{"id":2211,"date":"2026-07-31T11:11:10","date_gmt":"2026-07-31T02:11:10","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2211"},"modified":"2026-07-31T16:19:16","modified_gmt":"2026-07-31T07:19:16","slug":"stock-vs-business-transfer","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/","title":{"rendered":"\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9078\u3073\u65b9\uff5cM&amp;A\u624b\u6cd5\u306e\u9055\u3044\u3068\u624b\u53d6\u308a\u984d\u306e\u5dee"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u4f1a\u793e\u3054\u3068\u8b72\u308b\u304b\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3059\u304b\u3067\u3001\u624b\u53d6\u308a\u984d\u3082\u624b\u7d9a\u306e\u91cd\u3055\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u8ff7\u3046\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306b\u5411\u3051\u3066\u3001\u7a0e\u91d1\u30fb\u8a31\u8a8d\u53ef\u30fb\u5f93\u696d\u54e1\u30fb\u8cb7\u3044\u624b\u306e\u53cd\u5fdc\u3068\u3044\u30464\u3064\u306e\u5224\u65ad\u8ef8\u304b\u3089\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u73fe\u5834\u3067\u5b9f\u969b\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u9078\u3073\u65b9\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/fee\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp\" alt=\"M&amp;A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\" class=\"wp-image-12181\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306fM&amp;A\u306e\u4e8c\u5927\u624b\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u306f\u4f1a\u793e\u305d\u306e\u3082\u306e\u3092\u6e21\u3059\u624b\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306f\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3066\u6e21\u3059\u624b\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u4f1a\u793e\u6cd5\u4e0a\u306e\u4f4d\u7f6e\u3065\u3051\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044\u30928\u3064\u306e\u8996\u70b9\u3067\u6bd4\u8f03<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u4e3b\u306a\u76f8\u9055\u70b9\u3092\u4e00\u89a7\u3067\u78ba\u8a8d<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u53d6\u5f15\u306e\u4e3b\u4f53\u3068\u4ee3\u91d1\u306e\u884c\u304d\u5148<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u624b\u7d9a\u306e\u91cd\u3055\u3068\u6240\u8981\u671f\u9593<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u5f93\u696d\u54e1\u306e\u627f\u7d99<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u7c3f\u5916\u50b5\u52d9\u30fb\u5076\u767a\u50b5\u52d9\u306e\u30ea\u30b9\u30af\u914d\u5206<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u7a0e\u7387<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u3068\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6271\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u306f\u3069\u308c\u3060\u3051\u5909\u308f\u308b\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u540c\u3058\u8b72\u6e21\u4fa1\u984d\u3067\u3082\u624b\u53d6\u308a\u304c\u9055\u3046\u69cb\u9020<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u8b72\u53d7\u4f01\u696d\u304b\u3089\u898b\u305f\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u5019\u88dc\u306e\u6bcd\u6570\u304c\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u30ea\u30b9\u30af\u906e\u65ad\u3092\u512a\u5148\u3059\u308b\u8b72\u53d7\u4f01\u696d<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306e\u640d\u91d1\u7b97\u5165\u3092\u91cd\u8996\u3059\u308b\u8b72\u53d7\u4f01\u696d<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9078\u3073\u65b94\u3064\u306e\u5224\u65ad\u8ef8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u5224\u65ad\u8ef81 \u4f1a\u793e\u3092\u4e38\u3054\u3068\u624b\u653e\u3059\u304b\u4e00\u90e8\u3092\u6b8b\u3059\u304b<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u5224\u65ad\u8ef82 \u8a31\u8a8d\u53ef\u3068\u4e3b\u8981\u5951\u7d04\u306e\u91cd\u3055<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u5224\u65ad\u8ef83 \u624b\u53d6\u308a\u3068\u7a0e\u8ca0\u62c5<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u5224\u65ad\u8ef84 \u5b8c\u4e86\u307e\u3067\u306e\u6642\u9593\u3068\u793e\u5185\u8ca0\u62c5<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u30b1\u30fc\u30b9\u5225\u306b\u898b\u305f\u9069\u3057\u305f\u624b\u6cd5<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u73fe\u5834\u3067\u591a\u3044\u8aa4\u89e3\u3068\u5b9f\u969b\u306e\u9078\u629e\u4f8b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u904e\u53bb\u306e\u30ea\u30b9\u30af\u3092\u5207\u308a\u96e2\u305b\u308b\u3068\u3044\u3046\u8aa4\u89e3<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u533f\u540d\u4e8b\u4f8b\uff1a\u91d1\u5c5e\u52a0\u5de5\u696d\uff08\u5e74\u554612\u5104\u5186\u30fb\u5f93\u696d\u54e145\u540d\uff09<\/a><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u533f\u540d\u4e8b\u4f8b\uff1a\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u5e74\u55466\u5104\u5186\u30fb\u5f93\u696d\u54e180\u540d\uff09<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u4e8c\u6bb5\u968e\u30b9\u30ad\u30fc\u30e0<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u6b8b\u3057\u305f\u3044\u8cc7\u7523\u3084\u4e8b\u696d\u304c\u3042\u308b\u5834\u5408\u306e\u8a2d\u8a08<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u5c11\u6570\u682a\u4e3b\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u6574\u7406<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044\u3068\u9078\u3073\u65b9\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n<!-- \u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA\uff1a\u30b3\u30e9\u30e0\u5171\u901a -->\n<a\n  href=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/\"\n  data-cta-id=\"business-succession-guide\"\n  data-cta-pos=\"column_bottom\"\n  aria-label=\"\u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306e\u7533\u8fbc\u30da\u30fc\u30b8\u3078\"\n  style=\"\n    display:block;\n    width:100%;\n    max-width:100%;\n    margin:24px 0;\n    color:inherit;\n    text-decoration:none;\n  \"\n>\n  <aside\n    style=\"\n      box-sizing:border-box;\n      display:flex;\n      flex-wrap:wrap;\n      align-items:center;\n      gap:14px 18px;\n      width:100%;\n      max-width:100%;\n      padding:14px 16px;\n      border:1px solid #d6dad3;\n      border-left:4px solid #2a8f0f;\n      border-radius:6px;\n      background:#f4f8f0;\n      color:#171717;\n      font-family:'Noto Sans JP','Yu Gothic',sans-serif;\n      line-height:1.6;\n      cursor:pointer;\n    \"\n  >\n    <!-- \u66f8\u7c4d\u8868\u7d19 -->\n    <figure\n      style=\"\n        flex:0 0 88px;\n        width:88px;\n        margin:0;\n      \"\n    >\n      <img\n        src=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/assets\/guidebook-cover.png\"\n        width=\"421\"\n        height=\"604\"\n        alt=\"\u300e\u5f8c\u7d99\u8005\u9078\u3073\u306b\u8ff7\u3063\u305f\u3068\u304d\u306b\u8aad\u3080 \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300f\u8868\u7d19\"\n        loading=\"lazy\"\n        decoding=\"async\"\n        style=\"\n          display:block;\n          width:88px;\n          height:auto;\n          border:1px solid #d6dad3;\n        \"\n      >\n    <\/figure>\n\n    <!