{"id":2276,"date":"2026-06-03T11:36:49","date_gmt":"2026-06-03T02:36:49","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2276"},"modified":"2026-06-03T21:07:17","modified_gmt":"2026-06-03T12:07:17","slug":"treasury-disposal-ma","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/treasury-disposal-ma\/","title":{"rendered":"\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u306f\uff5cM&amp;A\u3068\u4f1a\u793e\u58f2\u5374\u524d\u306e\u682a\u4e3b\u518d\u69cb\u6210\u30fb\u8cc7\u672c\u653f\u7b56"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u3067\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u3001\u3069\u3046\u6271\u3048\u3070\u4f1a\u793e\u58f2\u5374\u306b\u5f79\u7acb\u3064\u306e\u304b\u3002\u51e6\u5206\u306f\u682a\u4e3b\u69cb\u6210\u3092\u6574\u3048\u3001\u5b89\u5b9a\u682a\u4e3b\u3092\u8fce\u3048\u5165\u308c\u308b\u305f\u3081\u306e\u8cc7\u672c\u653f\u7b56\u306e\u4e00\u624b\u3067\u3059\u3002\u682a\u4e3b\u5272\u5f53\u3084\u7b2c\u4e09\u8005\u5272\u5f53\u306b\u3088\u308b\u9032\u3081\u65b9\u3001\u6d88\u5374\u3068\u306e\u9055\u3044\u3001\u51e6\u5206\u5dee\u76ca\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u7406\u7531\u307e\u3067\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u652f\u63f4\u73fe\u5834\u3067\u62bc\u3055\u3048\u308b\u8ad6\u70b9\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\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-20-3.jpg\" alt=\"\" class=\"wp-image-4081\"\/><\/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\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-19-2.jpg\" alt=\"\" class=\"wp-image-4082\"\/><\/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\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3068\u306f\uff5c\u4f1a\u793e\u58f2\u5374\u3067\u898b\u76f4\u3055\u308c\u308b\u8cc7\u672c\u653f\u7b56<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u300c\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u300d\u306e\u4e00\u3064<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u51e6\u5206\u30fb\u53d6\u5f97\u30fb\u6d88\u5374\u306e\u95a2\u4fc2\u3092\u6574\u7406<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u524d\u306b\u682a\u4e3b\u69cb\u6210\u3092\u6574\u3048\u308b\u624b\u6bb5\u3068\u3057\u3066\u306e\u51e6\u5206<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u5c11\u6570\u682a\u4e3b\u306e\u6574\u7406\u3068\u5b89\u5b9a\u682a\u4e3b\u306e\u78ba\u4fdd<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u5f8c\u7d99\u5019\u88dc\u3084\u5f79\u54e1\u3078\u306e\u682a\u5f0f\u79fb\u8ee2\u3068\u6bb5\u968e\u7684\u306a\u627f\u7d99<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3059\u308b3\u3064\u306e\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u682a\u4e3b\u5272\u5f53\u306b\u3088\u308b\u51e6\u5206<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u7b2c\u4e09\u8005\u5272\u5f53\u306b\u3088\u308b\u51e6\u5206<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u682a\u5f0f\u4ea4\u4ed8\u30fb\u4ee3\u7528\u4ea4\u4ed8\u306a\u3069\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u4ea4\u4ed8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306b\u3068\u3082\u306a\u3046\u624b\u7d9a\u3068\u6c7a\u8b70\u306e\u6ce8\u610f\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u975e\u516c\u958b\u4f1a\u793e\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u539f\u5247<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u6709\u5229\u767a\u884c\u306b\u5f53\u305f\u308b\u5834\u5408\u306e\u8ffd\u52a0\u5bfe\u5fdc<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u682a\u4fa1\u7b97\u5b9a\u306e\u8003\u3048\u65b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u51e6\u5206\u5dee\u76ca\u30fb\u51e6\u5206\u5dee\u640d\u306f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3067\u51e6\u7406<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u6d88\u5374\u3068\u306e\u4f1