{"id":2114,"date":"2026-05-26T09:31:30","date_gmt":"2026-05-26T00:31:30","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2114"},"modified":"2026-05-26T18:19:26","modified_gmt":"2026-05-26T09:19:26","slug":"asset-holding-ma","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/asset-holding-ma\/","title":{"rendered":"\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306eM&amp;A\uff5c\u682a\u4fa1\u8a55\u4fa1\u3068\u4f1a\u793e\u58f2\u5374\u524d\u306e\u682a\u7279\u5916\u3057"},"content":{"rendered":"\n<p 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data-level=\"3\"><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\uff5c\u4f1a\u793e\u58f2\u5374\u306e\u4fa1\u683c\u3068\u7a0e\u52d9\u8a55\u4fa1\u306e\u30ba\u30ec<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u8b72\u53d7\u4f01\u696d\u5074\uff5c\u8b72\u53d7\u3067\u81ea\u793e\u304c\u682a\u7279\u306b\u8a72\u5f53\u3059\u308b\u30ea\u30b9\u30af<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u682a\u4fa1\u7b97\u5b9a\u304c\u518d\u691c\u8a3c\u3055\u308c\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3084\u4e8b\u696d\u627f\u7d99\u306e\u524d\u306b\u691c\u8a0e\u3059\u308b\u682a\u7279\u5916\u3057<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u682a\u7279\u5916\u3057\u3068\u306f<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u682a\u7279\u5916\u3057\u306e\u4e3b\u306a\u65b9\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u682a\u7279\u5916\u3057\u306e\u6ce8\u610f\u70b9\uff08\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u5fc5\u8981\uff09<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306eM&amp;A\u30fb\u4e8b\u696d\u627f\u7d99\u3067\u306e\u610f\u601d\u6c7a\u5b9a<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u682a\u4fa1\u5bfe\u7b56\u3068\u627f\u7d99\u30b9\u30ad\u30fc\u30e0\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u89aa\u65cf\u5185\u627f\u7d99\u3068M&amp;A\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306eM&amp;A\u3068\u682a\u7279\u5916\u3057\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p 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href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/mitsukijapan.com\/ma\/contact\/\">\uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u3068\u306f\uff5c\u306a\u305cM&amp;A\u3084\u4e8b\u696d\u627f\u7d99\u3067\u682a\u4fa1\u304c\u554f\u984c\u306b\u306a\u308b\u306e\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306f\u4e8b\u696d\u4f1a\u793e\u306a\u306e\u306b\u3001\u306a\u305c\u304b\u682a\u4fa1\u3060\u3051\u304c\u9ad8\u304f\u51fa\u308b\u300d\u3002\u4f1a\u793e\u58f2\u5374\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/about-business-succession\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4e8b\u696d\u627f\u7d99<\/mark><\/a>\u306e\u5165\u53e3\u3067\u3001\u3053\u3046\u6238\u60d1\u3046\u30aa\u30fc\u30ca\u30fc\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u539f\u56e0\u304c\u8cc7\u7523\u306e\u4e2d\u8eab\u306b\u3042\u308b\u3068\u6c17\u3065\u304f\u306e\u306f\u3001\u305f\u3044\u3066\u3044\u8a55\u4fa1\u984d\u3092\u898b\u305f\u3042\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u534a\u5206\u4ee5\u4e0a\u3092\u682a\u5f0f\u304c\u5360\u3081\u308b\u3068\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u300d\u3068\u5224\u5b9a\u3055\u308c\u3001\u682a\u4fa1\u306e\u8a08\u7b97\u30eb\u30fc\u30eb\u304c\u666e\u901a\u306e\u4f1a\u793e\u3068\u5909\u308f\u308a\u307e\u3059\u3002\u5b50\u3084\u914d\u5076\u8005\u3078\u6e21\u3059\u9053\u7b4b\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-intrafamilysuccession\/\"><mark style=\"background-color:rgba(0, 0, 