{"id":2181,"date":"2026-10-26T10:35:28","date_gmt":"2026-10-26T01:35:28","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2181"},"modified":"2026-10-26T17:59:25","modified_gmt":"2026-10-26T08:59:25","slug":"unlisted-stock-acquisition","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/unlisted-stock-acquisition\/","title":{"rendered":"\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u65b9\u6cd5\u3068\u6d41\u308c\uff5cM&amp;A\u6642\u306e\u8a55\u4fa1\u30fb\u53d6\u5f97\u4fa1\u984d\u3068\u7a0e\u91d1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8a3c\u5238\u4f1a\u793e\u3067\u306f\u8cb7\u3048\u306a\u3044\u682a\u5f0f\u3092\u3001\u3069\u3046\u624b\u306b\u5165\u308c\u308b\u306e\u304b\u3002\u682a\u5f0f\u8b72\u6e21\u30fb\u5897\u8cc7\u30fb\u76f8\u7d9a\u306a\u3069\u5165\u624b\u30eb\u30fc\u30c8\u5225\u306e\u624b\u7d9a\u3068\u3001\u4f1a\u793e\u306e\u627f\u8a8d\u3084\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\u3067\u8d77\u304d\u3084\u3059\u3044\u3064\u307e\u305a\u304d\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002\u89aa\u65cf\u9593\u306e\u5b89\u5024\u53d6\u5f15\u306b\u6f5c\u3080\u8ab2\u7a0e\u3001\u7b2c\u4e09\u8005\u3078\u8b72\u308b\u3068\u304d\u306e\u682a\u4fa1\u306e\u6c7a\u307e\u308a\u65b9\u3001\u81ea\u793e\u682a\u3092\u624b\u653e\u3059\u30aa\u30fc\u30ca\u30fc\u304c\u4e8b\u524d\u306b\u6574\u3048\u305f\u3044\u682a\u4e3b\u69cb\u6210\u307e\u3067\u3001\u521d\u3081\u3066\u306e\u65b9\u306b\u3082\u5206\u304b\u308b\u3088\u3046\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306e\u5b9f\u52d9\u8996\u70b9\u3067\u304a\u4f1d\u3048\u3057\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 is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp\" alt=\"\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u30e1\u30fc\u30eb\u76f8\u8ac7\uff5c\u58f2\u5374\u3092\u6c7a\u3081\u308b\u524d\u3067\u3082\u76f8\u8ac7\u53ef\u80fd\u30fb\u521d\u56de\u306f\u4f1a\u793e\u540d\u3068\u96fb\u8a71\u756a\u53f7\u4e0d\u8981\" class=\"wp-image-14107\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u306f\uff1f\u4e0a\u5834\u682a\u5f0f\u3068\u306e\u9055\u3044\u3068\u7279\u5fb4<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u65e5\u672c\u306e\u4f1a\u793e\u306e\u5927\u534a\u306f\u975e\u4e0a\u5834<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e3\u3064\u306e\u7279\u5fb4<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3044\u4eba\u3068\u305d\u306e\u76ee\u7684<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b5\u3064\u306e\u30eb\u30fc\u30c8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u65e2\u5b58\u682a\u4e3b\u304b\u3089\u8b72\u308a\u53d7\u3051\u308b\u682a\u5f0f\u8b72\u6e21<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u4f1a\u793e\u304b\u3089\u65b0\u682a\u3092\u5f15\u304d\u53d7\u3051\u308b\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u682a\u5f0f\u4ea4\u63db\u30fb\u682a\u5f0f\u4ea4\u4ed8\u3067\u682a\u4e3b\u306b\u306a\u308b<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u5f15\u304d\u7d99\u3050<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u65b0\u682a\u4e88\u7d04\u6a29\u3084\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u624b\u7d9a\u306e\u6d41\u308c<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5408\u610f\u304b\u3089\u540d\u7fa9\u66f8\u63db\u307e\u3067\u306e5\u30b9\u30c6\u30c3\u30d7<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b\u3069\u3046\u304b\u3067\u5909\u308f\u308b\u624b\u7d9a<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u540d\u7fa9\u66f8\u63db\u3092\u6020\u3063\u305f\u3068\u304d\u306e\u30ea\u30b9\u30af<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u304b\u3089\u898b\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u306f100\uff05\u306e\u53d6\u5f97\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u591a\u3044<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u682a\u5f0f\u3092\u6e21\u3059\u76f8\u624b\u306e\u898b\u6975\u3081<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u58f2\u5374\u524d\u306b\u6574\u3048\u305f\u3044\u682a\u4e3b\u307e\u308f\u308a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u3068\u8a55\u4fa1\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u304c\u554f\u308f\u308c\u308b\u53d6\u5f15<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u3088\u308b\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">M&amp;A\u306e\u8b72\u6e21\u4fa1\u683c\u306f\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u6c7a\u307e\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u4ed8\u968f\u8cbb\u7528\u306e\u6271\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u53d6\u5f97\u4fa1\u984d\u306f\u8cfc\u5165\u4ee3\u4fa1\u306b\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u3048\u305f\u984d<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">M&amp;A\u8cbb\u7528\u3092\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u304b\u306e\u5224\u65ad<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u306e\u53d6\u5f97\u8cbb\u304c\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u3067\u62bc\u3055\u3048\u305f\u3044\u624b\u7d9a\u3068\u682a\u4e3b\u6574\u7406\u306e\u307e\u3068\u3081<\/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\/1000-ma-basics-phone-consultation-banner.webp\" alt=\"M&amp;A\u306e\u57fa\u672c\u3084\u4f1a\u793e\u58f2\u5374\u306e\u9032\u3081\u65b9\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13669\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-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\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u306f\uff1f\u4e0a\u5834\u682a\u5f0f\u3068\u306e\u9055\u3044\u3068\u7279\u5fb4<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a3c\u5238\u4f1a\u793e\u306e\u53e3\u5ea7\u3067\u306f\u8cb7\u3048\u306a\u3044\u682a\u5f0f\u3092\u3001\u3069\u3046\u3084\u3063\u3066\u624b\u306b\u5165\u308c\u308b\u306e\u304b\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\u305d\u3093\u306a\u7d20\u6734\u306a\u7591\u554f\u304b\u3089\u8abf\u3079\u59cb\u3081\u308b\u65b9\u304c\u591a\u3044\u30c6\u30fc\u30de\u3067\u3059\u3002\u4ed6\u793e\u306e\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u3066\u7d4c\u55b6\u6a29\u3092\u5f97\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/acquisition\/\">\u4f01\u696d\u8cb7\u53ce<\/a>\u3084\u3001\u5408\u4f75\u30fb\u4f1a\u793e\u5206\u5272\u307e\u3067\u542b\u3081\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/about-ma\/\">M&amp;A\u306e\u53d6\u5f15<\/a>\u306e\u5927\u534a\u306f\u3001\u307e\u3055\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u305d\u306e\u3082\u306e\u3002\u5f8c\u7d99\u8005\u3078\u306e\u627f\u7d99\u3084\u76f8\u7d9a\u306e\u5834\u9762\u3067\u3082\u3001\u540c\u3058\u8ad6\u70b9\u304c\u9854\u3092\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u65e5\u672c\u306e\u4f1a\u793e\u306e\u5927\u534a\u306f\u975e\u4e0a\u5834<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/information\/release\/pdf\/kaishahyohon2024.pdf\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4f1a\u793e\u6a19\u672c\u8abf\u67fb<\/mark><\/a>\u306b\u3088\u308b\u3068\u3001\u6d3b\u52d5\u4e2d\u306e\u6cd5\u4eba\u306f\u7d04300\u4e07\u793e\uff082024\u5e74\u5ea6\u5206\uff09\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001<a