a\u8a08\u4e0a\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3092\u898b\u636e\u3048\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306e\u7a0e\u52d9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u6cd5\u4eba\u7a0e\u3067\u306f\u8cc7\u672c\u7b49\u53d6\u5f15\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u53d6\u5f97\u6bb5\u968e\u306e\u307f\u306a\u3057\u914d\u5f53\u306b\u6ce8\u610f<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u524d\u306b\u6574\u3048\u305f\u3044\u8cc7\u672c\u653f\u7b56\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3092\u4f1a\u793e\u58f2\u5374\u306e\u6e96\u5099\u306b\u6d3b\u304b\u3059\u305f\u3081\u306b<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306e\u4f1a\u793e\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u2026\u300d\u3001\u300c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3093\u3060\u308d\u3046\u2026\u300d\u3002\u305d\u306e\u3088\u3046\u306a\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306e\u4e0d\u5b89\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u300120\u5e74\u9593\u30fb500\u4ef6\u4ee5\u4e0a\u306e\u652f\u63f4\u5b9f\u7e3e\u306b\u57fa\u3065\u304d\u3001\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u304a\u8a71\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-d35281866eb7869a178cb5f67e0a4496 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/mitsukijapan.com\/ma\/contact\/\">\uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3068\u306f\uff5c\u4f1a\u793e\u58f2\u5374\u3067\u898b\u76f4\u3055\u308c\u308b\u8cc7\u672c\u653f\u7b56<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u305f\u307e\u307e\u653e\u7f6e\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u601d\u3044\u306e\u307b\u304b\u591a\u3044\u3082\u306e\u3067\u3059\u3002\u904e\u53bb\u306e\u682a\u5f0f\u8cb7\u3044\u53d6\u308a\u3084\u76f8\u7d9a\u3067\u4f1a\u793e\u306e\u624b\u5143\u306b\u623b\u3063\u305f\u682a\u5f0f\u304c\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-treasury-stock\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u81ea\u5df1\u682a\u5f0f\uff08\u91d1\u5eab\u682a\uff09<\/mark><\/a>\u3068\u3057\u3066\u6c7a\u7b97\u66f8\u306e\u7d14\u8cc7\u7523\u306b\u6b8b\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u306d\u3002\u3053\u308c\u3092\u3069\u3046\u6271\u3046\u304b\u306f\u3001\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u8cc7\u672c\u653f\u7b56\u306e\u5165\u53e3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u300c\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u300d\u306e\u4e00\u3064<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u4ed6\u8005\u3078\u5f15\u304d\u6e21\u3059\u884c\u70ba\u3092\u3044\u3044\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u306f\u65b0\u682a\u767a\u884c\u3068\u51e6\u5206\u3092\u307e\u3068\u3081\u3066\u300c\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u300d\u3068\u3057\u3066\u6271\u3044\u3001\u540c\u3058\u52df\u96c6\u624b\u7d9a\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f1a\u793e\u6cd5199\u6761\u4ee5\u4e0b<\/mark><\/a>\uff09\u3002\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u304c\u5897\u3048\u306a\u3044\u70b9\u304c\u3001\u65b0\u682a\u767a\u884c\u3068\u306e\u5206\u304b\u308c\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u51e6\u5206\u30fb\u53d6\u5f97\u30fb\u6d88\u5374\u306e\u95a2\u4fc2\u3092\u6574\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u682a\u5f0f\u306f\u3001\u53d6\u5f97\u3057\u3066\u4fdd\u6709\u3057\u3001\u305d\u306e\u5f8c\u306b\u51e6\u5206\u307e\u305f\u306f\u6d88\u5374\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u3067\u52d5\u304d\u307e\u3059\u3002\u51e6\u5206\u306f\u793e\u5916\u3078\u518d\u3073\u51fa\u3059\u884c\u70ba\u3001\u6d88\u5374\u306f\u5b8c\u5168\u306b\u6d88\u3057\u53bb\u308b\u884c\u70ba\u3067\u3001\u5411\u304b\u3046\u65b9\u5411\u304c\u9006\u3067\u3059\u306d\u