-- \u66f8\u7c4d\u60c5\u5831 -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:1 1 390px;\n        min-width:0;\n      \"\n    >\n      <p\n        style=\"\n          display:inline-block;\n          margin:0 0 5px;\n          padding:3px 9px;\n          border-radius:3px;\n          background:#eaf3e6;\n          color:#0f4a08;\n          font-size:16px;\n          font-weight:700;\n          line-height:1.5;\n        \"\n      >\n        \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#575757;\n          font-size:16px;\n          font-weight:600;\n          line-height:1.5;\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      <p\n        style=\"\n          margin:0 0 3px;\n          color:#0f4a08;\n          font-size:20px;\n          font-weight:700;\n          line-height:1.4;\n        \"\n      >\n        \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 2px;\n          color:#575757;\n          font-size:14px;\n          font-weight:600;\n          line-height:1.5;\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      <p\n        style=\"\n          margin:0;\n          color:#171717;\n          font-size:15px;\n          line-height:1.55;\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    <!-- \u7533\u8fbc\u5c0e\u7dda -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:0 1 260px;\n        min-width:220px;\n        max-width:260px;\n        margin-left:auto;\n        display:flex;\n        flex-direction:column;\n        align-items:stretch;\n        gap:5px;\n      \"\n    >\n      <span\n        style=\"\n          box-sizing:border-box;\n          display:flex;\n          align-items:center;\n          justify-content:center;\n          width:100%;\n          min-height:56px;\n          padding:10px 16px;\n          border-radius:5px;\n          background:#e96d08;\n          color:#ffffff;\n          font-size:19px;\n          font-weight:700;\n          line-height:1.4;\n          letter-spacing:.03em;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080&nbsp;\u203a\n      <\/span>\n\n      <p\n        style=\"\n          margin:0;\n          color:#575757;\n          font-size:16px;\n          line-height:1.5;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n      <\/p>\n    <\/div>\n  <\/aside>\n<\/a>\n<!-- \/\u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA -->\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306fM&amp;A\u306e\u4e8c\u5927\u624b\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3092\u8b72\u308b\u3068\u3044\u3046\u8a71\u304c\u5177\u4f53\u5316\u3059\u308b\u3068\u3001\u307b\u307c\u4f8b\u5916\u306a\u304f\u3053\u306e\u5206\u304b\u308c\u9053\u306b\u3076\u3064\u304b\u308a\u307e\u3059\u3002\u4f1a\u793e\u3054\u3068\u6e21\u3059\u306e\u304b\u3001\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u6e21\u3059\u306e\u304b\u3002\u547c\u3073\u540d\u306f\u4f3c\u3066\u3044\u3066\u3082\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u3082\u3001\u6210\u7d04\u307e\u3067\u306b\u304b\u304b\u308b\u6642\u9593\u3082\u3001\u307e\u308b\u3067\u9055\u3046\u624b\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"932\" height=\"447\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/difference-between-stock-transfer-and-business-transfer.webp\" alt=\"M&amp;A\u306b\u304a\u3051\u308b\u682a\u5f0f\u8b72\u6e21\uff08\u4f1a\u793e\u4e38\u3054\u3068\u306e\u8b72\u6e21\uff09\u3068\u4e8b\u696d\u8b72\u6e21\uff08\u7279\u5b9a\u4e8b\u696d\u306e\u5207\u308a\u51fa\u3057\uff09\u306e\u4ed5\u7d44\u307f\u3068\u53d6\u5f15\u306e\u6d41\u308c\u3092\u6bd4\u8f03\u3057\u305f\u56f3\u89e3\" class=\"wp-image-11618\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/difference-between-stock-transfer-and-business-transfer.webp 932w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/difference-between-stock-transfer-and-business-transfer-640x307.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/difference-between-stock-transfer-and-business-transfer-768x368.webp 768w\" sizes=\"(max-width: 932px) 100vw, 932px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u306f\u4f1a\u793e\u305d\u306e\u3082\u306e\u3092\u6e21\u3059\u624b\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3064\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u306b\u6e21\u3057\u3001\u7d4c\u55b6\u6a29\u3092\u79fb\u3059\u624b\u6cd5\u3067\u3059\u3002\u4f1a\u793e\u3068\u3044\u3046\u5668\u306f\u305d\u306e\u307e\u307e\u6b8b\u308a\u3001\u4e2d\u8eab\u3082\u5165\u308c\u66ff\u308f\u308a\u307e\u305b\u3093\u3002\u8cc7\u7523\u3082\u8ca0\u50b5\u3082\u3001\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u3082\u3001\u8a31\u8a8d\u53ef\u3082\u3001\u52d5\u304b\u3055\u305a\u306b\u6301\u3061\u4e3b\u3060\u3051\u304c\u66ff\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3060\u304b\u3089\u3053\u305d\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u4ed5\u7d44\u307f<\/a>\u3092\u5148\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u5f8c\u306e\u5224\u65ad\u304c\u65e9\u304f\u306a\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001\u3053\u306e\u5f62\u304c\u5168\u4f53\u306e9\u5272\u8fd1\u304f\u3092\u5360\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306f\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3066\u6e21\u3059\u624b\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u306e\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u4f1a\u793e\u304c\u6301\u3064\u4e8b\u696d\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u3001\u8cc7\u7523\u3084\u5951\u7d04\u306e\u96c6\u307e\u308a\u3068\u3057\u3066\u8b72\u53d7\u4f01\u696d\u306b\u58f2\u308b\u53d6\u5f15\u3067\u3059\u3002\u4f1a\u793e\u306e\u6301\u3061\u4e3b\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u58f2\u3063\u305f\u4ee3\u91d1\u306f\u6cd5\u4eba\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3068\u3044\u3046\u5bb6\u304b\u3089\u3001\u7279\u5b9a\u306e\u90e8\u5c4b\u3068\u5bb6\u5177\u3060\u3051\u3092\u904b\u3073\u51fa\u3059\u30a4\u30e1\u30fc\u30b8\u304c\u8fd1\u3044\u3067\u3057\u3087\u3046\u3002\u79fb\u3059\u3082\u306e\u3092\u4e00\u3064\u305a\u3064\u9078\u3079\u308b\u4ee3\u308f\u308a\u306b\u3001\u4e00\u3064\u305a\u3064\u624b\u7d9a\u304c\u8981\u308b\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u57fa\u672c\u7684\u306a\u9032\u3081\u65b9<\/a>\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u305d\u306e\u624b\u9593\u306e\u91cf\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u4f1a\u793e\u6cd5\u4e0a\u306e\u4f4d\u7f6e\u3065\u3051\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u4f1a\u793e\u6cd5\u7b2c467\u6761\u306b\u3088\u308a\u3001\u4e8b\u696d\u306e\u5168\u90e8\u307e\u305f\u306f\u91cd\u8981\u306a\u4e00\u90e8\u3092\u8b72\u308b\u5834\u5408\u306b\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u8981\u308a\u307e\u3059\u3002\u7d44\u7e54\u518d\u7de8\u884c\u70ba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6a29\u5229\u7fa9\u52d9\u306f\u5305\u62ec\u7684\u306b\u306f\u79fb\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6761\u6587\u306e\u539f\u6587\u306f<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u306e\u4f1a\u793e\u6cd5<\/mark><\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u306b\u306f\u3001\u3053\u306e\u7279\u5225\u6c7a\u8b70\u306e\u7e1b\u308a\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u304c\u624b\u7d9a\u306e\u91cd\u3055\