eb\u76f8\u8ac7\uff5c\u58f2\u5374\u3092\u6c7a\u3081\u308b\u524d\u3067\u3082\u76f8\u8ac7\u53ef\u80fd\u30fb\u521d\u56de\u306f\u4f1a\u793e\u540d\u3068\u96fb\u8a71\u756a\u53f7\u4e0d\u8981\" class=\"wp-image-14107\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\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\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\uff08SPA\uff09\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306b\u304a\u3051\u308b\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u4f4d\u7f6e\u3065\u3051<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u306f\u682a\u4e3b\u3067\u3042\u308b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u57fa\u672c\u5408\u610f\u66f8\u30fb\u6700\u7d42\u5951\u7d04\u66f8\uff08DA\uff09\u3068\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u540c\u6642\u306b\u7d50\u3076\u3053\u3068\u304c\u3042\u308b\u5951\u7d04<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3068\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u9055\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u304c\u9078\u3070\u308c\u308b3\u3064\u306e\u7406\u7531<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u9078\u629e\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5951\u7d04\u8cac\u4efb\u306e\u91cd\u3055<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u5404\u6761\u9805\u306e\u5f79\u5272<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3072\u306a\u5f62\uff082025\u5e7412\u6708\u6642\u70b9\u7248\uff09<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u30b5\u30f3\u30d7\u30eb\u306e\u7ae0\u7acb\u3066\u3068\u4e3b\u306a\u6761\u6587<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u7c21\u6613\u7248\u306e\u6761\u6587\u69cb\u6210\u3067\u8db3\u308a\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u6700\u65b0\u7248\u3067\u52a0\u308f\u3063\u305f\u58f2\u308a\u624b\u3092\u5b88\u308b\u6761\u9805<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u304c\u4ea4\u6e09\u3067\u62bc\u3055\u3048\u305f\u3044\u6761\u9805\u5225\u306e\u6ce8\u610f\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u8b72\u6e21\u4fa1\u683c\u3068\u652f\u6255\u65b9\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6761\u4ef6\uff08\u524d\u63d0\u6761\u4ef6\uff09<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u8868\u660e\u4fdd\u8a3c<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u88dc\u511f\uff08\u640d\u5bb3\u8ce0\u511f\uff09<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3068\u5f79\u54e1\u306e\u51e6\u9047<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u7af6\u696d\u907f\u6b62\u7fa9\u52d9\u3068\u5f15\u304d\u629c\u304d\u306e\u7981\u6b62<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u5951\u7d04\u306e\u89e3\u9664<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u306e\u7de0\u7d50\u304b\u3089\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306e\u6d41\u308c<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u6761\u4ef6\u306e\u6750\u6599\u304c\u305d\u308d\u3046<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u30c9\u30e9\u30d5\u30c8\u306e\u4f5c\u6210\u3068\u6761\u4ef6\u4ea4\u6e09<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u682a\u5f0f\u306e\u8b72\u6e21\u627f\u8a8d<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3068\u540d\u7fa9\u66f8\u63db<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u306b\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306f\u682a\u5238\u306e\u6709\u7121\u3092\u78ba\u8a8d<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u7406\u7531<\/a><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u682a\u5238\u306e\u6709\u7121\u3092\u78ba\u304b\u3081\u3066\u624b\u5f53\u3066\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u30b1\u30fc\u30b9\u5225\u306e\u5370\u7d19\u7a0e\u306e\u6271\u3044<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u300c200\u5186\u300d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3069\u3093\u306a\u3068\u304d\u304b<\/a><\/li><li><a href=\"#arkb-toc-34\" class=\"ark-block-toc__link\">\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u58f2\u308b\u306a\u3089\u53d7\u53d6\u66f8\u3082\u975e\u8ab2\u7a0e<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-35\" class=\"ark-block-toc__link\">\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306e\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-36\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-37\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u307e\u3068\u3081\uff5c\u58f2\u308a\u624b\u304c\u7f72\u540d\u524d\u306b\u78ba\u304b\u3081\u308b\u3053\u3068<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp\" alt=\"\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u8b72\u6e21\u306a\u3069M&amp;A\u624b\u6cd5\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13671\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\uff08SPA\uff09\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5951\u7d04\u66f8\u306f\u4ef2\u4ecb\u4f1a\u793e\u304c\u7528\u610f\u3057\u3066\u304f\u308c\u308b\u3082\u306e\u300d\u3068\u53d7\u3051\u8eab\u3067\u69cb\u3048\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306f\u3001\u682a\u4e3b\u304c\u6301\u3064\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u3078\u58f2\u308a\u6e21\u3059\u6761\u4ef6\u3092\u78ba\u5b9a\u3055\u305b\u308b\u6700\u7d42\u5951\u7d04\u3067\u3001\u82f1\u8a9e\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066SPA\uff08Share Purchase Agreement\uff09\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u4fa1\u683c\u3084\u652f\u6255\u65e5\u306b\u52a0\u3048\u3001\u5f15\u6e21\u3057\u5f8c\u306b\u554f\u984c\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d\u306e\u8cac\u4efb\u306e\u5206\u3051\u65b9\u307e\u3067\u3001\u3053\u306e\u4e00\u901a\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u8aad\u307f\u98db\u3070\u3057\u3066\u3088\u3044\u6761\u6587\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306b\u304a\u3051\u308b\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u4f4d\u7f6e\u3065\u3051<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3064\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u306b\u79fb\u3057\u3001\u4f1a\u793e\u3092\u307e\u308b\u3054\u3068\u5f15\u304d\u7d99\u3044\u3067\u3082\u3089\u3046\u624b\u6cd5\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u6700\u3082\u591a\u304f\u9078\u3070\u308c\u3001\u5951\u7d04\u66f8\u306e\u5354\u8b70\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-sale-flow\/\">\u4f1a\u793e\u58f2\u5374\u306e\u6d41\u308c<\/a>\u306e\u7d42\u76e4\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u7d42\u3048\u305f\u3042\u305f\u308a\u3067\u672c\u683c\u5316\u3057\u307e\u3059\u3002\u7f72\u540d\u3068\u4ee3\u91d1\u6c7a\u6e08\u3092\u540c\u3058\u65e5\u306b\u884c\u3046\u6848\u4ef6\u3082\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u8abf\u6574\u3092\u5f85\u3063\u3066\u9593\u3092\u3042\u3051\u308b\u6848\u4ef6\u3082\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u306f\u682a\u4e3b\u3067\u3042\u308b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u3067\u682a\u5f0f\u3092\u58f2\u308b\u306e\u306f\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001\u682a\u5f0f\u3092\u6301\u3064\u682a\u4e3b\u672c\u4eba\u3067\u3059\u3002\u8868\u660e\u4fdd\u8a3c\u3084\u88dc\u511f\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u306e\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3002\u914d\u5076\u8005\u3084\u5b50\u304c\u682a\u5f0f\u3092\u6301\u3063\u3066\u3044\u308b\u306a\u3089\u3001\u5168\u54e1\u304c\u58f2\u308b\u5074\u3068\u3057\u3066\u7f72\u540d\u3059\u308b\u304b\u3001\u4e8b\u524d\u306b\u30aa\u30fc\u30ca\u30fc\u3078\u682a\u5f0f\u3092\u96c6\u3081\u3066\u304b\u3089\u5951\u7d04\u306b\u81e8\u307f\u307e\u3059\u3002\u8ab0\u304c\u3044\u304f\u3089\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u306e\u304b\u3001\u7f72\u540d\u524d\u306b\u78ba\u304b\u3081\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u57fa\u672c\u5408\u610f\u66f8\u30fb\u6700\u7d42\u5951\u7d04\u66f8\uff08DA\uff09\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-da-final-contract-basic-contents-notes\/\">\u6700\u7d42\u5951\u7d04\u66f8<\/a>\u306fDA\uff08Definitive