3002\u4e0b\u8868\u3067\u4e09\u3064\u306e\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u53d6\u5f97<\/th><th>\u51e6\u5206\uff08\u8b72\u6e21\uff09<\/th><th>\u6d88\u5374<\/th><\/tr><\/thead><tbody><tr><td><strong>\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570<\/strong><\/td><td>\u5909\u308f\u3089\u306a\u3044\uff08\u81ea\u793e\u3067\u4fdd\u6709\uff09<\/td><td>\u5909\u308f\u3089\u306a\u3044<\/td><td>\u6e1b\u5c11\u3059\u308b<\/td><\/tr><tr><td><strong>\u682a\u5f0f\u306e\u52d5\u304f\u65b9\u5411<\/strong><\/td><td>\u793e\u5916\u304b\u3089\u81ea\u793e\u3078<\/td><td>\u81ea\u793e\u304b\u3089\u793e\u5916\u3078<\/td><td>\u6d88\u6ec5<\/td><\/tr><tr><td><strong>\u4e3b\u306a\u5834\u9762<\/strong><\/td><td>\u682a\u5f0f\u306e\u96c6\u7d04\u30fb\u76f8\u7d9a\u5bfe\u7b56<\/td><td>\u8cc7\u91d1\u8abf\u9054\u30fbM&amp;A\u5bfe\u4fa1\u30fb\u5b89\u5b9a\u682a\u4e3b\u306e\u78ba\u4fdd<\/td><td>\u682a\u5f0f\u7dcf\u6570\u306e\u8abf\u6574\u30fb\u6574\u7406<\/td><\/tr><tr><td><strong>\u767b\u8a18<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u4e0d\u8981<\/td><td>\u5fc5\u8981\uff08\u52b9\u529b\u767a\u751f\u5f8c2\u9031\u9593\u4ee5\u5185\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u524d\u306b\u682a\u4e3b\u69cb\u6210\u3092\u6574\u3048\u308b\u624b\u6bb5\u3068\u3057\u3066\u306e\u51e6\u5206<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u7d99\u8005\u4e0d\u5728\u3067\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u9078\u3076\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u591a\u304f\u306f\u3001\u682a\u5f0f\u306e\u5927\u534a\u3092\u81ea\u5206\u3068\u5bb6\u65cf\u3067\u63e1\u3063\u3066\u3044\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u904e\u53bb\u306e\u5897\u8cc7\u3084\u5275\u696d\u30e1\u30f3\u30d0\u30fc\u306e\u96e2\u8131\u3067\u3001\u5c11\u6570\u682a\u4e3b\u304c\u70b9\u5728\u3057\u3066\u3044\u308b\u4f1a\u793e\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u306f\u3053\u306e\u682a\u4e3b\u306e\u6563\u3089\u3070\u308a\u3092\u656c\u9060\u3057\u304c\u3061\u3067\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u51e6\u5206\u306f\u3001\u4ea4\u6e09\u524d\u306e\u5730\u306a\u3089\u3057\u306b\u4f7f\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u5c11\u6570\u682a\u4e3b\u306e\u6574\u7406\u3068\u5b89\u5b9a\u682a\u4e3b\u306e\u78ba\u4fdd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6563\u3089\u3070\u3063\u305f\u5c11\u6570\u682a\u4e3b\u306e\u682a\u3092\u4f1a\u793e\u304c\u8cb7\u3044\u53d6\u3063\u3066\u81ea\u5df1\u682a\u5f0f\u5316\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fe1\u983c\u3067\u304d\u308b\u76f8\u624b\u3078\u51e6\u5206\u3057\u76f4\u3059\u3002\u3053\u3046\u3059\u308b\u3068\u3001\u5c06\u6765\u3044\u3056M&amp;A\u3092\u3059\u308b\u969b\u306b\u3001\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u6271\u3044\u3084\u3059\u3044\u682a\u4e3b\u69cb\u6210\u3078\u7d44\u307f\u66ff\u3048\u3089\u308c\u307e\u3059\u3002\u53cb\u597d\u7684\u306a\u4e8b\u696d\u4f1a\u793e\u3078<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/third-party-allotment-of-new-shares\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u306e\u624b\u7d9a<\/mark><\/a>\u306e\u5f62\u3067\u51e6\u5206\u3059\u308c\u3070\u3001\u5b89\u5b9a\u682a\u4e3b\u306e\u78ba\u4fdd\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u5f8c\u7d99\u5019\u88dc\u3084\u5f79\u54e1\u3078\u306e\u682a\u5f0f\u79fb\u8ee2\u3068\u6bb5\u968e\u7684\u306a\u627f\u7d99<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u65cf\u3084\u5f79\u54e1\u306b\u4e00\u90e8\u3092\u627f\u7d99\u3055\u305b\u3064\u3064\u3001\u6b8b\u308a\u3092\u7b2c\u4e09\u8005\u3078\u8b72\u6e21\u3059\u308b\u3002\u3053\u3046\u3057\u305f\u4f75\u7528\u578b\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u3044\u3063\u305f\u3093\u4f1a\u793e\u3067\u53d7\u3051\u6b62\u3081\u3066\u304b\u3089\u914d\u5206\u3057\u76f4\u3059\u5f62