href=\"https:\/\/www.jpx.co.jp\/listing\/co\/index.html\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u4e0a\u5834\u4f1a\u793e<\/mark><\/a>\u306f3,884\u793e\uff082026\u5e7410\u670820\u65e5\u6642\u70b9\uff09\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002\u5272\u5408\u306b\u3059\u308b\u30680.1\uff05\u307b\u3069\u3067\u3001\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u306e\u4e2d\u5c0f\u4f01\u696d\u306e\u682a\u5f0f\u306f\u3001\u307b\u307c\u3059\u3079\u3066\u304c\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e3\u3064\u306e\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u5834\u682a\u5f0f\u3068\u540c\u3058\u611f\u899a\u3067\u53d6\u5f15\u306b\u81e8\u3080\u3068\u3001\u601d\u308f\u306c\u3068\u3053\u308d\u3067\u3064\u307e\u305a\u304f\u3082\u306e\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u58f2\u308a\u305f\u3044\u3068\u304d\u306b\u58f2\u308c\u306a\u3044\u6d41\u52d5\u6027\u306e\u4f4e\u3055<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u306f\u3001\u53d6\u5f15\u6240\u3068\u3044\u3046\u58f2\u308a\u5834\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u3092\u624b\u653e\u3057\u305f\u3044\u4eba\u306f\u81ea\u5206\u3067\u76f8\u624b\u3092\u63a2\u3059\u3057\u304b\u306a\u304f\u3001\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002M&amp;A\u306e\u682a\u4fa1\u7b97\u5b9a\u3067\u3082\u3001\u5e02\u5834\u3067\u58f2\u308c\u306a\u3044\u5206\u3092\u5dee\u3057\u5f15\u304f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/non-liquidity-discount\/\">\u975e\u6d41\u52d5\u6027\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8<\/a>\u3092\u8003\u616e\u3059\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5e02\u5834\u4fa1\u683c\u304c\u306a\u304f\u8a55\u4fa1\u304c\u96e3\u3057\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u65e5\u3064\u304f\u682a\u4fa1\u304c\u306a\u3044\u305f\u3081\u3001\u3044\u304f\u3089\u3067\u53d6\u5f15\u3059\u308b\u304b\u306f\u5f53\u4e8b\u8005\u304c\u6c7a\u3081\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u4f7f\u3046\u8a55\u4fa1\u3068\u3001M&amp;A\u3067\u4f7f\u3046\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u306f\u7269\u5dee\u3057\u304c\u9055\u3044\u3001\u540c\u3058\u4f1a\u793e\u3067\u3082\u6570\u5b57\u304c\u5927\u304d\u304f\u96e2\u308c\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u591a\u304f\u306e\u682a\u5f0f\u306b\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3044\u3066\u3044\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><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\">\u4f1a\u793e\u6cd5<\/mark><\/a>\u306f\u682a\u5f0f\u3092\u81ea\u7531\u306b\u8b72\u6e21\u3067\u304d\u308b\u539f\u5247\u3092\u7f6e\u304f\u4e00\u65b9\u3067\u3001\u5b9a\u6b3e\u306b\u300c\u8b72\u6e21\u306b\u306f\u4f1a\u793e\u306e\u627f\u8a8d\u3092\u8981\u3059\u308b\u300d\u3068\u5b9a\u3081\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3053\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-restricted-stock\/\">\u8b72\u6e21\u5236\u9650\u682a\u5f0f<\/a>\u304c\u3054\u304f\u4e00\u822c\u7684\u3067\u3059\u3002\u898b\u77e5\u3089\u306c\u7b2c\u4e09\u8005\u304c\u682a\u4e3b\u306b\u5165\u308b\u306e\u3092\u9632\u3050\u4ed5\u7d44\u307f\u3067\u3001\u53d6\u5f97\u306b\u306f\u4f1a\u793e\u306e\u627f\u8a8d\u624b\u7d9a\u304c\u4ed8\u3044\u3066\u56de\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3044\u4eba\u3068\u305d\u306e\u76ee\u7684<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab0\u304c\u3001\u4f55\u306e\u305f\u3081\u306b\u682a\u5f0f\u3092\u6b32\u3057\u304c\u308b\u306e\u304b\u3002\u4f1a\u793e\u3092\u8b72\u308b\u5074\u306b\u3068\u3063\u3066\u3001\u76f8\u624b\u306e\u76ee\u7684\u306f\u6761\u4ef6\u4ea4\u6e09\u306e\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u53d6\u5f97\u3059\u308b\u4e3b\u4f53\u3054\u3068\u306e\u4e3b\u306a\u76ee\u7684\u3068\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u78ba\u8a8d\u3057\u305f\u3044\u70b9\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u53d6\u5f97\u3059\u308b\u4e3b\u4f53<\/th><th>\u4e3b\u306a\u76ee\u7684<\/th><th>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u78ba\u8a8d\u3057\u305f\u3044\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u540c\u696d\u30fb\u7570\u696d\u7a2e\u306e\u4e8b\u696d\u4f1a\u793e<\/strong><\/td><td>\u8ca9\u8def\u30fb\u4eba\u6750\u30fb\u6280\u8853\u306e\u7372\u5f97\u3001\u898f\u6a21\u306e\u62e1\u5927<\/td><td>\u793e\u54e1\u306e\u96c7\u7528\u3084\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u306e\u6271\u3044<\/td><\/tr><tr><td><strong>\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9<\/strong><\/td><td>\u4f01\u696d\u4fa1\u5024\u3092\u9ad8\u3081\u305f\u3046\u3048\u3067\u306e\u6570\u5e74\u5f8c\u306e\u58f2\u5374<\/td><td>\u518d\u58f2\u5374\u306e\u6642\u671f\u3068\u7d4c\u55b6\u3078\u306e\u95a2\u4e0e\u306e\u5ea6\u5408\u3044<\/td><\/tr><tr><td><strong>\u5f79\u54e1\u30fb\u5f93\u696d\u54e1<\/strong><\/td><td>\u7d4c\u55b6\u9663\u306b\u3088\u308b\u4e8b\u696d\u306e\u627f\u7d99<\/td><td>\u8cb7\u53d6\u8cc7\u91d1\u3092\u3069\u3046\u8abf\u9054\u3059\u308b\u304b<\/td><\/tr><tr><td><strong>\u89aa\u65cf<\/strong><\/td><td>\u4e8b\u696d\u627f\u7d99\u3084\u76f8\u7d9a\u3078\u306e\u5099\u3048<\/td><td>\u7a0e\u52d9\u4e0a\u306e\u682a\u4fa1\u3068\u306e\u4e56\u96e2<\/td><\/tr><tr><td><strong>\u53d6\u5f15\u5148\u30fb\u63d0\u643a\u5148<\/strong><\/td><td>\u8cc7\u672c\u63d0\u643a\u306b\u3088\u308b\u95a2\u4fc2\u306e\u5f37\u5316<\/td><td>\u6301\u682a\u6bd4\u7387\u3068\u7d4c\u55b6\u6a29\u306e\u7dda\u5f15\u304d<\/td><\/tr><tr><td><strong>\u500b\u4eba\u6295\u8cc7\u5bb6<\/strong><\/td><td>\u5c06\u6765\u306e\u4e0a\u5834\u3084\u914d\u5f53\u3078\u306e\u671f\u5f85<\/td><td>\u682a\u4e3b\u306e\u5206\u6563\u3068\u7ba1\u7406\u306e\u624b\u9593<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u914d\u6a29\u307e\u3067\u6c42\u3081\u306a\u3044\u5c11\u984d\u306e\u51fa\u8cc7\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-vs-stock-investment\/\">\u4e8b\u696d\u6295\u8cc7<\/a>\u3068\u3057\u3066\u306e\u8272\u5408\u3044\u304c\u6fc3\u3044\u3082\u306e\u3002\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\u3092\u4f34\u3046\u53d6\u5f97\u3068\u306f\u3001\u4ea4\u6e09\u306e\u9032\u3081\u65b9\u3082\u5951\u7d04\u306e\u4e2d\u8eab\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b5\u3064\u306e\u30eb\u30fc\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u58f2\u8cb7\u3067\u304d\u306a\u3044\u300d\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u308b\u65b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u306f\u3001\u65e2\u5b58\u682a\u4e3b\u304b\u3089\u8b72\u308a\u53d7\u3051\u308b\u3001\u4f1a\u793e\u304b\u3089\u65b0\u682a\u3092\u5f15\u304d\u53d7\u3051\u308b\u3001\u7d44\u7e54\u518d\u7de8\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u306a\u3069\u3001\u3044\u304f\u3064\u3082\u306e\u9053\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u306e\u30eb\u30fc\u30c8\u3092\u9078\u3076\u304b\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/types-of-ma\/\">M&amp;A\u306e\u624b\u6cd5<\/a>\u9078\u3073\u3068\u307b\u307c\u91cd\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306b\u3001\u53d6\u5f97\u30eb\u30fc\u30c8\u3054\u3068\u306e\u76f8\u624b\u65b9\u3068\u4f1a\u793e\u5074\u306e\u624b\u7d9a\u3001\u53d6\u5f97\u3059\u308b\u5074\u306e\u4e3b\u306a\u8ab2\u7a0e\u8ad6\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u53d6\u5f97\u30eb\u30fc\u30c8<\/th><th>\u8ab0\u304b\u3089\u53d6\u5f97\u3059\u308b\u304b<\/th><th>\u4f1a\u793e\u5074\u306e\u4e3b\u306a\u624b\u7d9a<\/th><th>\u53d6\u5f97\u3059\u308b\u5074\u306e\u4e3b\u306a\u8ab2\u7a0e\u8ad6\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u5f0f\u8b72\u6e21\uff08M&amp;A\u30fb\u89aa\u65cf\u9593\u306e\u58f2\u8cb7\uff09<\/strong><\/td><td>\u65e2\u5b58\u306e\u682a\u4e3b<\/td><td>\u8b72\u6e21\u627f\u8a8d\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db<\/td><td>\u6642\u4fa1\u3088\u308a\u5b89\u3044\u53d6\u5f97\u306f\u8d08\u4e0e\u7a0e\u3084\u53d7\u8d08\u76ca\u306e\u5bfe\u8c61<\/td><\/tr><tr><td><strong>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/strong><\/td><td>\u767a\u884c\u4f1a\u793e<\/td><td>\u52df\u96c6\u4e8b\u9805\u306e\u6c7a\u8b70\uff08\u975e\u516c\u958b\u4f1a\u793e\u306f\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\uff09<\/td><td>\u6709\u5229\u306a\u4fa1\u683c\u3067\u306e\u5f15\u53d7\u3051\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u4ea4\u63db\u30fb\u682a\u5f0f\u4ea4\u4ed8<\/strong><\/td><td>\u76f8\u624b\u4f1a\u793e\u306e\u682a\u4e3b<\/td><td>\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u306a\u3069<\/td><td>\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8b72\u6e21\u76ca\u3078\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079<\/td><\/tr><tr><td><strong>\u76f8\u7d9a\u30fb\u8d08\u4e0e<\/strong><\/td><td>\u4ea1\u304f\u306a\u3063\u305f\u682a\u4e3b\u30fb\u8d08\u4e0e\u8005<\/td><td>\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\uff08\u76f8\u7d9a\u306f\u627f\u8a8d\u4e0d\u8981\uff09<\/td><td>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/td><\/tr><tr><td><strong>\u65b0\u682a\u4e88\u7d04\u6a29\u30fb\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/strong><\/td><td>\u767a\u884c\u4f1a\u793e<\/td><td>\u767a\u884c\u306e\u6