Agreement\uff09\u3068\u7dcf\u79f0\u3055\u308c\u3001\u682a\u5f0f\u8b72\u6e21\u3067\u306fSPA\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u305d\u306e\u624b\u524d\u3067\u4ea4\u308f\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/memorandum-of-understanding\/\">\u57fa\u672c\u5408\u610f\u66f8<\/a>\u306f\u3001\u72ec\u5360\u4ea4\u6e09\u3084\u79d8\u5bc6\u4fdd\u6301\u306a\u3069\u3092\u9664\u3044\u3066\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6301\u305f\u305b\u306a\u3044\u306e\u304c\u901a\u4f8b\u3002SPA\u306f\u7f72\u540d\u3057\u305f\u6642\u70b9\u3067\u53cc\u65b9\u3092\u62d8\u675f\u3057\u3001\u4e00\u65b9\u306e\u90fd\u5408\u3067\u6761\u4ef6\u3092\u5909\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u540c\u6642\u306b\u7d50\u3076\u3053\u3068\u304c\u3042\u308b\u5951\u7d04<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3061\u7d9a\u3051\u308b\u5834\u5408\u3084\u3001\u524d\u793e\u9577\u304c\u5f15\u7d99\u304e\u3067\u4f1a\u793e\u306b\u6b8b\u308b\u5834\u5408\u306f\u3001SPA\u3068\u306f\u5225\u306e\u5951\u7d04\u3082\u4ea4\u308f\u3057\u307e\u3059\u3002\u4ee3\u8868\u4f8b\u306f\u682a\u4e3b\u9593\u5951\u7d04\u3067\u3001\u6b8b\u308b\u682a\u4e3b\u3068\u8b72\u53d7\u4f01\u696d\u304c\u8b70\u6c7a\u6a29\u306e\u4f7f\u3044\u65b9\u3084\u5c06\u6765\u306e\u682a\u5f0f\u306e\u8cb7\u53d6\u308a\u3092\u53d6\u308a\u6c7a\u3081\u308b\u3082\u306e\u3002\u682a\u5f0f\u306e\u4e00\u90e8\u3060\u3051\u3092\u8b72\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a<\/a>\u3067\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002\u524d\u793e\u9577\u306e\u5f79\u5272\u3068\u5831\u916c\u306f\u3001\u9867\u554f\u5951\u7d04\u306a\u3069\u3067\u5225\u306b\u5b9a\u3081\u3066\u304a\u304f\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3068\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u4f1a\u793e\u58f2\u5374\u306a\u306e\u306b\u3001\u5951\u7d04\u66f8\u306e\u4e2d\u8eab\u306f\u306a\u305c\u3053\u3053\u307e\u3067\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3067\u306f\u682a\u4e3b\u500b\u4eba\u304c\u58f2\u308b\u5074\u306b\u7acb\u3063\u3066\u4f1a\u793e\u305d\u306e\u3082\u306e\u3092\u5f15\u304d\u6e21\u3059\u306e\u306b\u5bfe\u3057\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-agreement\/\">\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8<\/a>\u3067\u306f\u4f1a\u793e\u304c\u58f2\u308b\u5074\u3068\u306a\u308a\u3001\u5de5\u5834\u3084\u5728\u5eab\u3001\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306a\u3069\u3092\u4e00\u3064\u305a\u3064\u7279\u5b9a\u3057\u3066\u79fb\u3057\u307e\u3059\u3002\u4e0b\u8868\u306b\u3001\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u3076\u969b\u306e\u5224\u65ad\u6750\u6599\u306b\u306a\u308b\u9055\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8<\/th><th>\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8<\/th><\/tr><\/thead><tbody><tr><td><strong>\u58f2\u308b\u5074\u306e\u5f53\u4e8b\u8005<\/strong><\/td><td>\u682a\u4e3b\uff08\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\uff09<\/td><td>\u4f1a\u793e<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u306e\u5bfe\u8c61<\/strong><\/td><td>\u767a\u884c\u6e08\u682a\u5f0f\uff08\u4f1a\u793e\u307e\u308b\u3054\u3068\uff09<\/td><td>\u5951\u7d04\u3067\u7279\u5b9a\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u5951\u7d04\u95a2\u4fc2<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u306e\u53d7\u53d6\u4eba\u3068\u8ab2\u7a0e<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u53d7\u3051\u53d6\u308a\u3001\u8b72\u6e21\u76ca\u306b20.315\uff05\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td>\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u5bfe\u8c61<br>\u500b\u4eba\u306e\u624b\u5143\u306b\u79fb\u3059\u306b\u306f\u914d\u5f53\u3084\u9000\u8077\u91d1\u304c\u5225\u9014\u5fc5\u8981<\/td><\/tr><tr><td><strong>\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148<\/strong><\/td><td>\u96c7\u7528\u3084\u53d6\u5f15\u5951\u7d04\u306f\u4f1a\u793e\u306b\u6b8b\u308b<br>\u652f\u914d\u6a29\u306e\u5909\u66f4\u3092\u89e3\u9664\u4e8b\u7531\u3068\u3059\u308b\u53d6\u5f15\u5951\u7d04\u306f\u8981\u78ba\u8a8d<\/td><td>\u5f93\u696d\u54e1\u306e\u540c\u610f\u3084\u5951\u7d04\u306e\u7d50\u3073\u76f4\u3057\u304c\u5fc5\u8981<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef<\/strong><\/td><td>\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u307e\u307e\u7dad\u6301<\/td><td>\u53d6\u308a\u76f4\u3057\u304c\u5fc5\u8981\u306a\u3082\u306e\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u7c3f\u5916\u50b5\u52d9\u306e\u6271\u3044<\/strong><\/td><td>\u4f1a\u793e\u3054\u3068\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u8868\u660e\u4fdd\u8a3c\u3068\u88dc\u511f\u304c\u539a\u304f\u306a\u308a\u3084\u3059\u3044<\/td><td>\u5f15\u304d\u7d99\u3050\u7bc4\u56f2\u3092\u5951\u7d04\u3067\u9650\u5b9a\u3067\u304d\u308b<\/td><\/tr><tr><td><strong>\u793e\u5185\u624b\u7d9a<\/strong><\/td><td>\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u306a\u3089\u4f1a\u793e\u306e\u8b72\u6e21\u627f\u8a8d<\/td><td>\u4e8b\u696d\u306e\u5168\u90e8\u3084\u91cd\u8981\u306a\u4e00\u90e8\u306a\u3089\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70<\/td><\/tr><tr><td><strong>\u5370\u7d19\u7a0e<\/strong><\/td><td>\u5951\u7d04\u66f8\u81ea\u4f53\u306f\u8ab2\u7a0e\u6587\u66f8\u306b\u3042\u305f\u3089\u306a\u3044<\/td><td>\u7b2c1\u53f7\u6587\u66f8\u3068\u3057\u3066\u8a18\u8f09\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u304c\u9078\u3070\u308c\u308b3\u3064\u306e\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u7d9a\u304c\u6bd4\u8f03\u7684\u7c21\u5358\u3067\u3001\u8a31\u8a8d\u53ef\u3084\u53d6\u5f15\u95a2\u4fc2\u3092\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3052\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u7a0e\u8ca0\u62c5\u306e\u9762\u3067\u3082\u6709\u5229\u306b\u306a\u308a\u3084\u3059\u3044\u3002\u682a\u5f0f\u8b72\u6e21\u304c\u9078\u3070\u308c\u308b\u7406\u7531\u306f\u3001\u304a\u304a\u3080\u306d\u3053\u306e3\u70b9\u306b\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002\u8b72\u6e21\u76ca\u306b\u306f\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u3042\u308f\u305b\u306620.315\uff05\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/mark><\/a>\u304c\u304b\u304b\u308a\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u3092\u524d\u3082\u3063\u3066\u8a66\u7b97\u3057\u3084\u3059\u3044\u306e\u3082\u5229\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"840\" height=\"457\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/reasons-for-choosing-share-transfer.jpg\" alt=\"\u682a\u5f0f\u8b72\u6e21\u304c\u9078\u3070\u308c\u308b3\u3064\u306e\u7406\u7531\uff08\u624b\u7d9a\u306e\u7c21\u4fbf\u6027\u30fb\u5305\u62ec\u7684\u306a\u6a29\u5229\u79fb\u8ee2\u30fb\u7a0e\u52d9\u4e0a\u306e\u512a\u4f4d\u6027\uff09\" class=\"wp-image-12717\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/reasons-for-choosing-share-transfer.jpg 840w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/reasons-for-choosing-share-transfer-640x348.jpg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/reasons-for-choosing-share-transfer-768x418.jpg 768w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u9078\u629e\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5951\u7d04\u8cac\u4efb\u306e\u91cd\u3055<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u88cf\u3092\u8fd4\u305b\u3070\u3001\u4f1a\u793e\u306e\u904e\u53bb\u306e\u554f\u984c\u307e\u3067\u4e38\u3054\u3068\u79fb\u308b\u306e\u304c\u682a\u5f0f\u8b72\u6e21\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u8b72\u53d7\u4f01\u696d\u306f\u5951\u7d04\u66f8\u3067\u624b\u539a\u3044\u4fdd\u8a3c\u3092\u6c42\u3081\u3001\u8868\u660e\u4fdd\u8a3c\u306e\u7bc4\u56f2\u3067\u6298\u308a\u5408\u3048\u305a\u306b\u4e8b\u696d\u8b72\u6e21\u3078\u5207\u308a\u66ff\u3048\u308b\u6848\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/a>\u3092\u6bd4\u3079\u308b\u3068\u304d\u306f\u3001\u7a0e\u91d1\u3084\u624b\u7d9a\u306e\u5dee\u3060\u3051\u3067\u306a\u304f\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u5951\u7d04\u3067\u8ca0\u3046\u8cac\u4efb\u306e\u91cd\u3055\u3082\u5224\u65ad\u6750\u6599\u306b\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u5404\u6761\u9805\u306e\u5f79\u5272<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6761\u6587\u306e\u591a\u3055\u306b\u5727\u5012\u3055\u308c\u3001\u4fa1\u683c\u306e\u6b04\u3060\u3051\u898b\u3066\u7f72\u540d\u3092\u6e08\u307e\u305b\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3002\u652f\u63f4\u73fe\u5834\u3067\u8033\u306b\u3059\u308b\u5f8c\u6094\u306e\u5178\u578b\u3067\u3059\u3002\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u53d6\u5f15\u306e\u9aa8\u683c\u3092\u6c7a\u3081\u308b\u6761\u9805\u3068\u3001\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u6c7a\u3081\u308b\u6761\u9805\u306b\u5927\u304d\u304f\u5206\u304b\u308c\u307e\u3059\u3002\u4e0b\u8868\u306b\u3001\u4e3b\u306a\u6761\u9805\u3068\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u78ba\u304b\u3081\u305f\u3044\u70b9\