\u304c\u53d6\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u8003\u3048\u65b9\u3068\u3057\u3066\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/how-to-use-treasury-stock\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4e8b\u696d\u627f\u7d99\u3067\u306e\u91d1\u5eab\u682a\u6d3b\u7528<\/mark><\/a>\u3068\u3082\u8fd1\u3044\u4f4d\u7f6e\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u3088\u304f\u3042\u308b\u76f8\u8ac7<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3088\u304f\u3042\u308b\u76f8\u8ac7\u3068\u3057\u3066\u3001\u300c20\u5e74\u524d\u306b\u51fa\u8cc7\u3057\u3066\u304f\u308c\u305f\u5143\u5f79\u54e1\u306e\u682a\u304c5\uff05\u3060\u3051\u6b8b\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u306e\u304b\u3089\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u8ad6\u70b9\u3067\u3059\u3002\u4f1a\u793e\u304c\u8cb7\u3044\u53d6\u3063\u3066\u81ea\u5df1\u682a\u5f0f\u5316\u3057\u3001\u4ea4\u6e09\u306e\u30c6\u30fc\u30d6\u30eb\u306b\u7740\u304f\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3002\u3053\u306e\u4e00\u624b\u3067\u4fa1\u683c\u4ea4\u6e09\u304c\u6ed1\u3089\u304b\u306b\u306a\u3063\u305f\u4f8b\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3059\u308b3\u3064\u306e\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u51e6\u5206\u306e\u65b9\u6cd5\u306f\u3001\u8ab0\u306b\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046\u304b\u3067\u5206\u304b\u308c\u307e\u3059\u3002\u5927\u304d\u304f\u306f\u682a\u4e3b\u5272\u5f53\u30fb\u7b2c\u4e09\u8005\u5272\u5f53\u30fb\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u4ea4\u4ed8\u306e3\u3064\u3002\u4f1a\u793e\u58f2\u5374\u306e\u6587\u8108\u3067\u3069\u308c\u3092\u9078\u3076\u304b\u306f\u3001\u76ee\u7684\u304c\u8cc7\u91d1\u306a\u306e\u304b\u682a\u4e3b\u69cb\u6210\u306e\u7d44\u307f\u66ff\u3048\u306a\u306e\u304b\u3067\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u682a\u4e3b\u5272\u5f53\u306b\u3088\u308b\u51e6\u5206<\/h3>\n\n\n\n<p 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class=\"wp-block-heading\">\u7b2c\u4e09\u8005\u5272\u5f53\u306b\u3088\u308b\u51e6\u5206<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u306e\u76f8\u624b\u3092\u9078\u3093\u3067\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046\u65b9\u6cd5\u3067\u3059\u3002\u4e8b\u696d\u4f1a\u793e\u3092\u5b89\u5b9a\u682a\u4e3b\u3068\u3057\u3066\u8fce\u3048\u308b\u5834\u9762\u3084\u3001\u5f8c\u7d99\u5019\u88dc\u3078\u96c6\u4e2d\u3055\u305b\u305f\u3044\u5834\u9762\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002\u7b2c\u4e09\u8005\u5272\u5f53\u306b\u3088\u308b\u51fa\u8cc7\u53d7\u3051\u5165\u308c\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a\u306b\u3088\u308b\u63d0\u643a<\/mark><\/a>\u306e\u5178\u578b\u7684\u306a\u5165\u53e3\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u52df\u96c6\u4e8b\u9805\u306f\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3067\u56fa\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u682a\u5f0f\u4ea4\u4ed8\u30fb\u4ee3\u7528\u4ea4\u4ed8\u306a\u3069\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u4ea4\u4ed8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u793e\u304cM&amp;A\u306e\u8cb7\u3044\u624b\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3067\u3001\u8cb7\u53ce\u5bfe\u4fa1\u3092\u73fe\u91d1\u3067\u306f\u306a\u304f\u81ea\u793e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u6e21\u3059\u624b\u6cd5\u3067\u3059\u3002\u624b\u5143\u8cc7\u91d1\u3092\u6e29\u5b58\u3067\u304d\u3001\u58f2\u4e3b\u5074\u306f\u8b72\u53d7\u4f01\u696d\uff08\u81ea\u793e\uff09\u306e\u682a\u4e3b\u3068\u3057\u3066\u6b8b\u308b\u305f\u3081\u3001\u30b7\u30ca\u30b8\u30fc\u3092\u53d6\u308a\u306b\u884c\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u7d44\u7e54\u518d\u7de8\u3067\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-through-share-issuance