c7a\u8b70\u3001\u52df\u96c6\u306e\u53d6\u6271\u3044<\/td><td>\u884c\u4f7f\u6642\u3084\u58f2\u5374\u6642\u306e\u8ab2\u7a0e\uff08\u5236\u5ea6\u306b\u3088\u308a\u7570\u306a\u308b\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u65e2\u5b58\u682a\u4e3b\u304b\u3089\u8b72\u308a\u53d7\u3051\u308b\u682a\u5f0f\u8b72\u6e21<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u6700\u3082\u591a\u3044\u306e\u304c\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3064\u682a\u5f0f\u3092\u305d\u306e\u307e\u307e\u8b72\u53d7\u4f01\u696d\u3078\u79fb\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u3067\u3059\u3002\u8a31\u8a8d\u53ef\u3084\u53d6\u5f15\u5951\u7d04\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u306f\u4f1a\u793e\u306b\u6b8b\u3063\u305f\u307e\u307e\u682a\u4e3b\u3060\u3051\u304c\u5165\u308c\u66ff\u308f\u308b\u305f\u3081\u3001\u4e8b\u696d\u8b72\u6e21\u306e\u3088\u3046\u306b\u5951\u7d04\u3092\u4e00\u672c\u305a\u3064\u79fb\u3057\u66ff\u3048\u308b\u624b\u9593\u304c\u304b\u304b\u3089\u305a\u3001\u624b\u7d9a\u304c\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u306b\u6e08\u3080\u306e\u3082\u9078\u3070\u308c\u3084\u3059\u3044\u7406\u7531\u306e\u3072\u3068\u3064\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">M&amp;A\u3067\u7d4c\u55b6\u6a29\u3054\u3068\u53d6\u5f97\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u8005\u3078\u306e\u8b72\u6e21\u3067\u306f\u3001\u76f8\u624b\u63a2\u3057\u304b\u3089\u6761\u4ef6\u8abf\u6574\u3001\u5951\u7d04\u307e\u3067\u3092<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-intermediary\/\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e<\/a>\u304c\u652f\u3048\u308b\u5f62\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306f\u904e\u534a\u6570\u3001\u591a\u304f\u306e\u5834\u5408\u306f100\uff05\u306e\u53d6\u5f97\u3092\u524d\u63d0\u306b\u8a71\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5f0f\u306e\u4e00\u90e8\u3060\u3051\u3092\u53d6\u5f97\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u6df1\u3081\u308b\u76ee\u7684\u3067\u3001\u682a\u5f0f\u306e\u4e00\u90e8\u3060\u3051\u3092\u8b72\u308a\u53d7\u3051\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-capital-alliance-diff\/\">\u8cc7\u672c\u63d0\u643a<\/a>\u3082\u3042\u308a\u307e\u3059\u3002\u89aa\u65cf\u3084\u5f79\u54e1\u3078\u5c11\u3057\u305a\u3064\u682a\u5f0f\u3092\u79fb\u3059\u5834\u9762\u3082\u3042\u308a\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/unlisted-share-sale-ma\/\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u89aa\u65cf\u3078\u306e\u8b72\u6e21<\/a>\u3067\u306f\u4fa1\u683c\u306e\u6c7a\u3081\u65b9\u304c\u6700\u5927\u306e\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u4f1a\u793e\u304b\u3089\u65b0\u682a\u3092\u5f15\u304d\u53d7\u3051\u308b\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u304c\u65b0\u305f\u306b\u682a\u5f0f\u3092\u767a\u884c\u3057\u3001\u7279\u5b9a\u306e\u76f8\u624b\u306b\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046\u306e\u304c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/third-party-allotment-of-new-shares\/\">\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/a>\u3067\u3059\u3002\u975e\u516c\u958b\u4f1a\u793e\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u3001\u304a\u91d1\u306e\u884c\u304d\u5148\u3002\u6255\u8fbc\u91d1\u306f\u4f1a\u793e\u306b\u5165\u308a\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u624b\u5143\u306b\u306f1\u5186\u3082\u5165\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u682a\u5f0f\u4ea4\u63db\u30fb\u682a\u5f0f\u4ea4\u4ed8\u3067\u682a\u4e3b\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u91d1\u306e\u4ee3\u308f\u308a\u306b\u81ea\u793e\u682a\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u76f8\u624b\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u306e\u304c\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-exchange-ma\/\">\u682a\u5f0f\u4ea4\u63db<\/a>\u3084\u682a\u5f0f\u4ea4\u4ed8\u3067\u3059\u3002\u682a\u5f0f\u4ea4\u63db\u306f100\uff05\u5b50\u4f1a\u793e\u5316\u306b\u3001\u682a\u5f0f\u4ea4\u4ed8\u306f\u904e\u534a\u6570\u3092\u53d6\u5f97\u3059\u308b\u5b50\u4f1a\u793e\u5316\u306b\u4f7f\u308f\u308c\u308b\u70b9\u304c\u9055\u3044\u3002\u8b72\u308a\u6e21\u3059\u5074\u306f\u76f8\u624b\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u53d7\u3051\u53d6\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8b72\u6e21\u76ca\u3078\u306e\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u5f15\u304d\u7d99\u3050<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u65cf\u5185\u306e\u627f\u7d99\u3067\u306f\u3001\u58f2\u8cb7\u3067\u306f\u306a\u304f\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u682a\u5f0f\u304c\u79fb\u308b\u3053\u3068\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u4ee3\u91d1\u306e\u3084\u308a\u53d6\u308a\u304c\u306a\u3044\u5206\u3001\u7a0e\u91d1\u306e\u8ca0\u62c5\u3068\u624b\u7d9a\u306e\u6642\u671f\u304c\u8ad6\u70b9\u306e\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u76f8\u7d9a\u3067\u53d6\u5f97\u3059\u308b\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u306f\u3001\u4f1a\u793e\u306e\u627f\u8a8d\u304c\u8981\u3089\u306a\u3044\u4e00\u822c\u627f\u7d99\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u5b9a\u6b3e\u306b\u5b9a\u3081\u304c\u3042\u308c\u3070\u3001\u4f1a\u793e\u306f\u76f8\u7d9a\u3092\u77e5\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u4eba\u3078\u682a\u5f0f\u306e\u58f2\u6e21\u3057\u3092\u8acb\u6c42\u3067\u304d\u307e\u3059\uff08\u4f1a\u793e\u6cd5174\u6761\u30fb176\u6761\uff09\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/restricted-stock-inheritance\/\">\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u306e\u76f8\u7d9a<\/a>\u3067\u306f\u3001\u3053\u306e\u5b9a\u3081\u306e\u6709\u7121\u3092\u65e9\u3081\u306b\u78ba\u304b\u3081\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8d08\u4e0e\u3067\u53d6\u5f97\u3059\u308b\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u751f\u524d\u306b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-gift-vs-transfer\/\">\u682a\u5f0f\u306e\u8d08\u4e0e<\/a>\u3067\u627f\u7d99\u3059\u308c\u3070\u3001\u6e21\u3059\u6642\u671f\u3092\u81ea\u5206\u3067\u6c7a\u3081\u3089\u308c\u307e\u3059\u30022024\u5e74\u4ee5\u964d\u306e\u66a6\u5e74\u8d08\u4e0e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">7\u5e74\u4ee5\u5185\u306e\u5206\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97<\/mark><\/a>\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3078\u6bb5\u968e\u7684\u306b\u79fb\u884c\u4e2d\u3002\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306e\u8d08\u4e0e\u3067\u76f8\u7d9a\u7a0e\u3092\u6291\u3048\u308b\u52b9\u679c\u306f\u3001\u4ee5\u524d\u3088\u308a\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u65b0\u682a\u4e88\u7d04\u6a29\u3084\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6210\u9577\u9014\u4e0a\u306e\u4f1a\u793e\u3067\u306f\u3001\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u304c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\u3092\u884c\u4f7f\u3057\u3066\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u65b9\u6cd5\u3082\u4f7f\u308f\u308c\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-a-startup-success\/\">\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306eM&amp;A<\/a>\u3067\u306f\u3001\u305d\u306e\u6271\u3044\u304c\u8b72\u6e21\u6761\u4ef6\u306b\u5f71\u97ff\u3059\u308b\u3053\u3068\u3082\u3002\u682a\u5f0f\u6295\u8cc7\u578b\u30af\u30e9\u30a6\u30c9\u30d5\u30a1\u30f3\u30c7\u30a3\u30f3\u30b0\u306a\u3089\u500b\u4eba\u304c\u5c11\u984d\u3067\u51fa\u8cc7\u3067\u304d\u307e\u3059\u304c\u3001\u63db\u91d1\u306e\u624b\u6bb5\u304c\u4e4f\u3057\u3044\u70b9\u306f\u899a\u609f\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"865\" height=\"671\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/unlisted-stock-acquisition-methods.png\" alt=\"\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u65b9\u6cd5\u4e00\u89a7\uff08\u76f4\u63a5\u53d6\u5f97\u30fb\u65e2\u5b58\u682a\u4e3b\u304b\u3089\u306e\u53d6\u5f97\u30fb\u305d\u306e\u4ed6\u306e\u53d6\u5f97\u65b9\u6cd5\uff09\" class=\"wp-image-12740\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/unlisted-stock-acquisition-methods.png 865w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/unlisted-stock-acquisition-methods-640x496.