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u6761\u9805<\/th><th>\u5b9a\u3081\u308b\u5185\u5bb9<\/th><th>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u78ba\u304b\u3081\u305f\u3044\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8b72\u6e21\u306e\u5408\u610f<\/strong><\/td><td>\u8ab0\u304c\u8ab0\u306b\u3001\u3069\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4f55\u682a\u8b72\u308b\u304b<\/td><td>\u682a\u5f0f\u306e\u7a2e\u985e\u3068\u682a\u6570\u304c\u682a\u4e3b\u540d\u7c3f\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u4fa1\u683c<\/strong><\/td><td>\u682a\u5f0f\u306e\u5bfe\u4fa1\u306e\u7dcf\u984d\u30681\u682a\u3042\u305f\u308a\u306e\u91d1\u984d<\/td><td>\u9000\u8077\u91d1\u306a\u3069\u5225\u5efa\u3066\u306e\u53d7\u53d6\u308a\u3068\u306e\u95a2\u4fc2\u304c\u660e\u78ba\u304b<\/td><\/tr><tr><td><strong>\u4fa1\u683c\u8abf\u6574<\/strong><\/td><td>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306e\u7d14\u8cc7\u7523\u306a\u3069\u306b\u5fdc\u3058\u305f\u4fa1\u683c\u306e\u5897\u6e1b<\/td><td>\u8abf\u6574\u306e\u57fa\u6e96\u65e5\u3068\u8a08\u7b97\u5f0f\u304c\u6570\u5b57\u3067\u66f8\u304b\u308c\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u53d6\u5f15\u306e\u5b9f\u884c\u3068\u652f\u6255<\/strong><\/td><td>\u66f8\u985e\u306e\u4ea4\u4ed8\u3068\u4ee3\u91d1\u306e\u652f\u6255\u306e\u65e5\u6642\u30fb\u65b9\u6cd5<\/td><td>\u4e00\u62ec\u6255\u3044\u304b\u3001\u7559\u4fdd\u3084\u5f8c\u6255\u3044\u304c\u3042\u308b\u304b<\/td><\/tr><tr><td><strong>\u524d\u63d0\u6761\u4ef6<\/strong><\/td><td>\u53d6\u5f15\u3092\u5b9f\u884c\u3059\u308b\u524d\u306b\u6e80\u305f\u3059\u3079\u304d\u6761\u4ef6<\/td><td>\u8b72\u53d7\u4f01\u696d\u306e\u4e3b\u89b3\u3067\u5224\u65ad\u3067\u304d\u308b\u6761\u4ef6\u304c\u306a\u3044\u304b<\/td><\/tr><tr><td><strong>\u8868\u660e\u4fdd\u8a3c<\/strong><\/td><td>\u4f1a\u793e\u3084\u682a\u5f0f\u306e\u72b6\u614b\u304c\u771f\u5b9f\u3067\u3042\u308b\u3068\u7d04\u675f\u3059\u308b\u4e8b\u9805<\/td><td>\u7bc4\u56f2\u304c\u5e83\u3059\u304e\u306a\u3044\u304b\u3001\u4f8b\u5916\u3092\u66f8\u304d\u8fbc\u3081\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u8a93\u7d04\u4e8b\u9805<\/strong><\/td><td>\u7de0\u7d50\u5f8c\u3084\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306b\u5b88\u308b\u7fa9\u52d9<\/td><td>\u7af6\u696d\u907f\u6b62\u306e\u7bc4\u56f2\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664\u7fa9\u52d9<\/td><\/tr><tr><td><strong>\u89e3\u9664<\/strong><\/td><td>\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u308b\u5834\u5408\u3068\u671f\u9650<\/td><td>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u89e3\u9664\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u88dc\u511f<\/strong><\/td><td>\u8868\u660e\u4fdd\u8a3c\u9055\u53cd\u306a\u3069\u3067\u751f\u3058\u305f\u640d\u5bb3\u306e\u7a74\u57cb\u3081<\/td><td>\u4e0a\u9650\u30fb\u4e0b\u9650\u30fb\u8acb\u6c42\u671f\u9593\u304c\u5b9a\u307e\u3063\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u4e00\u822c\u6761\u9805<\/strong><\/td><td>\u79d8\u5bc6\u4fdd\u6301\u3001\u516c\u8868\u3001\u8cbb\u7528\u8ca0\u62c5\u3001\u6e96\u62e0\u6cd5\u3001\u7ba1\u8f44\u306a\u3069<\/td><td>\u516c\u8868\u306e\u6642\u671f\u3092\u793e\u54e1\u3078\u306e\u8aac\u660e\u3068\u5408\u308f\u305b\u3089\u308c\u308b\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3046\u3061\u8868\u660e\u4fdd\u8a3c\u30fb\u88dc\u511f\u30fb\u89e3\u9664\u306e3\u3064\u306f\u3001\u7f72\u540d\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u304c\u96c6\u4e2d\u3057\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3072\u306a\u5f62\uff082025\u5e7412\u6708\u6642\u70b9\u7248\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e7412\u6708\u3001\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5951\u7d04\u66f8\u30b5\u30f3\u30d7\u30eb\u304c\u6539\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3072\u306a\u5f62\u3068\u3057\u3066\u5e83\u304f\u53c2\u7167\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u3001<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/m_and_a_guideline.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/mark><\/a>\u306e\u53c2\u8003\u8cc7\u6599\u306b\u53ce\u3081\u3089\u308c\u305f<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/m_and_a_guideline\/reference\/007_01.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5404\u7a2e\u5951\u7d04\u66f8\u30b5\u30f3\u30d7\u30eb<\/mark><\/a>\uff082025\u5e7412\u670815\u65e5\u6642\u70b9\u7248\uff09\u3067\u3059\u3002\u6848\u4ef6\u3054\u3068\u306b\u4fee\u6b63\u3057\u3066\u4f7f\u3046\u524d\u63d0\u306e\u3001\u6a19\u6e96\u5f62\u3068\u6349\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-text-align-center has-xlarge-font-size wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u203b\u3042\u304f\u307e\u3067\u3082\u4f8b\u3067\u3042\u308a\u3001\u5f53\u4e8b\u8005\u306e\u610f\u5411\u3092\u5236\u7d04\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5177\u4f53\u7684\u306a \u5185\u5bb9\u306f\u3001\u5f53\u4e8b\u8005\u9593\u3067\u306e\u8abf\u6574\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u308b\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5f01\u8b77\u58eb\u7b49 \u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u3010\u8b72\u308a\u6e21\u3057\u5074\u682a\u4e3b\u3011(\u4ee5\u4e0b\u300c\u7532\u300d\u3068\u3044\u3046\u3002)\u53ca\u3073\u3010\u8b72\u308a\u53d7\u3051\u5074\u3011(\u4ee5\u4e0b\u300c\u4e59\u300d\u3068\u3044\u3046\u3002)\u306f\u3001 \u3010\u8b72\u308a\u6e21\u3057\u5074(\u682a\u5f0f\u4f1a\u793e)\u3011(\u4ee3\u8868\u8005:\u25cb\u25cb\u3001\u672c\u5e97\u6240\u5728\u5730:\u25cb\u25cb\u3002\u4ee5\u4e0b\u300c\u5bfe\u8c61\u4f1a\u793e\u300d\u3068\u3044\u3046\u3002) \u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u3066\u3067\u3042\u308b\u666e\u901a\u682a\u5f0f\u25cb\u25cb\u682a(\u4ee5\u4e0b\u300c\u672c\u682a\u5f0f\u300d\u3068\u3044\u3046\u3002)\u306e\u7532\u304b\u3089\u4e59\u306b \u5bfe\u3059\u308b\u8b72\u6e21(\u4ee5\u4e0b\u300c\u672c\u682a\u5f0f\u8b72\u6e21\u300d\u3068\u3044\u3046\u3002)\u306b\u95a2\u3057\u3001\u672c\u65e5\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u682a\u5f0f\u8b72\u6e21\u5951\u7d04 (\u4ee5\u4e0b\u300c\u672c\u5951\u7d04\u300d\u3068\u3044\u3046\u3002)\u3092\u7de0\u7d50\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-xsmall-font-size 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wp-block-paragraph\">\u7b2c15\u6761(\u672c\u5951\u7d04\u306e\u89e3\u9664)<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u7b2c18\u6761(\u79d8\u5bc6\u4fdd\u6301\u7fa9\u52d9)<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u7b2c27\u6761(\u8aa0\u5b9f\u5354\u8b70)<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u7b2c1\u7ae0 \u672c\u682a\u5f0f\u306e\u8b72\u6e21<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c1\u6761(\u76ee\u7684)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u672c\u5951\u7d04\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u4e00\u5c64\u306e\u767a\u5c55\u3092\u76ee\u6307\u3057\u3001\u672c\u682a\u5f0f\u3092\u7532\u304c\u4e59\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u3059 \u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u4e59\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u7de0\u7d50\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c2\u6761(\u672c\u682a\u5f0f\u306e\u8b72\u6e21)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7532\u306f\u3001\u4e59\u306b\u5bfe\u3057\u3001\u672c\u5951\u7d04\u306e\u898f\u5b9a\u306b\u5f93\u3044\u3001\u25cb\u25cb\u5e74\u25cb\u25cb\u6708\u25cb\u25cb\u65e5\u53c8\u306f\u7532\u53ca\u3073\u4e59\u304c \u66f8\u9762\u306b\u3088\u308a\u5225\u9014\u5408\u610f\u3059\u308b\u65e5(\u4ee5\u4e0b\u300c\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u300d\u3068\u3044\u3046\u3002)\u306b\u304a\u3044\u3066\u3001\u672c\u682a\u5f0f\u3092 \u8b72\u308a\u6e21\u3057\u3001\u4e59\u306f\u7532\u304b\u3089\u672c\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c3\u6761(\u8b72\u6e21\u4fa1\u683c)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u672c\u682a\u5f0f\u8b72\u6e21\u306b\u304a\u3051\u308b\u672c\u682a\u5f0f\u306e\u5bfe\u4fa1(\u4ee5\u4e0b\u300c\u672c\u8b72\u6e21\u4fa1\u984d\u300d\u3068\u3044\u3046\u3002)\u306f\u3001\u91d1\u25cb\u25cb\u5186 (1\u682a\u3042\u305f\u308a\u91d1\u25cb\u25cb\u5186)\u3068\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c4\u6761(\u672c\u682a\u5f0f\u8b72\u6e21\u306e\u5b9f\u884c)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">1 \u7532\u306f\u3001\u4e59\u306b\u5bfe\u3057\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u306b\u3001\u4e59\u304b\u3089\u672c\u8b72\u6e21\u4fa1\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068 \u5f15\u63db\u3048\u306b\u3001\u6b21\u306e\u5404\u53f7\u306e\u66f8\u985e\u3092\u4ea4\u4ed8\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2460 \u7532\u306e\u5370\u9451\u8a3c\u660e\u66f8<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2461 \u672c\u682a\u5f0f\u306b\u4fc2\u308b\u682a\u5238<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2462 \u7b2c5\u6761\u7b2c2\u53f7\u53ca\u3073\u7b2c9\u6761\u7b2c1\u53f7\u306b\u5b9a\u3081\u308b\u672c\u682a\u5f0f\u8b72\u6e21\u3092\u627f\u8a8d\u3057\u305f\u5bfe\u8c61\u4f1a\u793e\u306e \u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u306b\u4fc2\u308b\u8b70\u4e8b\u9332\u306e\u539f\u672c\u8a3c\u660e\u4ed8\u5199\u3057<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u6ce8: \u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u767a\u884c\u6e08\u682a\u5f0f\u304c\u5168\u3066\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u3067\u3042\u308b\u4f1a\u793e(\u3044\u308f\u3086\u308b\u975e \u516c\u958b\u4f1a\u793e)\u3067\u3042\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u4f1a\u793e\u306e\u627f\u8a8d(\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a \u793e\u3067\u306f\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u3001\u53d6\u7de0\u5f79\u4f1a\u975e\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u8981\u3059\u308b\u304c\u3001\u5b9a\u6b3e \u3067\u305d\u308c\u4ee5\u5916\u306e\u65b9\u6cd5\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002)\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2463 \u7b2c12\u6761\u7b2c1\u9805\u53ca\u3073\u7b2c2\u9805\u306b\u5b9a\u3081\u308b\u5bfe\u8c61\u4f1a\u793e\u306e\u5168\u53d6\u7de0\u5f79\u53ca\u3073\u5168\u76e3\u67fb\u5f79\u306e\u8f9e \u4efb\u5c4a<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2464 \u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u4e3b\u540d\u7c3f(\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u306e\u524d\u65e5\u6642\u70b9\u3067\u306e\u3082\u306e)\u306e\u539f\u672c\u8a3c\u660e\u4ed8 \u5199\u3057<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">2 \u4e59\u306f\u3001\u7532\u306b\u5bfe\u3057\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u306b\u3001\u524d\u9805\u5404\u53f7\u306e\u66f8\u985e\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u308b\u3053\u3068\u3068 \u5f15\u63db\u3048\u306b\u3001\u672c\u8b72\u6e21\u4fa1\u984d\u3092\u652f\u6255\u3046\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">3 \u524d\u9805\u306e\u652f\u6255\u306f\u3001\u4e59\u304c\u4e0b\u8a18\u306e\u9280\u884c\u53e3\u5ea7\u306b\u632f\u8fbc\u9001\u91d1\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u884c\u3046\u3002\u305f\u3060\u3057\u3001 \u632f\u8fbc\u624b\u6570\u6599\u306f\u4e59\u306e\u8ca0\u62c5\u3068\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">\u8a18<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">  \u9280\u884c\u652f\u5e97\u540d \u3007\u3007\u9280\u884c \u3007\u3007\u652f\u5e97<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">  \u53e3\u5ea7\u7a2e\u5225 \u666e\u901a\u9810\u91d1<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">  \u53e3\u5ea7\u756a\u53f7 \u3007\u3007<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">  \u53e3\u5ea7\u540d\u7fa9 \u7532<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">4 \u672c\u682a\u5f0f\u8b72\u6e21\u306e\u52b9\u529b\u306f\u3001\u672c\u6761\u7b2c1\u9805\u306b\u5f93\u3044\u884c\u308f\u308c\u308b\u682a\u5238\u306e\u4ea4\u4ed8\u6642\u306b\u751f\u3058\u308b\u3002<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u6ce8:\u672c\u30b5\u30f3\u30d7\u30eb\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u682a\u5238\u767a\u884c\u4f1a\u793e\u3067\u3042\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3042\u308b\u3002\u682a\u5238\u767a\u884c\u4f1a \u793e\u306e\u5834\u5408\u3001\u6709\u52b9\u306a\u682a\u5f0f\u8b72\u6e21\u306e\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u5238\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002  &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">5 \u7532\u53ca\u3073\u4e59\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u306b\u304a\u3044\u3066\u3001\u7532\u53ca\u3073\u4e59\u306b\u3088\u308b\u672c\u6761\u7b2c1\u9805\u53ca\u3073\u7b2c2 \u9805\u306e\u5404\u7fa9\u52d9\u306e\u5c65\u884c(\u4ee5\u4e0b\u300c\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u300d\u3068\u3044\u3046\u3002)\u5f8c\u76f4\u3061\u306b\u3001\u5bfe\u8c61\u4f1a\u793e\u3092\u3057\u3066\u3001 \u672c\u682a\u5f0f\u306b\u4fc2\u308b\u7532\u304b\u3089\u4e59\u3078\u306e\u682a\u4e3b\u540d\u7c3f\u306e\u540d\u7fa9\u66f8\u63db\u3092\u884c\u308f\u305b\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-xsmall-font-size wp-block-paragraph\">\u6ce8:\u682a\u5238\u767a\u884c\u4f1a\u793e\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u682a\u5f0f\u8b72\u6e21\u5f8c\u306b\u306f\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u540d\u7fa9 \u66f8\u63db\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c2\u7ae0 \u524d\u63d0\u6761\u4ef6<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c5\u6761(\u4e59\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u524d\u63d0\u6761\u4ef6)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u4e59\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u306b\u304a\u3044\u3066\u7532\u306b\u3064\u3044\u3066\u6b21\u306e\u5404\u53f7\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u524d 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&nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c13\u6761(\u7532\u306e\u7fa9\u52d9)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">1 \u7532\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u3001\u4e59\u306e\u5408\u7406\u7684\u306a\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u5fc5\u8981\u306a\u5f15\u7d99\u304e(\u6c7a\u7b97\u53ca\u3073 \u7a0e\u52d9\u7533\u544a\u306b\u95a2\u3059\u308b\u3082\u306e\u3092\u542b\u3080\u3002)\u306b\u3064\u3044\u3066\u3001\u5408\u7406\u7684\u306a\u7bc4\u56f2\u3067\u5354\u529b\u3059\u308b\u3002 <sup><\/sup> \u7532\u53ca\u3073 \u4e59\u306f\u3001\u5225\u9014\u5354\u8b70\u3057\u3066\u3001\u5f15\u7d99\u304e\u306e\u8a73\u7d30\u3092\u53d6\u308a\u6c7a\u3081\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">2 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&nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">4 \u7532\u306f\u3001\u4e59\u53c8\u306f\u5bfe\u8c61\u4f1a\u793e\u304c\u3001\u7532\u306e\u8868\u660e\u53ca\u3073\u4fdd\u8a3c\u304c\u6b63\u78ba\u82e5\u3057\u304f\u306f\u771f\u5b9f\u3067\u306a\u304b\u3063\u305f \u3053\u3068\u53c8\u306f\u7532\u306e\u672c\u5951\u7d04\u4e0a\u306e\u50b5\u52d9\u4e0d\u5c65\u884c\u306b\u95a2\u3057\u3001\u7b2c\u4e09\u8005\u304b\u3089\u640d\u5bb3\u8ce0\u511f\u306e\u8acb\u6c42\u305d\u306e \u4ed6\u306e\u30af\u30ec\u30fc\u30e0\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u4e59\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3001\u5f53\u8a72\u30af\u30ec\u30fc\u30e0\u306e\u51e6\u7406\u306b\u3064\u304d \u4e59\u53c8\u306f\u5bfe\u8c61\u4f1a\u793e\u306b\u5354\u529b\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">5 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wp-block-paragraph\">\u7b2c14\u6761(\u4e59\u306e\u7fa9\u52d9)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">1 \u4e59\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3092\u5168\u54e1\u7d99\u7d9a\u96c7\u7528\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">2 \u4e59\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u524d\u306e\u5546\u53d6\u5f15\u7b49\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u305f\u7532\u304b\u3089\u9023\u7d61\u3092 \u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u4e92\u306b\u5354\u529b\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">3 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<sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">4 \u672c\u5951\u7d04\u306b\u5546\u6cd5\u7b2c526\u6761\u306e\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7b2c17\u6761(\u4e59\u306b\u3088\u308b\u88dc\u511f)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">1 \u4e59\u306f\u3001\u7532\u306b\u5bfe\u3057\u3001\u7b2c8\u6761\u306b\u5b9a\u3081\u308b\u3053\u306e\u8868\u660e\u4fdd\u8a3c\u306e\u9055\u53cd\u53c8\u306f\u672c\u5951\u7d04\u306b\u57fa\u3065\u304f\u4e59 \u306e\u7fa9\u52d9\u306e\u9055\u53cd\u306b\u8d77\u56e0\u53c8\u306f\u95a2\u9023\u3057\u3066\u7532\u304c\u88ab\u3063\u305f\u640d\u5bb3\u7b49\u3092\u88dc\u511f\u3059\u308b\u3002 <sup><\/sup> &nbsp;<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">2 