\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u682a\u5f0f\u4ea4\u4ed8\u306b\u3088\u308b\u8cb7\u53ce\u5bfe\u4fa1<\/mark><\/a>\u304c\u3053\u306e\u5f79\u5272\u3092\u62c5\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306b\u3068\u3082\u306a\u3046\u624b\u7d9a\u3068\u6c7a\u8b70\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u51e6\u5206\u305d\u306e\u3082\u306e\u306f\u96e3\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u6c7a\u8b70\u306e\u7a2e\u985e\u3068\u4fa1\u683c\u306e\u6c7a\u3081\u65b9\u3092\u5916\u3059\u3068\u3001\u5f8c\u3067\u30c8\u30e9\u30d6\u30eb\u306e\u706b\u7a2e\u306b\u306a\u308a\u307e\u3059\u3002\u975e\u516c\u958b\u4f1a\u793e\u304c\u62bc\u3055\u3048\u308b\u3079\u304d\u8981\u70b9\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u975e\u516c\u958b\u4f1a\u793e\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u539f\u5247<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u5236\u9650\u306e\u3042\u308b\u975e\u516c\u958b\u4f1a\u793e\u3067\u306f\u3001\u52df\u96c6\u4e8b\u9805\u306e\u6c7a\u5b9a\u306b\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u8981\u308a\u307e\u3059\uff08\u4f1a\u793e\u6cd5199\u67612\u9805\u3001309\u67612\u98055\u53f7\uff09\u3002\u5b9a\u6b3e\u3067\u53d6\u7de0\u5f79\u4f1a\u3078\u59d4\u4efb\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u8ab0\u306b\u3044\u304f\u3089\u3067\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046\u304b\u3092\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u3081\u308b\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u6709\u5229\u767a\u884c\u306b\u5f53\u305f\u308b\u5834\u5408\u306e\u8ffd\u52a0\u5bfe\u5fdc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f15\u53d7\u4eba\u306b\u3068\u3063\u3066\u7279\u306b\u6709\u5229\u306a\u4fa1\u984d\u3067\u51e6\u5206\u3059\u308b\u5834\u5408\u306f\u3001\u53d6\u7de0\u5f79\u304c\u305d\u306e\u5fc5\u8981\u6027\u3092\u682a\u4e3b\u7dcf\u4f1a\u3067\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u4f1a\u793e\u6cd5199\u67613\u9805\uff09\u3002\u8eab\u5185\u3084\u7279\u5b9a\u306e\u76f8\u624b\u3078\u5b89\u304f\u51fa\u3059\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3053\u3053\u3092\u8efd\u8996\u3059\u308b\u3068\u6c7a\u8b70\u306e\u6709\u52b9\u6027\u304c\u63fa\u3089\u304e\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u682a\u4fa1\u7b97\u5b9a\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fa1\u984d\u306e\u59a5\u5f53\u6027\u306f\u51e6\u5206\u306e\u6210\u5426\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002\u76f8\u624b\u304c\u30aa\u30fc\u30ca\u30fc\u3084\u89aa\u65cf\u306a\u3089\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/how-to-calculate-the-price\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u306e\u8003\u3048\u65b9<\/mark><\/a>\u304c\u57fa\u6e96\u3068\u306a\u308a\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3084\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3092\u7d44\u307f\u5408\u308f\u305b\u307e\u3059\u3002\u7b2c\u4e09\u8005\u4f01\u696d\u304c\u76f8\u624b\u306e\u3068\u304d\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u3067\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u306b\u8fd1\u3044\u767a\u60f3\u3067\u5024\u6c7a\u3081\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u81ea\u5df1\u682a\u5f0f \u51e6\u5206 \u4ed5\u8a33\u300d\u3067\u8ff7\u3046\u62c5\u5f53\u8005\u306f\u591a\u3044\u3082\u306e\u3067\u3059\u3002\u52d8\u6240\u306f\u4e00\u3064\u3002\u51e6\u5206\u5dee\u984d\u304c\u640d\u76ca\u3067\u306f\u306a\u304f\u3001\u7d14\u8cc7\u7523\u306e\u4e2d\u3067\u52d5\u304f\u3068\u3044\u3046\u70b9\u306b\u5c3d\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u51e6\u5206\u5dee\u76ca\u30fb\u51e6\u5206\u5dee\u640d\u306f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3067\u51e6\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u304c\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u308c\u3070\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca\u3001\u4e0b\u56de\u308c\u3070\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u640d\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u53ce\u76ca\u30fb\u8cbb\u7528\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3067\u53d7\u3051\u6b62\u3081\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c1\u53f7\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u51e6\u5206\u306e\u5834\u9762<\/th><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><\/tr><\/thead><tbody><tr><td>\u51e6\u5206\u5dee\u76ca\u304c\u51fa\u305f\u3068\u304d<\/td><td>\u73fe\u9810\u91d1 1,000<\/td><td>\u81ea\u5df1\u682a\u5f0f 800<br>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1 200<\/td><\/tr><tr><td>\u51e6\u5206\u5dee\u640d\u304c\u51fa\u305f\u3068\u304d<\/td><td>\u73fe\u9810\u91d1 600<br>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1 200<\/td><td>\u81ea\u5df1\u682a\u5f0f 800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u640d\u304c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u8d85\u3048\u308b\u5206\u306f\u3001\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u304b\u3089\u88dc\u586b\u3057\u307e\u3059\u3002\u4e0b\u8868\u304c\u57fa\u672c\u306e\u4ed5\u8a33\u3067\u3059\uff08\u6570\u5024\u306f\u4eee\u306e\u91d1\u984d\uff09\u3002\u8a73\u3057\u3044\u57fa\u6e96\u306f<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=28\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c1\u53f7<\/mark><\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u6d88\u5374\u3068\u306e\u4f1a\u8a08\u4e0a\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u5374\u306e\u5834\u5408\u3082\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u6e1b\u3089\u3057\u307e\u3059\u304c\u3001\u682a\u5f0f\u305d\u306e\u3082\u306e\u304c\u6d88\u3048\u308b\u70b9\u3067\u51e6\u5206\u3068\u5206\u304b\u308c\u307e\u3059\u3002\u4ed5\u8a33\u306e\u6bd4\u8f03\u3084\u300c\u51e6\u5206 \u6d88\u5374 \u9055\u3044\u300d\u306e\u6574\u7406\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-the-elimination-cancellation-or-disposal-of-treasury-stock-methods-purpose-benefits-limitations-journal-entries-and-accounting-treatment-are-also-explained\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u6d88\u5374\u3068\u51e6\u5206\u306e\u9055\u3044<\/mark><\/a>\u3067\u8a73\u3057\u304f\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3092\u898b\u636e\u3048\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306e\u7a0e\u52d9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u6cd5\u4eba\u5074\u3068\u682a\u4e3b\u5074\u3067\u6271\u3044\u304c\u5206\u304b\u308c\u308b\u70b9\u306b\u3001\u6ce8\u610f\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u3067\u306f\u8cc7\u672c\u7b49\u53d6\u5f15\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3057\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u3042\u305f\u308a\u3001\u51e6\u5206\u5dee\u76ca\u306b\u6cd5\u4eba\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u3082\u4e0d\u8ab2\u7a0e\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/02\/35.htm\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/mark><\/a>\uff09\u3002\u4f1a\u793e\u306e\u640d\u76ca\u306b\u306f\u4e57\u3063\u3066\u3053\u306a\u3044\u3068\u7406\u89e3\u3057\u3066\u304a\u3051\u3070\u8db3\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u53d6\u5f97\u6bb5\u968e\u306e\u307f\u306a\u3057\u914d\u5f53\u306b\u6ce8\u610f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u843d\u3068\u3057\u7a74\u306f\u51e6\u5206\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u524d\u306e\u53d6\u5f97\u6bb5\u968e\u306b\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u682a\u4e3b\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u3068\u304d\u3001\u4ee3\u91d1\u306e\u4e00\u90e8\u304c\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