{"id":2280,"date":"2025-11-05T15:10:22","date_gmt":"2025-11-05T06:10:22","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2280"},"modified":"2025-11-05T15:25:14","modified_gmt":"2025-11-05T06:25:14","slug":"what-is-the-elimination-cancellation-or-disposal-of-treasury-stock-methods-purpose-benefits-limitations-journal-entries-and-accounting-treatment-are-also-explained","status":"publish","type":"column","link":"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\/","title":{"rendered":"\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u3068\u51e6\u5206\u306e\u9055\u3044\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u5236\u9650\u3068\u624b\u7d9a\u30fb\u4ed5\u8a33\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p>\u4f01\u696d\u7d4c\u55b6\u8005\u3084\u682a\u4e3b\u306b\u3068\u3063\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6d3b\u7528\u306f\u91cd\u8981\u306a\u7d4c\u55b6\u6226\u7565\u306e\u4e00\u3064\u3068\u306a\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u30fb\u51e6\u5206\u3092\u4e2d\u5fc3\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u76ee\u7684\u3068\u30e1\u30ea\u30c3\u30c8\u3001\u5236\u9650\u30fb\u898f\u5236\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5404\u53d6\u5f15\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div 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class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u306e\u5236\u9650<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u306e\u30dd\u30a4\u30f3\u30c8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u306f<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u306e\u5236\u9650<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u3068\u304d\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u30fb\u6d88\u5374\u30fb\u51e6\u5206\u306b\u304a\u3051\u308b\u4ed8\u968f\u8cbb\u7528<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u30fb\u51e6\u5206\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p>\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\"><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\"><strong>\u81ea\u5df1\u682a\u5f0f\u3068\u306f<\/strong><\/h2>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u3068\u306f\u3001\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u682a\u5f0f\u306e\u3046\u3061\u3001\u81ea\u3089\u304c\u53d6\u5f97\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4ed6\u306e\u547c\u3073\u65b9\u3068\u3057\u3066\u306f\u300c\u91d1\u5eab\u682a\u300d\u3068\u3082\u8a00\u308f\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e7\u5546\u6cd5\u3067\u306f\u81ea\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u539f\u5247\u7981\u6b62\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u30012001\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u53d6\u5f97\u5236\u9650\u304c\u7de9\u548c\u3055\u308c\u30012001\u5e7410\u6708\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u306e\u6d3b\u7528\u304c\u539f\u5247\u3068\u3057\u3066\u89e3\u7981\u3055\u308c\u307e\u3057\u305f\u3002\u5236\u9650\u306f\u5927\u5e45\u306b\u7de9\u548c\u3055\u308c\u3001\u8ca1\u6e90\u306b\u3088\u308b\u5206\u914d\u53ef\u80fd\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u682a\u6570\u306e\u5236\u9650\u306a\u304f\u81ea\u5df1\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-2e6433c25120d3f441d21ed2a2e63f39\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-treasury-stock\/\">\u81ea\u5df1\u682a\u5f0f\u3068\u306f\uff1f\u81ea\u793e\u682a\u5f0f\u3068\u306e\u9055\u3044\u30fb\u8b70\u6c7a\u6a29\u30fb\u53d6\u5f97\u30e1\u30ea\u30c3\u30c8\u3068\u5236\u9650\u30fb\u4ed5\u8a33<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97<\/strong>\u3057\u305f\u5f8c\u306b\u6d88\u5374\u30fb\u51e6\u5206\u3059\u308b<\/h3>\n\n\n\n<p>\u672c\u9805\u3067\u306f\