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/unlisted-stock-acquisition-methods-768x596.png 768w\" sizes=\"(max-width: 865px) 100vw, 865px\" \/><\/figure>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3067\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u624b\u7d9a\u306e\u6d41\u308c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee3\u91d1\u3092\u6255\u3044\u7d42\u3048\u305f\u306e\u306b\u3001\u4f1a\u793e\u306e\u682a\u4e3b\u540d\u7c3f\u306b\u306f\u524d\u306e\u682a\u4e3b\u306e\u540d\u524d\u304c\u6b8b\u3063\u305f\u307e\u307e\u3002\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u300c\u53d6\u5f97\u3057\u305f\u3064\u3082\u308a\u300d\u306e\u72b6\u614b\u306b\u51fa\u4f1a\u3046\u3053\u3068\u304c\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u682a\u5f0f\u8b72\u6e21\u306f\u5951\u7d04\u66f8\u3092\u4ea4\u308f\u3057\u3066\u4ee3\u91d1\u3092\u6255\u3048\u3070\u7d42\u308f\u308a\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4f1a\u793e\u306e\u627f\u8a8d\u3092\u5f97\u3066\u682a\u4e3b\u540d\u7c3f\u3092\u66f8\u304d\u63db\u3048\u308b\u3068\u3053\u308d\u307e\u3067\u3092\u542b\u3081\u3066\u3001\u4e00\u9023\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-sale-flow\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u6d41\u308c<\/a>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u53d6\u5f97\u3059\u308b\u5074\u306e\u624b\u7d9a\u306b\u7d5e\u3063\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u5408\u610f\u304b\u3089\u540d\u7fa9\u66f8\u63db\u307e\u3067\u306e5\u30b9\u30c6\u30c3\u30d7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u3092\u682a\u5f0f\u8b72\u6e21\u3067\u53d6\u5f97\u3059\u308b\u3068\u304d\u306e\u57fa\u672c\u7684\u306a\u624b\u9806\u3068\u3001\u6839\u62e0\u3068\u306a\u308b\u4f1a\u793e\u6cd5\u306e\u6761\u6587\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u30b9\u30c6\u30c3\u30d7<\/th><th>\u4e3b\u306b\u52d5\u304f\u4eba<\/th><th>\u624b\u7d9a\u306e\u5185\u5bb9<\/th><th>\u4f1a\u793e\u6cd5\u306e\u6839\u62e0<\/th><\/tr><\/thead><tbody><tr><td><strong>1. \u6761\u4ef6\u306e\u5408\u610f<\/strong><\/td><td>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u53d6\u5f97\u8005<\/td><td>\u682a\u6570\u30fb\u4fa1\u683c\u30fb\u6642\u671f\u3092\u6c7a\u3081\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u306e\u5185\u5bb9\u3092\u56fa\u3081\u308b<\/td><td>\u5f53\u4e8b\u8005\u9593\u306e\u5951\u7d04<\/td><\/tr><tr><td><strong>2. \u8b72\u6e21\u627f\u8a8d\u306e\u8acb\u6c42<\/strong><\/td><td>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\uff08\u53d6\u5f97\u8005\u304b\u3089\u3082\u53ef\uff09<\/td><td>\u4f1a\u793e\u306b\u8b72\u6e21\u306e\u627f\u8a8d\u3092\u6c42\u3081\u308b<\/td><td>136\u6761\u30fb137\u6761<\/td><\/tr><tr><td><strong>3. \u627f\u8a8d\u306e\u6c7a\u5b9a\u3068\u901a\u77e5<\/strong><\/td><td>\u4f1a\u793e<\/td><td>\u53d6\u7de0\u5f79\u4f1a\u307e\u305f\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3057\u3001\u8acb\u6c42\u8005\u306b\u901a\u77e5\u3059\u308b<\/td><td>139\u6761\u30fb145\u6761<\/td><\/tr><tr><td><strong>4. \u5951\u7d04\u306e\u7de0\u7d50\u3068\u6c7a\u6e08<\/strong><\/td><td>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u53d6\u5f97\u8005<\/td><td>\u4ee3\u91d1\u3092\u652f\u6255\u3044\u3001\u682a\u5238\u767a\u884c\u4f1a\u793e\u306a\u3089\u682a\u5238\u3092\u4ea4\u4ed8\u3059\u308b<\/td><td>128\u6761<\/td><\/tr><tr><td><strong>5. \u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db<\/strong><\/td><td>\u53d6\u5f97\u8005\u3068\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc<\/td><td>\u5171\u540c\u3067\u8acb\u6c42\u3057\u3001\u682a\u4e3b\u540d\u7c3f\u306b\u8a18\u8f09\u3057\u3066\u3082\u3089\u3046<\/td><td>130\u6761\u30fb133\u6761<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-purchase-agreement\/\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8<\/a>\u3092\u5148\u306b\u7d50\u3073\u3001\u4f1a\u793e\u306e\u627f\u8a8d\u3092\u52b9\u529b\u767a\u751f\u306e\u6761\u4ef6\u306b\u3057\u3066\u304a\u304f\u5f62\u3082\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u306e\u627f\u8a8d\u306b\u304b\u304b\u308b\u671f\u9593<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u627f\u8a8d\u306e\u6c7a\u5b9a\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306a\u3089\u53d6\u7de0\u5f79\u4f1a\u3001\u305d\u308c\u4ee5\u5916\u306f\u682a\u4e3b\u7dcf\u4f1a\u304c\u884c\u3046\u306e\u304c\u539f\u5247\u3067\u3059\uff08\u4f1a\u793e\u6cd5139\u6761\uff09\u3002\u8acb\u6c42\u304b\u30892\u9031\u9593\u4ee5\u5185\u306b\u901a\u77e5\u304c\u306a\u3051\u308c\u3070\u3001\u627f\u8a8d\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff08\u540c145\u6761\uff09\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/restricted-share-sale\/\">\u8b72\u6e21\u627f\u8a8d\u8acb\u6c42<\/a>\u304b\u3089\u8b70\u4e8b\u9332\u306e\u4f5c\u6210\u307e\u3067\u3092\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u76f4\u524d\u306b\u307e\u3068\u3081\u3066\u884c\u3046\u6bb5\u53d6\u308a\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u627f\u8a8d\u3055\u308c\u306a\u3044\u3068\u304d\u306e\u9078\u629e\u80a2<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u627f\u8a8d\u3055\u308c\u306a\u3044\u4e8b\u614b\u306b\u5099\u3048\u3001\u8acb\u6c42\u306e\u969b\u306b\u3001\u4f1a\u793e\u304b\u6307\u5b9a\u8cb7\u53d6\u4eba\u306b\u3088\u308b\u8cb7\u53d6\u308a\u3092\u3042\u308f\u305b\u3066\u6c42\u3081\u3066\u304a\u304f\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\uff08\u4f1a\u793e\u6cd5138\u6761\uff09\u3002\u53d6\u5f97\u3059\u308b\u5074\u304b\u3089\u898b\u308c\u3070\u3001\u3053\u3053\u3067\u53d6\u5f15\u304c\u6b62\u307e\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u70b9\u306f\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b\u3069\u3046\u304b\u3067\u5909\u308f\u308b\u624b\u7d9a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u682a\u5f0f\u8b72\u6e21\u3067\u3082\u3001\u4f1a\u793e\u304c\u682a\u5238\u3092\u767a\u884c\u3059\u308b\u5b9a\u3081\u3092\u7f6e\u3044\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u682a\u5f0f\u304c\u79fb\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u53d6\u308a\u5bc4\u305b\u3001\u682a\u5238\u767a\u884c\u306e\u5b9a\u3081\u306e\u6709\u7121\u3092\u78ba\u304b\u3081\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5238\u4e0d\u767a\u884c\u4f1a\u793e\u306e\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u4e8b\u8005\u306e\u5408\u610f\u3060\u3051\u3067\u682a\u5f0f\u306f\u79fb\u8ee2\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f1a\u793e\u3084\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u682a\u4e3b\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3059\u308b\u306b\u306f\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\uff08\u4f1a\u793e\u6cd5130\u6761\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5238\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u3001\u8b72\u6e21\u306e\u52b9\u529b\u305d\u306e\u3082\u306e\u304c\u751f\u3058\u307e\u305b\u3093\uff08\u4f1a\u793e\u6cd5128\u6761\uff09\u3002\u610f\u5916\u3068\u591a\u3044\u843d\u3068\u3057\u7a74\u304c\u30012006\u5e745\u6708\u306e\u4f1a\u793e\u6cd5\u65bd\u884c\u3088\u308a\u524d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u3002\u5b9a\u6b3e\u306b\u682a\u5238\u3092\u767a\u884c\u3057\u306a\u3044\u65e8\u306e\u5b9a\u3081\u304c\u306a\u3051\u308c\u3070\u3001\u682a\u5238\u767a\u884c\u4f1a\u793e\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\uff08\u6574\u5099\u6cd576\u67614\u9805\uff09\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6\u6cd5<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u516c\u958b\u4f1a\u793e\u306f\u682a\u4e3b\u306e\u8acb\u6c42\u304c\u3042\u308b\u307e\u3067\u682a\u5238\u3092\u767a\u884c\u3057\u306a\u304f\u3066\u3088\u3044\u305f\u3081\u30011\u679a\u3082\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u304c\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u304b\u3001\u5b9a\u6b3e\u3092\u5909\u66f4\u3057\u3066\u682a\u5238\u4e0d\u767a\u884c\u4f1a\u793e\u306b\u5207\u308a\u66ff\u3048\u308b\u304b\u3092\u9078\u3073\u307e\u3059\u3002\u5b9a\u6b3e\u5909\u66f4\u306f\u52b9\u529b\u767a\u751f\u65e5\u306e2\u9031\u9593\u524d\u307e\u3067\u306b\u682a\u4e3b\u3078\u901a\u77e5\u3057\u3001\u5909\u66f4\u767b\u8a18\u3082\u8981\u308b\u305f\u3081\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u304b\u3089\u9006\u7b97\u3057\u3066\u65e5\u7a0b\u3092\u7d44\u3080\u306e\u304c\u73fe\u5834\u306e\u5b9a\u77f3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u540d\u7fa9\u66f8\u63db\u3092\u6020\u3063\u305f\u3068\u304d\u306e\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540d\u7fa9\u66f8\u63db\u3092\u3057\u306a\u3044\u307e\u307e\u5e74\u6708\u304c\u305f\u3064\u3068\u3001\u4f1a\u793e\u304c\u628a\u63e1\u3059\u308b\u682a\u4e3b\u3068\u5b9f\u969b\u306e\u682a\u4e3b\u304c\u305a\u308c\u3066\u3044\u304d\u307e\u3059\u3002\u524d\u306e\u682a\u4e3b\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u81ea\u5206\u305f\u3061\u3053\u305d\u682a\u4e3b\u3060\u3068\u4e3b\u5f35\u3059\u308b\u4e8b\u614b\u3082\u8d77\u3053\u308a\u5f97\u307e\u3059\u3002\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3089\u3001\u6c7a\u6e08\u3068\u540c\u3058\u65e5\u306b\u540d\u7fa9\u66f8\u63db\u306e\u8acb\u6c42\u66f8\u985e\u307e\u3067\u305d\u308d\u3048\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" 