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wp-block-paragraph\">\u672c\u5951\u7d04\u7de0\u7d50\u306e\u8a3c\u3068\u3057\u3066\u672c\u66f82\u901a\u3092\u4f5c\u6210\u3057\u3001\u7532\u4e59\u8a18\u540d\u62bc\u5370\u306e\u4e0a\u3001\u54041\u901a\u3092\u4fdd\u6709\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u3007\u3007\u5e74\u3007\u3007\u6708\u3007\u3007\u65e5<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">\u7532<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">(\u4f4f\u6240)<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">(\u6c0f\u540d)             \u5370<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">\u4e59<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">(\u6240\u5728\u5730)<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">(\u540d\u79f0)<\/p>\n\n\n\n<p class=\"has-text-align-left has-small-font-size wp-block-paragraph\">(\u4ee3\u8868\u8005)          \u5370<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">(\u5225\u7d191) \u7532\u304c\u8868\u660e\u53ca\u3073\u4fdd\u8a3c\u3059\u308b\u4e8b\u9805<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">(1)\u7532\u306b\u95a2\u3059\u308b\u8868\u660e\u53ca\u3073\u4fdd\u8a3c<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2460 \u81ea\u7136\u4eba<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7532\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u65e5\u672c\u56fd\u306b\u5c45\u4f4f\u3059\u308b\u81ea\u7136\u4eba\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2461 \u672c\u5951\u7d04\u306e\u7de0\u7d50\u53ca\u3073\u5c65\u884c<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u7532\u306f\u3001\u672c\u5951\u7d04\u3092\u9069\u6cd5\u304b\u3064\u6709\u52b9\u306b\u7de0\u7d50\u3057\u3001\u3053\u308c\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6a29 \u9650\u53ca\u3073\u6a29\u80fd\u3092\u5168\u3066\u6709\u3057\u3066\u304a\u308a\u3001\u6cd5\u4ee4\u7b49\u4e0a\u306e\u5236\u9650\u53ca\u3073\u5236\u7d04\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053 \u3068\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2462 \u5f37\u5236\u57f7\u884c\u53ef\u80fd\u6027<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u672c\u5951\u7d04\u306f\u3001\u7532\u306b\u3088\u308a\u9069\u6cd5\u304b\u3064\u6709\u52b9\u306b\u7de0\u7d50\u3055\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u3066\u306b\u3088\u308a\u9069\u6cd5\u304b 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\u653f\u6a5f\u95a2\u7b49\u306e\u5224\u65ad\u7b49\u306b\u9055\u53cd\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001(ii)\u7532\u304c\u5f53\u4e8b\u8005\u3067\u3042\u308b\u5951\u7d04\u7b49\u306b \u3064\u3044\u3066\u3001\u50b5\u52d9\u4e0d\u5c65\u884c\u4e8b\u7531\u7b49\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u3002 \u307e\u305f\u3001\u7532\u306b\u3088\u308b\u672c \u5951\u7d04\u306e\u7de0\u7d50\u53c8\u306f\u5c65\u884c\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3001\u7532\u3092\u5f53\u4e8b\u8005\u3068\u3059\u308b\u8a34\u8a1f\u7b49\u306f \u4fc2\u5c5e\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u3001\u5c06\u6765\u304b\u304b\u308b\u8a34\u8a1f\u7b49\u304c\u4fc2\u5c5e\u3059\u308b\u304a\u305d\u308c\u3082\u306a\u3044\u3053\u3068\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u2464 \u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u95a2\u4fc2\u306e\u4e0d\u5b58\u5728<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">i \u7532\u306f\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3067\u306f\u306a\u304f\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u9593\u306b\u53d6\u5f15\u3001\u8cc7\u91d1\u306e\u63d0 \u4f9b\u3001\u4fbf\u5b9c\u306e\u4f9b\u4e0e\u3001\u7d4c\u55b6\u3078\u306e\u95a2\u4e0e\u305d\u306e\u4ed6\u4e00\u5207\u306e\u95a2\u4fc2\u53c8\u306f\u4ea4\u6d41\u304c\u306a\u3044\u3053\u3068\u3002 \u306a\u304a\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u672c\u5951\u7d04\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u540c \u3058\u3068\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u66b4\u529b\u56e3(\u305d\u306e\u56e3\u4f53\u306e\u69cb\u6210\u54e1(\u305d\u306e\u56e3\u4f53\u306e\u69cb\u6210\u56e3\u4f53\u306e\u69cb\u6210\u54e1\u3092\u542b\u3080\u3002) \u304c\u96c6\u56e3\u7684\u306b\u53c8\u306f\u5e38\u7fd2\u7684\u306b\u66b4\u529b\u7684\u4e0d\u6cd5\u884c\u70ba\u7b49\u3092\u884c\u3046\u3053\u3068\u3092\u52a9\u9577\u3059\u308b\u304a\u305d \u308c\u304c\u3042\u308b\u56e3\u4f53\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">ii \u66b4\u529b\u56e3\u54e1(\u66b4\u529b\u56e3\u306e\u69cb\u6210\u54e1\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">iii \u66b4\u529b\u56e3\u6e96\u69cb\u6210\u54e1(\u66b4\u529b\u56e3\u54e1\u4ee5\u5916\u306e\u66b4\u529b\u56e3\u3068\u95a2\u4fc2\u3092\u6709\u3059\u308b\u8005\u3067\u3042\u3063\u3066\u3001 \u66b4\u529b\u56e3\u306e\u5a01\u529b\u3092\u80cc\u666f\u306b\u66b4\u529b\u7684\u4e0d\u6cd5\u884c\u70ba\u7b49\u3092\u884c\u3046\u304a\u305d\u308c\u304c\u3042\u308b\u8005\u3001\u53c8\u306f \u66b4\u529b\u56e3\u82e5\u3057\u304f\u306f\u66b4\u529b\u56e3\u54e1\u306b\u5bfe\u3057\u8cc7\u91d1\u3001\u6b66\u5668\u7b49\u306e\u4f9b\u7d66\u3092\u884c\u3046\u7b49\u3001\u66b4\u529b\u56e3\u306e \u7dad\u6301\u82e5\u3057\u304f\u306f\u904b\u55b6\u306b\u5354\u529b\u3057\u82e5\u3057\u304f\u306f\u95a2\u4e0e\u3059\u308b\u8005\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">iv \u66b4\u529b\u56e3\u95a2\u4fc2\u4f01\u696d(\u66b4\u529b\u56e3\u54e1\u304c\u5b9f\u8cea\u7684\u306b\u305d\u306e\u7d4c\u55b6\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u4f01\u696d\u3001 \u66b4\u529b\u56e3\u6e96\u69cb\u6210\u54e1\u82e5\u3057\u304f\u306f\u5143\u66b4\u529b\u56e3\u54e1\u304c\u7d4c\u55b6\u3059\u308b\u4f01\u696d\u3067\u66b4\u529b\u56e3\u306b\u8cc7\u91d1\u63d0 \u4f9b\u3092\u884c\u3046\u7b49\u3001\u66b4\u529b\u56e3\u306e\u7dad\u6301\u82e5\u3057\u304f\u306f\u904b\u55b6\u306b\u7a4d\u6975\u7684\u306b\u5354\u529b\u3057\u82e5\u3057\u304f\u306f\u95a2\u4e0e \u3059\u308b\u4f01\u696d\u53c8\u306f\u696d\u52d9\u306e\u9042\u884c\u7b49\u306b\u304a\u3044\u3066\u7a4d\u6975\u7684\u306b\u66b4\u529b\u56e3\u3092\u5229\u7528\u3057\u66b4\u529b\u56e3\u306e \u7dad\u6301\u82e5\u3057\u304f\u306f\u904b\u55b6\u306b\u5354\u529b\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">v \u7dcf\u4f1a\u5c4b\u7b49(\u7dcf\u4f1a\u5c4b\u3001\u4f1a\u793e\u30b4\u30ed\u7b49\u4f01\u696d\u7b49\u3092\u5bfe\u8c61\u306b\u4e0d\u6b63\u306a\u5229\u76ca\u3092\u6c42\u3081\u3066\u66b4 \u529b\u7684\u4e0d\u6cd5\u884c\u70ba\u7b49\u3092\u884c\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u3001\u5e02\u6c11\u751f\u6d3b\u306e\u5b89\u5168\u306b\u8105\u5a01\u3092\u4e0e\u3048\u308b \u8005\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">vi \u793e\u4f1a\u904b\u52d5\u7b49\u6a19\u307c\u3046\u30b4\u30ed (\u793e\u4f1a\u904b\u52d5\u82e5\u3057\u304f\u306f\u653f\u6cbb\u6d3b\u52d5\u3092\u4eee\u88c5\u3057\u3001\u53c8\u306f\u6a19 \u307c\u3046\u3057\u3066\u3001\u4e0d\u6b63\u306a\u5229\u76ca\u3092\u6c42\u3081\u3066\u66b4\u529b\u7684\u4e0d\u6cd5\u884c\u70ba\u7b49\u3092\u884c\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u3001 \u5e02\u6c11\u751f\u6d3b\u306e\u5b89\u5168\u306b\u8105\u5a01\u3092\u4e0e\u3048\u308b\u8005\u3092\u3044\u3046\u3002)<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">vii \u7279\u6b8a\u77e5\u80fd\u66b4\u529b\u96c6\u56e3\u7b49(\u4e0a\u8a18i\u306a\u3044\u3057vi\u306b\u63b2\u3052\u308b\u8005\u4ee5\u5916\u306e\u3001\u66b4\u529b\u56e3\u3068\u306e \u95a2\u4fc2\u3092\u80cc\u666f\u306b\u3001\u305d\u306e\u5a01\u529b\u3092\u7528\u3044\u3001\u53c8\u306f\u66b4\u529b\u56e3\u3068\u8cc7\u91d1\u7684\u306a\u3064\u306a\u304c\u308a\u3092\u6709 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wp-block-paragraph\">\u672c\u5951\u7d04\u306f\u3001\u4e59\u306b\u3088\u308a\u9069\u6cd5\u304b\u3064\u6709\u52b9\u306b\u7de0\u7d50\u3055\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u7532\u306b\u3088\u308a\u9069\u6cd5\u304b\u3064 \u6709\u52b9\u306b\u7de0\u7d50\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u306e\u9069\u6cd5\u3001\u6709\u52b9\u304b\u3064\u6cd5\u7684\u62d8\u675f\u529b\u306e\u3042\u308b\u7fa9\u52d9\u3092\u69cb \u6210\u3057\u3001\u304b\u304b\u308b\u7fa9\u52d9\u306f\u3001\u672c\u5951\u7d04\u306e\u5404\u6761\u9805\u306b\u5f93\u3044\u3001\u4e59\u306b\u5bfe\u3057\u3066\u57f7\u884c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3002 \u2463 \u6cd5\u4ee4\u7b49\u3068\u306e\u62b5\u89e6\u306e\u4e0d\u5b58\u5728<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u4e59\u306b\u3088\u308b\u672c\u5951\u7d04\u306e\u7de0\u7d50\u53ca\u3073\u5c65\u884c\u306f\u3001(i) \u4e59\u306b\u9069\u7528\u3042\u308b\u6cd5\u4ee4\u7b49\u53c8\u306f\u53f8\u6cd5\u30fb\u884c 