u3092\u5206\u3051\u308b\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044\u30928\u3064\u306e\u8996\u70b9\u3067\u6bd4\u8f03<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9055\u3044\u3092\u7f85\u5217\u3059\u308b\u3060\u3051\u3067\u306f\u5224\u65ad\u6750\u6599\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u52b9\u304f\u9806\u306b\u4e26\u3079\u66ff\u3048\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u4e3b\u306a\u76f8\u9055\u70b9\u3092\u4e00\u89a7\u3067\u78ba\u8a8d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u4e21\u624b\u6cd5\u306e\u6027\u683c\u306e\u5dee\u30928\u3064\u306e\u8996\u70b9\u3067\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u3059\u308b\u8996\u70b9<\/th><th>\u682a\u5f0f\u8b72\u6e21<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td><strong>\u53d6\u5f15\u306e\u5bfe\u8c61<\/strong><\/td><td>\u5bfe\u8c61\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\uff08\u7d4c\u55b6\u6a29\u305d\u306e\u3082\u306e\uff09<\/td><td>\u7279\u5b9a\u4e8b\u696d\u306b\u5c5e\u3059\u308b\u8cc7\u7523\u30fb\u5951\u7d04\u30fb\u5f93\u696d\u54e1<\/td><\/tr><tr><td><strong>\u53d6\u5f15\u306e\u4e3b\u4f53<\/strong><\/td><td>\u682a\u4e3b\u3067\u3042\u308b\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u8b72\u53d7\u4f01\u696d<\/td><td>\u5bfe\u8c61\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u3068\u8b72\u53d7\u4f01\u696d<\/td><\/tr><tr><td><strong>\u4ee3\u91d1\u306e\u53d7\u53d6\u5148<\/strong><\/td><td>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3078\u76f4\u63a5<\/td><td>\u4e8b\u696d\u3092\u58f2\u3063\u305f\u6cd5\u4eba\u3078<\/td><\/tr><tr><td><strong>\u624b\u7d9a\u306e\u91cd\u3055<\/strong><\/td><td>\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\u304c\u4e2d\u5fc3\u3067\u8efd\u3044<\/td><td>\u8cc7\u7523\u30fb\u5951\u7d04\u30fb\u96c7\u7528\u3092\u500b\u5225\u306b\u79fb\u3059\u305f\u3081\u91cd\u3044<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef\u306e\u627f\u7d99<\/strong><\/td><td>\u4f1a\u793e\u304c\u5b58\u7d9a\u3059\u308b\u305f\u3081\u539f\u5247\u305d\u306e\u307e\u307e<\/td><td>\u539f\u5247\u627f\u7d99\u3055\u308c\u305a\u53d6\u308a\u76f4\u3057\u304c\u8981\u308b\u5834\u5408\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u7c3f\u5916\u50b5\u52d9\u306e\u6271\u3044<\/strong><\/td><td>\u8b72\u53d7\u4f01\u696d\u304c\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3050<\/td><td>\u5f15\u304d\u7d99\u3050\u7bc4\u56f2\u3092\u5951\u7d04\u3067\u9650\u5b9a\u3057\u3084\u3059\u3044<\/td><\/tr><tr><td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u8005\u3068\u7a0e\u76ee<\/strong><\/td><td>\u500b\u4eba\u682a\u4e3b\u306f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306720.315\uff05<\/td><td>\u6cd5\u4eba\u306b\u6cd5\u4eba\u7a0e\u7b49\u3001\u8cc7\u7523\u306b\u6d88\u8cbb\u7a0e<\/td><\/tr><tr><td><strong>\u306e\u308c\u3093\u306e\u7a0e\u52d9<\/strong><\/td><td>\u8b72\u53d7\u4f01\u696d\u5074\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u306a\u3044<\/td><td>\u8b72\u53d7\u4f01\u696d\u5074\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u53d6\u5f15\u306e\u4e3b\u4f53\u3068\u4ee3\u91d1\u306e\u884c\u304d\u5148<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304c\u6700\u3082\u8aa4\u89e3\u306e\u591a\u3044\u7b87\u6240\u3067\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u306e\u5f53\u4e8b\u8005\u306f\u682a\u4e3b\u3067\u3042\u3063\u3066\u3001\u4f1a\u793e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5951\u7d04\u66f8\u306b\u7f72\u540d\u3059\u308b\u306e\u306f\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3067\u3001\u4ee3\u91d1\u3082\u30aa\u30fc\u30ca\u30fc\u306e\u53e3\u5ea7\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u9006\u3067\u3059\u3002\u58f2\u4e3b\u306f\u6cd5\u4eba\u3002\u4ee3\u91d1\u3082\u6cd5\u4eba\u306e\u53e3\u5ea7\u306b\u5165\u308a\u307e\u3059\u3002\u300c\u4f1a\u793e\u3092\u58f2\u3063\u305f\u306e\u306b\u81ea\u5206\u306e\u624b\u5143\u306b\u304a\u91d1\u304c\u6765\u306a\u3044\u300d\u3068\u3044\u3046\u6238\u60d1\u3044\u306f\u3001\u3053\u3053\u304b\u3089\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u624b\u7d9a\u306e\u91cd\u3055\u3068\u6240\u8981\u671f\u9593<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u3001\u682a\u4e3b\u540d\u7c3f\u3092\u66f8\u304d\u63db\u3048\u3001\u8b72\u6e21\u627f\u8a8d\u306e\u6c7a\u8b70\u3092\u53d6\u308a\u3001\u682a\u5238\u767a\u884c\u4f1a\u793e\u3067\u3042\u308c\u3070\u682a\u5238\u3092\u4ea4\u4ed8\u3059\u308b\u3002\u3053\u3053\u3067\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3067\u767a\u751f\u3059\u308b\u500b\u5225\u624b\u7d9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u540d\u7fa9\u5909\u66f4\u3001\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u306e\u5dfb\u304d\u76f4\u3057\u3001\u5f93\u696d\u54e1\u3068\u306e\u96c7\u7528\u5951\u7d04\u306e\u7de0\u7d50\u304c\u4e00\u3064\u305a\u3064\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u53d6\u5f15\u5148\u304c\u6570\u5341\u793e\u3042\u308c\u3070\u3001\u305d\u306e\u6570\u3060\u3051\u4ea4\u6e09\u304c\u767a\u751f\u3059\u308b\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u540c\u3058\u898f\u6a21\u306e\u6848\u4ef6\u3067\u3082\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306e\u671f\u9593\u304c\u6570\u304b\u6708\u5358\u4f4d\u3067\u4f38\u3073\u308b\u4f8b\u3092\u3088\u304f\u898b\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u306e\u4f53\u529b\u3068\u793e\u5185\u306e\u4e8b\u52d9\u8ca0\u62c5\u306f\u3001\u60f3\u50cf\u3088\u308a\u91cd\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u5f93\u696d\u54e1\u306e\u627f\u7d99<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5efa\u8a2d\u696d\u3001\u7523\u696d\u5ec3\u68c4\u7269\u51e6\u7406\u3001\u904b\u9001\u3001\u4ecb\u8b77\u3001\u533b\u7642\u95a2\u9023\u3002\u8a31\u8a8d\u53ef\u304c\u4e8b\u696d\u306e\u751f\u547d\u7dda\u306b\u306a\u3063\u3066\u3044\u308b\u696d\u7a2e\u3067\u306f\u3001\u3053\u306e\u8ad6\u70b9\u304c\u624b\u6cd5\u9078\u629e\u3092\u5b9f\u8cea\u7684\u306b\u6c7a\u3081\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8a31\u8a8d\u53ef\u306f\u539f\u5247\u3068\u3057\u3066\u5f15\u304d\u7d99\u304c\u308c\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u5834\u5408\u3001\u8b72\u53d7\u4f01\u696d\u306f\u81ea\u3089\u8a31\u8a8d\u53ef\u3092\u53d6\u308a\u76f4\u3059\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u53d6\u5f97\u307e\u3067\u306e\u671f\u9593\u3001\u305d\u306e\u4e8b\u696d\u3092\u52d5\u304b\u305b\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-licenses\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u8a31\u8a8d\u53ef\u306e\u6271\u3044<\/a>\u306f\u3001\u696d\u7a2e\u3054\u3068\u306b\u7d50\u8ad6\u304c\u5909\u308f\u308b\u9818\u57df\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5f93\u696d\u54e1\u306f\u8ee2\u7c4d\u3078\u306e\u540c\u610f\u304c\u8981\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u96c7\u7528\u5951\u7d04\u306f\u305d\u306e\u307e\u307e\u7d9a\u304d\u307e\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u5f93\u696d\u54e1\u4e00\u4eba\u3072\u3068\u308a\u304b\u3089\u8ee2\u7c4d\u306e\u540c\u610f\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u65ad\u3089\u308c\u308c\u3070\u9023\u308c\u3066\u884c\u3051\u307e\u305b\u3093\u3002\u30ad\u30fc\u30de\u30f3\u304c\u6b8b\u3