u682a\u4e3b\u5074\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/when-deemed-dividends-arise\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u307f\u306a\u3057\u914d\u5f53\u306e\u6271\u3044<\/mark><\/a>\u3092\u53d6\u5f97\u524d\u306b\u8a66\u7b97\u3057\u3066\u304a\u304f\u3068\u3001\u624b\u53d6\u308a\u306e\u898b\u8fbc\u307f\u9055\u3044\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u524d\u306b\u6574\u3048\u305f\u3044\u8cc7\u672c\u653f\u7b56\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u3044\u624b\u63a2\u3057\u3092\u59cb\u3081\u308b\u524d\u306b\u682a\u4e3b\u3068\u682a\u5f0f\u306e\u72b6\u614b\u3092\u70b9\u691c\u3057\u3066\u304a\u304f\u3068\u3001\u305d\u306e\u5f8c\u306e\u4ea4\u6e09\u304c\u901f\u304f\u9032\u307f\u307e\u3059\u3002\u652f\u63f4\u73fe\u5834\u3067\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u682a\u4e3b\u540d\u7c3f\u3068\u5b9f\u614b\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\uff08\u540d\u7fa9\u682a\u30fb\u6240\u5728\u4e0d\u660e\u682a\u4e3b\u306e\u6709\u7121\uff09<\/li>\n\n\n\n<li>\u5c11\u6570\u682a\u4e3b\u3084\u96e2\u8131\u3057\u305f\u5143\u5f79\u54e1\u306e\u682a\u304c\u6563\u3089\u3070\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u4f1a\u793e\u306b\u623b\u3059\u3079\u304d\u682a\u304c\u3042\u308b\u304b\u3001\u623b\u3059\u5834\u5408\u306e\u8cc7\u91d1\u7e70\u308a<\/li>\n\n\n\n<li>\u51e6\u5206\u30fb\u53d6\u5f97\u306b\u304b\u304b\u308b\u6c7a\u8b70\u3068\u4fa1\u683c\u6839\u62e0\u304c\u6574\u3063\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u307f\u306a\u3057\u914d\u5f53\u306a\u3069\u682a\u4e3b\u5074\u306e\u7a0e\u8ca0\u62c5\u3092\u4e8b\u524d\u306b\u8a66\u7b97\u3057\u305f\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3046\u3057\u305f\u5730\u306a\u3089\u3057\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-prep-checklist\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u6e96\u5099\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/mark><\/a>\u306e\u4e00\u90e8\u3067\u3082\u3042\u308a\u3001\u6700\u7d42\u7684\u306b\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u682a\u5f0f\u8b72\u6e21\u306e\u9032\u3081\u65b9<\/mark><\/a>\u3078\u3064\u306a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u3068\u306e\u95a2\u9023\u3067\u5b9f\u969b\u306b\u591a\u3044\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-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u8b72\u6e21\u306f\u540c\u3058\u610f\u5473\u3067\u3059\u304b<\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u73fe\u5834\u3067\u306f\u540c\u3058\u5834\u9762\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u8a00\u8449\u3067\u3059\u3002\u4f1a\u793e\u6cd5\u4e0a\u306f\u300c\u51e6\u5206\u300d\u304c\u6b63\u5f0f\u306a\u547c\u3073\u540d\u3067\u3001\u793e\u5916\u3078\u58f2\u308b\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u6e21\u3059\u3068\u3044\u3063\u305f\u884c\u70ba\u3092\u5e83\u304f\u542b\u307f\u307e\u3059\u3002\u8b72\u6e21\u306f\u51e6\u5206\u306e\u4e00\u3064\u3068\u6349\u3048\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong>\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u51e6\u5206\u3068\u6d88\u5374\u306f\u3069\u3061\u3089\u304c\u5f97\u3067\u3059\u304b<\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u76ee\u7684\u6b21\u7b2c\u3067\u3059\u3002\u682a\u4e3b\u69cb\u6210\u3092\u7d44\u307f\u66ff\u3048\u305f\u3044\u306a\u3089\u51e6\u5206\u3001\u682a\u5f0f\u7dcf\u6570\u3092\u6e1b\u3089\u3057\u3066\u6574\u7406\u3057\u305f\u3044\u306a\u3089\u6d88\u5374\u304c\u5411\u304d\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u524d\u3067\u3042\u308c\u3070\u3001\u6562\u3048\u3066\u682a\u4e3b\u3092\u5897\u3084\u3059\u51e6\u5206\u306f\u9078\u629e\u3055\u308c\u96e3\u3044\u3067\u3059\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><strong>\u51e6\u5206\u3067\u4f1a\u793e\u306b\u304a\u91d1\