{"id":1936,"date":"2026-09-24T10:21:37","date_gmt":"2026-09-24T01:21:37","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=1936"},"modified":"2026-10-08T11:35:18","modified_gmt":"2026-10-08T02:35:18","slug":"company-split","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/company-split\/","title":{"rendered":"\u4f1a\u793e\u5206\u5272\u306b\u3088\u308bM&amp;A\uff5c\u7a2e\u985e\u30fb\u624b\u7d9a\u30fb\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3068\u4ed5\u8a33\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u3001\u4e8b\u696d\u306e\u4e00\u90e8\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u5225\u4f1a\u793e\u3078\u627f\u7d99\u3055\u305b\u308b\u7d44\u7e54\u518d\u7de8\u3067\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u5834\u9762\u3067\u306f\u3001\u8b72\u308a\u305f\u3044\u4e8b\u696d\u3068\u624b\u5143\u306b\u6b8b\u3057\u305f\u3044\u8cc7\u7523\u3092\u5207\u308a\u5206\u3051\u3089\u308c\u308b\u70b9\u304c\u52b9\u3044\u3066\u304d\u307e\u3059\u30024\u3064\u306e\u985e\u578b\u3001\u6cd5\u52d9\u306e\u9032\u3081\u65b9\u3001\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3079\u304c\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u8003\u3048\u65b9\u3001\u305d\u3057\u3066\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067\u306e\u4f7f\u3044\u3069\u3053\u308d\u307e\u3067\u3092\u3001\u652f\u63f4\u73fe\u5834\u306e\u8996\u70b9\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=\"https:\/\/mitsukijapan.com\/ma\/fee\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp\" alt=\"M&amp;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\" class=\"wp-image-12181\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/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\">\u4f1a\u793e\u5206\u5272\u3068\u306f\uff5c\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u5225\u4f1a\u793e\u3078\u627f\u7d99\u3059\u308b\u4ed5\u7d44\u307f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306f4\u3064\u306e\u985e\u578b\u306b\u5206\u304b\u308c\u308b<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u627f\u7d99\u5148\u3067\u5206\u304b\u308c\u308b\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u306e\u53d7\u53d6\u4eba\u3067\u5206\u304b\u308c\u308b\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u8907\u6570\u793e\u304c\u4e8b\u696d\u3092\u6301\u3061\u5bc4\u308b\u5171\u540c\u5206\u5272<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3068\u4e8b\u696d\u8b72\u6e21\u306f\u3069\u3053\u304c\u9055\u3046\u306e\u304b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u4f1a\u793e\u5206\u5272\u304c\u52b9\u304f\u5834\u9762<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u4e00\u90e8\u306e\u4e8b\u696d\u3060\u3051\u3092\u8b72\u308a\u305f\u3044\u3068\u304d<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u624b\u5143\u306b\u6b8b\u3057\u305f\u3044\u3068\u304d<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u8a31\u8a8d\u53ef\u3084\u53d6\u5f15\u5951\u7d04\u3092\u5dfb\u304d\u76f4\u305b\u306a\u3044\u3068\u304d<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u9006\u306b\u4f1a\u793e\u5206\u5272\u3092\u9078\u3070\u306a\u3044\u307b\u3046\u304c\u3088\u3044\u5834\u5408<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u306e\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\u300c\u5411\u304d\u300d\u3092\u9593\u9055\u3048\u308b\u3068\u9069\u683c\u304c\u5d29\u308c\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\u6cd5\u52d9\u624b\u7d9a\u3068\u671f\u9593<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u304c\u3067\u304d\u308b\u4f1a\u793e\u3068\u6c7a\u8b70\u8981\u4ef6<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u52b4\u50cd\u5951\u7d04\u627f\u7d99\u6cd5\u306b\u3082\u3068\u3065\u304f\u901a\u77e5\u3068\u5354\u8b70<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u65b0\u8a2d\u5206\u5272\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u5438\u53ce\u5206\u5272\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\u7a0e\u52d9\u3068\u4f1a\u8a08\u51e6\u7406<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u9069\u683c\u5206\u5272\u3068\u975e\u9069\u683c\u5206\u5272<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u306f\u30b0\u30eb\u30fc\u30d7\u5916\u3078\u306e\u8b72\u6e21\u3067\u3082\u9069\u683c\u306b\u306a\u308a\u5f97\u308b<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u5207\u308a\u96e2\u3059\u4f7f\u3044\u65b9<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u5207\u308a\u96e2\u3059\u4f7f\u3044\u65b9<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\u4ed5\u8a33\u306e\u8003\u3048\u65b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u898b\u305f\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3092\u7528\u3044\u305fM&amp;A\u306e\u4e8b\u4f8b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u7956\u696d2\u5e97\u8217\u3092\u4f1a\u793e\u5206\u5272\u3067\u627f\u7d99\u3057\u4ed6\u4e8b\u696d\u3078\u96c6\u4e2d<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3067\u30de\u30ea\u30fc\u30ca\u4e8b\u696d\u3092\u7d71\u5408<\/a><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f\u3067\u81ea\u4e3b\u518d\u5efa\u306b\u3064\u306a\u3052\u305f\u4e8b\u4f8b<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3067\u7956\u696d2\u5e97\u8217\u3092\u627f\u7d99\u8b72\u6e21\u3057\u4ed6\u4e8b\u696d\u306b\u6ce8\u529b\u3078<\/a><\/li><li><a href=\"#arkb-toc-34\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u4f0a\u52e2\u6e7e\u30de\u30ea\u30fc\u30ca\u7d71\u5408\u3067\u4f1a\u54e1\u5229\u4fbf\u6027\u3092\u5411\u4e0a<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-35\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-36\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3092M&amp;A\u3067\u6d3b\u304b\u3059\u305f\u3081\u306e\u8981\u70b9<\/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\">\u4f1a\u793e\u5206\u5272\u3068\u306f\uff5c\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u5225\u4f1a\u793e\u3078\u627f\u7d99\u3059\u308b\u4ed5\u7d44\u307f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u3001\u4f1a\u793e\u304c\u55b6\u3080\u4e8b\u696d\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u3001\u6a29\u5229\u7fa9\u52d9\u3054\u3068\u5225\u306e\u4f1a\u793e\u3078\u79fb\u3059\u7d44\u7e54\u518d\u7de8\u3067\u3059\u3002\u5207\u308a\u51fa\u3059\u5074\u3092\u5206\u5272\u4f1a\u793e\u3001\u53d7\u3051\u53d6\u308b\u5074\u3092\u627f\u7d99\u4f1a\u793e\u3068\u547c\u3073\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u4e3b\u6d41\u306a\u306e\u306f\u4f1a\u793e\u3054\u3068\u8b72\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u3067\u3059\u304c\u3001\u6b8b\u3057\u305f\u3044\u4e8b\u696d\u3084\u8cc7\u7523\u304c\u3042\u308b\u306a\u3089\u3001\u5148\u306b\u5207\u308a\u5206\u3051\u3066\u304b\u3089\u8b72\u308b\u3068\u3044\u3046\u767a\u60f3\u304c\u52b9\u3044\u3066\u304d\u307e\u3059\u3002\u5c11\u6570\u682a\u4e3b\u3068\u3057\u3066\u5927\u624b\u306e\u8cc7\u672c\u3092\u53d7\u3051\u5165\u308c\