089\u306a\u3051\u308c\u3070\u3001\u4e8b\u696d\u306e\u4fa1\u5024\u305d\u306e\u3082\u306e\u304c\u76ee\u6e1b\u308a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-happens-to-employees\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u5f93\u696d\u54e1\u306e\u8ee2\u7c4d<\/a>\u306f\u3001\u9000\u8077\u91d1\u306e\u901a\u7b97\u3084\u7d66\u4e0e\u6c34\u6e96\u306e\u6271\u3044\u307e\u3067\u542b\u3081\u3066\u8a2d\u8a08\u3057\u306a\u3044\u3068\u3001\u958b\u793a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u52d5\u63fa\u304c\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u7c3f\u5916\u50b5\u52d9\u30fb\u5076\u767a\u50b5\u52d9\u306e\u30ea\u30b9\u30af\u914d\u5206<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306f\u4f1a\u793e\u3092\u4e38\u3054\u3068\u5f15\u304d\u53d7\u3051\u308b\u306e\u3067\u3001\u672a\u6255\u6b8b\u696d\u4ee3\u3001\u4fc2\u4e89\u4e2d\u306e\u7d1b\u4e89\u3001\u9023\u5e2f\u4fdd\u8a3c\u3068\u3044\u3063\u305f\u8868\u306b\u51fa\u3066\u3044\u306a\u3044\u8ca0\u62c5\u3082\u4e00\u7dd2\u306b\u79fb\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u304c\u8cb7\u53ce\u76e3\u67fb\u306b\u529b\u3092\u5165\u308c\u308b\u306e\u306f\u3001\u3053\u306e\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u627f\u7d99\u3059\u308b\u50b5\u52d9\u3092\u5951\u7d04\u3067\u5207\u308a\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u5b8c\u74a7\u306a\u906e\u65ad\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/off-balance-sheet-debt\/\">\u7c3f\u5916\u50b5\u52d9\u306e\u898b\u3064\u3051\u65b9<\/a>\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306e\u5099\u3048\u3082\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u7a0e\u7387<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u53d6\u308a\u306b\u76f4\u7d50\u3059\u308b\u90e8\u5206\u3067\u3059\u3002\u4e21\u624b\u6cd5\u3067\u3001\u305d\u3082\u305d\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u4e3b\u4f53\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u306f\u500b\u4eba\u306b20.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u682a\u4e3b\u304c\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u3001\u8b72\u6e21\u6240\u5f97\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u306620.315\uff05\u3067\u3059\u3002\u5236\u5ea6\u306e\u6982\u8981\u306f\u56fd\u7a0e\u5e81\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1463<\/mark><\/a>\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u305d\u306e\u3082\u306e\u306f\u6709\u4fa1\u8a3c\u5238\u306a\u306e\u3067\u3001\u6d88\u8cbb\u7a0e\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81No.6201<\/mark><\/a>\uff09\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2<\/a>\u306f\u3001\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u3067\u3082\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306f\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u304c\u304b\u304b\u308a\u3001\u5b9f\u52b9\u7a0e\u7387\u306f\u304a\u304a\u3080\u306d30\uff05\u53f0\u524d\u534a\u306b\u306a\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u5efa\u7269\u3084\u6a5f\u68b0\u3001\u68da\u5378\u8cc7\u7523\u306a\u3069\u306e\u8ab2\u7a0e\u8cc7\u7523\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6105.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81No.6105<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u3068\u6709\u4fa1\u8a3c\u5238\u306f\u975e\u8ab2\u7a0e\u3001\u55b6\u696d\u6a29\u306f\u8ab2\u7a0e\u3002\u3053\u306e\u632f\u308a\u5206\u3051\u3092\u5951\u7d04\u66f8\u3067\u660e\u793a\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u6c7a\u6e08\u76f4\u524d\u306b\u91d1\u984d\u306e\u8a8d\u8b58\u304c\u305a\u308c\u307e\u3059\u3002\u8a73\u3057\u3044\u8ad6\u70b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/a-thorough-explanation\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u306e\u308c\u3093\u3068\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8ca0\u62c5\u306e\u8a71\u306f\u3001\u8b72\u53d7\u4f01\u696d\u5074\u306e\u4e8b\u60c5\u3068\u3082\u7d61\u307f\u307e\u3059\u3002\u3053\u3053\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u4fa1\u683c\u4ea4\u6e09\u306e\u4f59\u5730\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306f\u8b72\u53d7\u4f01\u696d\u306b\u306e\u308c\u3093\u306e\u7bc0\u7a0e\u52b9\u679c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u8b72\u6e21\u5bfe\u4fa1\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u304c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u8b72\u53d7\u4f01\u696d\u306f\u539f\u52475\u5e74\u3067\u640d\u91d1\u306b\u843d\u3068\u305b\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/when-does-goodwill-arise\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u306e\u308c\u3093\u8a55\u4fa1<\/a>\u304c\u4fa1\u683c\u3092\u5de6\u53f3\u3059\u308b\u7406\u7531\u304c\u3053\u3053\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u6a29\u3068\u3057\u3066\u5024\u4ed8\u3051\u3055\u308c\u308b\u90e8\u5206\u306e\u8003\u3048\u65b9\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-transfer-ma\/\">\u55b6\u696d\u6a29\u306e\u8b72\u6e21<\/a>\u3067\u8a73\u3057\u304f\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u304c\u7acb\u3061\u307e\u305b\u3093\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u305d\u306e\u307e\u307e\u6b8b\u308a\u307e\u3059\u3002\u904e\u53bb\u306b\u8d64\u5b57\u3092\u62b1\u3048\u305f\u4f1a\u793e\u306a\u3089\u3001\u3053\u306e\u4fa1\u5024\u306f\u7121\u8996\u3067\u304d\u306a\u3044\u5927\u304d\u3055\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u5f15\u7d99\u304e\u306b\u306f\u8981\u4ef6\u304c\u3042\u308a\u3001\u7121\u6761\u4ef6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u8981\u4ef6<\/a>\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u306f\u3069\u308c\u3060\u3051\u5909\u308f\u308b\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bd4\u8f03\u8868\u3092\u773a\u3081\u3066\u3082\u5b9f\u611f\u306f\u6e67\u304d\u307e\u305b\u3093\u3002\u540c\u30583\u5104\u5186\u306e\u5024\u304c\u3064\u3044\u305f\u3068\u304d\u3001\u30aa\u30fc\u30ca\u30fc\u306e\u53e3\u5ea7\u306b\u6700\u7d42\u7684\u306b\u3044\u304f\u3089\u6b8b\u308b\u306e\u304b\u3002\u305d\u3053\u3092\u898b\u308b\u3068\u5dee\u304c\u306f\u3063\u304d\u308a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u540c\u3058\u8b72\u6e21\u4fa1\u984d\u3067\u3082\u624b\u53d6\u308a\u304c\u9055\u3046\u69cb\u9020<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306f\u3001\u4ee3\u91d1\u304c\u500b\u4eba\u306b\u5165\u3063\u3066\u4e00\u5ea6\u8ab2\u7a0e\u3055\u308c\u3066\u7d42\u308f\u308a\u3067\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u6cd5\u4eba\u3067\u8ab2\u7a0e\u3055\u308c\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u6b8b\u308a\u3092\u500b\u4eba\u306b\u79fb\u3059\u3068\u304d\u306b\u3082\u3046\u4e00\u5ea6\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u4e8c\u6bb5\u968e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7c21\u6613\u8a66\u7b97\u3067\u898b\u308b\u5dee<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u8b72\u6e21\u4fa1\u984d3\u5104\u5186\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u8cbb\u306f\u30bc\u30ed\u3001\u4e8b\u696d\u306e\u7c3f\u4fa1\u7d14\u8cc7\u75231\u5104\u5186\u3068\u4eee\u5b9a\u3057\u305f\u7c21\u6613\u8a66\u7b97\u3067\u3059\u3002\u5b9f\u969b\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