u304c\u5165\u308b\u3068\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u304b<\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6cd5\u4eba\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u8cc7\u672c\u7b49\u53d6\u5f15\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u51e6\u5206\u5dee\u76ca\u304c\u640d\u76ca\u306b\u4e57\u3089\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u53d6\u5f97\u6642\u306e\u307f\u306a\u3057\u914d\u5f53\u306a\u3069\u3001\u682a\u4e3b\u5074\u306e\u8ab2\u7a0e\u306f\u5225\u9014\u306e\u78ba\u8a8d\u304c\u8981\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780277663932\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong>\u975e\u516c\u958b\u4f1a\u793e\u3067\u3082\u81ea\u7531\u306b\u51e6\u5206\u3067\u304d\u307e\u3059\u304b<\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u81ea\u7531\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u8981\u308a\u3001\u6709\u5229\u306a\u4fa1\u984d\uff08\u8457\u3057\u304f\u4f4e\u984d\uff09\u306a\u3089\u53d6\u7de0\u5f79\u306e\u8aac\u660e\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5b9a\u6b3e\u3067\u53d6\u7de0\u5f79\u4f1a\u306b\u59d4\u4efb\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u7bc4\u56f2\u3067\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780446454199\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong>\u6563\u3089\u3070\u3063\u305f\u5c11\u6570\u682a\u4e3b\u306e\u682a\u306f\u3069\u3046\u6271\u3048\u3070\u3088\u3044\u3067\u3059\u304b<\/strong><\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4f1a\u793e\u3067\u8cb7\u3044\u53d6\u3063\u3066\u81ea\u5df1\u682a\u5f0f\u5316\u3057\u3001\u6d88\u5374\u3059\u308b\u304b\u3001\u5fc5\u8981\u306a\u3089\u4fe1\u983c\u3067\u304d\u308b\u76f8\u624b\u3078\u51e6\u5206\u3057\u76f4\u3059\u306e\u304c\u3088\u3044\u3067\u3059\u3002\u8cb7\u3044\u624b\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u524d\u306b\u6574\u3048\u3066\u304a\u304f\u3068\u3001\u4fa1\u683c\u4ea4\u6e09\u3067\u3064\u307e\u305a\u304d\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-4.jpg\" alt=\"\" class=\"wp-image-3067\"\/><\/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\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-3.jpg\" alt=\"\" class=\"wp-image-3068\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u8b72\u6e21\uff09\u3092\u4f1a\u793e\u58f2\u5374\u306e\u6e96\u5099\u306b\u6d3b\u304b\u3059\u305f\u3081\u306b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u793e\u5916\u3078\u51fa\u3057\u3001\u682a\u4e3b\u69cb\u6210\u3092\u7d44\u307f\u66ff\u3048\u308b\u305f\u3081\u306e\u8cc7\u672c\u653f\u7b56\u306e\u624b\u6bb5\u3067\u3059\u3002\u682a\u4e3b\u5272\u5f53\u30fb\u7b2c\u4e09\u8005\u5272\u5f53\u30fb\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u4ea4\u4ed8\u306e3\u3064\u304c\u3042\u308a\u3001\u51e6\u5206\u5dee\u76ca\u306b\u6cd5\u4eba\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u682a\u4e3b\u306e\u6563\u3089\u3070\u308a\u306b\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u307b\u3069\u3001\u8cb7\u3044\u624b\u3092\u63a2\u3059\u524d\u306e\u5730\u306a\u3089\u3057\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u652f\u63f4\u3067\u57f9\u3063\u305f\u7d4c\u9a13\u3068\u7a0e\u52d9\u306e\u77e5\u898b\u3092\u3082\u3068\u306b\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u304b\u3089\u682a\u4e3b\u69cb\u6210\u306e\u6574\u7406\u3001\u4f1a\u793e\u58f2\u5374\u307e\u3067\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u3048\u307e\u3059\u3002\u8cc7\u672c\u653f\u7b56\u306e\u898b\u76f4\u3057\u3092\u8003\u3048\u59cb\u3081\u305f\u6bb5\u968e\u3067\u3001\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-35d6ba0785dbc0629f8ad4f810c4ee46 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&#038;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    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