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class=\"wp-block-paragraph\">\u306a\u305c\u4e00\u90e8\u3067\u306f\u306a\u304f\u5168\u90e8\u306a\u306e\u304b\u3002\u5c11\u6570\u682a\u4e3b\u304c\u6b8b\u308b\u3068\u3001\u5b9a\u6b3e\u5909\u66f4\u3084\u7d44\u7e54\u518d\u7de8\u306b\u5fc5\u8981\u306a\u7279\u5225\u6c7a\u8b70\uff08\u51fa\u5e2d\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e3\u5206\u306e2\u4ee5\u4e0a\uff09\u3067\u8db3\u4e26\u307f\u304c\u305d\u308d\u308f\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5e33\u7c3f\u306e\u95b2\u89a7\u8acb\u6c42\u3068\u3044\u3063\u305f\u6a29\u5229\u884c\u4f7f\u3078\u306e\u5099\u3048\u3082\u7d9a\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u81ea\u7531\u5ea6\u3092\u78ba\u4fdd\u3057\u305f\u3044\u8b72\u53d7\u4f01\u696d\u306b\u3068\u3063\u3066\u3001100\uff05\u53d6\u5f97\u306f\u81ea\u7136\u306a\u767a\u60f3\u3067\u3059\u3002<\/p>\n\n\n\n<h4 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/squeeze-out-sale\/\">\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8<\/a>\u306e\u624b\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u3002\u89aa\u65cf\u306e\u6301\u5206\u3067\u3042\u3063\u3066\u3082\u3001\u4fa1\u683c\u306e\u6839\u62e0\u3092\u793a\u3057\u306a\u304c\u3089\u4e01\u5be7\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3001\u5f8c\u306e\u3082\u3081\u3054\u3068\u3092\u9632\u3050\u4e00\u756a\u306e\u5099\u3048\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u682a\u5f0f\u3092\u6e21\u3059\u76f8\u624b\u306e\u898b\u6975\u3081<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u6e21\u3059\u3068\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u6a29\u3068\u793e\u54e1\u306e\u66ae\u3089\u3057\u3092\u8a17\u3059\u3053\u3068\u30022024\u5e748\u6708\u306b\u6539\u8a02\u3055\u308c\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sme-ma-guidelines\/\">\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\uff08\u7b2c3\u7248\uff09\u306f\u3001\u6700\u7d42\u5951\u7d04\u304c\u5b88\u3089\u308c\u306a\u3044\u30c8\u30e9\u30d6\u30eb\u3084\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7d4c\u55b6\u8005\u4fdd\u8a3c\u304c\u8b72\u53d7\u4f01\u696d\u306b\u5f15\u304d\u7d99\u304c\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3078\u306e\u6ce8\u610f\u3092\u4fc3\u3057\u3066\u3044\u307e\u3059\u3002\u4ee3\u91d1\u306e\u53d7\u9818\u3068<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/personal-guarantee-ma\/\">\u500b\u4eba\u4fdd\u8a3c\u306e\u89e3\u9664<\/a>\u3092\u540c\u3058\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5b9f\u884c\u3067\u304d\u308b\u3088\u3046\u3001\u5951\u7d04\u6bb5\u968e\u3067\u6761\u4ef6\u306b\u7d44\u307f\u8fbc\u3093\u3067\u304a\u304f\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u58f2\u5374\u524d\u306b\u6574\u3048\u305f\u3044\u682a\u4e3b\u307e\u308f\u308a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u3067\u306f\u4f1a\u793e\u58f2\u5374\u306e\u3054\u76f8\u8ac7\u3092\u53d7\u3051\u308b\u3068\u3001\u8b72\u6e21\u4fa1\u683c\u306e\u8a71\u306b\u5165\u308b\u524d\u306b\u3001\u682a\u4e3b\u540d\u7c3f\u3084\u5b9a\u6b3e\u3001\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u53d6\u308a\u5bc4\u305b\u3066\u682a\u4e3b\u307e\u308f\u308a\u3092\u70b9\u691c\u3057\u3001\u58f2\u5374\u306e\u59a8\u3052\u306b\u306a\u308a\u305d\u3046\u306a\u70b9\u3092\u6d17\u3044\u51fa\u3059\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u305d\u306e\u969b\u306b\u78ba\u8a8d\u3059\u308b\u4e3b\u306a\u9805\u76ee\u3068\u3001\u554f\u984c\u304c\u898b\u3064\u304b\u3063\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u78ba\u8a8d\u9805\u76ee<\/th><th>\u78ba\u8a8d\u3059\u308b\u8cc7\u6599<\/th><th>\u554f\u984c\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u5bfe\u5fdc\u4f8b<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u4e3b\u540d\u7c3f\u304c\u6700\u65b0\u304b<\/strong><\/td><td>\u682a\u4e3b\u540d\u7c3f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\u4e8c<\/td><td>\u4e21\u8005\u3092\u7167\u5408\u3057\u3001\u7570\u52d5\u306e\u7d4c\u7def\u3092\u5951\u7d04\u66f8\u3084\u8b70\u4e8b\u9332\u3067\u88cf\u4ed8\u3051\u308b<\/td><\/tr><tr><td><strong>\u540d\u7fa9\u682a\u304c\u306a\u3044\u304b<\/strong><\/td><td>\u8a2d\u7acb\u6642\u306e\u6255\u8fbc\u8a18\u9332\u3001\u682a\u4e3b\u540d\u7c3f<\/td><td>\u540d\u7fa9\u4eba\u304b\u3089\u78ba\u8a8d\u66f8\u3092\u53d6\u308a\u3001\u5b9f\u969b\u306e\u682a\u4e3b\u3078\u540d\u7fa9\u3092\u79fb\u3059<\/td><\/tr><tr><td><strong>\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b<\/strong><\/td><td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u5b9a\u6b3e<\/td><td>\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u304b\u3001\u4e0d\u767a\u884c\u3078\u5b9a\u6b3e\u3092\u5909\u66f4\u3059\u308b<\/td><\/tr><tr><td><strong>\u6240\u5728\u4e0d\u660e\u30fb\u76f8\u7d9a\u672a\u4e86\u306e\u682a\u4e3b<\/strong><\/td><td>\u682a\u4e3b\u540d\u7c3f\u3001\u914d\u5f53\u3084\u901a\u77e5\u306e\u8a18\u9332<\/td><td>\u76f8\u7d9a\u4eba\u3092\u7279\u5b9a\u3059\u308b\u3001\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u306e\u682a\u5f0f\u58f2\u5374\u624b\u7d9a\u3092\u3068\u308b<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u627f\u8a8d\u306e\u6a5f\u95a2<\/strong><\/td><td>\u5b9a\u6b3e<\/td><td>\u627f\u8a8d\u6a5f\u95a2\u3068\u8b70\u4e8b\u9332\u306e\u6bb5\u53d6\u308a\u3092\u6c7a\u3081\u308b<\/td><\/tr><tr><td><strong>\u65b0\u682a\u4e88\u7d04\u6a29\u30fb\u7a2e\u985e\u682a\u5f0f<\/strong><\/td><td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u767a\u884c\u6642\u306e\u6c7a\u8b70<\/td><td>\u884c\u4f7f\u3084\u53d6\u5f97\u306e\u65b9\u91dd\u3092\u8b72\u53d7\u4f01\u696d\u3068\u3059\u308a\u5408\u308f\u305b\u308b<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u3078\u306e\u62c5\u4fdd\u8a2d\u5b9a<\/strong><\/td><td>\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u5951\u7d04\u66f8<\/td><td>\u8cea\u6a29\u3092\u89e3\u9664\u3059\u308b\u6642\u671f\u3092\u91d1\u878d\u6a5f\u95a2\u3068\u8abf\u6574\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5275\u696d\u304c\u53e4\u3044\u4f1a\u793e\u307b\u3069\u540d\u7fa9\u682a\u306b\u6ce8\u610f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">1990\u5e74\u306b\u5546\u6cd5\u304c\u6539\u6b63\u3055\u308c\u308b\u307e\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u306f7\u4eba\u4ee5\u4e0a\u306e\u767a\u8d77\u4eba\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u5275\u696d\u8005\u304c\u5168\u984d\u3092\u51fa\u8cc7\u3057\u306a\u304c\u3089\u89aa\u65cf\u3084\u77e5\u4eba\u304b\u3089\u540d\u524d\u3060\u3051\u3092\u501f\u308a\u3066\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u304c\u591a\u304f\u3001\u5f53\u6642\u306e\u540d\u7fa9\u682a\u304c\u6574\u7406\u3055\u308c\u306a\u3044\u307e\u307e\u3001\u4eca\u3082\u682a\u4e3b\u540d\u7c3f\u306b\u6b8b\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u540d\u7fa9\u4eba\u304c\u5065\u5728\u306a\u3046\u3061\u306b\u78ba\u8a8d\u66f8\u3092\u3082\u3089\u3044\u3001\u682a\u4e3b\u540d\u7c3f\u3092\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u304a\u304f\u306e\u304c\u8fd1\u9053\u3067\u3059\u3002<\/p>\n\n\n\n<h4 