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a<\/a>\u3068\u4e26\u3073\u3001\u51fa\u53e3\u306e\u8a2d\u8a08\u5e45\u3092\u5e83\u3052\u308b\u624b\u6cd5\u306e\u3072\u3068\u3064\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306f4\u3064\u306e\u985e\u578b\u306b\u5206\u304b\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u985e\u306e\u8ef8\u306f2\u3064\u3042\u308a\u307e\u3059\u3002\u627f\u7d99\u5148\u304c\u65b0\u8a2d\u4f1a\u793e\u304b\u65e2\u5b58\u4f1a\u793e\u304b\u3067\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u306b\u5206\u304b\u308c\u3001\u5bfe\u4fa1\u3092\u8ab0\u304c\u53d7\u3051\u53d6\u308b\u304b\u3067\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306b\u5206\u304b\u308c\u308b\u3002\u3053\u306e2\u8ef8\u3092\u639b\u3051\u5408\u308f\u305b\u305f\u3082\u306e\u304c\u3001\u4e0b\u56f3\u306e4\u985e\u578b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"584\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-types-diagram.png\" alt=\"\u4f1a\u793e\u5206\u5272\u306e4\u3064\u306e\u985e\u578b\uff08\u5206\u5272\u578b\u30fb\u65b0\u8a2d\u5206\u5272\u3001\u5206\u793e\u578b\u30fb\u65b0\u8a2d\u5206\u5272\u3001\u5206\u5272\u578b\u30fb\u5438\u53ce\u5206\u5272\u3001\u5206\u793e\u578b\u30fb\u5438\u53ce\u5206\u5272\uff09\u306e\u4ed5\u7d44\u307f\u3092\u56f3\u89e3\u3057\u305f\u30a4\u30e9\u30b9\u30c8\" class=\"wp-image-12541\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-types-diagram.png 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-types-diagram-640x374.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-types-diagram-768x449.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u627f\u7d99\u5148\u3067\u5206\u304b\u308c\u308b\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306e\u53d7\u3051\u76bf\u3092\u65b0\u3057\u304f\u4f5c\u308b\u306e\u304b\u3001\u3059\u3067\u306b\u3042\u308b\u4f1a\u793e\u306b\u5f15\u304d\u53d6\u3063\u3066\u3082\u3089\u3046\u306e\u304b\u3002\u3053\u306e\u9055\u3044\u304c\u3001\u624b\u7d9a\u306e\u91cd\u3055\u3068\u30b9\u30d4\u30fc\u30c9\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u65b0\u8a2d\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u305f\u306b\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u3078\u65e2\u5b58\u4e8b\u696d\u3092\u79fb\u3059\u65b9\u5f0f\u3002\u76f8\u624b\u65b9\u3068\u306e\u5951\u7d04\u4ea4\u6e09\u304c\u4e8b\u5b9f\u4e0a\u4e0d\u8981\u306a\u305f\u3081\u3001\u793e\u5185\u3060\u3051\u3067\u5b8c\u7d50\u3057\u3084\u3059\u304f\u3001\u671f\u9593\u3082\u8aad\u307f\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001\u8b72\u6e21\u3057\u305f\u3044\u4e8b\u696d\u3092\u65b0\u8a2d\u4f1a\u793e\u306b\u79fb\u3057\u3001\u305d\u306e\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u3078\u58f2\u5374\u3059\u308b\u7d44\u307f\u5408\u308f\u305b\u304c\u5b9a\u756a\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisanincorporation\/\">\u65b0\u8a2d\u5206\u5272\u306e\u9032\u3081\u65b9<\/a>\u306f\u3001\u5bfe\u4fa1\u306e\u8a2d\u8a08\u307e\u3067\u542b\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5438\u53ce\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3067\u306b\u5b58\u5728\u3059\u308b\u5225\u4f1a\u793e\u3078\u4e8b\u696d\u3092\u79fb\u3059\u65b9\u5f0f\u3067\u3059\u3002\u5206\u5272\u4f1a\u793e\u306f\u7d4c\u55b6\u306e\u30b9\u30ea\u30e0\u5316\u3001\u627f\u7d99\u4f1a\u793e\u306f\u8ca9\u8def\u3084\u4eba\u54e1\u306e\u7372\u5f97\u3068\u3044\u3046\u5f62\u3067\u3001\u53cc\u65b9\u306b\u5b9f\u76ca\u304c\u51fa\u3084\u3059\u3044\u3002\u305f\u3060\u3057\u5206\u5272\u5951\u7d04\u306e\u7de0\u7d50\u304c\u5165\u308b\u3076\u3093\u3001\u4ea4\u6e09\u3068\u8abf\u6574\u306e\u6642\u9593\u306f\u65b0\u8a2d\u5206\u5272\u3088\u308a\u9577\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u5bfe\u4fa1\u306e\u53d7\u53d6\u4eba\u3067\u5206\u304b\u308c\u308b\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u5b9f\u52d9\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u306e\u304c\u3001\u3053\u3061\u3089\u306e\u8ef8\u3002\u5bfe\u4fa1\u304c\u4f1a\u793e\u306b\u5165\u308b\u306e\u304b\u3001\u682a\u4e3b\u500b\u4eba\u306b\u6e21\u308b\u306e\u304b\u3067\u3001\u305d\u306e\u5f8c\u306e\u7a0e\u52d9\u3082\u682a\u4e3b\u69cb\u6210\u3082\u307e\u308b\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\uff08\u7269\u7684\u5206\u5272\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5207\u308a\u51fa\u3057\u305f\u4e8b\u696d\u306e\u5bfe\u4fa1\u3092\u3001\u5206\u5272\u4f1a\u793e\u305d\u306e\u3082\u306e\u304c\u53d7\u3051\u53d6\u308b\u65b9\u5f0f\u3067\u3059\u3002\u5bfe\u4fa1\u304c\u682a\u5f0f\u306a\u3089\u3001\u5206\u5272\u4f1a\u793e\u304c\u627f\u7d99\u4f1a\u793e\u306e\u89aa\u4f1a\u793e\u306b\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u3092100\uff05\u5b50\u4f1a\u793e\u3068\u3057\u3066\u5207\u308a\u51fa\u3057\u3001\u305d\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u524d\u6bb5\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u306e\u304c\u5178\u578b\u7684\u306a\u6d41\u308c\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\uff08\u4eba\u7684\u5206\u5272\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u3092\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u76f4\u63a5\u53d7\u3051\u53d6\u308b\u65b9\u5f0f\u3002\u682a\u4e3b\u306f\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e\u306e\u4e21\u65b9\u306e\u682a\u5f0f\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u3001\u3044\u308f\u3070\u5144\u5f1f\u4f1a\u793e\u304c\u4e26\u3076\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u518d\u7de8\u3084\u3001\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u30aa\u30fc\u30ca\u30fc\u5074\u306b\u6b8b\u3059\u8a2d\u8a08\u3067\u767b\u5834\u3057\u307e\u3059\u3002\u4e21\u8005\u306e\u9055\u3044\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/split-type-demerger-diff\/\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044<\/a>\u3067\u56f3\u89e3\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u8907\u6570\u793e\u304c\u4e8b\u696d\u3092\u6301\u3061\u5bc4\u308b\u5171\u540c\u5206\u5272<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u306e\u4f01\u696d\u304c\u305d\u308c\u305e\u308c\u4e8b\u696d\u306e\u4e00\u90e8\u3092\u5207\u308a\u96e2\u3057\u30011\u3064\u306e\u4f1a\u793e\u3078\u96c6\u7d04\u3059\u308b\u65b9\u5f0f\u304c\u5171\u540c\u5206\u5272\u3067\u3059\u3002\u79fb\u8ee2\u5148\u304c\u65b0\u8a2d\u4f1a\u793e\u306a\u3089\u5171\u540c\u65b0\u8a2d\u5206\u5272\u3001\u65e2\u5b58\u4f1a\u793e\u306a\u3089\u5171\u540c\u5438\u53ce\u5206\u5272\u3002\u540c\u696d\u8005\u3069\u3046\u3057\u3067\u62e0\u70b9\u3084\u8a2d\u5099\u3092\u7d71\u5408\u3059\u308b\u5834\u9762\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3068\u4e8b\u696d\u8b72\u6e21\u306f\u3069\u3053\u304c\u9055\u3046\u306e\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u3061\u3089\u3082\u4e8b\u696d\u306e\u4e00\u90e8\u3092\u52d5\u304b\u3059\u624b\u6cd5\u3067\u3059\u304c\u3001\u6cd5\u7684\u306a\u6027\u8cea\u306f\u307e\u308b\u3067\u5225\u7269\u3067\u3059\u3002\u4e0b