{"id":2124,"date":"2026-08-18T09:43:14","date_gmt":"2026-08-18T00:43:14","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=2124"},"modified":"2026-08-18T18:31:46","modified_gmt":"2026-08-18T09:31:46","slug":"retirement-benefit-tax","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/retirement-benefit-tax\/","title":{"rendered":"\u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\uff5cM&A\u3067\u306e\u624b\u53d6\u308a\u984d\u306e\u8a66\u7b97\u30685\u5e74\u30eb\u30fc\u30eb"},"content":{"rendered":"\n

\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3044\u304f\u3089\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u652f\u7d66\u3092\u6c7a\u3081\u308b\u524d\u306b\u6570\u5b57\u3067\u62bc\u3055\u3048\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u9000\u8077\u6240\u5f97\u63a7\u9664\u30012\u5206\u306e1\u8ab2\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306e\u9806\u306b\u8a08\u7b97\u624b\u9806\u3092\u793a\u3057\u3001\u52e4\u7d9a38\u5e74\u30673,000\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u307e\u3067\u5b9f\u969b\u306b\u8ffd\u3044\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u5bfe\u4fa1\u3092\u682a\u5f0f\u3068\u9000\u8077\u91d1\u3078\u632f\u308a\u5206\u3051\u305f\u3068\u304d\u306e\u624b\u53d6\u308a\u5dee\u30012026\u5e74\u304b\u3089\u5909\u308f\u308b\u91cd\u8907\u8abf\u6574\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\n
\n
\"M&A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\"<\/a><\/figure>\n<\/div>\n\n\n\n
\n
\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. \u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u5168\u4f53\u50cf<\/a>
    1. \u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e2\u3064<\/a><\/li>
    2. \u9000\u8077\u6240\u5f97\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b<\/a><\/li><\/ol><\/li>
    3. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u30923\u30b9\u30c6\u30c3\u30d7\u3067\u78ba\u8a8d\u3059\u308b<\/a>
      1. \u30b9\u30c6\u30c3\u30d71 \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u6c42\u3081\u308b<\/a><\/li>
      2. \u30b9\u30c6\u30c3\u30d72 \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u308b<\/a><\/li>
      3. \u30b9\u30c6\u30c3\u30d73 \u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li><\/ol><\/li>
      4. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a>
        1. \u524d\u63d0\u6761\u4ef6\u306e\u7f6e\u304d\u65b9<\/a><\/li>
        2. \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u7b97\u51fa<\/a><\/li>
        3. \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306e\u7b97\u51fa<\/a><\/li>
        4. \u7a0e\u984d\u3068\u624b\u53d6\u308a\u984d\u306e\u7b97\u51fa<\/a><\/li><\/ol><\/li>
        5. \u4f1a\u793e\u58f2\u5374\u3067\u9000\u8077\u91d1\u3092\u4f7f\u3046\u3068\u624b\u53d6\u308a\u304c\u3069\u3046\u5909\u308f\u308b\u304b<\/a>
          1. \u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u4e00\u5f8b20.315\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/a><\/li>
          2. \u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u3092\u9000\u8077\u91d1\u306b\u632f\u308a\u66ff\u3048\u305f\u5834\u5408\u306e\u8a66\u7b97<\/a><\/li>
          3. \u682a\u4fa1\u306e\u5f15\u304d\u4e0b\u3052\u5e45\u3092\u3081\u3050\u308b\u4ea4\u6e09\u304c\u5b9f\u52d9\u306e\u5206\u304b\u308c\u76ee<\/a><\/li>
          4. \u8b72\u53d7\u4f01\u696d\u5074\u3067\u640d\u91d1\u306b\u306a\u3089\u306a\u3044\u3068\u524d\u63d0\u304c\u5d29\u308c\u308b<\/a><\/li><\/ol><\/li>
          5. 2\u5206\u306e1\u8ab2\u7a0e\u304c\u4f7f\u3048\u306a\u30445\u5e74\u30eb\u30fc\u30eb\u306e\u843d\u3068\u3057\u7a74<\/a>
            1. \u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/a><\/li>
            2. \u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/a><\/li>
            3. \u4f1a\u793e\u58f2\u5374\u306e\u73fe\u5834\u3067\u8d77\u304d\u3084\u3059\u3044\u53d6\u308a\u9055\u3048<\/a><\/li><\/ol><\/li>
            4. \u9000\u8077\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1<\/a>
              1. \u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306b\u306a\u308b<\/a><\/li>
              2. \u4e00\u6642\u91d1\u3068\u5e74\u91d1\u5f62\u5f0f\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b<\/a><\/li><\/ol><\/li>
              3. 2026\u5e74\u304b\u3089\u5909\u308f\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u91cd\u8907\u8abf\u6574<\/a>
                1. DC\u4e00\u6642\u91d1\u3092\u5148\u306b\u53d7\u3051\u53d6\u308b\u3068\u8abf\u6574\u671f\u9593\u304c9\u5e74\u306b\u5ef6\u3073\u308b<\/a><\/li>
                2. \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u306e\u53d7\u3051\u53d6\u308a\u9806\u5e8f<\/a><\/li><\/ol><\/li>
                3. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/a>
                  1. \u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/a><\/li>
                  2. \u9000\u8077\u3057\u305f\u5e74\u306e\u4ed6\u306e\u6240\u5f97\u304c\u5c11\u306a\u3044\u5834\u5408<\/a><\/li><\/ol><\/li>
                  3. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u8a08\u7b97\u3067\u78ba\u8a8d\u3057\u305f\u30447\u9805\u76ee<\/a><\/li>
                  4. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
                  5. \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u4f1a\u793e\u58f2\u5374\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n\n \n \n \n \n <\/figure>\n\n \n \n \n \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n <\/p>\n\n \n \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n <\/p>\n\n \n \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n <\/p>\n\n \n \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n <\/p>\n\n \n \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n <\/p>\n <\/div>\n\n \n \n \n \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080 \u203a\n <\/span>\n\n \n \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n <\/p>\n <\/div>\n <\/aside>\n<\/a>\n\n\n\n