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wp-block-paragraph\">\u2464 \u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u95a2\u4fc2\u306e\u4e0d\u5b58\u5728<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u4e59\u53ca\u3073\u305d\u306e\u5f79\u54e1\u306f\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3067\u306f\u306a\u304f\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u9593\u306b\u53d6\u5f15\u3001\u8cc7 \u91d1\u306e\u63d0\u4f9b\u3001\u4fbf\u5b9c\u306e\u4f9b\u4e0e\u3001\u7d4c\u55b6\u3078\u306e\u95a2\u4e0e\u305d\u306e\u4ed6\u4e00\u5207\u306e\u95a2\u4fc2\u53c8\u306f\u4ea4\u6d41\u304c\u306a\u3044\u3053 \u3068\u3002 \u4e59\u306e\u5f93\u696d\u54e1\u306f\u3001\u4e59\u306e\u77e5\u308b\u9650\u308a\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3067\u306f\u306a\u304f\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e \u9593\u306b\u53d6\u5f15\u3001\u8cc7\u91d1\u306e\u63d0\u4f9b\u3001\u4fbf\u5b9c\u306e\u4f9b\u4e0e\u3001\u7d4c\u55b6\u3078\u306e\u95a2\u4e0e\u305d\u306e\u4ed6\u4e00\u5207\u306e\u95a2\u4fc2\u53c8\u306f 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class=\"wp-block-paragraph\">\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\uff08\u66f8\u5f0f\u306f\u5f53\u793e\u306b\u3066\u5909\u66f4\uff09<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u30b5\u30f3\u30d7\u30eb\u306e\u7ae0\u7acb\u3066\u3068\u4e3b\u306a\u6761\u6587<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u306e\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u3092\u7ae0\u3054\u3068\u306b\u6574\u7406\u3057\u305f\u4e00\u89a7\u3067\u3059\u3002\u6761\u6587\u4e2d\u306e\u7532\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3001\u4e59\u306f\u8b72\u53d7\u4f01\u696d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u7ae0<\/th><th>\u4e3b\u306a\u6761\u6587<\/th><th>\u5185\u5bb9\u306e\u8981\u65e8<\/th><\/tr><\/thead><tbody><tr><td><strong>\u7b2c1\u7ae0 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-earnout\/\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u6761\u9805<\/a>\u306f\u3001\u696d\u7e3e\u306e\u6e2c\u308a\u65b9\u3092\u8b72\u53d7\u4f01\u696d\u304c\u5de6\u53f3\u3067\u304d\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u6307\u6a19\u3068\u671f\u9593\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u652f\u6255\u306e\u7559\u4fdd\u30fb\u5f8c\u6255\u3044\u30fb\u30a8\u30b9\u30af\u30ed\u30fc<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u4e00\u5b9a\u671f\u9593\u7559\u4fdd\u3057\u305f\u3044\u3001\u7b2c\u4e09\u8005\u306b\u9810\u3051\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-escrow\/\">\u30a8\u30b9\u30af\u30ed\u30fc<\/a>\u306b\u3057\u305f\u3044\u3068\u3044\u3046\u6253\u8a3a\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<a 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-representations-and-warranties-insurance\/\">\u8868\u660e\u4fdd\u8a3c\u4fdd\u967a<\/a>\u3092\u4f7f\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3084\u88dc\u511f\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4e8b\u9805\u3082\u3042\u308b\u305f\u3081\u3001\u4e0a\u9650\u306e\u4ea4\u6e09\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664<\/h3>\n\n\n\n<p 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/mac-clause\/\">MAC\u6761\u9805<\/a>\u3092\u6c42\u3081\u3089\u308c\u305f\u3089\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u8c61\u3092\u5177\u4f53\u7684\u306b\u5217\u6319\u3055\u305b\u308b\u306e\u304c\u4ea4\u6e09\u306e\u57fa\u672c\u3067\u3059\u3002\u306a\u304a\u7b2c15\u6761\u306e2\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u3067\u3082\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u89e3\u9664\u3067\u304d\u308b\u4f8b\u5916\u306e\u898f\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u306e\u7de0\u7d50\u304b\u3089\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306e\u6d41\u308c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f72\u540d\u306f\u30b4\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u53d6\u5f15\u5168\u4f53\u3067\u898b\u308c\u3070\u3001\u3088\u3046\u3084\u304f\u6298\u308a\u8fd4\u3057\u5730\u70b9\u306b\u7acb\u3063\u305f\u3068\u3053\u308d\u3067\u3059\u3002\u7de0\u7d50\u307e\u3067\u306e\u6e96\u5099\u3068\u3001\u7de0\u7d50\u5f8c\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u306e\u624b\u7d9a\u3092\u3001\u6642\u7cfb\u5217\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u6761\u4ef6\u306e\u6750\u6599\u304c\u305d\u308d\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-due-diligence\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u3067\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u52b4\u52d9\u3092\u8abf\u3079\u3001\u898b\u3064\u304b\u3063\u305f\u30ea\u30b9\u30af\u3092\u4fa1\u683c\u306e\u6e1b\u984d\u304b\u3001\u8868\u660e\u4fdd\u8a3c\u30fb\u88dc\u511f\u306e\u6761\u9805\u3067\u624b\u5f53\u3066\u3057\u3088\u3046\u3068\u3057\u307e\u3059\u3002\u958b\u793a\u3057\u305f\u8cc7\u6599\u306e\u6b63\u78ba\u3055\u304c\u3001\u305d\u306e\u307e\u307e\u5951\u7d04\u4ea4\u6e09\u306e\u5f37\u3055\u306b\u8df3\u306d\u8fd4\u308b\u69cb\u56f3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u30c9\u30e9\u30d5\u30c8\u306e\u4f5c\u6210\u3068\u6761\u4ef6\u4ea4\u6e09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-intermediary\/\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e<\/a>\u304c\u521d\u7a3f\u3092\u7528\u610f\u3057\u3001\u8b72\u53d7\u4f01\u696d\u5074\u306e\u5f01\u8b77\u58eb\u304c\u4fee\u6b63\u3092\u5165\u308c\u308b\u6d41\u308c\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b2c3\u7248\u306f\u3001\u6700\u7d42\u5951\u7d04\u306b\u6f5c\u3080\u30ea\u30b9\u30af\u3092\u7de0\u7d50\u524d\u306b\u4f9d\u983c\u8005\u3078\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u3088\u3046\u4ef2\u4ecb\u8005\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u5206\u304b\u3089\u306a\u3044\u6761\u6587\u306f\u3001\u7f72\u540d\u524d\u306b\u3059\u3079\u3066\u8cea\u554f\u3057\u3066\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u682a\u5f0f\u306e\u8b72\u6e21\u627f\u8a8d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u591a\u304f\u306f\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u4f1a\u793e\u306e\u627f\u8a8d\u304c\u8981\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/restricted-company-ma\/\">\u682a\u5f0f\u8b72\u6e21\u5236\u9650\u4f1a\u793e<\/a>\u3067\u3059\u3002\u627f\u8a8d\u306f\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306a\u3089\u53d6\u7de0\u5f79\u4f1a\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u682a\u4e3b\u7dcf\u4f1a\u3067\u884c\u3046\u306e\u304c\u539f\u5247\u3067\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4f1a\u793e\u6cd5<\/mark><\/a>\u7b2c139\u6761\uff09\u3001\u627f\u8a8d\u3057\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-approval-minutes\/\">\u8b70\u4e8b\u9332<\/a>\u306e\u5199\u3057\u306f\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306b\u8b72\u53d7\u4f01\u696d\u3078\u6e21\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3068\u540d\u7fa9\u66f8\u63db<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-ma-closing-period-procedure-flow\/\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0<\/a>\u5f53\u65e5\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u682a\u4e3b\u540d\u7c3f\u306e\u5199\u3057\u3084\u5f79\u54e1\u306e\u8f9e\u4efb\u5c4a\u306a\u3069\u3092\u6e21\u3057\u3001\u8b72\u53d7\u4f01\u696d\u304c\u4ee3\u91d1\u3092\u632f\u308a\u8fbc\u307f\u307e\u3059\u3002\u540d\u7fa9\u66f8\u63db\u3092\u6e08\u307e\u305b\u3066\u521d\u3081\u3066\u3001\u8b72\u53d7\u4f01\u696d\u306f\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u682a\u4e3b\u3067\u3042\u308b\u3053\u3068\u3092\u4e3b\u5f35\u3067\u304d\u307e\u3059\uff08\u4f1a\u793e\u6cd5\u7b2c130\u6761\uff09\u3002\u682a\u5f0f\u8b72\u6e21\u305d\u306e\u3082\u306e\u306f\u767b\u8a18\u3055\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u5f79\u54e1\u304c\u66ff\u308f\u308c\u3070<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-registration\/\">\u5f79\u54e1\u5909\u66f4\u306e\u767b\u8a18<\/a>\u304c\u8981\u308b\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-documents\/\">\u5fc5\u8981\u66f8\u985e<\/a>\u306f\u65e9\u3081\u306b\u305d\u308d\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u306b\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u306f\u682a\u5238\u306e\u6709\u7121\u3092\u78ba\u8a8d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u8a18\u7c3f\u30921\u901a\u53d6\u308a\u5bc4\u305b\u308b\u3060\u3051\u3067\u9632\u3052\u308b\u30c8\u30e9\u30d6\