\u8868\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u5224\u65ad\u3059\u308b\u3046\u3048\u3067\u52b9\u3044\u3066\u304f\u308b\u76f8\u9055\u70b9\u3092\u307e\u3068\u3081\u305f\u3082\u306e\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>\u4f1a\u793e\u5206\u5272<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6cd5\u7684\u6027\u8cea<\/strong><\/td><td>\u7d44\u7e54\u518d\u7de8\u884c\u70ba<\/td><td>\u500b\u5225\u306e\u53d6\u5f15\u884c\u70ba<\/td><\/tr><tr><td><strong>\u5951\u7d04\u30fb\u96c7\u7528\u306e\u79fb\u8ee2<\/strong><\/td><td>\u5305\u62ec\u627f\u7d99\uff08\u539f\u5247\u307e\u3068\u3081\u3066\u79fb\u308b\uff09<\/td><td>\u500b\u5225\u627f\u7d99\uff081\u4ef6\u305a\u3064\u5dfb\u304d\u76f4\u3059\uff09<\/td><\/tr><tr><td><strong>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/strong><\/td><td>\u5fc5\u8981<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u306e\u5f62<\/strong><\/td><td>\u682a\u5f0f\u307e\u305f\u306f\u73fe\u91d1<\/td><td>\u73fe\u91d1<\/td><\/tr><tr><td><strong>\u7c3f\u5916\u50b5\u52d9\u306e\u5f15\u7d99\u304e<\/strong><\/td><td>\u79fb\u8ee2\u3059\u308b\u7bc4\u56f2\u3067\u5f15\u304d\u7d99\u3050<\/td><td>\u539f\u5247\u3068\u3057\u3066\u5f15\u304d\u7d99\u304c\u306a\u3044<\/td><\/tr><tr><td><strong>\u6d88\u8cbb\u7a0e<\/strong><\/td><td>\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/td><td>\u8ab2\u7a0e\u8cc7\u7523\u306b\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3079<\/strong><\/td><td>\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u53ef\u80fd<\/td><td>\u4e0d\u53ef<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u53d6\u5f15\u5148\u3084\u696d\u52d9\u59d4\u8a17\u5148\u3068\u306e\u5951\u7d04\u30921\u4ef6\u305a\u3064\u7d50\u3073\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u4fa1\u3082\u73fe\u91d1\u306e\u307f\u3002\u4e00\u65b9\u306e\u4f1a\u793e\u5206\u5272\u306f\u5305\u62ec\u627f\u7d99\u304c\u539f\u5247\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u9078\u3073\u65b9<\/a>\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u6d88\u8cbb\u7a0e\u306e\u6271\u3044\u306f\u624b\u53d6\u308a\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e<\/a>\u306e\u6574\u7406\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u4f1a\u793e\u5206\u5272\u304c\u52b9\u304f\u5834\u9762<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u306f\u8b72\u308a\u305f\u3044\u304c\u3001\u3053\u306e\u4e8b\u696d\u3060\u3051\u306f\u624b\u5143\u306b\u7f6e\u304d\u305f\u3044\u300d\u3002\u521d\u56de\u76f8\u8ac7\u3067\u3053\u306e\u4e00\u8a00\u304c\u51fa\u305f\u77ac\u9593\u3001\u9078\u629e\u80a2\u306b\u4f1a\u793e\u5206\u5272\u304c\u5165\u308a\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7acb\u5834\u3067\u4f7f\u3044\u3069\u3053\u308d\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u4e00\u90e8\u306e\u4e8b\u696d\u3060\u3051\u3092\u8b72\u308a\u305f\u3044\u3068\u304d<\/h3>\n\n\n\n<p 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class=\"wp-block-heading\">\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u624b\u5143\u306b\u6b8b\u3057\u305f\u3044\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u793e\u4e0d\u52d5\u7523\u3001\u793e\u9577\u540d\u7fa9\u306b\u8fd1\u3044\u6295\u8cc7\u7528\u7269\u4ef6\u3001\u904e\u5927\u306a\u73fe\u9810\u91d1\u3002\u8b72\u53d7\u4f01\u696d\u306f\u3053\u308c\u3089\u3092\u5f15\u304d\u53d6\u308a\u305f\u304c\u308a\u307e\u305b\u3093\u3002\u542b\u307f\u76ca\u306e\u3042\u308b\u4e0d\u52d5\u7523\u3092\u62b1\u3048\u305f\u307e\u307e\u682a\u5f0f\u8b72\u6e21\u3059\u308b\u3068\u3001\u8b72\u6e21\u5bfe\u4fa1\u304c\u81a8\u3089\u307f\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3002\u5206\u5272\u3067\u5916\u306b\u51fa\u3057\u3066\u304b\u3089\u8b72\u308b\u3001\u3068\u3044\u3046\u9806\u756a\u304c\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u8a31\u8a8d\u53ef\u3084\u53d6\u5f15\u5951\u7d04\u3092\u5dfb\u304d\u76f4\u305b\u306a\u3044\u3068\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904b\u9001\u3001\u5efa\u8a2d\u3001\u4ecb\u8b77\u3002\u8a31\u8a8d\u53ef\u3068\u9577\u671f\u5951\u7d04\u304c\u4e8b\u696d\u306e\u571f\u53f0\u306b\u306a\u3063\u3066\u3044\u308b\u696d\u7a2e\u3067\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3060\u3068\u5951\u7d04\u306e\u5dfb\u304d\u76f4\u3057\u306b\u6570\u304b\u6708\u3092\u8981\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u306a\u3089\u539f\u5247\u3068\u3057\u3066\u5305\u62ec\u7684\u306b\u627f\u7d99\u3055\u308c\u308b\u305f\u3081\u3001\u73fe\u5834\u306e\u6df7\u4e71\u3092\u6291\u3048\u3089\u308c\u308b\u3002\u305f\u3060\u3057\u8a31\u8a8d\u53ef\u306e\u4e00\u90e8\u306f\u627f\u7d99\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-licenses\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u8a31\u8a8d\u53ef\u306e\u627f\u7d99<\/a>\u3068\u4f75\u305b\u3001\u4e8b\u524d\u306b\u76e3\u7763\u5b98\u5e81\u3078\u306e\u78ba\u8a8d\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u9006\u306b\u4f1a\u793e\u5206\u5272\u3092\u9078\u3070\u306a\u3044\u307b\u3046\u304c\u3088\u3044\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u4f1a\u793e\u5206\u5272\u3092\u52e7\u3081\u306a\u3044\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u4f1a\u793e\u3067\u3059\u3002\u5358\u4e00\u4e8b\u696d\u3067\u5207\u308a\u51fa\u3059\u5bfe\u8c61\u304c\u306a\u3044\u3001\u8b72\u53d7\u4f01\u696d\u304c\u7c3f\u5916\u50b5\u52d9\u306e\u79fb\u8ee2\u3092\u5acc\u3063\u3066\u3044\u308b\u3001\u682a\u4e3b\u304c\u5206\u6563\u3057\u3066\u3044\u3066\u7279\u5225\u6c7a\u8b70\u306e\u898b\u901a\u3057\u304c\u7acb\u305f\u306a\u3044\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u306f\u3001\u7d20\u76f4\u306b\u682a\u5f0f\u8b72\u6e21\u304b\u4e8b\u696d\u8b72\u6e21\u3067\u7d44\u307f\u7acb\u3066\u305f\u307b\u3046\u304c\u65e9\u304f\u7740\u5730\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u306e\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u56de\u9762\u8ac7\u3067\u5f53\u793e\u304c\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u3001\u305d\u306e\u307e\u307e\u4e26\u3079\u307e\u3059\u30025\u3064\u306e\u3046\u30613\u3064\u4ee5\u4e0a\u306b\u5f53\u3066\u306f\u307e\u308b\u306a\u3089\u3001\u4f1a\u793e\u5206\u5272\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8b72\u6e21\u3057\u305f\u304f\u306a\u3044\u4e8b\u696d\u3001\u307e\u305f\u306f\u8b72\u53d7\u4f01\u696d\u304c\u5f15\u304d\u53d6\u3089\u306a\u3044\u4e8b\u696d\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u4e8b\u696d\u7528\u3068\u7121\u95a2\u4fc2\u306a\u4e0d\u52d5\u7523\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u4fdd\u967a\u7a4d\u7acb\u91d1\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u3063\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u5bfe\u8c61\u4e8b\u696d\u306b\u8a31\u8a8d\u53ef\u3084\u9577\u671f\u306e\u57fa\u672c\u5951\u7d04\u304c\u7d10\u3065\u3044\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u8b70\u6c7a\u6a29\u306e3\u5206\u306e2\u8d85\u3092\u30aa\u30fc\u30ca\u30fc\u3068\u89aa\u65cf\u3067