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class=\"wp-block-paragraph\">\u4f1a\u793e\u898f\u6a21\u304c\u5927\u30fb\u4e2d\u30fb\u5c0f\u306e\u3044\u305a\u308c\u3067\u3042\u3063\u3066\u3082\u3001\u3053\u306e\u4e00\u672c\u306e\u57fa\u6e96\u3067\u5224\u5b9a\u3055\u308c\u308b\u70b9\u304c\u666e\u901a\u306e\u4f1a\u793e\u3068\u306e\u9055\u3044\u3067\u3059\u3002\u3053\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u5206\u6bcd\uff08\u7dcf\u8cc7\u7523\uff09\u3068\u5206\u5b50\uff08\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\uff09\u3068\u3082\u306b\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u6642\u4fa1\uff09\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u682a\u5f0f\u7b49\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u30fb\u542b\u307e\u308c\u306a\u3044\u3082\u306e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u682a\u5f0f\u7b49\u300d\u306e\u7bc4\u56f2\u306f\u3001\u601d\u3063\u3066\u3044\u308b\u3088\u308a\u5e83\u3081\u3067\u3059\u3002\u3053\u3053\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u5224\u5b9a\u3092\u8aa4\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u542b\u307e\u308c\u308b\u306e\u306f\u3001\u682a\u5f0f\u30fb\u51fa\u8cc7\u30fb\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u3001\u682a\u5238\u65b9\u5f0f\u306e\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\u3002\u4e00\u65b9\u3067\u3001\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306e\u53d7\u76ca\u8a3c\u5238\u3084\u533f\u540d\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u7dda\u5f15\u304d\u304c\u5fae\u5999\u306a\u8cc7\u7523\u306f\u3001\u7a0e\u7406\u58eb\u306b\u5185\u8a33\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u6301\u682a\u4f1a\u793e\u3084\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u8a72\u5f53\u3057\u3084\u3059\u3044\u7406\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a72\u5f53\u3059\u308b\u306e\u306f\u7279\u6b8a\u306a\u4f1a\u793e\u3070\u304b\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b0\u30eb\u30fc\u30d7\u306e\u682a\u5f0f\u3092\u675f\u306d\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/holdco-succession-ma\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u6301\u682a\u4f1a\u793e<\/mark><\/a>\u3084\u3001\u30aa\u30fc\u30ca\u30fc\u306e\u8cc7\u7523\u3092\u53d7\u3051\u76bf\u306b\u3059\u308b\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306f\u3001\u69cb\u9020\u4e0a\u3069\u3046\u3057\u3066\u3082\u682a\u5f0f\u306e\u6bd4\u7387\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002\u7bc0\u7a0e\u3084\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3092\u72d9\u3063\u3066\u8a2d\u7acb\u3057\u305f\u306f\u305a\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u682a\u4fa1\u3092\u62bc\u3057\u4e0a\u3052\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u5b9f\u969b\u306b\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u4fa1\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4fa1\u304c\u306a\u305c\u9ad8\u304f\u51fa\u308b\u306e\u304b\u3002\u305d\u306e\u7b54\u3048\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u8a55\u4fa1\u65b9\u6cd5\u305d\u306e\u3082\u306e\u306b\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u306e\u4f1a\u793e\u3068\u3069\u3046\u9055\u3046\u306e\u304b\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u539f\u5247\u306f\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u8ab2\u7a0e\u6642\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u304b\u3089\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u51fa\u3057\u30011\u682a\u3042\u305f\u308a\u306e\u7d14\u8cc7\u7523\u3092\u682a\u4fa1\u3068\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u62e0\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054