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class=\"wp-block-paragraph\">\u540c\u3058\u4f1a\u793e\u306e\u682a\u5f0f\u306a\u306e\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u3068M&amp;A\u306e\u8b72\u6e21\u4fa1\u683c\u304c\u5927\u304d\u304f\u98df\u3044\u9055\u3046\u3002\u305d\u3046\u3057\u305f\u5834\u9762\u306f\u3001\u58f2\u5374\u76f8\u8ac7\u306e\u73fe\u5834\u3067\u306f\u3088\u304f\u3042\u308b\u8a71\u3067\u3059\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u683c\u306b\u306f\u3001\u7a0e\u52d9\u3067\u4f7f\u3046\u8a55\u4fa1\u3068\u53d6\u5f15\u3067\u4f7f\u3046\u8a55\u4fa1\u3068\u3044\u30462\u3064\u306e\u7269\u5dee\u3057\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u3092\u4f7f\u3046\u304b\u306f\u53d6\u5f15\u306e\u76f8\u624b\u3068\u76ee\u7684\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u304c\u554f\u308f\u308c\u308b\u53d6\u5f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u65cf\u3084\u5f79\u54e1\u3001\u95a2\u4fc2\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u3088\u308a\u5b89\u304f\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u5dee\u984d\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u53d6\u5f15\u306e\u7d44\u307f\u5408\u308f\u305b\u5225\u306b\u4e3b\u306a\u8ab2\u7a0e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u8b72\u6e21\u3059\u308b\u5074\u3068\u53d6\u5f97\u3059\u308b\u5074<\/th><th>\u6642\u4fa1\u3088\u308a\u4f4e\u3044\u4fa1\u683c\u3067\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u4e3b\u306a\u8ab2\u7a0e<\/th><\/tr><\/thead><tbody><tr><td><strong>\u500b\u4eba\u304b\u3089\u500b\u4eba\u3078<\/strong><\/td><td>\u5dee\u984d\u306f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u53d6\u5f97\u3057\u305f\u500b\u4eba\u306b\u8d08\u4e0e\u7a0e\uff08\u76f8\u7d9a\u7a0e\u6cd57\u6761\uff09<\/td><\/tr><tr><td><strong>\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u3078<\/strong><\/td><td>\u6642\u4fa1\u306e2\u5206\u306e1\u672a\u6e80\u306a\u3089\u3001\u8b72\u3063\u305f\u500b\u4eba\u306f\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\uff08\u6240\u5f97\u7a0e\u6cd559\u6761\uff09\u3002\u53d6\u5f97\u3057\u305f\u6cd5\u4eba\u306b\u306f\u53d7\u8d08\u76ca<\/td><\/tr><tr><td><strong>\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u3078<\/strong><\/td><td>\u53d6\u5f97\u3057\u305f\u500b\u4eba\u306b\u7d66\u4e0e\u6240\u5f97\u3084\u4e00\u6642\u6240\u5f97\u3001\u8b72\u3063\u305f\u6cd5\u4eba\u306b\u5f79\u54e1\u7d66\u4e0e\u3084\u5bc4\u9644\u91d1\u306e\u554f\u984c<\/td><\/tr><tr><td><strong>\u6cd5\u4eba\u304b\u3089\u6cd5\u4eba\u3078<\/strong><\/td><td>\u53d6\u5f97\u3057\u305f\u6cd5\u4eba\u306b\u53d7\u8d08\u76ca\u3001\u8b72\u3063\u305f\u6cd5\u4eba\u306b\u5bc4\u9644\u91d1\u306e\u554f\u984c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u89aa\u65cf\u9593\u3067\u5b89\u304f\u8b72\u3063\u305f\u3068\u304d\u306e\u8a66\u7b97<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d5,000\u4e07\u5186\u306e\u682a\u5f0f\u3092\u89aa\u65cf\u306b1,000\u4e07\u5186\u3067\u8b72\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u5dee\u984d\u306e4,000\u4e07\u5186\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4423.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" 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class=\"has-inline-color\">\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1<\/mark>\u3068\u3057\u3066\u6982\u8981\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e0b\u8868\u306b\u4e3b\u306a\u8a55\u4fa1\u65b9\u5f0f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u8a55\u4fa1\u65b9\u5f0f<\/th><th>\u4e3b\u306b\u4f7f\u308f\u308c\u308b\u5834\u9762<\/th><th>\u8a08\u7b97\u306e\u8003\u3048\u65b9<\/th><th>\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f<\/strong><\/td><td>\u5927\u4f1a\u793e\u306e\u540c\u65cf\u682a\u4e3b\u7b49<\/td><td>\u4e0a\u5834\u3059\u308b\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3092\u3082\u3068\u306b\u3001\u914d\u5f53\u30fb\u5229\u76ca\u30fb\u7d14\u8cc7\u7523\u306e3\u8981\u7d20\u3092\u540c\u3058\u91cd\u307f\u3067\u6bd4\u3079\u3001\u4f1a\u793e\u898f\u6a21\u306b\u5fdc\u3058\u30660.7\u301c0.5\u3092\u639b\u3051\u308b<\/td><td>\u696d\u7a2e\u76ee\u306e\u5224\u5b9a\u3067\u7d50\u679c\u304c\u52d5\u304f<\/td><\/tr><tr><td><strong>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f<\/strong><\/td><td>\u5c0f\u4f1a\u793e\u306e\u540c\u65cf\u682a\u4e3b\u7b49\u3001\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e<\/td><td>\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u7f6e\u304d\u76f4\u3057\u3001\u542b\u307f\u76ca\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u304f<\/td><td>\u63a7\u9664\u5272\u5408\u306f2026\u5e744\u6708\u4ee5\u5f8c\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u304b\u308938\uff05<\/td><\/tr><tr><td><strong>\u4f75\u7528\u65b9\u5f0f<\/strong><\/td><td>\u4e2d\u4f1a\u793e\u306e\u540c\u65cf\u682a\u4e3b\u7b49<\/td><td>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u3001\u898f\u6a21\u306b\u5fdc\u3058\u305f\u5272\u5408\u3067\u7d44\u307f\u5408\u308f\u305b\u308b<\/td><td>\u898f\u6a21\u533a\u5206\u306e\u5224\u5b9a\u304c\u524d\u63d0\u306b\u306a\u308b<\/td><\/tr><tr><td><strong>\u914d\u5f53\u9084\u5143\u65b9\u5f0f<\/strong><\/td><td>\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u5c11\u6570\u682a\u4e3b<\/td><td>\u5e74\u914d\u5f53\u91d1\u984d\u309210\uff05\u3067\u9084\u5143\u3057\u3066\u8a08\u7b97\u3059\u308b<\/td><td>\u539f\u5247\u7684\u306a\u65b9\u5f0f\u3088\u308a\u4f4e\u3044\u8a55\u4fa1\u306b\u306a\u308a\u3084\u3059\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306e\u63a7\u9664\u5272\u5408\u304c37\uff05\u304b\u308938\uff05\u3078\u6539\u3081\u3089\u308c\u305f\u306e\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/r0803\/pdf\/01.pdf\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d<\/mark><\/a>\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8a55\u4fa1\u65b9\u6cd5\u305d\u306e\u3082\u306e\u306e\u898b\u76f4\u3057\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306f2026\u5e748\u6708\u306e<a href=\"https:\/\/www.nta.go.jp\/about\/council\/nai-hyoka\/20260820\/pdf\/05shiryo_kabukaigi.pdf\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6709\u8b58\u8005\u4f1a\u8b70<\/mark><\/a>\u3067\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u898b\u76f4\u3059\u305f\u305f\u304d\u53f0\u3092\u793a\u3057\u307e\u3057\u305f\u3002\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306e\u5b58\u7f6e\u306f\u96e3\u3057\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3057\u3001\u53ce\u76ca\u529b\u3092\u91cd\u8996\u3059\u308b\u65b9\u5f0f\u3092\u4e3b\u8ef8\u306b\u636e\u3048\u308b\u6848\u3067\u3059\u3002\u4f1a\u793e\u898f\u6a21\u306b\u3088\u308b\u533a\u5206\u306e\u5ec3\u6b62\u3082\u8ad6\u70b9\u306b\u6319\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u73fe\u6642\u70b9\u3067\u306f\u691c\u8a0e\u6bb5\u968e\u3067\u3001\u9069\u7528\u6642\u671f\u306f\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u89aa\u65cf\u5185\u627f\u7d99\u3068M&amp;A\u3092\u6bd4\u3079\u308b\u524d\u63d0\u304c\u5909\u308f\u308a\u5f97\u308b\u305f\u3081\u3001\u52d5\u5411\u3092\u8ffd\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">M&amp;A\u306e\u8b72\u6e21\u4fa1\u683c\u306f\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3067\u6c7a\u307e\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u8005\u3078\u306eM&amp;A\u3067\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u306a\u304f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/a>\u306e\u624b\u6cd5\u3067\u682a\u4fa1\u3092\u7b97\u5b9a\u3057\u3001\u4ea4\u6e09\u3092\u7d4c\u3066\u6700\u7d42\u7684\u306a\u4fa1\u683c\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u7a0e\u52d9\u306e\u8a55\u4fa1\u3068\u306e\u9055\u3044\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/unlisted-share-value-ma\/\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/a>\u3067\u6700\u3082\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u5e74\u8cb7\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u4fa1\u3067\u7f6e\u304d\u76f4\u3057\u305f\u7d14\u8cc7\u7523\u306b\u3001\u55b6\u696d\u5229\u76ca\u306e\u6570\u5e74\u5206\u3092\u306e\u308c\u3093\u3068\u3057\u3066\u4e0a\u4e57\u