                    \u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u5168\u4f53\u50cf<\/h2>\n\n\n\n

                    \u300c\u9000\u8077\u91d1\u306f\u7a0e\u91d1\u304c\u5b89\u3044\u300d\u3068\u805e\u3044\u3066\u306f\u3044\u3066\u3082\u3001\u5b9f\u969b\u306b\u3044\u304f\u3089\u5f15\u304b\u308c\u308b\u304b\u307e\u3067\u628a\u63e1\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u3092\u8b72\u6e21\u3059\u308b\u3068\u304d\u306e\u5f79\u54e1\u9000\u8077\u91d1\u306f\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u8a8d\u8b58\u306e\u30ba\u30ec\u304c\u305d\u306e\u307e\u307e\u624b\u53d6\u308a\u306e\u30ba\u30ec\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u76ee\u304b\u3089\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u306e2\u3064<\/h3>\n\n\n\n

                    \u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u306e\u306f\u3001\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u3068\u4f4f\u6c11\u7a0e\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u4f1a\u793e\u304c\u652f\u7d66\u6642\u306b\u5929\u5f15\u304d\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u307e\u305f\u306f\u7279\u5225\u5fb4\u53ce\u3068\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u53d7\u3051\u53d6\u308b\u5074\u304c\u81ea\u5206\u3067\u7d0d\u4ed8\u66f8\u3092\u66f8\u304f\u5834\u9762\u306f\u3001\u539f\u5247\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u6240\u5f97\u306f\u4ed6\u306e\u6240\u5f97\u3068\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n

                    \u9000\u8077\u91d1\u306f\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u3044\u3046\u72ec\u7acb\u3057\u305f\u533a\u5206\u306b\u5165\u308a\u3001\u7d66\u4e0e\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u5408\u7b97\u3055\u308c\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1420<\/mark><\/a>\u3067\u3082\u3001\u9000\u8077\u6240\u5f97\u306f\u539f\u5247\u3068\u3057\u3066\u5206\u96e2\u3057\u3066\u8a08\u7b97\u3059\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u5206\u96e2\u8ab2\u7a0e\u3060\u304b\u3089\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3068\u5408\u7b97\u3055\u308c\u306a\u3044<\/h4>\n\n\n\n

                    \u3053\u3053\u304c\u4f1a\u793e\u58f2\u5374\u3067\u52b9\u3044\u3066\u304d\u307e\u3059\u3002\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3082\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u9000\u8077\u91d1\u3068\u8b72\u6e21\u76ca\u306f\u305d\u308c\u305e\u308c\u5225\u306e\u571f\u4ff5\u3067\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u7247\u65b9\u304c\u5897\u3048\u3066\u3082\u3001\u3082\u3046\u7247\u65b9\u306e\u7a0e\u7387\u304c\u62bc\u3057\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                    \u4f1a\u793e\u3092\u8b72\u6e21\u3059\u308b\u5834\u9762\u3067\u306e\u9000\u8077\u91d1\u306e\u4f4d\u7f6e\u3065\u3051\u306f\u3001M&A\u306e\u5f79\u54e1\u9000\u8077\u91d1<\/a>\u306e\u89e3\u8aac\u3068\u3001\u4f1a\u793e\u58f2\u5374\u306e\u5168\u4f53\u50cf<\/a>\u3092\u62bc\u3055\u3048\u305f\u3046\u3048\u3067\u8aad\u3080\u3068\u7406\u89e3\u304c\u65e9\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u30923\u30b9\u30c6\u30c3\u30d7\u3067\u78ba\u8a8d\u3059\u308b<\/h2>\n\n\n\n

                    \u8a08\u7b97\u306e\u9aa8\u683c\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002\u63a7\u9664\u3092\u5f15\u304d\u3001\u534a\u5206\u306b\u3057\u3001\u7a0e\u7387\u3092\u639b\u3051\u308b\u3002\u3053\u306e3\u6bb5\u69cb\u3048\u3092\u62bc\u3055\u3048\u308c\u3070\u3001\u3042\u3068\u306f\u6570\u5b57\u3092\u5f53\u3066\u306f\u3081\u308b\u3060\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \"\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u5dee\u3057\u5f15\u304d\u3068\u7a0e\u984d\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u793a\u3059\u56f3\uff08\u9000\u8077\u6240\u5f97<\/figure>\n\n\n\n

                    \u30b9\u30c6\u30c3\u30d71 \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u6c42\u3081\u308b<\/h3>\n\n\n\n

                    \u975e\u8ab2\u7a0e\u67a0\u306b\u3042\u305f\u308b\u306e\u304c\u9000\u8077\u6240\u5f97\u63a7\u9664\u3067\u3059\u3002\u52e4\u7d9a\u5e74\u6570\u304c\u9577\u3044\u307b\u3069\u67a0\u304c\u5e83\u304c\u308b\u8a2d\u8a08\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u5275\u696d\u793e\u9577\u306e\u3088\u3046\u306b\u52e4\u7d9a30\u5e74\u3092\u8d85\u3048\u308b\u65b9\u306f\u3001\u3053\u306e\u6bb5\u968e\u3067\u304b\u306a\u308a\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u52e4\u7d9a\u5e74\u6570\u306f1\u5e74\u672a\u6e80\u3092\u5207\u308a\u4e0a\u3052\u308b<\/h4>\n\n\n\n