189\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u7a0e\u5e81\u30fb\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u5f0f<\/mark><\/a>\uff09\u3002\u8cc7\u7523\u306e\u542b\u307f\u76ca\u304c\u305d\u306e\u307e\u307e\u682a\u4fa1\u306b\u4e57\u308a\u3084\u3059\u3044\u69cb\u9020\u3060\u3068\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u5f8c\u306e\u5bfe\u7b56\u304c\u8151\u306b\u843d\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u542b\u307f\u76ca\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u76f8\u5f53\u984d37\uff05\u306e\u63a7\u9664<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6551\u3044\u3082\u3042\u308a\u307e\u3059\u3002\u8cc7\u7523\u306e\u542b\u307f\u76ca\uff08\u8a55\u4fa1\u5dee\u984d\uff09\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u76f8\u5f53\u984d\u3068\u3057\u306637\uff05\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u571f\u5730\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u542b\u307f\u76ca\u304c\u5927\u304d\u3044\u4f1a\u793e\u307b\u3069\u3001\u3053\u306e\u63a7\u9664\u306e\u6709\u7121\u3067\u8a55\u4fa1\u984d\u306f\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">S1\uff0bS2\u65b9\u5f0f\u3068\u3044\u3046\u9078\u629e\u80a2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u3067\u3001S1\uff0bS2\u65b9\u5f0f\u3092\u4f7f\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u90e8\u5206\uff08S1\uff09\u306f\u4e00\u822c\u306e\u8a55\u4fa1\u4f1a\u793e\u3068\u540c\u3058\u3088\u3046\u306b\u8a55\u4fa1\u3057\u3001\u682a\u5f0f\u7b49\u306e\u90e8\u5206\uff08S2\uff09\u3060\u3051\u3092\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u3066\u5408\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u8cc7\u7523\u69cb\u6210\u3057\u3060\u3044\u3067\u3001\u6a5f\u68b0\u7684\u306b\u3053\u3061\u3089\u304c\u5f97\u3068\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u3002\u8a66\u7b97\u3057\u3066\u304b\u3089\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u5c11\u6570\u682a\u4e3b\u304c\u53d6\u5f97\u3059\u308b\u682a\u5f0f\u306f\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u4f1a\u793e\u306e\u682a\u5f0f\u3067\u3082\u3001\u8a55\u4fa1\u65b9\u6cd5\u306f\u682a\u4e3b\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u540c\u65cf\u682a\u4e3b\u7b49\u4ee5\u5916\u306e\u5c11\u6570\u682a\u4e3b\u304c\u53d6\u5f97\u3059\u308b\u682a\u5f0f\u306f\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u76f4\u8fd12\u5e74\u306e\u5e73\u5747\u914d\u5f53\u3092\u57fa\u6e96\u306b\u7b97\u5b9a\u3059\u308b\u305f\u3081\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3088\u308a\u5927\u5e45\u306b\u4f4e\u304f\u51fa\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002\u5c11\u6570\u682a\u4e3b\u306e\u6574\u7406\u3092\u7d61\u3081\u308b\u5834\u9762\u3067\u306f\u3001\u3053\u306e\u5dee\u304c\u4ea4\u6e09\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4e00\u822c\u306e\u8a55\u4fa1\u4f1a\u793e\u3068\u306e\u682a\u4fa1\u306e\u51fa\u65b9\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u666e\u901a\u306e\u4f1a\u793e\u3067\u306f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3092\u4f1a\u793e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7d44\u307f\u5408\u308f\u305b\u307e\u3059\u3002\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3057\u304b\u4f7f\u3048\u307e\u305b\u3093\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u304c\u4f7f\u3048\u306a\u3044\u3053\u3068\u304c\u682a\u4fa1\u3092\u62bc\u3057\u4e0a\u3052\u308b\u4e3b\u56e0\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8a55\u4fa1\u9805\u76ee<\/th><th>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/th><th>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8a55\u4fa1\u306e\u8003\u3048\u65b9<\/strong><\/td><td>\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5f15\u3044\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u3082\u3068\u306b\u7b97\u5b9a<\/td><td>\u4e0a\u5834\u3059\u308b\u540c\u696d\u7a2e\u306e\u682a\u4fa1\u30fb\u914d\u5f53\u30fb\u5229\u76ca\u30fb\u7d14\u8cc7\u7523\u3068\u6bd4\u3079\u3066\u7b97\u5b9a<\/td><\/tr><tr><td><strong>\u682a\u4fa1\u306e\u51fa\u65b9<\/strong><\/td><td>\u542b\u307f\u76ca\u304c\u3042\u308b\u307b\u3069\u9ad8\u304f\u306a\u308a\u3084\u3059\u3044<\/td><td>\u76f8\u5bfe\u7684\u306b\u4f4e\u304f\u51fa\u3084\u3059\u3044<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306e\u6271\u3044<\/strong><\/td><td>\u539f\u5247\u3068\u3057\u3066\u3053\u306e\u65b9\u5f0f\u306e\u307f<\/td><td>\u539f\u5247\u3068\u3057\u3066\u4f75\u7528\u3067\u304d\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-the-valuation-method-for-transferring-unlisted-shares-that-do-not-have-a-market-price-explanation-of-how-to-calculate-tax-and-market-value\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068M&amp;A\u306e\u6642\u4fa1<\/mark><\/a>\u3067\u8a73\u3057\u304f\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-9\" class=\"wp-block-heading\">M&amp;A\u3067\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u304c\u8ad6\u70b9\u306b\u306a\u308b\u5834\u9762<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u627f\u7d99\u3060\u3051\u306e\u8a71\u3060\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u4f1a\u793e\u58f2\u5374\u306e\u73fe\u5834\u3067\u3082\u682a\u7279\u306f\u9854\u3092\u51fa\u3057\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u3068\u8b72\u53d7\u4f01\u696d\u5074\u3001\u305d\u308c\u305e\u308c\u3067\u52b9\u304d\u65b9\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\uff5c\u4f1a\u793e\u58f2\u5374\u306e\u4fa1\u683c\u3068\u7a0e\u52d9\u8a55\u4fa1\u306e\u30ba\u30ec<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u306e\u4fa1\u683c\u306f\u3001\u53ce\u76ca\u529b\u306a\u3069\u8907\u5408\u7684\u306b\u8003\u616e\u3057\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u306b\u3088\u308a\u3001\u5b9f\u52e2\u4fa1\u683c\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u8ef8\u3067\u3059\u3002\u4e21\u8005\u304c\u30ba\u30ec\u308b\u3068\u3001\u58f2\u5374\u524d\u5f8c\u306e\u7a0e\u8ca0\u62c5\u306e\u898b\u901a\u3057\u304c\u72c2\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-asset-method\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5<\/mark><\/a>\u306e\u4e00\u7a2e\u3067\u3059\u304c\u3001\u5c06\u6765\u306e\u8d85\u904e\u53ce\u76ca\u529b\u3001\u3044\u308f\u3086\u308b\u306e\u308c\u3093\u3092\u53cd\u6620\u3057\u306b\u304f\u3044\u70b9\u3082\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u5074\uff5c\u8b72\u53d7\u3067\u81ea\u793e\u304c\u682a\u7279\u306b\u8a72\u5f53\u3059\u308b\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5916\u306a\u843d\u3068\u3057\u7a74\u304c\u3053\u3053\u3067\u3059\u3002\u4ed6\u793e\u306e\u682a\u5f0f\u3092\u5927\u304d\u306a\u91d1\u984d\u3067\u53d6\u5f97\u3059\u308b\u3068\u3001\u8b72\u53d7\u4f01\u696d\u81ea\u8eab\u306e\u7dcf\u8cc7\u7523\u306b\u5360\u3081\u308b\u682a\u5f0f\u7b49\u306e\u5272\u5408\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/comparing-the-characteristics-of-stock-transfers-and-gifts-and-providing-thorough\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u682a\u5f0f\u306e\u751f\u524d\u8d08\u4e0e<\/mark><\/a>\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-succession-taxation\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/mark><\/a>\u3068\u7d44\u307f\u5408\u308f\u305b\u308c\u3070\u3001\u79fb\u8ee2\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