u3084\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u306e\u6709\u7121\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u8a66\u7b97\u306e\u6bb5\u968e<\/th><th>\u682a\u5f0f\u8b72\u6e21<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8ab2\u7a0e\u3055\u308c\u308b\u8005<\/strong><\/td><td>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/td><td>\u5bfe\u8c61\u4f1a\u793e\uff08\u6cd5\u4eba\uff09<\/td><\/tr><tr><td><strong>\u8ab2\u7a0e\u5bfe\u8c61<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f973\u5104\u5186<\/td><td>\u8b72\u6e21\u76ca2\u5104\u5186<\/td><\/tr><tr><td><strong>1\u6bb5\u968e\u76ee\u306e\u7a0e\u8ca0\u62c5<\/strong><\/td><td>20.315\uff05\u3067\u7d046,090\u4e07\u5186<\/td><td>\u5b9f\u52b9\u7a0e\u7387\u7d0433\uff05\u3067\u7d046,600\u4e07\u5186<\/td><\/tr><tr><td><strong>1\u6bb5\u968e\u76ee\u5f8c\u306e\u6b8b\u308a<\/strong><\/td><td>\u500b\u4eba\u624b\u53d6\u308a\u7d042\u51043,910\u4e07\u5186<\/td><td>\u6cd5\u4eba\u306b\u7d042\u51043,400\u4e07\u5186<\/td><\/tr><tr><td><strong>\u500b\u4eba\u3078\u79fb\u3059\u969b\u306e\u8ffd\u52a0\u8ab2\u7a0e<\/strong><\/td><td>\u306a\u3057<\/td><td>\u914d\u5f53\u30fb\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3068\u3057\u3066\u518d\u5ea6\u8ab2\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3067\u3082\u624b\u53d6\u308a\u3092\u5f15\u304d\u4e0a\u3052\u308b\u4f59\u5730<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8c\u6bb5\u968e\u3060\u304b\u3089\u4e0d\u5229\u3001\u3068\u6c7a\u3081\u3064\u3051\u308b\u306e\u306f\u65e9\u8a08\u3067\u3059\u3002\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3092\u640d\u91d1\u306b\u7acb\u3066\u308c\u3070\u6cd5\u4eba\u6bb5\u968e\u306e\u7a0e\u8ca0\u62c5\u306f\u5727\u7e2e\u3067\u304d\u3001\u53d7\u3051\u53d6\u308b\u5074\u3082\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u512a\u9047\u3055\u308c\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\">\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528<\/a>\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3076\u5834\u5408\u306e\u5b9a\u756a\u306e\u6253\u3061\u624b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u4eba\u306b\u6b8b\u3063\u305f\u8cc7\u91d1\u3092\u3069\u3046\u52d5\u304b\u3059\u304b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u4ee3\u91d1\u3092\u500b\u4eba\u3078\u79fb\u3059\u65b9\u6cd5<\/a>\u306b\u9078\u629e\u80a2\u3092\u4e26\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u3092\u6b8b\u3059\u524d\u63d0\u306a\u3089\u8a08\u7b97\u8ef8\u304c\u5909\u308f\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u3092\u58f2\u3063\u305f\u5f8c\u3082\u4f1a\u793e\u3092\u5b58\u7d9a\u3055\u305b\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3084\u8cc7\u7523\u7ba1\u7406\u306e\u5668\u3068\u3057\u3066\u4f7f\u3044\u7d9a\u3051\u308b\u306a\u3089\u3001\u6cd5\u4eba\u306b\u8cc7\u91d1\u3092\u7f6e\u3044\u305f\u307e\u307e\u306e\u307b\u3046\u304c\u5408\u7406\u7684\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-after-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u5f8c\u306b\u6b8b\u308b\u4f1a\u793e\u306e\u6271\u3044<\/a>\u3092\u5148\u306b\u6c7a\u3081\u3066\u304b\u3089\u3001\u624b\u53d6\u308a\u3092\u8a08\u7b97\u3059\u308b\u9806\u5e8f\u304c\u5b9f\u52d9\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u304b\u3089\u898b\u305f\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u624b\u304c\u3069\u3061\u3089\u3092\u671b\u3080\u304b\u3067\u3001\u6210\u7d04\u78ba\u7387\u3082\u4fa1\u683c\u3082\u52d5\u304d\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306e\u5e0c\u671b\u3060\u3051\u3067\u6c7a\u3081\u3089\u308c\u308b\u8ad6\u70b9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u5019\u88dc\u306e\u6bcd\u6570\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5916\u3068\u8a9e\u3089\u308c\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u306f\u8cb7\u3044\u624b\u5019\u88dc\u306e\u6570\u304c\u7d5e\u3089\u308c\u307e\u3059\u3002\u500b\u5225\u627f\u7d99\u306e\u624b\u9593\u3092\u8a31\u5bb9\u3067\u304d\u3001\u8a31\u8a8d\u53ef\u3092\u81ea\u524d\u3067\u53d6\u308c\u308b\u5148\u306b\u9650\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u3001\u540c\u696d\u3060\u3051\u3067\u306a\u304f\u7570\u696d\u7a2e\u304b\u3089\u306e\u53c2\u5165\u5e0c\u671b\u8005\u3082\u691c\u8a0e\u30c6\u30fc\u30d6\u30eb\u306b\u4e57\u308a\u307e\u3059\u3002\u5019\u88dc\u304c\u591a\u3044\u307b\u3069\u6761\u4ef6\u306f\u7af6\u308a\u4e0a\u304c\u308b\u3002\u3053\u306e\u5dee\u306f\u3001\u7a0e\u7387\u306e\u5dee\u3088\u308a\u5927\u304d\u304f\u52b9\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u30ea\u30b9\u30af\u906e\u65ad\u3092\u512a\u5148\u3059\u308b\u8b72\u53d7\u4f01\u696d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u696d\u7e3e\u306b\u30e0\u30e9\u304c\u3042\u308b\u3001\u4fc2\u4e89\u3092\u62b1\u3048\u3066\u3044\u308b\u3001\u904e\u53bb\u306e\u52b4\u52d9\u7ba1\u7406\u306b\u4e0d\u5b89\u304c\u3042\u308b\u3002\u3053\u3046\u3057\u305f\u4f1a\u793e\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u300c\u4e8b\u696d\u8b72\u6e21\u3067\u306a\u3051\u308c\u3070\u691c\u8a0e\u3067\u304d\u306a\u3044\u300d\u3068\u6761\u4ef6\u3092\u51fa\u3057\u3066\u304f\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u53ce\u76e3\u67fb\u3067\u898b\u3064\u304b\u3063\u305f\u8ad6\u70b9\u304c\u91cd\u3044\u307b\u3069\u3001\u3053\u306e\u50be\u5411\u306f\u5f37\u307e\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u3057\u3066\u306f\u3001\u81ea\u793e\u306e\u5f31\u70b9\u3092\u5148\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u4ea4\u6e09\u3067\u53d7\u3051\u8eab\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u640d\u91d1\u7b97\u5165\u3092\u91cd\u8996\u3059\u308b\u8b72\u53d7\u4f01\u696d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8cc7\u56de\u53ce\u3092\u7a0e\u52b9\u679c\u8fbc\u307f\u3067\u8a08\u7b97\u3059\u308b\u8b72\u53d7\u4f01\u696d\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3092\u597d\u307f\u307e\u3059\u30025\u5e74\u3067\u640d\u91d1\u306b\u843d\u3068\u305b\u308b\u5206\u3001\u5b9f\u8cea\u7684\u306a\u53d6\u5f97\u30b3\u30b9\u30c8\u304c\u4e0b\u304c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u3053\u306e\u7bc0\u7a0e\u52b9\u679c\u3092\u6839\u62e0\u306b\u8b72\u6e21\u4fa1\u984d\u306e\u4e0a\u7a4d\u307f\u3092\u5f15\u304d\u51fa\u3057\u305f\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u6cd5\u306e\u9078\u629e\u306f\u3001\u4fa1\u683c\u4ea4\u6e09\u306e\u30ab\u30fc\u30c9\u306b\u3082\u306a\u308b\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9078\u3073\u65b94\u3064\u306e\u5224\u65ad\u8ef8<\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u5f15\u9000\u304c\u76ee\u7684\u3067\u3001\u6b8b\u3057\u305f\u3044\u4e8b\u696d\u3082\u8cc7\u7523\u3082\u306a\u3044\u306a\u3089\u682a\u5f0f\u8b72\u6e21\u3067\u3059\u3002\u9006\u306b\u3001\u4e0d\u63a1\u7b97\u90e8\u9580\u3060\u3051\u6574\u7406\u3057\u305f\u3044\u3001\u672c\u793e\u4e0d\u52d5\u7523\u306f\u624b\u5143\u306b\u7f6e\u304d\u305f\u3044\u3068\u3044\u3046\u5e0c\u671b\u304c\u3042\u308c\u3070\u4e8b\u696d\u8b72\u6e21\u304c\u8996\u91ce\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u6c7a\u307e\u3089\u306a\u3044\u6848\u4ef6\u306e\u307b\u3046\u304c\u5c11\u306a\u3044\u3002\u307e\u305a\u3053\u306e\u4e00\u554f\u3092\u81ea\u5206\u306b\u554f\u3046\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u5224\u65ad\u8ef82 \u8a31\u8a8d\u53ef\u3068\u4e3b\u8981\u5951\u7d04\u306e\u91cd\u3055<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a31\u8a8d\u53ef\u306e\u518d\u53d6\u5f97\u306b\u534a\u5e74\u304b\u304b\u308b\u696d\u7a2e\u3067\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3076\u3068\u3001\u305d\u306e\u9593\u306e\u58f2\u4e0a\u304c\u6b62\u307e\u308a\u307e\u3059\u3002\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u306b\u8b72\u6e21\u5236\u9650\u6761\u9805\u304c\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u540c\u3058\u3067\u3001\u53d6\u5f15\u5148\u306e\u540c\u610f\u304c\u53d6\u308c\u306a\u3051\u308c\u3070\u4e8b\u696d\u304c\u4e38\u3054\u3068\u52d5\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u66f8\u306e\u675f\u3092\u4e00\u5ea6\u70b9\u691c\u3057\u3066\u304b\u3089\u624b\u6cd5\u3092\u6c7a\u3081\u308b\u3002\u9806\u5e8f\u3092\u9006\u306b\u3059\u308b\u3068\u3001\u5f8c\u623b\u308a\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u5224\u65ad\u8ef83 \u624b\u53d6\u308a\u3068\u7a0e\u8ca0\u62c5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306e20.315\uff05\u306f\u3001\u6cd5\u4eba\u8ab2\u7a0e\u3068\u6bd4\u3079\u3066\u6709\u5229\u306b\u50cd\u304f\u5834\u9762\u304c\u591a\u3044\u306e\u306f\u4e8b\u5b9f\u3067\u3059\u3002\u305f\u3060\u3057\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u591a\u984d\u306b\u6b8b\u3063\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u3082\u6cd5\u4eba\u6bb5\u968e\u306e\u7a0e\u8ca0\u62c5\u304c\u307b\u307c\u51fa\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3092\u51fa\u3055\u305a\u306b\u300c\u682a\u5f0f\u8b72\u6e21\u306e\u307b\u3046\u304c\u5f97\u300d\u3068\u6c7a\u3081\u308b\u306e\u306f\u5371\u3046\u3044\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1\u3068\u7533\u544a<\/a>\u3082\u542b\u3081\u3066\u3001\u4e21\u6848\u3092\u4e26\u3079\u3066\u8a66\u7b97\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u5224\u65ad\u8ef84 \u5b8c\u4e86\u307e\u3067\u306e\u6642\u9593\u3068\u793e\u5185\u8ca0\u62c5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f53\u8abf\u3084\u5e74\u9f62\u306e\u4e8b\u60c5\u3067\u671f\u9650\u304c\u5207\u3089\u308c\u3066\u3044\u308b\u6848\u4ef6\u3067\u306f\u3001\u624b\u7d9a\u306e\u8efd\u3055\u304c\u6c7a\u5b9a\u6253\u306b\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u5bfe\u8c61\u8cc7\u7523\u304c\u591a\u3044\u307b\u3069\u6642\u9593\u3092\u98df\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u5185\u306b\u7d4c\u7406\u30fb\u7dcf\u52d9\u306e\u5b9f\u52d9\u3092\u56de\u305b\u308b\u4eba\u6750\u304c\u3044\u308b\u304b\u3069\u3046\u304b\u3082\u3001\u73fe\u5b9f\u7684\u306a\u5236\u7d04\u3067\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u4e00\u4eba\u3067\u62b1\u3048\u308b\u3068\u5fc5\u305a\u3069\u3053\u304b\u3067\u6ede\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u521d\u671f\u6bb5\u968e\u3067\u3001\u5f53\u793e\u304c\u5b9f\u969b\u306b\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u6319\u3052\u307e\u3059\u3002\u300c\u306f\u3044\u300d\u304c\u591a\u3044\u307b\u3069\u682a\u5f0f\u8b72\u6e21\u304c\u9069\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d4c\u55b6\u304b\u3089\u5b8c\u5168\u306b\u9000\u304f\u610f\u601d\u304c\u56fa\u307e\u3063\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u6b8b\u3057\u305f\u3044\u4e8b\u696d\u30fb\u4e0d\u52d5\u7523\u30fb\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u304c\u306a\u3044<\/li>\n\n\n\n<li>\u4e8b\u696d\u306b\u8a31\u8a8d\u53ef\u304c\u5fc5\u8981\u3067\u3001\u53d6\u308a\u76f4\u3057\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b<\/li>\n\n\n\n<li>\u4e3b\u8981\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306b\u8b72\u6e21\u5236\u9650\u6761\u9805\u304c\u5165\u3063\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u682a\u4e3b\u304c\u81ea\u5206\u3068\u5bb6\u65cf\u3060\u3051\u3067\u3001\u540d\u7fa9\u682a\u3084\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u304c\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u76f4\u8fd13\u671f\u306e\u6c7a\u7b97\u306b\u5927\u304d\u306a\u7570\u5e38\u5024\u304c\u306a\u304f\u3001\u52b4\u52d9\u7ba1\u7406\u3082\u6574\u3063\u3066\u3044\u308b<\/li>\n\n\n\n<li>1\u5e74\u4ee5\u5185\u306e\u6210\u7d04\u3092\u671b\u3093\u3067\u3044\u308b<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u30b1\u30fc\u30b9\u5225\u306b\u898b\u305f\u9069\u3057\u305f\u624b\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u76f8\u8ac7\u3067\u5b9f\u969b\u306b\u591a\u3044\u72b6\u6cc1\u3054\u3068\u306e\u76ee\u5b89\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u30aa\u30fc\u30ca\u30fc\u304c\u7f6e\u304b\u308c\u305f\u72b6\u6cc1<\/th><th>\u9069\u3057\u3084\u3059\u3044\u624b\u6cd5<\/th><th>\u305d\u306e\u7406\u7531<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5f8c\u7d99\u8005\u4e0d\u5728\u3067\u5f15\u9000\u3057\u305f\u3044<\/strong><\/td><td>\u682a\u5f0f\u8b72\u6e21<\/td><td>\u500b\u4eba\u4fdd\u8a3c\u3082\u542b\u3081\u3066\u7d4c\u55b6\u8cac\u4efb\u304b\u3089\u96e2\u308c\u3089\u308c\u3001\u4ee3\u91d1\u3082\u500b\u4eba\u306b\u5165\u308b<\/td><\/tr><tr><td><strong>\u4e0d\u63a1\u7b97\u90e8\u9580\u3060\u3051\u624b\u653e\u3057\u305f\u3044<\/strong><\/td><td>\u4e8b\u696d\u8b72\u6e21<\/td><td>\u5bfe\u8c61\u3092\u9650\u5b9a\u3067\u304d\u3001\u6b8b\u3059\u4e8b\u696d\u306b\u7d4c\u55b6\u8cc7\u6e90\u3092\u96c6\u3081\u3089\u308c\u308b<\/td><\/tr><tr><td><strong>\u672c\u793e\u4e0d\u52d5\u7523\u3092\u624b\u5143\u306b\u6b8b\u3057\u305f\u3044<\/strong><\/td><td>\u4f1a\u793e\u5206\u5272\uff0b\u682a\u5f0f\u8b72\u6e21<\/td><td>\u4e0d\u52d5\u7523\u3092\u5206\u96e2\u3057\u3066\u304b\u3089\u682a\u5f0f\u3092\u8b72\u308c\u3070\u3001\u53cc\u65b9\u306e\u5e0c\u671b\u304c\u4e21\u7acb\u3059\u308b<\/td><\/tr><tr><td><strong>\u7c3f\u5916\u50b5\u52d9\u306e\u61f8\u5ff5\u3092\u6307\u6458\u3055\u308c\u305f<\/strong><\/td><td>\u4e8b\u696d\u8b72\u6e21<\/td><td>\u627f\u7d99\u7bc4\u56f2\u3092\u5951\u7d04\u3067\u9650\u5b9a\u3067\u304d\u3001\u8b72\u53d7\u4f01\u696d\u306e\u4e0d\u5b89\u3092\u4e0b\u3052\u3089\u308c\u308b<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef\u304c\u4e8b\u696d\u306e\u524d\u63d0\u306b\u306a\u3063\u3066\u3044\u308b<\/strong><\/td><td>\u682a\u5f0f\u8b72\u6e21<\/td><td>\u4f1a\u793e\u304c\u5b58\u7d9a\u3059\u308b\u305f\u3081\u3001\u8a31\u8a8d\u53ef\u3082\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u3082\u52d5\u304b\u3055\u305a\u306b\u6e08\u3080<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4e8b\u696d\u8b72\u6e21\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-sme\/\">\u4e8b\u696d\u58f2\u5374\u3068\u3044\u3046\u547c\u3073\u65b9<\/a>\u3067\u8a9e\u3089\u308c\u308b\u3053\u3068\u3082\u591a\u304f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-price\/\">\u4e8b\u696d\u58f2\u5374\u306e\u4fa1\u683c\u306e\u6c7a\u307e\u308a\u65b9<\/a>\u306f\u682a\u5f0f\u306e\u8a55\u4fa1\u3068\u306f\u8a08\u7b97\u306e\u8d77\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u73fe\u5834\u3067\u591a\u3044\u8aa4\u89e3\u3068\u5b9f\u969b\u306e\u9078\u629e\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u77e5\u8b58\u3068\u3057\u3066\u306f\u7406\u89e3\u3057\u3066\u3044\u3066\u3082\u3001\u5b9f\u969b\u306e\u5834\u9762\u3067\u5224\u65ad\u3092\u8aa4\u308b\u