                    \u52e4\u7d9a\u5e74\u6570\u306b\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u30011\u5e74\u672a\u6e80\u3092\u5207\u308a\u4e0a\u3052\u307e\u3059\u300237\u5e745\u304b\u6708\u306a\u308938\u5e74\u3067\u3059\u30021\u304b\u6708\u3067\u3082\u8d85\u3048\u3066\u3044\u308c\u30701\u5e74\u5206\u3001\u3064\u307e\u308a70\u4e07\u5186\u306e\u63a7\u9664\u304c\u5897\u3048\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u5f79\u54e1\u5c31\u4efb\u65e5\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4f1a\u793e\u3067\u306e\u52e4\u7d9a\u958b\u59cb\u65e5\u304b\u3089\u6570\u3048\u308b\u70b9\u306b\u3082\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                    20\u5e74\u3092\u5883\u306b\u63a7\u9664\u984d\u306e\u5897\u3048\u65b9\u304c\u5909\u308f\u308b<\/h4>\n\n\n\n

                    \u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u52e4\u7d9a20\u5e74\u3092\u8d85\u3048\u305f\u90e8\u5206\u306f1\u5e74\u3042\u305f\u308a70\u4e07\u5186\u3078\u5897\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u52e4\u7d9a\u5e74\u6570\u306e\u533a\u5206<\/th>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/th>\u8a08\u7b97\u4f8b<\/th><\/tr><\/thead>
                    20\u5e74\u4ee5\u4e0b<\/strong><\/td>40\u4e07\u5186 \u00d7 \u52e4\u7d9a\u5e74\u6570
                    \uff0880\u4e07\u5186\u672a\u6e80\u306e\u3068\u304d\u306f80\u4e07\u5186\uff09<\/td>                    		\u52e4\u7d9a15\u5e74 \u2192 600\u4e07\u5186<\/td><\/tr>
                    20\u5e74\u8d85<\/strong><\/td>800\u4e07\u5186 \uff0b 70\u4e07\u5186 \u00d7\uff08\u52e4\u7d9a\u5e74\u6570 \uff0d 20\u5e74\uff09<\/td>\u52e4\u7d9a35\u5e74 \u2192 1,850\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    \u30b9\u30c6\u30c3\u30d72 \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u308b<\/h3>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5f15\u304d\u3001\u6b8b\u308a\u3092\u534a\u5206\u306b\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u7a0e\u7387\u3092\u639b\u3051\u308b\u5bfe\u8c61\u3001\u3064\u307e\u308a\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3067\u3059\u30021,000\u5186\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d \uff1d\uff08\u9000\u8077\u91d1\u306e\u652f\u7d66\u984d \uff0d \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d7 2\u5206\u306e1<\/p>\n\n\n\n

                    \u30b9\u30c6\u30c3\u30d73 \u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n\n\n\n

                    \u3053\u3053\u307e\u3067\u304f\u308c\u3070\u6b8b\u308a\u306f\u6a5f\u68b0\u7684\u306a\u4f5c\u696d\u3002\u305f\u3060\u3057\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3067\u4f7f\u3046\u8868\u304c\u9055\u3046\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u6240\u5f97\u7a0e\u306f\u901f\u7b97\u8868\u3067\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u307e\u3067\u4e00\u5ea6\u306b\u51fa\u3059<\/h4>\n\n\n\n

                    \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3092A\u3068\u3057\u3066\u3001\u4e0b\u8868\u306e\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u3002\u672b\u5c3e\u306e102.1\uff05\u304c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u305f\u4fc2\u6570\u3067\u3001\u6240\u5f97\u7a0e\u984d\u306e2.1\uff05\u5206\u304c\u3053\u3053\u306b\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u30021\u5186\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\uff08A\uff09<\/th>\u6240\u5f97\u7a0e\u7387<\/th>\u63a7\u9664\u984d<\/th>\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7b97\u5f0f<\/th><\/tr><\/thead>
                    1,950,000\u5186\u4ee5\u4e0b<\/strong><\/td>5\uff05<\/td>\u2015<\/td>\uff08A\u00d75\uff05\uff09\u00d7102.1\uff05<\/td><\/tr>
                    1,950,000\u5186\u8d85 3,300,000\u5186\u4ee5\u4e0b<\/strong><\/td>10\uff05<\/td>97,500\u5186<\/td>\uff08A\u00d710\uff05\uff0d97,500\u5186\uff09\u00d7102.1\uff05<\/td><\/tr>
                    3,300,000\u5186\u8d85 6,950,000\u5186\u4ee5\u4e0b<\/strong><\/td>20\uff05<\/td>427,500\u5186<\/td>\uff08A\u00d720\uff05\uff0d427,500\u5186\uff09\u00d7102.1\uff05<\/td><\/tr>
                    6,950,000\u5186\u8d85 9,000,000\u5186\u4ee5\u4e0b<\/strong><\/td>23\uff05<\/td>636,000\u5186<\/td>\uff08A\u00d723\uff05\uff0d636,000\u5186\uff09\u00d7102.1\uff05<\/td><\/tr>
                    9,000,000\u5186\u8d85 18,000,000\u5186\u4ee5\u4e0b<\/strong><\/td>33\uff05<\/td>1,536,000\u5186<\/td>\uff08A\u00d733\uff05\uff0d1,536,000\u5186\uff09\u00d7102.1\uff05<\/td><\/tr>
                    18,000,000\u5186\u8d85 40,000,000\u5186\u4ee5\u4e0b<\/strong><\/td>40\uff05<\/td>2,796,000\u5186<\/td>\uff08A\u00d740\uff05\uff0d2,796,000\u5186\uff09\u00d7102.1\uff05<\/td><\/tr>
                    40,000,000\u5186\u8d85<\/strong><\/td>45\uff05<\/td>4,796,000\u5186<\/td>\uff08A\u00d745\uff05\uff0d4,796,000\u5186\uff09\u00d7102.1\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    \u51fa\u5178\u306f\u56fd\u7a0e\u5e81\u306e\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u901f\u7b97\u8868<\/mark><\/a>\u3067\u3059\u3002\u63a7\u9664\u984d\u309297,000\u5186\u306a\u3069\u3068\u8aa4\u8a18\u3057\u305f\u8868\u304cWeb\u4e0a\u306b\u51fa\u56de\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6570\u5b57\u306f\u4e00\u6b21\u60c5\u5831\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                    \u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10\uff05\u306e\u73fe\u5e74\u5206\u96e2\u8ab2\u7a0e<\/h4>\n\n\n\n