305b\u3059\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/annual-purchase-method\/\">\u5e74\u8cb7\u6cd5<\/a>\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u4fa1\u683c\u306e\u76ee\u5b89\u3068\u3057\u3066\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002\u8a08\u7b97\u306e\u7b4b\u9053\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u8b72\u53d7\u4f01\u696d\u304c\u540c\u3058\u571f\u53f0\u3067\u8a71\u3057\u5408\u3048\u308b\u70b9\u304c\u5229\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3092\u307f\u308bDCF\u6cd5\u3068\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u73fe\u5728\u306e\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304fDCF\u6cd5\u3084\u3001\u985e\u4f3c\u3059\u308b\u4e0a\u5834\u4f1a\u793e\u306eEBITDA\u500d\u7387\u306a\u3069\u3092\u5f53\u3066\u306f\u3081\u308b\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\u3082\u4f75\u7528\u3055\u308c\u307e\u3059\u3002\u3069\u306e\u624b\u6cd5\u3067\u3082\u3001\u524d\u63d0\u3068\u306a\u308b\u4e8b\u696d\u8a08\u753b\u3084\u6bd4\u8f03\u5bfe\u8c61\u306e\u9078\u3073\u65b9\u3057\u3060\u3044\u3067\u7d50\u679c\u304c\u5927\u304d\u304f\u52d5\u304f\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cb7\u3044\u624b\u306e\u4e8b\u60c5\u3067\u4e0a\u4e57\u305b\u3055\u308c\u308b\u30d7\u30ec\u30df\u30a2\u30e0<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u898b\u8fbc\u3080\u30b7\u30ca\u30b8\u30fc\u3084\u3001\u3069\u3046\u3057\u3066\u3082\u624b\u306b\u5165\u308c\u305f\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u3001\u7b97\u5b9a\u984d\u306b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-acquisition-premium\/\">\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0<\/a>\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5e02\u5834\u3067\u682a\u4fa1\u304c\u6c7a\u307e\u308b\u4e0a\u5834\u4f1a\u793e\u3068\u9055\u3044\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/merger-stock-price\/\">\u975e\u4e0a\u5834M&amp;A\u306e\u8b72\u6e21\u4fa1\u984d<\/a>\u306f\u76f8\u5bfe\u306e\u4ea4\u6e09\u3067\u6c7a\u307e\u308b\u3082\u306e\u3002\u8907\u6570\u306e\u5019\u88dc\u5148\u3068\u6bd4\u3079\u3089\u308c\u308b\u74b0\u5883\u3092\u3064\u304f\u308c\u308b\u304b\u304c\u3001\u4fa1\u683c\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u4ed8\u968f\u8cbb\u7528\u306e\u6271\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8cbb\u7528\u306f\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u5165\u308c\u308b\u306e\u304b\u3001\u7d4c\u8cbb\u3067\u843d\u3068\u3059\u306e\u304b\u300d\u3002M&amp;A\u3092\u7d42\u3048\u305f\u8b72\u53d7\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304b\u3089\u3001\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u3067\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u306e\u8003\u3048\u65b9\u306f\u3001\u5c06\u6765\u305d\u306e\u682a\u5f0f\u3092\u624b\u653e\u3059\u3068\u304d\u306e\u7a0e\u91d1\u8a08\u7b97\u306e\u51fa\u767a\u70b9\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u53d6\u5f97\u4fa1\u984d\u306f\u8cfc\u5165\u4ee3\u4fa1\u306b\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u3048\u305f\u984d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u304c\u8cfc\u5165\u3057\u305f\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u8cfc\u5165\u4ee3\u4fa1\u306b\u8cfc\u5165\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\u3092\u52a0\u3048\u305f\u91d1\u984d\u3067\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340CO0000000097\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4119\u6761<\/mark><\/a>\uff09\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u5bfe\u53d6\u5f15\u3067\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u3088\u3046\u306a\u8a3c\u5238\u4f1a\u793e\u3078\u306e\u58f2\u8cb7\u624b\u6570\u6599\u306f\u901a\u5e38\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u901a\u4fe1\u8cbb\u3084\u540d\u7fa9\u66f8\u63db\u6599\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u305a\u640d\u91d1\u306b\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_03_02.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90542-3-5<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">M&amp;A\u8cbb\u7528\u3092\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u304b\u306e\u5224\u65ad<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u3067\u306f\u3001\u4ef2\u4ecb\u4f1a\u793e\u306b\u652f\u6255\u3046<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-fees\/\">M&amp;A\u624b\u6570\u6599<\/a>\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/due-diligence-cost\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8cbb\u7528<\/a>\u306a\u3069\u3001\u307e\u3068\u307e\u3063\u305f\u652f\u51fa\u304c\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u5b9f\u52d9\u3067\u306f\u3001\u53d6\u5f97\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u3057\u305f\u6642\u70b9\u3092\u5883\u306b\u3001\u305d\u308c\u3088\u308a\u524d\u306e\u652f\u51fa\u306f\u8cbb\u7528\u3001\u5f8c\u306e\u652f\u51fa\u306f\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u3068\u3044\u3046\u7dda\u5f15\u304d\u304c\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u4e3b\u306a\u8cbb\u7528\u306e\u6271\u3044\u306e\u76ee\u5b89\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u8cbb\u7528\u306e\u7a2e\u985e<\/th><th>\u652f\u51fa\u306e\u6642\u671f<\/th><th>\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u306e\u76ee\u5b89<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5019\u88dc\u5148\u306e\u521d\u671f\u8abf\u67fb\u30fb\u691c\u8a0e\u306e\u8cbb\u7528<\/strong><\/td><td>\u53d6\u5f97\u3092\u6c7a\u3081\u308b\u524d<\/td><td>\u8cbb\u7528\uff08\u640d\u91d1\uff09\u3068\u3059\u308b\u4f8b\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8cbb\u7528<\/strong><\/td><td>\u57fa\u672c\u5408\u610f\u306e\u5f8c<\/td><td>\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u4f8b\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u682a\u4fa1\u7b97\u5b9a\u30fb\u5951\u7d04\u66f8\u4f5c\u6210\u306e\u5831\u916c<\/strong><\/td><td>\u57fa\u672c\u5408\u610f\u306e\u5f8c<\/td><td>\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u4f8b\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u4ef2\u4ecb\u4f1a\u793e\u3078\u306e\u6210\u529f\u5831\u916c<\/strong><\/td><td>\u6210\u7d04\u6642<\/td><td>\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b<\/td><\/tr><tr><td><strong>\u901a\u4fe1\u8cbb\u30fb\u540d\u7fa9\u66f8\u63db\u6599<\/strong><\/td><td>\u968f\u6642<\/td><td>\u640d\u91d1\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u610f\u601d\u6c7a\u5b9a\u306e\u6642\u671f\u306f\u57fa\u672c\u5408\u610f\u304c\u76ee\u5b89<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u306e\u6642\u70b9\u3092\u610f\u601d\u6c7a\u5b9a\u3068\u307f\u308b\u304b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/memorandum-of-understanding\/\">\u57fa\u672c\u5408\u610f\u66f8<\/a>\u306e\u7de0\u7d50\u3092\u57fa\u6e96\u306b\u3059\u308b\u4f8b\u304c\u591a\u304f\u307f\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3001\u652f\u51fa\u306e\u76ee\u7684\u3084\u5951\u7d04\u306e\u4e2d\u8eab\u3067\u5224\u65ad\u304c\u5206\u304b\u308c\u3084\u3059\u304f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u3082\u8ad6\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002\u8ff7\u3046\u652f\u51fa\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u4e8b\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9023\u7d50\u6c7a\u7b97\u3067\u306f\u8cbb\u7528\u51e6\u7406\u306b\u306a\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u9023\u7d50\u6c7a\u7b97\u3092\u4f5c\u308b\u4f1a\u793e\u3067\u306f\u3001\u9023\u7d50\u4e0a\u306f\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u3092\u767a\u751f\u6642\u306e\u8cbb\u7528\u3068\u3057\u3001\u5358\u4f53\u6c7a\u7b97\u3067\u306f\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u9023\u7d50\u6c7a\u7b97\u306e\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u540c\u58eb\u306eM&amp;A\u306a\u3089\u3001\u5358\u4f53\u6c7a\u7b97\u3068\u7a0e\u52d9\u306e\u6271\u3044\u3092\u305d\u308d\u3048\u3066\u8003\u3048\u308c\u3070\u8db3\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u304c\u4f7f\u3048\u308b\u6e96\u5099\u91d1\u306e\u5236\u5ea6<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