7b87\u6240\u306f\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u304c\u7e70\u308a\u8fd4\u3057\u76ee\u306b\u3059\u308b2\u3064\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u904e\u53bb\u306e\u30ea\u30b9\u30af\u3092\u5207\u308a\u96e2\u305b\u308b\u3068\u3044\u3046\u8aa4\u89e3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5951\u7d04\u3067\u627f\u7d99\u7bc4\u56f2\u3092\u7d5e\u3063\u3066\u3082\u3001\u8b72\u6e21\u4e8b\u696d\u306e\u5546\u53f7\u3092\u305d\u306e\u307e\u307e\u4f7f\u3048\u3070\u3001\u4f1a\u793e\u6cd5\u4e0a\u3001\u8b72\u53d7\u4f01\u696d\u304c\u50b5\u52d9\u306e\u5f01\u6e08\u8cac\u4efb\u3092\u8ca0\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u672a\u6255\u6b8b\u696d\u4ee3\u304c\u3001\u8ee2\u7c4d\u5f8c\u306b\u8acb\u6c42\u3055\u308c\u308b\u4f8b\u3082\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4e8b\u696d\u8b72\u6e21\u3060\u304b\u3089\u5b89\u5168\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u4e8b\u696d\u8b72\u6e21\u3067\u3082\u8a70\u3081\u308b\u3079\u304d\u70b9\u306f\u6b8b\u308b\u300d\u3002\u3053\u3053\u3092\u66d6\u6627\u306b\u3059\u308b\u3068\u3001\u6210\u7d04\u5f8c\u306b\u63c9\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u533f\u540d\u4e8b\u4f8b\uff1a\u91d1\u5c5e\u52a0\u5de5\u696d\uff08\u5e74\u554612\u5104\u5186\u30fb\u5f93\u696d\u54e145\u540d\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u7d99\u8005\u4e0d\u5728\u3067\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u691c\u8a0e\u3002\u672c\u793e\u5de5\u5834\u306e\u571f\u5730\u5efa\u7269\u306f\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u8cc7\u7523\u5f62\u6210\u306e\u67f1\u3067\u3001\u624b\u653e\u3057\u305f\u304f\u306a\u3044\u3068\u3044\u3046\u610f\u5411\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5358\u7d14\u306a\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u4e0d\u52d5\u7523\u3082\u4e00\u7dd2\u306b\u79fb\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3053\u3067\u65b0\u8a2d\u5206\u5272\u3067\u4e0d\u52d5\u7523\u4fdd\u6709\u4f1a\u793e\u3092\u5207\u308a\u51fa\u3057\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u306b\u8b72\u308b\u4e8c\u6bb5\u968e\u306e\u8a2d\u8a08\u306b\u3002\u30aa\u30fc\u30ca\u30fc\u306f\u8cc3\u8cb8\u53ce\u5165\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001\u7d4c\u55b6\u304b\u3089\u306f\u9000\u3051\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u533f\u540d\u4e8b\u4f8b\uff1a\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u5e74\u55466\u5104\u5186\u30fb\u5f93\u696d\u54e180\u540d\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u62e0\u70b9\u306e\u3046\u3061\u8d64\u5b57\u306e2\u62e0\u70b9\u3060\u3051\u3092\u6574\u7406\u3057\u305f\u3044\u3068\u3044\u3046\u76f8\u8ac7\u3067\u3057\u305f\u3002\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3073\u307e\u3057\u305f\u304c\u3001\u6307\u5b9a\u4ecb\u8b77\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u6307\u5b9a\u306f\u627f\u7d99\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u6307\u5b9a\u3092\u53d6\u5f97\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u3092\u9006\u7b97\u3057\u3001\u671f\u65e5\u3092\u305a\u3089\u3057\u305f\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u7a0b\u3092\u7d44\u307f\u307e\u3057\u305f\u3002\u3053\u306e\u6bb5\u53d6\u308a\u3092\u7d44\u307e\u305a\u306b\u5951\u7d04\u3092\u5148\u884c\u3055\u305b\u308b\u3068\u3001\u5229\u7528\u8005\u3078\u306e\u5f71\u97ff\u304c\u51fa\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u4e8c\u6bb5\u968e\u30b9\u30ad\u30fc\u30e0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u304b\u4e8b\u696d\u8b72\u6e21\u304b\u3001\u3068\u3044\u3046\u4e8c\u629e\u3067\u89e3\u3051\u306a\u3044\u6848\u4ef6\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306f\u4e00\u90e8\u3092\u6b8b\u3057\u305f\u3044\u3001\u8b72\u53d7\u4f01\u696d\u306f\u682a\u5f0f\u3067\u8cb7\u3044\u305f\u3044\u3002\u5e0c\u671b\u304c\u6b63\u9762\u304b\u3089\u3076\u3064\u304b\u308b\u5834\u9762\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"898\" height=\"532\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/corporate-divestiture-stock-transfer-scheme.webp\" alt=\"\u4f1a\u793e\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u305fM&amp;A\u30b9\u30ad\u30fc\u30e0\u306e\u56f3\u89e3\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3064\u4e8b\u696dA\u3068\u4e8b\u696dB\u306e\u3046\u3061\u3001\u4e0d\u8981\u306a\u4e8b\u696dB\u3092\u65b0\u8a2d\u4f1a\u793e\u306b\u5206\u5272\u3057\u3001\u8b72\u53d7\u4f01\u696d\u304c\u6b32\u3057\u3044\u4e8b\u696dA\u306e\u4f1a\u793e\u682a\u5f0f\u306e\u307f\u3092\u8b72\u6e21\u3059\u308b\u6d41\u308c\u3092\u89e3\u8aac\u3002\" class=\"wp-image-11620\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/corporate-divestiture-stock-transfer-scheme.webp 898w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/corporate-divestiture-stock-transfer-scheme-640x379.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/corporate-divestiture-stock-transfer-scheme-768x455.webp 768w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u6b8b\u3057\u305f\u3044\u8cc7\u7523\u3084\u4e8b\u696d\u304c\u3042\u308b\u5834\u5408\u306e\u8a2d\u8a08<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u7d44\u7e54\u518d\u7de8\u884c\u70ba\u306a\u306e\u3067\u3001\u6a29\u5229\u7fa9\u52d9\u304c\u5305\u62ec\u7684\u306b\u79fb\u308a\u307e\u3059\u3002\u5951\u7d04\u306e\u5dfb\u304d\u76f4\u3057\u304c\u8981\u3089\u306a\u3044\u70b9\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u3068\u306e\u6c7a\u5b9a\u7684\u306a\u5dee\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5207\u308a\u51fa\u3057\u305f\u3044\u90e8\u5206\u3092\u5206\u5272\u3067\u5206\u3051\u305f\u3046\u3048\u3067\u3001\u8b72\u53d7\u4f01\u696d\u304c\u6b32\u3057\u3044\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u308b\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u4f7f\u3044\u5206\u3051<\/a>\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u8a2d\u8a08\u306e\u5e45\u304c\u4e00\u6c17\u306b\u5e83\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u306e\u9078\u629e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u3051\u76bf\u3068\u306a\u308b\u4f1a\u793e\u3092\u65b0\u305f\u306b\u4f5c\u308b\u304b\u3001\u65e2\u5b58\u306e\u4f1a\u793e\u306b\u5f15\u304d\u7d99\u304c\u305b\u308b\u304b\u3002\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u5b9f\u884c\u524d\u306e\u691c\u8a0e\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisanincorporation\/\">\u65b0\u8a2d\u5206\u5272\u306e\u624b\u7d9a<\/a>\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u3082\u4f7f\u7528\u983b\u5ea6\u306e\u9ad8\u3044\u578b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u5c11\u6570\u682a\u4e3b\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u6574\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5148\u4ee3\u304b\u3089\u306e\u5206\u6563\u682a\u4e3b\u3001\u9000\u8077\u3057\u305f\u5f79\u54e1\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3002\u975e\u4e0a\u5834\u4f1a\u793e\u3067\u306f\u3001\u3053\u3046\u3057\u305f\u5c11\u6570\u682a\u4e3b\u304c\u682a\u5f0f\u8b72\u6e21\u306e\u969c\u5bb3\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u9023\u7d61\u304c\u53d6\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u5b9f\u969b\u306b\