                    \u4f4f\u6c11\u7a0e\u306f\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306b10\uff05\uff08\u5e02\u753a\u6751\u6c11\u7a0e6\uff05\u3001\u9053\u5e9c\u770c\u6c11\u7a0e4\uff05\uff09\u3092\u639b\u3051\u308b\u3060\u3051\u3002\u7d2f\u9032\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u9000\u8077\u91d1\u306e\u4f4f\u6c11\u7a0e\u306f\u7fcc\u5e74\u8ab2\u7a0e\u3067\u306f\u306a\u304f\u652f\u7d66\u3055\u308c\u305f\u5e74\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3001\u3044\u308f\u3086\u308b\u73fe\u5e74\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u70b9\u3082\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u8a08\u7b97\u65b9\u6cd5\u3084\u65e9\u898b\u8868\u306f\u3001\u7dcf\u52d9\u7701\u306e\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u306e\u8cc7\u6599<\/mark><\/a>\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u306e\u8a08\u7b97\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h2>\n\n\n\n

                    \u6570\u5f0f\u3060\u3051\u3067\u306f\u5b9f\u611f\u304c\u6e67\u304d\u307e\u305b\u3093\u3002\u5275\u696d\u304b\u3089\u4e00\u8cab\u3057\u3066\u7d4c\u55b6\u3057\u3066\u304d\u305f\u30aa\u30fc\u30ca\u30fc\u3092\u60f3\u5b9a\u3057\u3001\u5b9f\u969b\u306e\u91d1\u984d\u3067\u8ffd\u3063\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u524d\u63d0\u6761\u4ef6\u306e\u7f6e\u304d\u65b9<\/h3>\n\n\n\n

                    \u52e4\u7d9a\u5e74\u657037\u5e745\u304b\u6708\u3001\u9000\u8077\u91d1\u306e\u652f\u7d66\u984d3,000\u4e07\u5186\u3001\u5c45\u4f4f\u5730\u306f\u6771\u4eac\u90fd\u3001\u5f79\u54e1\u3068\u3057\u3066\u306e\u5728\u4efb\u671f\u9593\u306f10\u5e74\u8d85\u3068\u3057\u307e\u3059\u30021\u5e74\u672a\u6e80\u306e\u7aef\u6570\u3092\u5207\u308a\u4e0a\u3052\u308b\u305f\u3081\u3001\u52e4\u7d9a\u5e74\u6570\u306f38\u5e74\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u7b97\u51fa<\/h3>\n\n\n\n

                    20\u5e74\u8d85\u306e\u533a\u5206\u306b\u3042\u305f\u308b\u305f\u3081\u3001800\u4e07\u5186\u306b20\u5e74\u8d85\u904e\u5206\u3092\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                    800\u4e07\u5186 \uff0b 70\u4e07\u5186 \u00d7\uff0838\u5e74 \uff0d 20\u5e74\uff09\uff1d 2,060\u4e07\u5186<\/p>\n\n\n\n

                    \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306e\u7b97\u51fa<\/h3>\n\n\n\n

                    \u652f\u7d66\u984d\u304b\u3089\u63a7\u9664\u984d\u3092\u5f15\u304d\u3001\u534a\u5206\u306b\u3057\u307e\u3059\u30023,000\u4e07\u5186\u306e\u3046\u3061\u3001\u7a0e\u7387\u3092\u639b\u3051\u308b\u5bfe\u8c61\u306f\u308f\u305a\u304b470\u4e07\u5186\u307e\u3067\u5727\u7e2e\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                    \uff083,000\u4e07\u5186 \uff0d 2,060\u4e07\u5186\uff09\u00d7 2\u5206\u306e1 \uff1d 470\u4e07\u5186<\/p>\n\n\n\n

                    \u7a0e\u984d\u3068\u624b\u53d6\u308a\u984d\u306e\u7b97\u51fa<\/h3>\n\n\n\n

                    \u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d470\u4e07\u5186\u3092\u901f\u7b97\u8868\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u30023,300,000\u5186\u8d856,950,000\u5186\u4ee5\u4e0b\u306e\u533a\u5206\u306a\u306e\u3067\u3001\u7a0e\u738720\uff05\u30fb\u63a7\u9664\u984d427,500\u5186\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/h4>\n\n\n\n

                    \uff084,700,000\u5186 \u00d7 20\uff05 \uff0d 427,500\u5186\uff09\u00d7 102.1\uff05 \uff1d 523,262\u5186<\/p>\n\n\n\n