u5c0f\u4f01\u696d\u304cM&amp;A\u3067\u4ed6\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u53d6\u5f97\u4fa1\u984d\u306e70\uff05\u4ee5\u4e0b\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306f\u6700\u5927100\uff05\uff09\u3092\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u3001\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-resource-tax-system\/\">\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236<\/a>\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u305f\u4ed5\u7d44\u307f\u3067\u3001\u5c06\u6765\u306e\u53d6\u5d29\u3057\u3067\u76ca\u91d1\u306b\u623b\u308b\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3079\u3067\u3059\u3002\u9069\u7528\u671f\u9650\u306f2027\u5e743\u6708\u672b\u3067\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306f\u5ef6\u9577\u3092\u8981\u671b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u306e\u53d6\u5f97\u8cbb\u304c\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u624b\u653e\u3059\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u5927\u5207\u306a\u306e\u306f\u3001\u81ea\u5206\u304c\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\u91d1\u984d\u3001\u3064\u307e\u308a\u53d6\u5f97\u8cbb\u3067\u3059\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u8b72\u6e21\u4fa1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u7a0e\u7387\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u52a0\u3048\u3066<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">20.315\uff05<\/mark><\/a>\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u3092\u898b\u7a4d\u3082\u308b\u4f5c\u696d\u306f\u3001\u53d6\u5f97\u8cbb\u306e\u78ba\u8a8d\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5275\u696d\u8005\u306e\u53d6\u5f97\u8cbb\u306f\u51fa\u8cc7\u3057\u305f\u91d1\u984d\u304c\u57fa\u672c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f\u30aa\u30fc\u30ca\u30fc\u306a\u3089\u3001\u8a2d\u7acb\u6642\u3084\u5897\u8cc7\u6642\u306b\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u304c\u53d6\u5f97\u8cbb\u306e\u57fa\u672c\u3067\u3059\u3002\u6255\u8fbc\u984d\u304c\u6570\u767e\u4e07\u5186\u3067\u8b72\u6e21\u4fa1\u683c\u304c\u6570\u5104\u5186\u3068\u3044\u3046\u69cb\u56f3\u3082\u73cd\u3057\u304f\u306a\u304f\u3001\u8b72\u6e21\u76ca\u306e\u5927\u534a\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u898b\u8fbc\u3093\u3067\u304a\u3051\u3070\u3001\u624b\u53d6\u308a\u306e\u898b\u901a\u3057\u3092\u8aa4\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\u306f\u58f2\u5374\u984d\u306e5\uff05<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e4\u3044\u682a\u5f0f\u3067\u6255\u8fbc\u984d\u3092\u8a3c\u660e\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u58f2\u5374\u4ee3\u91d1\u306e5\uff05\u3092\u53d6\u5f97\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1464.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/mark><\/a>\uff09\u3002\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3084\u8d08\u4e0e\u8005\u306e\u53d6\u5f97\u8cbb\u3092\u5f15\u304d\u7d99\u3050\u6271\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u306f\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3082<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u3092\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30893\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308b\u3068\u3001\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u306e\u4e00\u90e8\u3092\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3067\u304d\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-cost-basis-tax\/\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b<\/a>\u304c\u4f7f\u3048\u307e\u3059\u3002\u76f8\u7d9a\u5f8c\u306b\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u308b\u306a\u3089\u3001\u58f2\u5374\u306e\u6642\u671f\u3057\u3060\u3044\u3067\u624b\u53d6\u308a\u304c\u5909\u308f\u308b\u70b9\u306f\u898b\u9003\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5927\u578b\u306e\u8b72\u6e21\u3067\u306f\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306b\u3082\u6ce8\u610f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u76ca\u3092\u542b\u3080\u6240\u5f97\u304c\u6570\u5104\u5186\u898f\u6a21\u306b\u306a\u308b\u3068\u30012027\u5e74\u5206\u304b\u3089\u5f37\u5316\u3055\u308c\u308b\u3001\u3044\u308f\u3086\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/minimum-tax\/\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9<\/a>\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u5374\u984d\u304c\u5927\u304d\u3044\u6848\u4ef6\u307b\u3069\u3001\u624b\u53d6\u308a\u306e\u8a66\u7b97\u306f\u7a0e\u7406\u58eb\u3068\u4e00\u7dd2\u306b\u884c\u3046\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3068\u304d\u3001\u307e\u305f\u306f\u81ea\u793e\u682a\u3092\u8b72\u308a\u6e21\u3059\u3068\u304d\u306b\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756957893679\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u500b\u4eba\u3067\u3082\u8cb7\u3048\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p 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class=\"schema-faq-answer\">\u5f53\u4e8b\u8005\u306e\u9593\u3067\u306f\u8b72\u6e21\u306f\u6709\u52b9\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u306f\u682a\u4e3b\u3060\u3068\u4e3b\u5f35\u3067\u304d\u307e\u305b\u3093\u3002\u73fe\u5834\u3067\u306f\u307e\u305a\u3001\u53d6\u5f97\u3057\u305f\u5074\u304b\u3089\u4f1a\u793e\u3078\u627f\u8a8d\u3092\u8acb\u6c42\u3057\u76f4\u3059\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3059\uff08\u4f1a\u793e\u6cd5137\u6761\uff09\u3002\u540d\u7fa9\u66f8\u63db\u307e\u3067\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u682a\u5f0f\u306f\u3001\u58f2\u5374\u6642\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u771f\u3063\u5148\u306b\u6307\u6458\u3055\u308c\u308b\u9805\u76ee\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756958073024\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz 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class=\"arkb-fz arkb-fz-l\">Q\uff1a\u907a\u7523\u5206\u5272\u304c\u7d42\u308f\u3063\u3066\u3044\u306a\u3044\u682a\u5f0f\u3082\u58f2\u5374\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5206\u5272\u524d\u306e\u682a\u5f0f\u306f\u76f8\u7d9a\u4eba\u306e\u5171\u6709\u3068\u306a\u308a\u3001\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u4eba\u30921\u4eba\u6c7a\u3081\u3066\u4f1a\u793e\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u4f1a\u793e\u6cd5106\u6761\uff09\u3002\u58f2\u5374\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u8db3\u4e26\u307f\u304c\u305d\u308d\u3046\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5148\u306b\u307e\u3068\u3081\u3001\u540d\u7fa9\u66f8\u63db\u3092\u6e08\u307e\u305b\u3066\u304b\u3089\u58f2\u5374\u306b\u9032\u3080\u306e\u304c\u5b89\u5168\u306a\u9806\u756a\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns 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class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u5897\u8cc7\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306a\u3069\u3067\u53d6\u5f97\u3067\u304d\u3001\u4f1a\u793e\u306e\u627f\u8a8d\u3068\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\u3092\u7d4c\u3066\u521d\u3081\u3066\u682a\u4e3b\u3068\u306a\u308a\u307e\u3059\u3002\u4fa1\u683c\u306f\u7a0e\u52d9\u306e\u8a55\u4fa1\u3068M&amp;A\u306e\u8a55\u4fa1\u3067\u7269\u5dee\u3057\u304c\u7570\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u3082\u53d6\u5f15\u306e\u76f8\u624b\u3057\u3060\u3044\u3002\u682a\u4e3b\u304c\u5206\u6563\u3057\u3066\u3044\u3066\u3082\u3001\u65e9\u3081\u306b\u70b9\u691c\u3059\u308c\u3070\u6574\u7406\u306e\u9053\u306f\u5341\u5206\u306b\u6b8b\u3055\u308c\u3066\u3044\u307e\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\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u8c4a\u5bcc\u306a\u652f\u63f4\u5b9f\u7e3e\u3092\u3082\u3068\u306b\u3001\u682a\u4e3b\u69cb\u6210\u306e\u6574\u7406\u304b\u3089\u8b72\u6e21\u4fa1\u683c\u306e\u691c\u8a0e\u3001\u7a0e\u52d9\u307e\u3067\u4e00\u8cab\u3057\u3066\u304a\u624b\u4f1d\u3044\u3057\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u6bb5\u968e\u304b\u3089\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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