\u78ba\u4fdd\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u30674\u304b\u6708\u4ee5\u4e0a\u306e\u6642\u9593\u3092\u304b\u3051\u3089\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u300c\u5411\u304d\u300d\u3092\u9593\u9055\u3048\u308b\u3068\u9069\u683c\u304c\u5d29\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u6559\u79d1\u66f8\u306b\u3042\u307e\u308a\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u5b9f\u52d9\u8ad6\u70b9\u3002\u8b72\u6e21\u5bfe\u8c61\u4e8b\u696d\u3092\u5206\u5272\u627f\u7d99\u4f1a\u793e\u306b\u79fb\u3059\u8a2d\u8a08\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u3068\u3044\u3046\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u304c\u305a\u308c\u307e\u3059\u3002\u6b8b\u3057\u305f\u3044\u3082\u306e\u3092\u65b0\u8a2d\u4f1a\u793e\u3078\u51fa\u3057\u3001\u8b72\u308b\u3082\u306e\u3092\u5206\u5272\u4f1a\u793e\u306b\u7f6e\u304f\u3002\u3053\u306e\u5411\u304d\u3092\u9006\u306b\u3057\u305f\u56f3\u9762\u3092\u898b\u304b\u3051\u308b\u3053\u3068\u304c\u3001\u610f\u5916\u3068\u591a\u3044\u843d\u3068\u3057\u7a74\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u6cd5\u52d9\u624b\u7d9a\u3068\u671f\u9593<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5305\u62ec\u627f\u7d99\u3068\u3044\u3046\u5f37\u3044\u52b9\u679c\u304c\u8a8d\u3081\u3089\u308c\u308b\u4ee5\u4e0a\u3001\u624b\u7d9a\u3082\u76f8\u5fdc\u306b\u91cd\u304f\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u304c\u5b9a\u3081\u308b\u8981\u4ef6\u3068\u3001\u5b9f\u52d9\u4e0a\u306e\u6240\u8981\u671f\u9593\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u95a2\u9023\u3059\u308b\u6761\u6587\u306e\u5168\u4f53\u50cf\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/corporate-law-essential-for-ma-article-structure\/\">M&amp;A\u3068\u4f1a\u793e\u6cd5\u306e\u95a2\u4fc2<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u304c\u3067\u304d\u308b\u4f1a\u793e\u3068\u6c7a\u8b70\u8981\u4ef6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u3092\u9078\u3079\u308b\u306e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u3001\u5408\u540c\u4f1a\u793e\u3001\u7279\u4f8b\u6709\u9650\u4f1a\u793e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u5408\u540d\u4f1a\u793e\u3084\u5408\u8cc7\u4f1a\u793e\u306f\u5206\u5272\u4f1a\u793e\u306b\u306a\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u5951\u7d04\u3084\u5206\u5272\u8a08\u753b\u306e\u627f\u8a8d\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u8981\u308a\u307e\u3059\u3002\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6301\u3064\u682a\u4e3b\u304c\u51fa\u5e2d\u3057\u3001\u51fa\u5e2d\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e3\u5206\u306e2\u4ee5\u4e0a\u306e\u8cdb\u6210\u3092\u5f97\u308b\u5f62\u3067\u3059\u3002\u8a73\u7d30\u306a\u898f\u5b9a\u306f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u306e\u4f1a\u793e\u6cd5<\/mark><\/a>\u7b2c5\u7de8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7c21\u6613\u5206\u5272\u3068\u7565\u5f0f\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7279\u5225\u6c7a\u8b70\u3092\u7701\u3051\u307e\u3059\u3002\u7c21\u6613\u5206\u5272\u306f\u3001\u627f\u7d99\u3055\u305b\u308b\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u304c\u5206\u5272\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u984d\u306e5\u5206\u306e1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002\u7565\u5f0f\u5206\u5272\u306f\u3001\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e\u304c\u7279\u5225\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9f\u52d9\u3067\u306f\u3001\u7c21\u6613\u5206\u5272\u306e\u67a0\u306b\u53ce\u307e\u308b\u304b\u3069\u3046\u304b\u3067\u65e5\u7a0b\u611f\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b98\u5831\u516c\u544a\u3068\u3001\u77e5\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3078\u306e\u500b\u5225\u50ac\u544a\u3002\u3053\u306e2\u3064\u306b\u6700\u4f4e1\u304b\u6708\u306e\u7570\u8b70\u7533\u8ff0\u671f\u9593\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u8aac\u660e\u3092\u5f8c\u56de\u3057\u306b\u3059\u308b\u3068\u3001\u501f\u5165\u91d1\u306e\u671f\u9650\u306e\u5229\u76ca\u55aa\u5931\u6761\u9805\u306b\u89e6\u308c\u304b\u306d\u307e\u305b\u3093\u3002\u516c\u544a\u3092\u6253\u3064\u524d\u306b\u3001\u4e3b\u8981\u884c\u3078\u6839\u56de\u3057\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u306e\u304c\u5b9f\u52d9\u306e\u5b9a\u77f3\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u52b4\u50cd\u5951\u7d04\u627f\u7d99\u6cd5\u306b\u3082\u3068\u3065\u304f\u901a\u77e5\u3068\u5354\u8b70<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f93\u696d\u54e1\u306e\u8ee2\u7c4d\u306b\u306f\u3001\u5c02\u7528\u306e\u6cd5\u5f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<a href=\"https:\/\/laws.e-gov.go.jp\/law\/412AC0000000103\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4f1a\u793e\u5206\u5272\u306b\u4f34\u3046\u52b4\u50cd\u5951\u7d04\u306e\u627f\u7d99\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/mark><\/a>\u306b\u3088\u308a\u3001\u5206\u5272\u4f1a\u793e\u306f\u5bfe\u8c61\u52b4\u50cd\u8005\u3068\u52b4\u50cd\u7d44\u5408\u3078\u66f8\u9762\u3067\u901a\u77e5\u3057\u3001\u7570\u8b70\u7533\u51fa\u306e\u6a5f\u4f1a\u3092\u8a2d\u3051\u308b\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u627f\u7d99\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305f\u4e3b\u5f93\u4e8b\u52b4\u50cd\u8005\u306f\u3001\u7570\u8b70\u3092\u7533\u3057\u51fa\u308c\u3070\u627f\u7d99\u4f1a\u793e\u3078\u79fb\u308c\u308b\u3002\u3053\u306e\u70b9\u3092\u77e5\u3089\u305a\u306b\u4eba\u9078\u3059\u308b\u3068\u3001\u60f3\u5b9a\u5916\u306e\u4eba\u54e1\u304c\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u65b0\u8a2d\u5206\u5272\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u624b\u65b9\u3068\u306e\u5951\u7d04\u7de0\u7d50\u304c\u5165\u3089\u306a\u3044\u305f\u3081\u3001\u793e\u5185\u624b\u7d9a\u306e\u7a4d\u307f\u4e0a\u3052\u3060\u3051\u3067\u9032\u307f\u307e\u3059\u3002\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306a\u3089\u3001\u6700\u521d\u306b\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5206\u5272\u8a08\u753b\u66f8\u306e\u4f5c\u6210<\/li>\n\n\n\n<li>\u4e8b\u524d\u958b\u793a\u66f8\u985e\u306e\u5099\u7f6e<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u30fb\u52b4\u50cd\u7d44\u5408\u3078\u306e\u901a\u77e5<\/li>\n\n\n\n<li>\u53cd\u5bfe\u682a\u4e3b\u3078\u306e\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42\u306e\u901a\u77e5<\/li>\n\n\n\n<li>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/li>\n\n\n\n<li>\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70<\/li>\n\n\n\n<li>\u8a2d\u7acb\u767b\u8a18\u306e\u7533\u8acb<\/li>\n\n\n\n<li>\u4e8b\u5f8c\u958b\u793a\u66f8\u985e\u306e\u5099\u7f6e<\/li>\n<\/ol>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u5438\u53ce\u5206\u5272\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u8a2d\u5206\u5272\u306e\u624b\u9806\u306b\u3001\u76f8\u624b\u65b9\u3068