                    \u4f4f\u6c11\u7a0e<\/h4>\n\n\n\n

                    4,700,000\u5186 \u00d7 10\uff05 \uff1d 470,000\u5186<\/p>\n\n\n\n

                    \u624b\u53d6\u308a\u984d\u3068\u5b9f\u52b9\u7a0e\u7387<\/h4>\n\n\n\n

                    \u5408\u8a08\u306e\u7a0e\u984d\u306f993,262\u5186\u3002\u624b\u53d6\u308a\u306f29,006,738\u5186\u3068\u306a\u308a\u30013,000\u4e07\u5186\u306b\u5bfe\u3059\u308b\u5b9f\u52b9\u7a0e\u7387\u306f\u7d043.3\uff05\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002\u7d66\u4e0e\u3084\u8cde\u4e0e\u3067\u540c\u984d\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3068\u6bd4\u3079\u308c\u3070\u3001\u5dee\u306f\u6b74\u7136\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u4f1a\u793e\u58f2\u5374\u3067\u9000\u8077\u91d1\u3092\u4f7f\u3046\u3068\u624b\u53d6\u308a\u304c\u3069\u3046\u5909\u308f\u308b\u304b<\/h2>\n\n\n\n

                    \u3053\u3053\u304b\u3089\u304c\u3001\u8b72\u6e21\u3092\u691c\u8a0e\u3059\u308b\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u306e\u672c\u984c\u3067\u3059\u3002\u8b72\u6e21\u5bfe\u4fa1\u3092\u3059\u3079\u3066\u682a\u5f0f\u306e\u4ee3\u91d1\u3067\u53d7\u3051\u53d6\u308b\u306e\u304b\u3001\u4e00\u90e8\u3092\u5f79\u54e1\u9000\u8077\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u306e\u304b\u3002\u3053\u306e\u8a2d\u8a08\u6b21\u7b2c\u3067\u3001\u6700\u7d42\u7684\u306b\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u306f\u6570\u5343\u4e07\u5186\u5358\u4f4d\u3067\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u4e00\u5f8b20.315\uff05\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n\n\n\n

                    \u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8b72\u6e21\u76ca\u306b\u306f\u3001\u6240\u5f97\u7a0e15\uff05\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315\uff05\u30fb\u4f4f\u6c11\u7a0e5\uff05\u306e\u5408\u8a0820.315\uff05\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u91d1\u984d\u304c\u3044\u304f\u3089\u5927\u304d\u304f\u3066\u3082\u7a0e\u7387\u306f\u5909\u308f\u3089\u306a\u3044\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3067\u3059\u3002\u6839\u62e0\u306f\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1463<\/mark><\/a>\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u682a\u5f0f\u5074\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/a>\u3068M&A\u306e\u7a0e\u91d1<\/a>\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                    \u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u3092\u9000\u8077\u91d1\u306b\u632f\u308a\u66ff\u3048\u305f\u5834\u5408\u306e\u8a66\u7b97<\/h3>\n\n\n\n

                    \u9000\u8077\u6240\u5f97\u306e\u5b9f\u52b9\u7a0e\u7387\u304c20.315\uff05\u3092\u4e0b\u56de\u308b\u5e2f\u57df\u3067\u306f\u3001\u9000\u8077\u91d1\u3078\u632f\u308a\u66ff\u3048\u305f\u307b\u3046\u304c\u624b\u53d6\u308a\u304c\u5897\u3048\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u6570\u5b57\u3067\u6bd4\u3079\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u524d\u63d0\u6761\u4ef6<\/h4>\n\n\n\n

                    \u9000\u8077\u91d1\u652f\u7d66\u524d\u306e\u682a\u5f0f\u4fa1\u50243\u5104\u5186\u3001\u53d6\u5f97\u8cbb\uff08\u8cc7\u672c\u91d1\uff091,000\u4e07\u5186\u3001\u52e4\u7d9a\u5e74\u657035\u5e74\u3001\u6cd5\u4eba\u7a0e\u306e\u5b9f\u52b9\u7a0e\u738734\uff05\u3002\u5f79\u54e1\u9000\u8077\u91d15,000\u4e07\u5186\u3092\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9\u3068\u3001\u652f\u7d66\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3092\u4e26\u3079\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u624b\u53d6\u308a\u984d\u306e\u6bd4\u8f03<\/h4>\n\n\n\n

                    \u9000\u8077\u91d1\u306f\u6cd5\u4eba\u306e\u640d\u91d1\u306b\u306a\u308b\u305f\u3081\u3001\u652f\u7d66\u984d5,000\u4e07\u5186\u306b\u5bfe\u3057\u3066\u7d041,700\u4e07\u5186\u306e\u6cd5\u4eba\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5206\u3060\u3051\u682a\u4fa1\u306e\u4e0b\u843d\u5e45\u306f\u5727\u7e2e\u3055\u308c\u307e\u3059\u3002\u4e0b\u8868\u304c\u7d50\u679c\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u6bd4\u8f03\u9805\u76ee<\/th>\u5168\u984d\u3092\u682a\u5f0f\u306e\u8b72\u6e21\u5bfe\u4fa1\u3067\u53d7\u3051\u53d6\u308b<\/th>5,000\u4e07\u5186\u3092\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3059\u308b<\/th><\/tr><\/thead>
                    \u682a\u5f0f\u306e\u8b72\u6e21\u4fa1\u984d<\/strong><\/td>3\u5104\u5186<\/td>2\u51046,700\u4e07\u5186<\/td><\/tr>
                    \u5f79\u54e1\u9000\u8077\u91d1<\/strong><\/td>\u2015<\/td>5,000\u4e07\u5186<\/td><\/tr>
                    \u30aa\u30fc\u30ca\u30fc\u306e\u53d7\u53d6\u7dcf\u984d<\/strong><\/td>3\u5104\u5186<\/td>3\u51041,700\u4e07\u5186<\/td><\/tr>
                    \u8b72\u6e21\u76ca\u3078\u306e\u8ab2\u7a0e<\/strong><\/td>58,913,500\u5186<\/td>52,209,550\u5186<\/td><\/tr>
                    \u9000\u8077\u91d1\u3078\u306e\u8ab2\u7a0e<\/strong><\/td>\u2015<\/td>5,313,391\u5186<\/td><\/tr>
                    \u7a0e\u984d\u306e\u5408\u8a08<\/strong><\/td>58,913,500\u5186<\/td>57,522,941\u5186<\/td><\/tr>
                    \u6700\u7d42\u7684\u306a\u624b\u53d6\u308a\u984d<\/strong><\/td>241,086,500\u5186<\/td>259,477,059\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    \u5dee\u984d\u306f\u7d041,839\u4e07\u5186\u3002\u5185\u8a33\u3092\u5206\u89e3\u3059\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u304c\u7d041,700\u4e07\u5186\u3001\u9000\u8077\u6240\u5f97\u3068\u8b72\u6e21\u76ca\u306e\u7a0e\u7387\u5dee\u304c\u7d04139\u4e07\u5186\u3067\u3059\u3002\u52b9\u679c\u306e\u5927\u534a\u306f\u7a0e\u7387\u5dee\u3067\u306f\u306a\u304f\u640d\u91d1\u7b97\u5165\u304b\u3089\u751f\u307e\u308c\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u70b9\u306f\u610f\u5916\u306b\u77e5\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                    \u682a\u4fa1\u306e\u5f15\u304d\u4e0b\u3052\u5e45\u3092\u3081\u3050\u308b\u4ea4\u6e09\u304c\u5b9f\u52d9\u306e\u5206\u304b\u308c\u76ee<\/h3>\n\n\n\n