u89aa\u65cf\u5185\u627f\u7d99\u3068M&amp;A\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u73fe\u5834\u3067\u3088\u304f\u51fa\u308b\u7591\u554f\u306b\u3064\u3044\u3066\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><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>\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u306a\u308b\u3068\u3001\u5fc5\u305a\u682a\u4fa1\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u304b<\/strong><\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u50be\u5411\u3068\u3057\u3066\u306f\u9ad8\u304f\u51fa\u3084\u3059\u3044\u3067\u3059\u3002\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u304c\u539f\u5247\u3067\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u304c\u4f7f\u3048\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u542b\u307f\u640d\u306e\u3042\u308b\u8cc7\u7523\u304c\u591a\u3051\u308c\u3070\u8a71\u306f\u5225\u3067\u3001\u73fe\u5834\u3067\u306f\u307e\u305a\u8cc7\u7523\u306e\u542b\u307f\u640d\u76ca\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p> <\/div> <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>\u682a\u7279\u5916\u3057\u3092\u3059\u308c\u3070\u3001M&amp;A\u306e\u58f2\u5374\u4fa1\u683c\u3082\u4e0b\u304c\u308a\u307e\u3059\u304b<\/strong><\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4e0b\u304c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002M&amp;A\u306e\u4fa1\u683c\u306f\u53ce\u76ca\u529b\u30d9\u30fc\u30b9\u306e\u5b9f\u52e2\u4fa1\u683c\u3067\u6c7a\u307e\u308a\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u306f\u5225\u7269\u3060\u304b\u3089\u3067\u3059\u3002\u682a\u7279\u5916\u3057\u304c\u52b9\u304f\u306e\u306f\u4e3b\u306b\u7a0e\u52d9\u3001\u3068\u308a\u308f\u3051\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u5074\u3067\u3001\u58f2\u5374\u4fa1\u683c\u3068\u306f\u5207\u308a\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779668466042\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong>\u682a\u7279\u5916\u3057\u306f\u58f2\u5374\u3084\u627f\u7d99\u306e\u4f55\u5e74\u524d\u304b\u3089\u59cb\u3081\u308b\u3079\u304d\u3067\u3059\u304b<\/strong><\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u5e74\u5358\u4f4d\u306e\u4f59\u88d5\u3092\u6301\u3064\u306e\u304c\u7121\u96e3\u3067\u3059\u3002\u76f4\u524d\u306e\u8cc7\u7523\u5165\u308c\u66ff\u3048\u306f\u5408\u7406\u7684\u306a\u7406\u7531\u3092\u554f\u308f\u308c\u3001\u5426\u8a8d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3067\u3059\u3002\u4e8b\u696d\u8a08\u753b\u3068\u6574\u5408\u3055\u305b\u306a\u304c\u3089\u9032\u3081\u308b\u306e\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 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class=\"wp-block-heading\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306eM&amp;A\u3068\u682a\u7279\u5916\u3057\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306f\u7dcf\u8cc7\u7523\u306e50\uff05\u4ee5\u4e0a\u3092\u682a\u5f0f\u7b49\u304c\u5360\u3081\u308b\u4f1a\u793e\u3067\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u304c\u539f\u5247\u3068\u306a\u308a\u682a\u4fa1\u304c\u81a8\u3089\u307f\u3084\u3059\u3044\u8ad6\u70b9\u3067\u3059\u3002\u4f1a\u793e\u58f2\u5374\u3067\u3082\u4e8b\u696d\u627f\u7d99\u3067\u3082\u8a55\u4fa1\u984d\u3068\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3057\u3001\u8b72\u53d7\u5074\u304c\u65b0\u305f\u306b\u8a72\u5f53\u3059\u308b\u30ea\u30b9\u30af\u307e\u3067\u7d61\u307f\u307e\u3059\u3002\u4f55\u304b\u3089\u624b\u3092\u4ed8\u3051\u308b\u304b\u8ff7\u3046\u6c17\u6301\u3061\u306f\u3001\u3054\u304f\u81ea\u7136\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p 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