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u53d6\u5f97\u3059\u308b\u3053\u3068\u306e\u76ee\u7684\u3084\u53d6\u5f97\u6642\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u306f<\/strong><\/h4>\n\n\n\n<p>\u81ea\u793e\u306e\u767a\u884c\u3057\u305f\u682a\u5f0f\u3092\u682a\u4e3b\u304b\u3089\u8cb7\u3044\u623b\u3059\u884c\u70ba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u682a\u4e3b\u304b\u3089\u3059\u308b\u3068\u6240\u6709\u3059\u308b\u682a\u5f0f\u3092\u767a\u884c\u6cd5\u4eba\u306b\u8b72\u6e21\u3059\u308b\u3068\u3044\u3046\u884c\u70ba\u306b\u306a\u308a\u307e\u3059\u3002\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306b\u306f\u5e02\u5834\u304b\u3089\u6d41\u901a\u3057\u3066\u3044\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u304c\u3001\u672a\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u500b\u4eba\u682a\u4e3b\u304b\u3089\u8cb7\u3044\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-51ad2ed744d8324e429d730ef33dec01\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u306f\uff5c\u4e2d\u5c0f\u4f01\u696d\u306e\u76ee\u7684\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u5f93\u696d\u54e1\u306e\u51e6\u9047<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u3092<strong>\u53d6\u5f97\u3059\u308b<\/strong>\u30e1\u30ea\u30c3\u30c8<\/h4>\n\n\n\n<p>\u4f01\u696d\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u682a\u4fa1\u7dad\u6301\u3084\u7d44\u7e54\u518d\u7de8\u306e\u5186\u6ed1\u5316\u3001\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u306a\u3069\u3001\u69d8\u3005\u306a\u76ee\u7684\u3067\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306e\u30e1\u30ea\u30c3\u30c8<\/th><th>\u8a73\u7d30\u5185\u5bb9\u3068\u52b9\u679c<\/th><\/tr><\/thead><tbody><tr><td>\u682a\u4fa1\u306e\u7dad\u6301\u3084\u5411\u4e0a\u3092\u56f3\u308b\u305f\u3081<\/td><td>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\u305d\u308c\u304c\u516c\u6b63\u4fa1\u5024\u3067\u884c\u308f\u308c\u308b\u9650\u308a\u306f\u3001\u682a\u4fa1\u306b\u5bfe\u3057\u3066\u4e2d\u7acb\u3067\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u5834\u5408\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306f\u7d4c\u55b6\u9663\u304c\u73fe\u5728\u306e\u682a\u4fa1\u3092\u5272\u5b89\u3068\u8003\u3048\u3066\u3044\u308b\u30b7\u30b0\u30ca\u30eb\u306b\u306a\u308b\u305f\u3081\u3001\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/td><\/tr><tr><td>\u914d\u5f53\u6027\u5411\u306e\u6539\u5584<\/td><td>\u4fdd\u6709\u682a\u5f0f\u6570\u306e\u6e1b\u5c11\u306b\u3088\u308a\u3001\u682a\u5f0f\u6570\u3042\u305f\u308a\u306e\u5229\u76ca\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u3067\u3001\u914d\u5f53\u6027\u5411\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/td><\/tr><tr><td>\u7d44\u7e54\u518d\u7de8\u306e\u5186\u6ed1\u5316<\/td><td>\u81ea\u5df1\u682a\u5f0f\u3092\u3001\u682a\u5f0f\u4ea4\u63db\u3084\u682a\u5f0f\u4ea4\u4ed8\u3001\u5438\u53ce\u5408\u4f75\u306a\u3069\u306eM&amp;A\u306e\u969b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/td><\/tr><tr><td>\u6575\u5bfe\u7684\u8cb7\u53ce\u5bfe\u7b56<\/td><td>\u6575\u5bfe\u7684\u8cb7\u53ce\u3092\u4ed5\u639b\u3051\u3089\u308c\u305f\u969b\u306b\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u4fa1\u306e\u4e0a\u6607\u306b\u7e4b\u304c\u308a\u307e\u3059\u306e\u3067\u3001\u6575\u5bfe\u4f01\u696d\u306e\u53d6\u5f97\u30b3\u30b9\u30c8\u3082\u5897\u52a0\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u4ed6\u793e\u3078\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u6575\u5bfe\u7684\u8cb7\u53ce\u8005\u306e\u6240\u6709\u5272\u5408\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/td><\/tr><tr><td>\u4e8b\u696d\u627f\u7d99<\/td><td>\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u969b\u306b\u5f8c\u7d99\u8005\u304c\u5c11\u6570\