\u306e\u5951\u7d04\u7de0\u7d50\u304c\u52a0\u308f\u308a\u307e\u3059\u3002\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306e1\u304b\u6708\u304c\u52b9\u3044\u3066\u304f\u308b\u305f\u3081\u3001\u5b9f\u52d9\u3067\u306f2\u304b\u6708\u534a\u304b\u30893\u304b\u6708\u3092\u898b\u8fbc\u3080\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5206\u5272\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3068\u4ea4\u6e09<\/li>\n\n\n\n<li>\u5438\u53ce\u5206\u5272\u5951\u7d04\u306e\u7de0\u7d50<\/li>\n\n\n\n<li>\u4e8b\u524d\u958b\u793a\u66f8\u985e\u306e\u5099\u7f6e<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u30fb\u52b4\u50cd\u7d44\u5408\u3078\u306e\u901a\u77e5<\/li>\n\n\n\n<li>\u53cd\u5bfe\u682a\u4e3b\u3078\u306e\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42\u306e\u901a\u77e5<\/li>\n\n\n\n<li>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/li>\n\n\n\n<li>\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70<\/li>\n\n\n\n<li>\u5909\u66f4\u767b\u8a18\u306e\u7533\u8acb<\/li>\n\n\n\n<li>\u4e8b\u5f8c\u958b\u793a\u66f8\u985e\u306e\u5099\u7f6e<\/li>\n<\/ol>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u76ee\u5b89<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u6cd5\u52d9\u9762\u3067\u767a\u751f\u3059\u308b\u5b9f\u8cbb\u306e\u76ee\u5b89\u3067\u3059\u3002\u767b\u8a18\u306b\u304b\u304b\u308b\u7a0e\u7387\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u300c\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u984d\u8868\u300d<\/mark><\/a>\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u8cbb\u7528\u9805\u76ee<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d\u306e\u76ee\u5b89<\/th><th>\u88dc\u8db3<\/th><\/tr><\/thead><tbody><tr><td><strong>\u767b\u9332\u514d\u8a31\u7a0e\uff08\u5206\u5272\u4f1a\u793e\uff09<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">3\u4e07\u5186<\/td><td>\u5909\u66f4\u767b\u8a181\u4ef6\u3042\u305f\u308a\u306e\u5b9a\u984d<\/td><\/tr><tr><td><strong>\u767b\u9332\u514d\u8a31\u7a0e\uff08\u627f\u7d99\u4f1a\u793e\u30fb\u682a\u5f0f\u4f1a\u793e\uff09<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5897\u52a0\u3059\u308b\u8cc7\u672c\u91d1\u306e\u984d\u00d70.7\uff05<\/td><td>\u7b97\u51fa\u984d\u304c3\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f3\u4e07\u5186<\/td><\/tr><tr><td><strong>\u5b98\u5831\u516c\u544a\u8cbb<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">7\u4e07\u301c8\u4e07\u5186\u7a0b\u5ea6<\/td><td>\u884c\u6570\u3068\u6587\u5b57\u6570\u3067\u5909\u52d5<\/td><\/tr><tr><td><strong>\u53f8\u6cd5\u66f8\u58eb\u5831\u916c<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">20\u4e07\u301c30\u4e07\u5186\u7a0b\u5ea6<\/td><td>\u767b\u8a18\u7533\u8acb\u3068\u66f8\u985e\u4f5c\u6210\u3092\u59d4\u8a17\u3057\u305f\u5834\u5408<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u7a0e\u52d9\u3068\u4f1a\u8a08\u51e6\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b\u306e\u306f\u3001\u7d50\u5c40\u3053\u3053\u3067\u3059\u3002\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u3067\u3001\u79fb\u8ee2\u8cc7\u7523\u306b\u542b\u307f\u76ca\u304c\u3042\u308b\u4f1a\u793e\u306e\u7a0e\u8ca0\u62c5\u306f\u6841\u9055\u3044\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u9069\u683c\u5206\u5272\u3068\u975e\u9069\u683c\u5206\u5272<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u9069\u683c\u5206\u5272\u3067\u306f\u3001\u79fb\u8ee2\u3059\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u3044\u3001\u542b\u307f\u76ca\u306b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u9069\u683c\u5206\u5272\u306a\u3089\u7c3f\u4fa1\u3067\u5f15\u304d\u7d99\u304c\u308c\u3001\u8ab2\u7a0e\u306f\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3002\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u304b\u3001\u5171\u540c\u4e8b\u696d\u3092\u55b6\u3080\u305f\u3081\u306e\u5206\u5272\u304b\u3001\u3068\u3044\u3063\u305f\u533a\u5206\u3054\u3068\u306b\u8981\u4ef6\u304c\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u306f\u30b0\u30eb\u30fc\u30d7\u5916\u3078\u306e\u8b72\u6e21\u3067\u3082\u9069\u683c\u306b\u306a\u308a\u5f97\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3067\u306f\u3001\u5206\u5272\u5f8c\u306b\u682a\u4e3b\u3068\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3068\u306e\u9593\u3067\u652f\u914d\u95a2\u4fc2\u304c\u7d9a\u3044\u3066\u3044\u308c\u3070\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002\u88cf\u3092\u8fd4\u3059\u3068\u3001\u5206\u5272\u6cd5\u4eba\u306e\u307b\u3046\u3092\u5916\u90e8\u3078\u8b72\u6e21\u3057\u3066\u3082\u9069\u683c\u6027\u306f\u5d29\u308c\u306a\u3044\u3002\u4f1a\u793e\u5168\u4f53\u3067\u306f\u306a\u304f\u5fc5\u8981\u306a\u90e8\u5206\u3060\u3051\u3092\u58f2\u308b\u3001\u3068\u3044\u3046\u8a2d\u8a08\u304c\u7a0e\u8ca0\u62c5\u3092\u6291\u3048\u305f\u307e\u307e\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u5207\u308a\u96e2\u3059\u4f7f\u3044\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u4e8b\u696d\u3092\u6301\u3064\u4f1a\u793e\u304c\u3001\u305d\u306e\u4e00\u90e8\u3060\u3051\u3092\u30b0\u30eb\u30fc\u30d7\u5916\u3078\u8b72\u308b\u30b1\u30fc\u30b9\u3002\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u306a\u304f\u9069\u683c\u5206\u5272\u578b\u5206\u5272\u3092\u9078\u3076\u3068\u3001\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306b\u6b8b\u3057\u3064\u3064\u3001\u5206\u5272\u6cd5\u4eba\u306e\u8b72\u6e21\u4fa1\u683c\u3092\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u3082\u8cc7\u91d1\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u305f\u3081\u3001\u4ea4\u6e09\u304c\u524d\u306b\u9032\u307f\u3084\u3059\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u5207\u308a\u96e2\u3059\u4f7f\u3044\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u542b\u307f\u76ca\u306e\u3042\u308b\u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u3092\u62b1\u3048\u305f\u307e\u307e\u682a\u5f0f\u3092\u8b72\u308b\u3068\u3001\u6642\u4fa1\u304c\u8b72\u6e21\u5bfe\u4fa1\u306b\u4e57\u3063\u3066\u6240\u5f97\u7a0e\u304c\u81a8\u3089\u307f\u307e\u3059\u3002\u304b\u3068\u3044\u3063\u3066\u5bfe\u8c61\u4f1a\u793e\u304c\u73fe\u7269\u3092\u58f2\u308c\u3070\u3001\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308b\u3002\u9069\u683c\u5206\u5272\u578b\u5206\u5272\u3067\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3078\u79fb\u3057\u3001\u672c\u696d\u3060\u3051\u3092\u6301\u3064\u5206\u5272\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u8b72\u308b\u3002\u3053\u306e\u9806\u5e8f\u306a\u3089\u3001\u4e8c\u91cd\u306e\u8ab2\u7a0e\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u4ed5\u8a33\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u5206\u5272 \u4ed5\u8a33\u300d\u3067\u8abf\u3079\u308b\u65b9\u304c\u591a\u3044\u8ad6\u70b9\u306a\u306e\u3067\u3001\u9aa8\u683c\u3060\u3051\u793a\u3057\u307e\u3059\u3002\u9069\u683c\u5206\u5272\u3067\u306f\u79fb\u8ee2\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u5e33\u7c3f\u4fa1\u984d\u306e\u307e\u307e\u5f15\u304d\u7d99\u304e\u3001\u5dee\u984d\u3092\u682a\u5f0f\u3084\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3067\u53d7\u3051\u308b\u3002\u640d\u76ca\u306f\u539f\u5247\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9069\u683c\u5206\u793e\u578b\u5206\u5272\u306e\u4ed5\u8a33\u4f8b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u79fb\u8ee2\u8cc7\u7523500\u3001\u79fb\u8ee2\u8ca0\u50b5200\uff08\u5358\u4f4d\u306f\u767e\u4e07\u5186\uff09\u3068\u3057\u305f\u5834\u5408\u306e\u3001\u4e0b\u8868\u304c\u57fa\u672c\u5f62\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u4ed5\u8a33\u3092\u884c\u3046\u4f1a\u793e<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u501f\u65b9<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u8cb8\u65b9<\/th><\/tr><\/thead><tbody><tr><td>\u5206\u5272\u4f1a\u793e<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u8af8\u8ca0\u50b5 200<br>\u5b50\u4f1a\u793e\u682a\u5f0f 300<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u8af8\u8cc7\u7523 500<\/td><\/tr><tr><td>\u627f\u7d99\u4f1a\u793e<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u8af8\u8cc7\u7523 500<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u8af8\u8ca0\u50b5 200<br>\u8cc7\u672c\u91d1\u7b49\u306e\u984d 300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u3067\u62bc\u3055\u3048\u308b\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3067\u306f\u3001\u5206\u5272\u4f1a\u793e\u5074\u3067\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u3092\u6309\u5206\u3057\u3066\u6e1b\u3089\u3059\u51e6\u7406\u304c\u5165\u308a\u307e\u3059\u3002\u682a\u4e3b\u5074\u3067\u306f\u307f\u306a\u3057\u914d\u5f53\u306e\u6709\u7121\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u9069\u683c\u306a\u3089\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306a\u8a08\u7b97\u904e\u7a0b\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/split-sale-accounting\/\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u4ed5\u8a33<\/a>\u3067\u6570\u5024\u4f8b\u3064\u304d\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u898b\u305f\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u70b9\u3068\u96e3\u70b9\u3092\u4e26\u3079\u305f\u3046\u3048\u3067\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u5f15\u304d\u5bc4\u305b\u3066\u5224\u65ad\u3057\u305f\u3044\u3068\u3053\u308d\u3002\u58f2\u308a\u624b\u306e\u7acb\u5834\u306b\u7d5e\u3063\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u304c\u652f\u6301\u3055\u308c\u308b\u7406\u7531\u306f\u3001\u5927\u304d\u304f3\u3064\u306b\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5fc5\u8981\u306a\u4e8b\u696d\u3060\u3051\u3092\u8b72\u6e21\u3067\u304d\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u3084\u682a\u5f0f\u4ea4\u63db\u3068\u9055\u3044\u3001\u4e8b\u696d\u5358\u4f4d\u3067\u5207\u308a\u51fa\u305b\u307e\u3059\u3002\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3092\u624b\u653e\u3055\u305a\u306b\u3001\u4e00\u90e8\u9580\u3060\u3051\u3092\u8b72\u53d7\u4f01\u696d\u3078\u6e21\u3059\u3053\u3068\u3082\u53ef\u80fd\u3002\u4e0d\u63a1\u7b97\u90e8\u9580\u3092\u5916\u3057\u3066\u672c\u696d\u306b\u96c6\u4e2d\u3059\u308b\u3001\u3068\u3044\u3046\u5b88\u308a\u306e\u4f7f\u3044\u65b9\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5951\u7d04\u3068\u96c7\u7528\u3092\u5305\u62ec\u7684\u306b\u79fb\u305b\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5951\u7d04\u3002\u3053\u308c\u3089\u304c\u539f\u5247\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u627f\u7d99\u4f1a\u793e\u3078\u79fb\u308a\u307e\u3059\u3002\u53d6\u5f15\u5148\u30781\u4ef6\u305a\u3064\u982d\u3092\u4e0b\u3052\u3066\u540c\u610f\u3092\u3082\u3089\u3046\u624b\u9593\u304c\u7701\u3051\u308b\u610f\u5473\u306f\u3001\u73fe\u5834\u3067\u306f\u60f3\u50cf\u4ee5\u4e0a\u306b\u5927\u304d\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5bfe\u4fa1\u3092\u73fe\u91d1\u4ee5\u5916\u3067\u3082\u8a2d\u8a08\u3067\u304d\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u3068\u3057\u3066\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3067\u304d\u308b\u305f\u3081\u3001\u8b72\u53d7\u4f01\u696d\u304c\u591a\u984d\u306e\u73fe\u91d1\u3092\u7528\u610f\u3057\u306a\u304f\u3066\u3082\u6210\u7acb\u3057\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u627f\u7d99\u4f1a\u793e\u306e\u682a\u4e3b\u3068\u3057\u3066\u6b8b\u308a\u3001\u7d71\u5408\u5f8c\u306e\u6210\u9577\u3092\u53d6\u308a\u306b\u3044\u304f\u8a2d\u8a08\u3082\u9078\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u8ca0\u62c5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u624b\u7d9a\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u3060\u3051\u30671\u304b\u6708\u3002\u682a\u4e3b\u7dcf\u4f1a\u3001\u767b\u8a18\u3001\u4e8b\u524d\u4e8b\u5f8c\u306e\u958b\u793a\u66f8\u985e\u307e\u3067\u542b\u3081\u308b\u3068\u3001\u77ed\u304f\u898b\u7a4d\u3082\u3063\u3066\u30822\u304b\u6708\u534a\u306f\u5fc5\u8981\u3067\u3059\u3002\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u5834\u5408\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u682a\u4fa1\u7b97\u5b9a\u306b\u306f\u8a73\u7d30\u306a\u8ca1\u52d9\u5206\u6790\u304c\u4f34\u3046\u305f\u3081\u3001\u3055\u3089\u306b\u6642\u9593\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7c3f\u5916\u50b5\u52d9\u307e\u3067\u79fb\u3063\u3066\u3057\u307e\u3046<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5305\u62ec\u627f\u7d99\u306f\u8af8\u5203\u306e\u5263\u3002\u672a\u6255\u6b8b\u696d\u4ee3\u3001\u4fc2\u4e89\u4e2d\u306e\u6848\u4ef6\u3001\u9000\u8077\u7d66\u4ed8\u306e\u7a4d\u7acb\u4e0d\u8db3\u3068\u3044\u3063\u305f\u8ca0\u306e\u907a\u7523\u3082\u3001\u5bfe\u8c61\u4e8b\u696d\u306b\u7d10\u3065\u3044\u3066\u3044\u308c\u3070\u81ea\u52d5\u7684\u306b\u79fb\u8ee2\u3057\u307e\u3059\u3002\u3060\u304b\u3089\u3053\u305d\u8b72\u53d7\u4f01\u696d\u306f\u7cbe\u7dfb\u306a\u8abf\u67fb\u3092\u6c42\u3081\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/off-balance-sheet-debt\/\">\u7c3f\u5916\u50b5\u52d9<\/a>\u306e\u6d17\u3044\u51fa\u3057\u306f\u3001\u5206\u5272\u306e\u8a2d\u8a08\u524d\u306b\u6e08\u307e\u305b\u3066\u304a\u304d\u305f\u3044\u4f5c\u696d\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u95a2\u4fc2\u8005\u3078\u306e\u8aac\u660e\u304c\u5897\u3048\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4e3b\u3001\u50b5\u6a29\u8005\u3001\u5f93\u696d\u54e1\u3001\u305d\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u3002\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u682a\u4e3b\u9593\u3067\u5b8c\u7d50\u3059\u308b\u8a71\u304c\u3001\u4f1a\u793e\u5206\u5272\u3067\u306f\u8aac\u660e\u76f8\u624b\u304c\u4e00\u6c17\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\u500b\u4eba\u4fdd\u8a3c\u306e\u6271\u3044\u3092\u3069\u3046\u3059\u308b\u304b\u3082\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u30c6\u30fc\u30de\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3092\u7528\u3044\u305fM&amp;A\u306e\u4e8b\