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5238\u767a\u884c\u4f1a\u793e\u3067\u306f\u3001\u682a\u5238\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u682a\u5f0f\u8b72\u6e21\u306e\u52b9\u529b\u304c\u751f\u3058\u307e\u305b\u3093\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4f1a\u793e\u6cd5<\/mark><\/a>\u7b2c128\u6761\u7b2c1\u9805\uff09\u3002\u682a\u5238\u3092\u4e00\u5ea6\u3082\u767a\u884c\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u306e\u306b\u3001\u767b\u8a18\u7c3f\u4e0a\u306f\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u307e\u307e\u3002\u305d\u3093\u306a\u4f1a\u793e\u3092\u3001\u652f\u63f4\u73fe\u5834\u3067\u306f\u305f\u3073\u305f\u3073\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2006\u5e745\u67081\u65e5\u306e\u4f1a\u793e\u6cd5\u65bd\u884c\u6642\u306b\u5b58\u5728\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u5b9a\u6b3e\u306b\u682a\u5238\u3092\u767a\u884c\u3057\u306a\u3044\u65e8\u306e\u5b9a\u3081\u304c\u306a\u3051\u308c\u3070\u3001\u682a\u5238\u767a\u884c\u4f1a\u793e\u3068\u307f\u306a\u3055\u308c\u307e\u3057\u305f\uff08\u4f1a\u793e\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c76\u6761\u7b2c4\u9805\uff09\u3002\u8b72\u6e21\u5236\u9650\u4f1a\u793e\u306f\u682a\u4e3b\u304b\u3089\u8acb\u6c42\u3055\u308c\u308b\u307e\u3067\u682a\u5238\u3092\u767a\u884c\u3057\u306a\u304f\u3066\u3088\u3044\u305f\u3081\u3001\u6c17\u3065\u304b\u306a\u3044\u307e\u307e\u5e74\u6708\u304c\u904e\u304e\u304c\u3061\u3002SPA\u306b\u682a\u5238\u306e\u4ea4\u4ed8\u3092\u66f8\u3044\u305f\u306e\u306b\u3001\u809d\u5fc3\u306e\u682a\u5238\u304c\u5b58\u5728\u3057\u306a\u3044\u3068\u3044\u3046\u4e8b\u614b\u3082\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u682a\u5238\u306e\u6709\u7121\u3092\u78ba\u304b\u3081\u3066\u624b\u5f53\u3066\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c65\u6b74\u4e8b\u9805\u5168\u90e8\u8a3c\u660e\u66f8\u306b\u300c\u682a\u5238\u3092\u767a\u884c\u3059\u308b\u65e8\u306e\u5b9a\u3081\u300d\u306e\u8a18\u8f09\u304c\u3042\u308c\u3070\u3001\u682a\u5238\u767a\u884c\u4f1a\u793e\u3067\u3059\u3002\u624b\u5f53\u3066\u306e\u65b9\u6cd5\u306f2\u901a\u308a\u3042\u308a\u3001\u65e5\u7a0b\u306b\u4f59\u88d5\u304c\u3042\u308c\u3070\u5b9a\u6b3e\u3092\u5909\u66f4\u3057\u3001\u6642\u9593\u304c\u306a\u3051\u308c\u3070\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u306e\u304c\u73fe\u5b9f\u7684\u306a\u9078\u3073\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u4ea4\u4ed8\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306b\u682a\u5238\u3092\u767a\u884c\u3057\u3001\u4ee3\u91d1\u306e\u652f\u6255\u3068\u5f15\u63db\u3048\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u682a\u5238\u305d\u306e\u3082\u306e\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5370\u7d19\u7a0e\u306e\u7b2c4\u53f7\u6587\u66f8<\/mark><\/a>\u306b\u3042\u305f\u308a\u3001\u5238\u9762\u91d1\u984d\u306b\u5fdc\u3058\u3066200\u5186\u304b\u30892\u4e07\u5186\u306e\u53ce\u5165\u5370\u7d19\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5b9a\u6b3e\u3092\u5909\u66f4\u3057\u3066\u682a\u5238\u4e0d\u767a\u884c\u4f1a\u793e\u306b\u79fb\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3067\u682a\u5238\u3092\u767a\u884c\u3059\u308b\u65e8\u306e\u5b9a\u3081\u3092\u5ec3\u6b62\u3057\u3001\u52b9\u529b\u767a\u751f\u65e5\u306e2\u9031\u9593\u524d\u307e\u3067\u306b\u516c\u544a\u3057\u305f\u3046\u3048\u3067\u3001\u682a\u4e3b\u306b\u3082\u500b\u5225\u306b\u901a\u77e5\u3057\u307e\u3059\uff08\u4f1a\u793e\u6cd5\u7b2c218\u6761\uff09\u3002\u682a\u5238\u30921\u679a\u3082\u767a\u884c\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u901a\u77e5\u304b\u516c\u544a\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u3067\u8db3\u308a\u307e\u3059\u3002\u5909\u66f4\u306e\u767b\u8a18\u3082\u304a\u5fd8\u308c\u306a\u304f\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306f\u5fc5\u8981\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u305d\u306e\u3082\u306e\u306b\u53ce\u5165\u5370\u7d19\u306f\u8981\u308a\u307e\u305b\u3093\u3002\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308b\u7b2c1\u53f7\u6587\u66f8\u306f\u4e0d\u52d5\u7523\u3084\u7121\u4f53\u8ca1\u7523\u6a29\u3001\u55b6\u696d\u306e\u8b72\u6e21\u306a\u3069\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u3067\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.7140<\/mark><\/a>\uff09\u3002\u56fd\u7a0e\u5e81\u306e\u8ab2\u7a0e\u6587\u66f8\u306e\u4e00\u89a7\u306b\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u304c\u898b\u5f53\u305f\u3089\u306a\u3044\u306e\u306f\u3053\u306e\u305f\u3081\u3067\u3001\u6b63\u78ba\u306b\u306f\u975e\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u3001\u305d\u3082\u305d\u3082\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u30b1\u30fc\u30b9\u5225\u306e\u5370\u7d19\u7a0e\u306e\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u5951\u7d04\u66f8\u306b\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u65e8\u3092\u66f8\u304d\u8fbc\u3080\u3068\u3001\u6271\u3044\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0b\u8868\u306b\u3001\u58f2\u308b\u5074\u304c\u500b\u4eba\u304b\u6cd5\u4eba\u304b\u3092\u542b\u3081\u305f\u30b1\u30fc\u30b9\u5225\u306e\u6271\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u66f8\u985e\u3068\u8a18\u8f09\u5185\u5bb9<\/th><th>\u5370\u7d19\u7a0e\u306e\u6271\u3044<\/th><th>\u6839\u62e0<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\uff08\u53d7\u9818\u306e\u8a18\u8f09\u306a\u3057\uff09<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044<\/td><\/tr><tr><td><strong>\u4ee3\u91d1\u306e\u53d7\u9818\u3092\u8a18\u8f09\u3057\u3001\u58f2\u308b\u5074\u304c\u500b\u4eba\u682a\u4e3b<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u55b6\u696d\u306b\u95a2\u3057\u306a\u3044\u53d7\u53d6\u66f8\u306f\u975e\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u4ee3\u91d1\u306e\u53d7\u9818\u3092\u8a18\u8f09\u3057\u3001\u58f2\u308b\u5074\u304c\u6cd5\u4eba<\/strong><\/td><td>\u53d7\u53d6\u91d1\u984d5\u4e07\u5186\u4ee5\u4e0a\u306a\u3089200\u5186<\/td><td>\u58f2\u4e0a\u4ee3\u91d1\u4ee5\u5916\u306e\u91d1\u92ad\u306e\u53d7\u53d6\u66f8\uff08\u7b2c17\u53f7\u6587\u66f8\uff09<\/td><\/tr><tr><td><strong>\u4ee3\u91d1\u306e\u9818\u53ce\u66f8\u3092\u5225\u306b\u4f5c\u308b\u5834\u5408<\/strong><\/td><td>\u4e0a\u306e2\u884c\u3068\u540c\u3058\u6271\u3044<\/td><td>\u540c\u4e0a<\/td><\/tr><tr><td><strong>\u65b0\u305f\u306b\u767a\u884c\u3059\u308b\u682a\u5238<\/strong><\/td><td>\u5238\u9762\u91d1\u984d\u306b\u5fdc\u3058\u3066200\u5186\u301c2\u4e07\u5186<\/td><td>\u7b2c4\u53f7\u6587\u66f8<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\uff08\u53c2\u8003\uff09<\/strong><\/td><td>\u8a18\u8f09\u91d1\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e<\/td><td>\u7b2c1\u53f7\u6587\u66f8\uff08\u55b6\u696d\u306e\u8b72\u6e21\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u300c200\u5186\u300d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3069\u3093\u306a\u3068\u304d\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5238\u7b49\u306e\u8b72\u6e21\u4ee3\u91d1\u306f\u3001\u5370\u7d19\u7a0e\u306e\u4e0a\u3067\u300c\u58f2\u4e0a\u4ee3\u91d1\u300d\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7141.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.7141<\/mark><\/a>\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u304c\u682a\u5f0f\u3092\u58f2\u3063\u3066\u53d7\u53d6\u66f8\u3092\u4f5c\u308b\u3068\u3001\u58f2\u4e0a\u4ee3\u91d1\u4ee5\u5916\u306e\u53d7\u53d6\u66f8\u3068\u3057\u3066\u53d7\u53d6\u91d1\u984d5\u4e07\u5186\u4ee5\u4e0a\u306a\u3089\u4e00\u5f8b200\u5186\u3002\u5b50\u4f1a\u793e\u3092\u624b\u653e\u3059\u89aa\u4f1a\u793e\u306a\u3069\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-34\" class=\"wp-block-heading\">\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u58f2\u308b\u306a\u3089\u53d7\u53d6\u66f8\u3082\u975e\u8ab2\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u306e\u682a\u4e3b\u304c\u81ea\u5206\u306e\u682a\u5f0f\u3092\u58f2\u308b\u306e\u306f\u55b6\u696d\u306b\u3042\u305f\u3089\u306a\u3044\u305f\u3081\u3001\u4ee3\u91d1\u306e\u53d7\u53d6\u66f8\u3092\u4f5c\u3063\u3066\u3082\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u682a\u5f0f\u3092\u58f2\u308b\u4e00\u822c\u7684\u306a\u4f1a\u793e\u58f2\u5374\u306a\u3089\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-stamp-duty\/\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e<\/a>\u3092\u5fc3\u914d\u3059\u308b\u5834\u9762\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-35\" class=\"wp-block-heading\">\u5931\u6557\u3057\u306a\u3044\u305f\u3081\u306e\