                    \u652f\u63f4\u73fe\u5834\u3067\u6700\u3082\u63c9\u3081\u308b\u306e\u304c\u3053\u3053\u3002\u8b72\u53d7\u4f01\u696d\u304b\u3089\u300c\u9000\u8077\u91d15,000\u4e07\u5186\u3092\u51fa\u3059\u306a\u3089\u682a\u4fa1\u30825,000\u4e07\u5186\u4e0b\u3052\u308b\u300d\u3068\u63d0\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u52b9\u679c\u3092\u7121\u8996\u3057\u305f\u5f15\u304d\u4e0b\u3052\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u4e00\u65b9\u7684\u306b\u640d\u3092\u3059\u308b\u914d\u5206\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u5e74\u554612\u5104\u5186\u306e\u91d1\u5c5e\u52a0\u5de5\u696d\u306e\u6848\u4ef6\u3067\u306f\u3001\u5f53\u521d\u3053\u306e\u8ad6\u70b9\u304c\u6574\u7406\u3055\u308c\u306a\u3044\u307e\u307e\u57fa\u672c\u5408\u610f\u306e\u76f4\u524d\u307e\u3067\u9032\u307f\u3001\u7a0e\u52b9\u679c\u5206\u306e\u53d6\u308a\u6271\u3044\u3092\u6761\u4ef6\u306b\u52a0\u3048\u3066\u518d\u4ea4\u6e09\u3057\u305f\u7d50\u679c\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u304c1,500\u4e07\u5186\u307b\u3069\u6539\u5584\u3057\u307e\u3057\u305f\u3002\u682a\u4fa1\u306e\u7b97\u5b9a\u6839\u62e0\u306f\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/a>\u306e\u8003\u3048\u65b9\u304b\u3089\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u8b72\u53d7\u4f01\u696d\u5074\u3067\u640d\u91d1\u306b\u306a\u3089\u306a\u3044\u3068\u524d\u63d0\u304c\u5d29\u308c\u308b<\/h3>\n\n\n\n

                    \u5f79\u54e1\u9000\u8077\u91d1\u304c\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u3068\u5224\u65ad\u3055\u308c\u308c\u3070\u3001\u305d\u306e\u90e8\u5206\u306f\u640d\u91d1\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u3067\u306f\u529f\u7e3e\u500d\u7387\u6cd5\uff08\u6700\u7d42\u5831\u916c\u6708\u984d\u00d7\u5728\u4efb\u5e74\u6570\u00d7\u529f\u7e3e\u500d\u7387\uff09\u306b\u3088\u308b\u6c34\u6e96\u611f\u304c\u76ee\u5b89\u3068\u3055\u308c\u3001\u500d\u7387\u3092\u5927\u304d\u304f\u5916\u3057\u305f\u8a2d\u8a08\u306f\u5426\u8a8d\u30ea\u30b9\u30af\u3092\u62b1\u3048\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u6700\u7d42\u5831\u916c\u6708\u984d\u3092\u76f4\u524d\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3068\u3044\u3063\u305f\u5c0f\u7d30\u5de5\u306f\u3001\u307e\u305a\u901a\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u5f79\u54e1\u5831\u916c\u3092\u6570\u5e74\u304b\u3051\u3066\u9069\u6b63\u5316\u3057\u3066\u304a\u304f\u307b\u3046\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u8a2d\u8a08\u306e\u5e45\u304c\u5e83\u304c\u308a\u307e\u3059\u3002\u76f8\u5834\u89b3\u306b\u3064\u3044\u3066\u306f\u4f1a\u793e\u58f2\u5374\u306e\u76f8\u5834<\/a>\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                    2\u5206\u306e1\u8ab2\u7a0e\u304c\u4f7f\u3048\u306a\u30445\u5e74\u30eb\u30fc\u30eb\u306e\u843d\u3068\u3057\u7a74<\/h2>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u512a\u9047\u306f\u3001\u8ab0\u306b\u3067\u3082\u540c\u3058\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5728\u4efb\u671f\u9593\u304c\u77ed\u3044\u5834\u5408\u3001\u8a08\u7b97\u306e\u8981\u3067\u3042\u308b2\u5206\u306e1\u304c\u4f7f\u3048\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n