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306f\u3053\u308c\u307e\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3092\u542b\u3080\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u3067\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3092\u652f\u63f4\u3057\u3066\u304d\u307e\u3057\u305f\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/\" target=\"_blank\" rel=\"noopener\">M&amp;A\u6210\u7d04\u5b9f\u7e3e\u306e\u4e00\u89a7<\/a>\u304b\u3089\u3001\u4f1a\u793e\u5206\u5272\u3092\u7528\u3044\u305f\u6848\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u7956\u696d2\u5e97\u8217\u3092\u4f1a\u793e\u5206\u5272\u3067\u627f\u7d99\u3057\u4ed6\u4e8b\u696d\u3078\u96c6\u4e2d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\u306f\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d0456\u5104\u5186\uff09\u3001\u8b72\u53d7\u4f01\u696d\u306f\u540c\u696d\uff08\u58f2\u4e0a\u7d04764\u5104\u5186\uff09\u3002\u30b9\u30ad\u30fc\u30e0\u306f\u65b0\u8a2d\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3057\u305f\u3002\u8a2d\u5099\u6295\u8cc7\u306e\u9ad8\u9a30\u3068\u8cc7\u672c\u529b\u52dd\u8ca0\u3092\u80cc\u666f\u306b\u30013\u5e97\u8217\u306e\u3046\u30612\u5e97\u8217\u3092\u5730\u57df\u540c\u696d\u3078\u627f\u7d99\u3057\u3001\u5bbf\u6cca\u4e8b\u696d\u3078\u7d4c\u55b6\u8cc7\u6e90\u3092\u632f\u308a\u5411\u3051\u305f\u6848\u4ef6\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/108\/\" target=\"_blank\" rel=\"noopener\">\u30aa\u30fc\u30ca\u30fc\u306e\u4f53\u9a13\u8ac7<\/a>\u3082\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3067\u30de\u30ea\u30fc\u30ca\u4e8b\u696d\u3092\u7d71\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\u306f\u30e8\u30c3\u30c8\u30cf\u30fc\u30d0\u30fc\u904b\u55b6\uff08\u58f2\u4e0a\u7d041\u5104\u5186\uff09\u3001\u8b72\u53d7\u4f01\u696d\u306f\u904b\u52d5\u65bd\u8a2d\u904b\u55b6\uff08\u5f93\u696d\u54e1\u7d04100\u540d\uff09\u3002\u3053\u3061\u3089\u3082\u65b0\u8a2d\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u3059\u3002\u6bb5\u968e\u7684\u306b\u30de\u30ea\u30fc\u30ca\u4e8b\u696d\u3092\u5e83\u3052\u3066\u304d\u305f\u4e0d\u52d5\u7523\u30b0\u30eb\u30fc\u30d7\u3078\u627f\u7d99\u3057\u305f\u3053\u3068\u3067\u3001\u4f0a\u52e2\u6e7e\u306e\u62e0\u70b9\u304c\u7d71\u5408\u3055\u308c\u4f1a\u54e1\u306e\u5229\u4fbf\u6027\u304c\u4e0a\u304c\u308a\u307e\u3057\u305f\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/045\/\" target=\"_blank\" rel=\"noopener\">\u6848\u4ef6\u306e\u7d4c\u7def<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u7b2c\u4e8c\u4f1a\u793e\u65b9\u5f0f\u3067\u81ea\u4e3b\u518d\u5efa\u306b\u3064\u306a\u3052\u305f\u4e8b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u516c\u8868\u3057\u305f\u4e8b\u4f8b\u96c6\u306b\u306f\u3001\u5f53\u793e\u304c\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u518d\u751f\u578b\u306e\u4e8b\u4f8b\u3082\u8f09\u3063\u3066\u3044\u307e\u3059\u3002\u5275\u696d50\u5e74\u8d85\u306e\u904b\u9001\u30fb\u5009\u5eab\u4e8b\u696d\u8005\u304c\u3001\u4ee3\u8868\u8005\u306e\u5b9f\u5b50\u306e\u51fa\u8cc7\u3067\u8a2d\u7acb\u3057\u305f\u65b0\u4f1a\u793e\u3078\u63a1\u7b97\u4e8b\u696d\u3092\u79fb\u3057\u3001\u65e7\u4f1a\u793e\u306b\u6b8b\u3057\u305f\u50b5\u52d9\u3092\u7279\u5225\u6e05\u7b97\u3067\u51e6\u7406\u3057\u305f\u4f8b\u3002\u5730\u65b9\u306e\u30bf\u30af\u30b7\u30fc\u4f1a\u793e\u304c\u5730\u5143\u30b9\u30dd\u30f3\u30b5\u30fc\u306e\u51fa\u8cc7\u3067\u65b0\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u540c\u69d8\u306e\u6574\u7406\u3092\u884c\u3063\u305f\u4f8b\u3082\u3042\u308a\u307e\u3059\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 has-ark-gray-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3067\u7956\u696d2\u5e97\u8217\u3092\u627f\u7d99\u8b72\u6e21\u3057\u4ed6\u4e8b\u696d\u306b\u6ce8\u529b\u3078<\/h3>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-524f8de7 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\"><img decoding=\"async\" width=\"1000\" height=\"400\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/santoku-aviva-ma-signing.jpeg\" alt=\"\u4e09\u5fb3\u5b9f\u696d\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u682a\u5f0f\u4f1a\u793e\u30a2\u30d3\u30d0\u3078\u306e\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\u4e8b\u696d\u8b72\u6e21\uff08M&amp;A\u6210\u7d04\u4e8b\u4f8b\uff09\u3092\u8868\u73fe\u3059\u308b\u5e97\u8217\u30a4\u30e1\u30fc\u30b8\u753b\u50cf\" class=\"wp-image-12542\" style=\"aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/santoku-aviva-ma-signing.jpeg 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/santoku-aviva-ma-signing-640x256.jpeg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/santoku-aviva-ma-signing-768x307.jpeg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\uff1a\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d0456\u5104\u5186\uff09<br>\u8b72\u53d7\u4f01\u696d\uff1a\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d04764\u5104\u5186\uff09<br>\u30b9\u30ad\u30fc\u30e0\uff1a\u65b0\u8a2d\u5206\u5272\uff0b\u682a\u5f0f\u8b72\u6e21<br><br>\u662d\u548c50\u5e74\u4ee3\u5275\u696d\u306e\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\u4f01\u696d\u304c\u3001\u8a2d\u5099\u4ee3\u9ad8\u9a30\u3068\u8cc7\u672c\u529b\u52dd\u8ca0\u3092\u80cc\u666f\u306b\u3001\u4f1a\u793e\u5206\u5272\uff08\u65b0\u8a2d\u5206\u5272\uff09\u30673\u5e97\u8217\u4e2d2\u5e97\u8217\u3092\u5730\u57df\u540c\u696d\u3078\u8b72\u6e21\u3057\u5bbf\u6cca\u4e8b\u696d\u306e\u5f37\u5316\u3092\u5b9f\u73fe\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/108\/\" style=\"border-radius:0px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u30aa\u30fc\u30ca\u30fc\u69d8\u306e\u4f53\u9a13\u8ac7\u3092\u8aad\u3080<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-ark-gray-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"arkb-toc-34\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u4f0a\u52e2\u6e7e\u30de\u30ea\u30fc\u30ca\u7d71\u5408\u3067\u4f1a\u54e1\u5229\u4fbf\u6027\u3092\u5411\u4e0a<\/h3>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-524f8de7 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\"><img decoding=\"async\" width=\"1000\" height=\"400\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/shinsyh-yacht-harbor-ma.jpg\" alt=\"\u5fd7\u6469\u30e8\u30c3\u30c8\u30cf\u30fc\u30d0\u30fc\uff08\u682a\u5f0f\u4f1a\u793e\u65b0SYH\uff09\u306e\u682a\u5f0f\u8b72\u6e21\u306b\u95a2\u3059\u308bM&amp;A\u6210\u7d04\u5b9f\u7e3e\u3002\u30de\u30ea\u30fc\u30ca\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u8b72\u53d7\u4f01\u696d\uff08\u682a\u5f0f\u4f1a\u793eCIS\uff09\u3078\u306e\u627f\u7d99\u3002\" class=\"wp-image-12543\" style=\"aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/shinsyh-yacht-harbor-ma.jpg 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/shinsyh-yacht-harbor-ma-640x256.jpg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/shinsyh-yacht-harbor-ma-768x307.