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/squeeze-out-sale\/\">\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8\u3067\u306e\u682a\u5f0f\u96c6\u7d04<\/a>\u3092\u3001M&amp;A\u306e\u691c\u8a0e\u958b\u59cb\u3068\u540c\u6642\u306b\u9032\u3081\u3066\u304a\u304f\u3068\u3001\u4ea4\u6e09\u306e\u7d42\u76e4\u3067\u614c\u3066\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u5834\u3067\u3088\u304f\u51fa\u308b\u8cea\u554f\u3092\u3001\u5b9f\u52d9\u3067\u306e\u7b54\u3048\u65b9\u306e\u307e\u307e\u4e26\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u58f2\u308a\u624b\u3068\u3057\u3066\u3001\u3069\u3061\u3089\u304c\u5f97\u304b\u5148\u306b\u6c7a\u3081\u308b\u3079\u304d\u3067\u3059\u304b<\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5148\u306b\u6c7a\u3081\u8fbc\u307e\u306a\u3044\u307b\u3046\u304c\u9032\u3081\u3084\u3059\u3044\u3067\u3059\u3002\u73fe\u5834\u3067\u306f\u3001\u5e0c\u671b\u3092\u682a\u5f0f\u8b72\u6e21\u3068\u3057\u3064\u3064\u4e8b\u696d\u8b72\u6e21\u3082\u9078\u629e\u80a2\u306b\u6b8b\u3057\u305f\u72b6\u614b\u3067\u8cb7\u3044\u624b\u5019\u88dc\u306b\u6253\u8a3a\u3057\u307e\u3059\u3002\u76f8\u624b\u306e\u53cd\u5fdc\u3067\u4fa1\u683c\u3084\u6761\u4ef6\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u4e21\u6848\u306e\u8a66\u7b97\u3092\u6301\u3063\u3066\u304a\u304f\u3068\u4ea4\u6e09\u3067\u512a\u4f4d\u306b\u7acb\u3066\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u4e8b\u696d\u8b72\u6e21\u3060\u3068\u5f93\u696d\u54e1\u306e\u9000\u8077\u91d1\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b<\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8ee2\u7c4d\u6642\u306b\u3044\u3063\u305f\u3093\u7cbe\u7b97\u3059\u308b\u304b\u3001\u52e4\u7d9a\u5e74\u6570\u3092\u901a\u7b97\u3057\u3066\u8b72\u53d7\u4f01\u696d\u306b\u5f15\u304d\u7d99\u3050\u304b\u306e\u4e8c\u629e\u3067\u3059\u3002\u5c31\u696d\u898f\u5247\u3068\u8b72\u53d7\u4f01\u696d\u5074\u306e\u5236\u5ea6\u6b21\u7b2c\u3067\u7d50\u8ad6\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u3078\u306e\u8aac\u660e\u524d\u306b\u3001\u3053\u306e\u6271\u3044\u3092\u78ba\u5b9a\u3055\u305b\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768017963658\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u8cb7\u53ce\u76e3\u67fb\u3067\u554f\u984c\u304c\u51fa\u305f\u3089\u624b\u6cd5\u3092\u5909\u3048\u3089\u308c\u307e\u3059\u304b<\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5909\u66f4\u81ea\u4f53\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u57fa\u672c\u5408\u610f\u5f8c\u306e\u5909\u66f4\u306f\u65e5\u7a0b\u304c\u5927\u304d\u304f\u5f8c\u308d\u306b\u305a\u308c\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u304b\u3089\u4e8b\u696d\u8b72\u6e21\u306b\u5207\u308a\u66ff\u3048\u308b\u5834\u5408\u3001\u5951\u7d04\u3084\u8a31\u8a8d\u53ef\u306e\u6d17\u3044\u51fa\u3057\u3092\u4e00\u304b\u3089\u3084\u308a\u76f4\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u521d\u671f\u6bb5\u968e\u3067\u30ea\u30b9\u30af\u3092\u958b\u793a\u3057\u3066\u304a\u304f\u307b\u3046\u304c\u7d50\u679c\u7684\u306b\u65e9\u3044\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1769902780338\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u500b\u4eba\u4fdd\u8a3c\u306f\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u81ea\u52d5\u7684\u306b\u5916\u308c\u307e\u3059\u304b<\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u81ea\u52d5\u3067\u306f\u5916\u308c\u307e\u305b\u3093\u3002\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u500b\u5225\u4ea4\u6e09\u304c\u5fc5\u8981\u3067\u3001\u8b72\u53d7\u4f01\u696d\u304c\u4ee3\u308f\u308a\u306b\u4fdd\u8a3c\u3092\u5dee\u3057\u5165\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u306a\u6d41\u308c\u3067\u3059\u3002\u5951\u7d04\u66f8\u306b\u89e3\u9664\u306e\u52aa\u529b\u7fa9\u52d9\u3092\u66f8\u304d\u8fbc\u3093\u3060\u3046\u3048\u3067\u3001\u6c7a\u6e08\u307e\u3067\u306b\u91d1\u878d\u6a5f\u95a2\u306e\u4e86\u89e3\u3092\u53d6\u308a\u4ed8\u3051\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1785374676147\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u8cb7\u3044\u624b\u304c\u4e8b\u696d\u8b72\u6e21\u3092\u5e0c\u671b\u3057\u305f\u5834\u5408\u3001\u65ad\u308b\u3079\u304d\u3067\u3059\u304b<\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u7406\u7531\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u306e\u5224\u65ad\u306b\u306a\u308a\u307e\u3059\u3002\u7c3f\u5916\u50b5\u52d9\u3078\u306e\u61f8\u5ff5\u304c\u7406\u7531\u306a\u3089\u3001\u305d\u306e\u8ad6\u70b9\u3092\u89e3\u6d88\u3059\u308c\u3070\u682a\u5f0f\u8b72\u6e21\u306b\u623b\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u306e\u308c\u3093\u306e\u7bc0\u7a0e\u76ee\u7684\u306a\u3089\u3001\u305d\u306e\u52b9\u679c\u5206\u3092\u4fa1\u683c\u306b\u53cd\u6620\u3057\u3066\u3082\u3089\u3046\u4ea4\u6e09\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044\u3068\u9078\u3073\u65b9\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306f\u4f1a\u793e\u3054\u3068\u6e21\u3057\u3066\u4ee3\u91d1\u304c\u500b\u4eba\u306b\u5165\u308a\u3001\u8a31\u8a8d\u53ef\u3082\u5951\u7d04\u3082\u52d5\u304b\u3055\u305a\u306b\u6e08\u3080\u624b\u6cd5\u3002\u4e8b\u696d\u8b72\u6e21\u306f\u5bfe\u8c61\u3092\u9078\u3079\u308b\u4ee3\u308f\u308a\u306b\u624b\u7d9a\u304c\u91cd\u304f\u3001\u4ee3\u91d1\u306f\u6cd5\u4eba\u306b\u5165\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u3001\u6b8b\u3057\u305f\u3044\u3082\u306e\u304c\u3042\u308b\u304b\u3001\u8a31\u8a8d\u53ef\u306e\u91cd\u3055\u3001\u7a0e\u8ca0\u62c5\u3001\u305d\u3057\u3066\u8cb7\u3044\u624b\u306e\u53cd\u5fdc\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u6c7a\u3081\u304d\u308c\u306a\u3044\u307e\u307e\u6642\u9593\u3060\u3051\u304c\u904e\u304e\u308b\u72b6\u6cc1\u306f\u3001\u3088\u304f\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306f\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u306b\u7279\u5316\u3057\u305f\u652f\u63f4\u5b9f\u7e3e\u3092\u7a4d\u307f\u91cd\u306d\u3066\u304d\u307e\u3057\u305f\u3002M&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u52a0\u3048\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u5728\u7c4d\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e21\u624b\u6cd5\u306e\u624b\u53d6\u308a\u8a66\u7b97\u3092\u4e26\u3079\u305f\u3046\u3048\u3067\u306e\u52a9\u8a00\u304c\u53ef\u80fd\u3067\u3059\u3002\u624b\u6cd5\u9078\u3073\u306e\u6bb5\u968e\u304b\u3089\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 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display:flex;\n          align-items:center;\n          justify-content:center;\n          width:100%;\n          min-height:56px;\n          padding:10px 16px;\n          border-radius:5px;\n          background:#e96d08;\n          color:#ffffff;\n          font-size:19px;\n          font-weight:700;\n          line-height:1.4;\n          letter-spacing:.03em;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080&nbsp;\u203a\n      <\/span>\n\n      <p\n        style=\"\n          margin:0;\n          color:#575757;\n          font-size:16px;\n          line-height:1.5;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n      <\/p>\n    <\/div>\n  <\/aside>\n<\/a>\n<!-- \/\u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA 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