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f72\u540d\u306e\u524d\u591c\u306b\u3001\u3082\u3046\u4e00\u5ea6\u3060\u3051\u898b\u76f4\u3057\u3066\u307b\u3057\u3044\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7acb\u5834\u3067\u6700\u7d42\u78ba\u8a8d\u306b\u4f7f\u3048\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3067\u3059\u3002\u8d77\u7528\u3057\u305f\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u6848\u4ef6\u56fa\u6709\u306e\u9805\u76ee\u3092\u8db3\u3057\u3066\u3082\u3089\u3048\u3070\u3001\u6f0f\u308c\u3092\u3055\u3089\u306b\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u78ba\u8a8d\u306e\u89b3\u70b9<\/th><th>\u78ba\u8a8d\u9805\u76ee<\/th><th>\u30c1\u30a7\u30c3\u30af<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u5f0f\u3068\u5f53\u4e8b\u8005<\/strong><\/td><td>\u767b\u8a18\u7c3f\u3067\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u305f\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u3068\u5f53\u4e8b\u8005<\/strong><\/td><td>\u682a\u5f0f\u3092\u6301\u3064\u89aa\u65cf\u3092\u542b\u3081\u3001\u58f2\u308b\u5074\u5168\u54e1\u304c\u7f72\u540d\u3059\u308b\u6bb5\u53d6\u308a\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u4fa1\u683c\u3068\u652f\u6255<\/strong><\/td><td>\u8b72\u6e21\u4fa1\u683c\u3068\u9000\u8077\u91d1\u306e\u91d1\u984d\u30fb\u652f\u6255\u6642\u671f\u3092\u66f8\u304d\u5206\u3051\u305f\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u4fa1\u683c\u3068\u652f\u6255<\/strong><\/td><td>\u4fa1\u683c\u8abf\u6574\u3084\u5f8c\u6255\u3044\u306e\u8a08\u7b97\u5f0f\u3068\u671f\u9650\u304c\u6570\u5b57\u3067\u66f8\u304b\u308c\u3066\u3044\u308b\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u8868\u660e\u4fdd\u8a3c\u3068\u88dc\u511f<\/strong><\/td><td>\u300c\u77e5\u308b\u9650\u308a\u300d\u306e\u9650\u5b9a\u3068\u4f8b\u5916\u4e8b\u9805\u3092\u53cd\u6620\u3057\u305f\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u8868\u660e\u4fdd\u8a3c\u3068\u88dc\u511f<\/strong><\/td><td>\u88dc\u511f\u306e\u4e0a\u9650\u30fb\u4e0b\u9650\u30fb\u8acb\u6c42\u671f\u9593\u306e\u7a7a\u6b04\u304c\u3059\u3079\u3066\u57cb\u307e\u3063\u3066\u3044\u308b\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u7d4c\u55b6\u8005\u4fdd\u8a3c<\/strong><\/td><td>\u89e3\u9664\u306e\u65b9\u6cd5\u3068\u671f\u9650\u3001\u5916\u308c\u306a\u3044\u5834\u5408\u306e\u8cb7\u623b\u3057\u6761\u9805\u304c\u3042\u308b\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u7d4c\u55b6\u8005\u4fdd\u8a3c<\/strong><\/td><td>\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u76f8\u8ac7\u3092\u79d8\u5bc6\u4fdd\u6301\u306e\u4f8b\u5916\u306b\u3057\u305f\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c<\/strong><\/td><td>\u7af6\u696d\u907f\u6b62\u306e\u671f\u9593\u30fb\u5730\u57df\u30fb\u4e8b\u696d\u7bc4\u56f2\u304c\u5177\u4f53\u7684\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c<\/strong><\/td><td>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u7dad\u6301\u306e\u7d04\u675f\u304c\u5165\u3063\u3066\u3044\u308b\u304b<\/td><td>\u2610<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u306e\u4fe1\u7528<\/strong><\/td><td>\u501f\u63db\u3048\u3084\u4e00\u62ec\u8fd4\u6e08\u306b\u5fdc\u3058\u308b\u8cc7\u91d1\u529b\u3092\u78ba\u304b\u3081\u305f\u304b<\/td><td>\u2610<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6761\u6587\u306e\u610f\u5473\u3092\u4e00\u4eba\u3067\u8aad\u307f\u89e3\u304f\u306e\u306f\u3001\u7d4c\u55b6\u7d4c\u9a13\u306e\u9577\u3044\u65b9\u3067\u3082\u9aa8\u304c\u6298\u308c\u307e\u3059\u3002\u8d77\u7528\u3057\u305f\u4ef2\u4ecb\u4f1a\u793e\u306b\u52a0\u3048\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/about-role-lawyers-ma-business-content-cost\/\">M&amp;A\u306b\u8a73\u3057\u3044\u5f01\u8b77\u58eb<\/a>\u306e\u76ee\u3082\u901a\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-36\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u7d4c\u55b6\u8005\u304b\u3089\u3001\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306f\u81ea\u5206\u3067\u4f5c\u6210\u3057\u3066\u3082\u3088\u3044\u3067\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u89aa\u65cf\u3084\u5f79\u54e1\u3078\u306e\u8b72\u6e21\u306a\u3089\u3001\u3072\u306a\u5f62\u3092\u571f\u53f0\u306b\u81ea\u5206\u3067\u4f5c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u7b2c\u4e09\u8005\u3078\u306e\u4f1a\u793e\u58f2\u5374\u3068\u306a\u308b\u3068\u8a71\u306f\u5225\u3002\u8868\u660e\u4fdd\u8a3c\u3084\u88dc\u511f\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u6271\u3044\u304c\u624b\u53d6\u308a\u3068\u5f15\u9000\u5f8c\u306e\u751f\u6d3b\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u73fe\u5834\u3067\u306f\u3072\u306a\u5f62\u3067\u4f5c\u3063\u305f\u6848\u3067\u3082\u3001\u4ef2\u4ecb\u4f1a\u793e\u3068\u5f01\u8b77\u58eb\u306b\u4e00\u5ea6\u306f\u898b\u3066\u3082\u3089\u3046\u3088\u3046\u52e7\u3081\u3066\u3044\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306f\u96fb\u5b50\u5951\u7d04\u3067\u7de0\u7d50\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5951\u7d04\u306e\u6210\u7acb\u306b\u66f8\u9762\u3084\u62bc\u5370\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u96fb\u5b50\u5951\u7d04\u3067\u3082\u6709\u52b9\u3067\u3059\u3002\u305f\u3060\u3057\u682a\u5238\u767a\u884c\u4f1a\u793e\u306a\u3089\u682a\u5238\u305d\u306e\u3082\u306e\u306e\u4ea4\u4ed8\u304c\u8981\u308a\u307e\u3059\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u4fdd\u8a3c\u89e3\u9664\u306e\u624b\u7d9a\u3067\u306f\u7d19\u3068\u5b9f\u5370\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u3082\u3042\u308a\u307e\u3059\u3002\u3069\u306e\u66f8\u985e\u3092\u96fb\u5b50\u5316\u3059\u308b\u304b\u3001\u5f53\u4e8b\u8005\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u9593\u3067\u4e8b\u524d\u306b\u3059\u308a\u5408\u308f\u305b\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779349424732\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u7f72\u540d\u30fb\u62bc\u5370\u306f\u5b9f\u5370\u3067\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6cd5\u5f8b\u4e0a\u306f\u7f72\u540d\u3060\u3051\u3067\u3082\u5951\u7d04\u306f\u6210\u7acb\u3057\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u3001\u672c\u4eba\u78ba\u8a8d\u3068\u5f8c\u65e5\u306e\u7d1b\u4e89\u4e88\u9632\u306e\u305f\u3081\u306b\u3001\u5b9f\u5370\u3067\u306e\u62bc\u5370\u3068\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u30b5\u30f3\u30d7\u30eb\u3067\u3082\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306b\u58f2\u308a\u624b\u304c\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u306b\u5370\u9451\u8a3c\u660e\u66f8\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790657997342\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u306b\u682a\u5f0f\u3092\u8b72\u308b\u5834\u5408\u3082\u5951\u7d04\u66f8\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5f8c\u65e5\u306e\u7a0e\u52d9\u8abf\u67fb\u3084\u76f8\u7d9a\u3067\u306e\u4e89\u3044\u306b\u5099\u3048\u3001\u4f5c\u3063\u3066\u304a\u304f\u3079\u304d\u3067\u3059\u3002\u6761\u6587\u306f\u7c21\u7d20\u306b\u3067\u304d\u307e\u3059\u304c\u3001\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u4fa1\u683c\u306e\u307b\u3046\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/free-share-succession\/\">\u7121\u511f\u3084\u4f4e\u984d\u3067\u306e\u682a\u5f0f\u8b72\u6e21<\/a>\u306f\u3001\u6642\u4fa1\u3068\u306e\u5dee\u984d\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u3088\u308a\u5148\u306b\u3001\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u3092\u8e0f\u307e\u3048\u3066\u4fa1\u683c\u3092\u6c7a\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-37\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u307e\u3068\u3081\uff5c\u58f2\u308a\u624b\u304c\u7f72\u540d\u524d\u306b\u78ba\u304b\u3081\u308b\u3053\u3068<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306f\u3001\u4fa1\u683c\u306b\u52a0\u3048\u3066\u8868\u660e\u4fdd\u8a3c\u3084\u88dc\u511f\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664\u3001\u9000\u8077\u91d1\u307e\u3067\u78ba\u5b9a\u3055\u305b\u308b\u66f8\u9762\u3067\u3059\u3002\u682a\u5238\u306e\u6709\u7121\u3068\u7a7a\u6b04\u306e\u6570\u5b57\u3092\u4e00\u3064\u305a\u3064\u78ba\u304b\u3081\u3066\u3044\u3051\u3070\u3001\u904e\u5ea6\u306b\u8eab\u69cb\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5b9f\u7e3e\u3068\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u3059\u3002\u5951\u7d04\u6761\u9805\u306e\u4ea4\u6e09\u304b\u3089\u624b\u53d6\u308a\u306e\u8a66\u7b97\u307e\u3067\u3001\u7f72\u540d\u524d\u306e\u6bb5\u968e\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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