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\uff1a\u30e8\u30c3\u30c8\u30cf\u30fc\u30d0\u30fc\uff08\u58f2\u4e0a\u7d041\u5104\u5186\uff09<br>\u8b72\u53d7\u4f01\u696d\uff1a\u904b\u52d5\u65bd\u8a2d\u904b\u55b6\uff08\u5f93\u696d\u54e1\u7d04100\u540d\uff09<br>\u30b9\u30ad\u30fc\u30e0\uff1a\u65b0\u8a2d\u5206\u5272\uff0b\u682a\u5f0f\u8b72\u6e21<br><br>\u5fd7\u6469\u306e\u30e8\u30c3\u30c8\u30cf\u30fc\u30d0\u30fc\u904b\u55b6\u4f1a\u793e\u304c\u3001\u4f1a\u793e\u5206\u5272\u306e\u4e0a\u3001\u6bb5\u968e\u7684\u306b\u30de\u30ea\u30fc\u30ca\u4e8b\u696d\u3092\u62e1\u5927\u3057\u3066\u304d\u305f\u4e0d\u52d5\u7523\u30b0\u30eb\u30fc\u30d7\u3078\u306e\u8b72\u6e21\u3067\u4f0a\u52e2\u6e7e\u62e0\u70b9\u7d71\u5408\u306b\u3088\u308b\u4f1a\u54e1\u5229\u4fbf\u6027\u304c\u5411\u4e0a\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/045\/\" style=\"border-radius:0px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u30aa\u30fc\u30ca\u30fc\u69d8\u306e\u4f53\u9a13\u8ac7\u3092\u8aad\u3080<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u3044\u305a\u308c\u3082\u4f1a\u793e\u5206\u5272\u3092\u518d\u5efa\u306e\u5668\u3068\u3057\u3066\u4f7f\u3063\u305f\u5f62\u3002\u50b5\u52d9\u8d85\u904e\u304c\u7d61\u3080\u5c40\u9762\u3067\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/pre-bankruptcy-ma\/\">\u7834\u7523\u524d\u306eM&amp;A<\/a>\u3068\u3044\u3046\u9078\u629e\u80a2\u3068\u4e26\u3079\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-35\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u56de\u76f8\u8ac7\u3067\u8cea\u554f\u304c\u96c6\u4e2d\u3059\u308b\u306e\u306f\u3001\u6b21\u306e4\u70b9\u3067\u3059\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>\u4f1a\u793e\u5206\u5272\u3060\u3051\u3067\u4f1a\u793e\u58f2\u5374\u306f\u5b8c\u7d50\u3057\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5358\u72ec\u3067\u5b8c\u7d50\u3059\u308b\u3053\u3068\u306f\u3001\u3042\u307e\u308a\u3042\u308a\u307e\u305b\u3093\u3002\u73fe\u5834\u3067\u306f\u307e\u305a\u300c\u5206\u5272\u3057\u305f\u5f8c\u306e\u53d7\u3051\u76bf\u682a\u5f0f\u3092\u3069\u3046\u8b72\u308b\u304b\u300d\u307e\u3067\u4e00\u4f53\u3067\u8a2d\u8a08\u3057\u307e\u3059\u3002\u65b0\u8a2d\u5206\u5272\u3067\u5207\u308a\u51fa\u3057\u305f\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u3078\u58f2\u308b\u3001\u3068\u3044\u3046\u4e8c\u6bb5\u69cb\u3048\u304c\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u4e00\u822c\u7684\u3067\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>\u58f2\u308a\u624b\u306e\u624b\u53d6\u308a\u306f\u682a\u5f0f\u8b72\u6e21\u3088\u308a\u5897\u3048\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u30b1\u30fc\u30b9\u306b\u3088\u308a\u307e\u3059\u3002\u975e\u4e8b\u696d\u8cc7\u7523\u3092\u5206\u5272\u3067\u5916\u306b\u51fa\u305b\u3070\u8b72\u6e21\u5bfe\u4fa1\u304c\u4e0b\u304c\u308a\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3082\u8efd\u304f\u306a\u308b\u3002\u305f\u3060\u3057\u5207\u308a\u51fa\u3057\u305f\u8cc7\u7523\u3092\u5c06\u6765\u3069\u3046\u73fe\u91d1\u5316\u3059\u308b\u304b\u307e\u3067\u898b\u306a\u3044\u3068\u3001\u5358\u306b\u8ab2\u7a0e\u3092\u5148\u9001\u308a\u3057\u305f\u3060\u3051\u3067\u7d42\u308f\u308a\u307e\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>\u5f93\u696d\u54e1\u306e\u540c\u610f\u306f1\u4eba\u305a\u3064\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4e8b\u696d\u8b72\u6e21\u3068\u9055\u3044\u3001\u500b\u5225\u306e\u540c\u610f\u307e\u3067\u306f\u6c42\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u52b4\u50cd\u5951\u7d04\u627f\u7d99\u6cd5\u306b\u57fa\u3065\u304f\u901a\u77e5\u3068\u5354\u8b70\u304c\u8981\u308a\u307e\u3059\u3057\u3001\u627f\u7d99\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305f\u4e3b\u5f93\u4e8b\u52b4\u50cd\u8005\u306b\u306f\u7570\u8b70\u7533\u51fa\u306e\u6a29\u5229\u304c\u3042\u308a\u307e\u3059\u3002\u4eba\u9078\u3068\u8aac\u660e\u306e\u9806\u756a\u3092\u8aa4\u308b\u3068\u3001\u73fe\u5834\u304c\u52d5\u63fa\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784266799249\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u8cb7\u53ce\u5074\u306f\u4f1a\u793e\u5206\u5272\u3092\u5acc\u304c\u308a\u307e\u305b\u3093\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u7c3f\u5916\u50b5\u52d9\u304c\u79fb\u308b\u70b9\u3092\u8b66\u6212\u3059\u308b\u8b72\u53d7\u4f01\u696d\u306f\u78ba\u304b\u306b\u3044\u307e\u3059\u3002\u8868\u660e\u4fdd\u8a3c\u3084\u88dc\u511f\u6761\u9805\u3067\u3069\u3053\u307e\u3067\u30ab\u30d0\u30fc\u3059\u308b\u304b\u3001\u5951\u7d04\u6761\u9805\u3068\u8abf\u67fb\u306e\u6df1\u3055\u6b21\u7b2c\u3002\u5206\u5272\u5bfe\u8c61\u3092\u7d5e\u308a\u8fbc\u3093\u3067\u898b\u901a\u3057\u3092\u3088\u304f\u3059\u308c\u3070\u3001\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u4f59\u5730\u306f\u5e83\u304c\u308a\u307e\u3059\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-36\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3092M&amp;A\u3067\u6d3b\u304b\u3059\u305f\u3081\u306e\u8981\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u3001\u8b72\u308b\u4e8b\u696d\u3068\u6b8b\u3059\u8cc7\u7523\u3092\u5207\u308a\u5206\u3051\u3089\u308c\u308b\u624b\u6cd5\u3067\u3059\u3002\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u3001\u5206\u793e\u578b\u3068\u5206\u5272\u578b\u306e4\u985e\u578b\u304c\u3042\u308a\u3001\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8ab2\u7a0e\u306f\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002\u624b\u7d9a\u306b2\u304b\u6708\u534a\u4ee5\u4e0a\u304b\u304b\u308b\u70b9\u3068\u3001\u7c3f\u5916\u50b5\u52d9\u307e\u3067\u79fb\u308b\u70b9\u306f\u7e54\u308a\u8fbc\u3093\u3067\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002\u3069\u306e\u9806\u756a\u3067\u4f55\u3092\u5207\u308a\u51fa\u3059\u304b\u306f\u3001\u4f1a\u793e\u3054\u3068\u306b\u6b63\u89e3\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u8ff7\u3063\u3066\u5f53\u7136\u306e\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3092\u6570\u591a\u304f\u652f\u63f4\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u5728\u7c4d\u3059\u308b\u305f\u3081\u3001\u5206\u5272\u306e\u8a2d\u8a08\u304b\u3089\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u3001\u8b72\u6e21\u5f8c\u306e\u624b\u53d6\u308a\u8a66\u7b97\u307e\u3067\u3092\u4e00\u6c17\u901a\u8cab\u3067\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u3092\u542b\u3080\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u3067\u304a\u60a9\u307f\u3067\u3057\u305f\u3089\u3001\u304a\u554f\u3044\u5408\u308f\u305b\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 has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\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\/0000-ma-company-sale-phone-consultation-banner.webp\" alt=\"M&amp;A\u30fb\u4f1a\u793e\u58f2\u5374\u306e\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13666\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&amp;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    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