                    \u5f79\u54e1\u3068\u3057\u3066\u306e\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u4eba\u304c\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u300c\u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u300d\u3068\u306a\u308a\u3001\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u9000\u8077\u6240\u5f97\u3068\u3057\u307e\u3059\u3002\u534a\u5206\u306b\u3059\u308b\u51e6\u7406\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.2737<\/mark><\/a>\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n

                    \u5f79\u54e1\u4ee5\u5916\u3068\u3057\u3066\u52e4\u52d9\u3057\u305f\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u300c\u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u3046\u3061300\u4e07\u5186\u307e\u3067\u306f2\u5206\u306e1\u8ab2\u7a0e\u304c\u4f7f\u3048\u307e\u3059\u304c\u3001300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u53d6\u308a\u6271\u3044\u306f\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.2740<\/mark><\/a>\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u4f1a\u793e\u58f2\u5374\u306e\u73fe\u5834\u3067\u8d77\u304d\u3084\u3059\u3044\u53d6\u308a\u9055\u3048<\/h3>\n\n\n\n

                    \u3084\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u306a\u306e\u304c\u3001\u914d\u5076\u8005\u3084\u5b50\u3092\u8b72\u6e21\u306e\u6570\u5e74\u524d\u306b\u53d6\u7de0\u5f79\u3078\u5c31\u4efb\u3055\u305b\u3001\u9000\u8077\u91d1\u3092\u5206\u6563\u3057\u3066\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9\u3002\u5f79\u54e1\u5728\u4efb\u304c5\u5e74\u4ee5\u4e0b\u3060\u3068\u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u306b\u8a72\u5f53\u3057\u3001\u60f3\u5b9a\u3088\u308a\u7a0e\u984d\u304c\u8df3\u306d\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u4f7f\u7528\u4eba\u671f\u9593\u304c\u9577\u3044\u4eba\u304c\u5f79\u54e1\u306b\u4e0a\u304c\u3063\u305f\u5834\u5408\u306f\u3001\u4f7f\u7528\u4eba\u671f\u9593\u3068\u5f79\u54e1\u671f\u9593\u3092\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u4f59\u5730\u3082\u3042\u308a\u307e\u3059\u3002\u5224\u65ad\u304c\u5272\u308c\u308b\u9818\u57df\u306a\u306e\u3067\u3001\u652f\u7d66\u6c7a\u8b70\u306e\u524d\u306b\u7a0e\u7406\u58eb\u3078\u5f53\u3066\u3066\u304b\u3089\u9032\u3081\u308b\u307b\u3046\u304c\u5b89\u5168\u3067\u3059\u3002M&A\u5f8c\u306e\u5f79\u8077\u306b\u3064\u3044\u3066\u306fM&A\u5f8c\u306e\u5f79\u54e1\u306e\u5f85\u9047<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u7a0e\u91d1<\/h2>\n\n\n\n

                    \u4e00\u6642\u91d1\u3067\u306f\u306a\u304f\u5e74\u91d1\u5f62\u5f0f\u3092\u9078\u3076\u3068\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u6839\u672c\u304b\u3089\u5909\u308f\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u30aa\u30fc\u30ca\u30fc\u304c\u9078\u3076\u5834\u9762\u306f\u591a\u304f\u306a\u3044\u3082\u306e\u306e\u3001\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306a\u3069\u304c\u3042\u308b\u4f1a\u793e\u3067\u306f\u691c\u8a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306b\u306a\u308b<\/h3>\n\n\n\n

                    \u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u3067\u3059\u3002\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f\u4f7f\u3048\u305a\u3001\u4ee3\u308f\u308a\u306b\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3082\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3059\u308b\u7dcf\u5408\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u306a\u3069\u304c\u3042\u308b\u65b9\u306f\u7a0e\u7387\u304c\u4e0a\u304c\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u4e00\u6642\u91d1\u3068\u5e74\u91d1\u5f62\u5f0f\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b<\/h3>\n\n\n\n

                    \u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u4e21\u8005\u306f\u8ab2\u7a0e\u306e\u67a0\u7d44\u307f\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u6bd4\u8f03\u9805\u76ee<\/th>\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b<\/th>\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b<\/th><\/tr><\/thead>
                    \u6240\u5f97\u533a\u5206<\/strong><\/td>\u9000\u8077\u6240\u5f97<\/td>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97<\/td><\/tr>
                    \u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/td>\u5206\u96e2\u8ab2\u7a0e<\/td>\u7dcf\u5408\u8ab2\u7a0e<\/td><\/tr>
                    \u4f7f\u3048\u308b\u63a7\u9664<\/strong><\/td>\u9000\u8077\u6240\u5f97\u63a7\u9664<\/td>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664<\/td><\/tr>
                    2\u5206\u306e1\u8ab2\u7a0e<\/strong><\/td>\u539f\u5247\u3042\u308a<\/td>\u306a\u3057<\/td><\/tr>
                    \u793e\u4f1a\u4fdd\u967a\u6599\u3078\u306e\u5f71\u97ff<\/strong><\/td>\u5f71\u97ff\u3057\u306a\u3044<\/td>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u7b49\u306b\u53cd\u6620<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                    \u4f1a\u793e\u3092\u8b72\u6e21\u3057\u3066\u52c7\u9000\u3059\u308b\u30aa\u30fc\u30ca\u30fc\u306e\u5834\u5408\u3001\u4e00\u6642\u91d1\u306e\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3002\u305f\u3060\u3057\u9000\u8077\u91d1\u4ee5\u5916\u306e\u6240\u5f97\u304c\u5e741,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u6c34\u6e96\u306e\u65b9\u306f\u3001\u5e74\u91d1\u5f62\u5f0f\u3068\u306e\u6bd4\u8f03\u3092\u4e00\u5ea6\u306f\u8a66\u7b97\u3057\u3066\u304a\u304f\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                    2026\u5e74\u304b\u3089\u5909\u308f\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u91cd\u8907\u8abf\u6574<\/h2>\n\n\n\n

                    \u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u6539\u6b63\u304c\u30012026\u5e741\u6708\u304b\u3089\u52d5\u304d\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u306e\u9000\u8077\u91d1\u3060\u3051\u3092\u898b\u3066\u3044\u308b\u3068\u8db3\u3092\u3059\u304f\u308f\u308c\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

                    DC\u4e00\u6642\u91d1\u3092\u5148\u306b\u53d7\u3051\u53d6\u308b\u3068\u8abf\u6574\u671f\u9593\u304c9\u5e74\u306b\u5ef6\u3073\u308b<\/h3>\n\n\n\n

                    iDeCo\u3084\u4f01\u696d\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u8001\u9f62\u4e00\u6642\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3042\u3068\u306b\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u3053\u308c\u307e\u3067\u306f\u524d\u5e74\u4ee5\u524d4\u5e74\u5185\u304c\u91cd\u8907\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u3057\u305f\u3002\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3053\u308c\u304c\u524d\u5e74\u4ee5\u524d9\u5e74\u5185\u3078\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u3064\u307e\u308a60\u6b73\u3067iDeCo\u3092\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u308a\u300165\u6b73\u3067\u5f79\u54e1\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4e26\u3073\u3060\u3068\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u304c\u5727\u7e2e\u3055\u308c\u307e\u3059\u3002\u6539\u6b63\u5185\u5bb9\u306f\u8ca1\u52d9\u7701\u306e\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/mark><\/a>\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u3068\u306e\u53d7\u3051\u53d6\u308a\u9806\u5e8f<\/h3>\n\n\n\n

                    \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u5171\u6e08\u91d1\u3092\u4e00\u62ec\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3082\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u5f79\u54e1\u9000\u8077\u91d1\u3068\u306e\u91cd\u8907\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u540c\u3058\u5e74\u306b\u53d7\u3051\u53d6\u308c\u3070\u5408\u7b97\u3001\u8fd1\u63a5\u3057\u305f\u5e74\u306b\u53d7\u3051\u53d6\u308c\u3070\u63a7\u9664\u306e\u91cd\u8907\u6392\u9664\u3002\u3069\u3061\u3089\u3082\u63a7\u9664\u67a0\u3092\u76ee\u6e1b\u308a\u3055\u305b\u308b\u65b9\u5411\u306b\u50cd\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                    \u8b72\u6e21\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u671f\u304c\u5e74\u672b\u5e74\u59cb\u3092\u307e\u305f\u3050\u6848\u4ef6\u3067\u306f\u3001\u652f\u7d66\u65e5\u3092\u6570\u304b\u6708\u305a\u3089\u3059\u3060\u3051\u3067\u7a0e\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3002\u5f15\u9000\u8cc7\u91d1\u306e\u8a2d\u8a08<\/a>\u3068\u30bb\u30c3\u30c8\u3067\u7d44\u307f\u7acb\u3066\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/h2>\n\n\n\n

                    \u9000\u8077\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u304c\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5fc3\u5f53\u305f\u308a\u304c\u3042\u308c\u3070\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                    \u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n

                    \u3053\u306e\u7533\u544a\u66f8\u3092\u4f1a\u793e\u3078\u63d0\u51fa\u3057\u306a\u3044\u3068\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u304c\u307e\u3063\u305f\u304f\u8003\u616e\u3055\u308c\u305a\u3001\u652f\u7d66\u984d\u306e20.42\uff05\u304c\u4e00\u5f8b\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u30023,000\u4e07\u5186\u306a\u3089612\u4e076,000\u5186\u3002\u672c\u6765993,262\u5186\u3067\u6e08\u3093\u3060\u306f\u305a\u306e\u7a0e\u984d\u3068\u306e\u5dee\u306f500\u4e07\u5186\u8d85\u3067\u3059\u3002<\/p>\n\n\n\n

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                    \u9000\u8077\u3057\u305f\u5e74\u306e\u4ed6\u306e\u6240\u5f97\u304c\u5c11\u306a\u3044\u5834\u5408<\/h3>\n\n\n\n

                    \u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3066\u518d\u5c31\u8077\u3057\u306a\u304b\u3063\u305f\u5e74\u306f\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u305b\u3093\u3002\u6240\u5f97\u63a7\u9664\u304c\u4f7f\u3044\u5207\u308c\u3066\u3044\u306a\u3044\u72b6\u614b\u306a\u306e\u3067\u3001\u9000\u8077\u6240\u5f97\u3092\u542b\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u9084\u4ed8\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u8077\u304b\u30895\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u624b\u7d9a\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n

                    \u9000\u8077\u91d1\u306e\u7a0e\u91d1\u8a08\u7b97\u3067\u78ba\u8a8d\u3057\u305f\u30447\u9805\u76ee<\/h2>\n\n\n\n

                    \u652f\u7d66\u6c7a\u8b70\u306e\u524d\u306b\u3001\u5f53\u793e\u304c\u5b9f\u52d9\u3067\u5fc5\u305a\u5f53\u3066\u3066\u3044\u308b\u78ba\u8a8d\u4e8b\u9805\u3092\u6319\u3052\u307e\u3059\u3002\u3072\u3068\u3064\u3067\u3082\u7a7a\u6b04\u304c\u6b8b\u308b\u306a\u3089\u3001\u91d1\u984d\u3092\u56fa\u3081\u308b\u524d\u306b\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3057\u305f\u307b\u3046\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n\n\n\n