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5f8c\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u3068\u3057\u3066\u904e\u534a\u6570\u4ee5\u4e0a\u306e\u8b70\u6c7a\u6a29\u3092\u7372\u5f97\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u306e\u969b\u306b\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u306e\u78ba\u4fdd\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u89aa\u65cf\u3060\u3051\u3067\u306f\u306a\u304f\u7b2c\u4e09\u8005\u3078\u306e\u627f\u7d99\u306b\u3082\u975e\u5e38\u306b\u52b9\u679c\u7684\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1f8c449737f4d0e586140f49af8b7575\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a\u3068\u306f\uff1fM&amp;A\u3068\u306e\u9055\u3044\u30fb\u63d0\u643a\u65b9\u6cd5\u30fb\u9032\u3081\u65b9\u30fb\u4e8b\u4f8b<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f<strong>\u53d6\u5f97\u306b\u304a\u3051\u308b\u5236\u9650<\/strong><\/h4>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u4e3b\u306a\u5236\u9650\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u8ca1\u6e90\u898f\u5236\u3068\u53d6\u5f97\u624b\u7d9a\u306e2\u3064\u306e\u89b3\u70b9\u304b\u3089\u3001\u9075\u5b88\u3059\u3079\u304d\u8981\u4ef6\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u5236\u9650\u306e\u7a2e\u985e<\/th><th>\u8a73\u7d30\u5185\u5bb9\u3068\u8981\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>\u8ca1\u6e90\u898f\u5236<\/td><td>\u4f1a\u793e\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u969b\u306f\u3001\u53d6\u5f97\u65e5\u6642\u70b9\u3067\u306e\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u8ca1\u6e90\u898f\u5236\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3067\u3059\u3002\u5206\u914d\u53ef\u80fd\u984d\u306f\u5270\u4f59\u91d1\u3092\u57fa\u6e96\u306b\u8a08\u7b97\u3055\u308c\u3001\u4e00\u5b9a\u306e\u9805\u76ee\u3092\u52a0\u6e1b\u7b97\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u306f\u5270\u4f59\u91d1\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/td><\/tr><tr><td>\u53d6\u5f97\u624b\u7d9a\uff1a\u4e0d\u7279\u5b9a\u306e\u682a\u4e3b\u304b\u3089\u53d6\u5f97\u3059\u308b\u5834\u5408<\/td><td>\u4e0d\u7279\u5b9a\u306e\u682a\u4e3b\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u682a\u4e3b\u5e73\u7b49\u306e\u539f\u5247\u306b\u53cd\u3059\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u305f\u3081\u3001\u624b\u7d9a\u306f\u6bd4\u8f03\u7684\u7c21\u5358\u3067\u3059\u3002\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u666e\u901a\u6c7a\u8b70\u306b\u3088\u308b\u627f\u8a8d\u304c\u3042\u308c\u3070\u53d6\u5f97\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/td><\/tr><tr><td>\u53d6\u5f97\u624b\u7d9a\uff1a\u7279\u5b9a\u306e\u682a\u4e3b\u304b\u3089\u53d6\u5f97\u3059\u308b\u5834\u5408<\/td><td>\u7279\u5b9a\u306e\u682a\u4e3b\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u8cb7\u53d6\u4fa1\u683c\u306b\u3088\u3063\u3066\u306f\u682a\u4e3b\u5e73\u7b49\u306e\u539f\u5247\u306b\u9055\u53cd\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7279\u5b9a\u306e\u682a\u4e3b\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u682a\u4e3b\u306b\u3082\u6295\u4e0b\u8cc7\u672c\u3092\u56de\u53ce\u3059\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u58f2\u4e3b\u8ffd\u52a0\u8acb\u6c42\u6a29\u3068\u547c\u3073\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u969b\u306e\u624b\u7d9a\u306f\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u76f8\u624b\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u306e\u300c\u6d88\u5374\u300d\u3068\u300c\u51e6\u5206\u300d\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306f\u3001\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u793e\u5185\u3067\u6d88\u6ec5\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u304c\u6e1b\u5c11\u3057\u3001\u682a\u5f0f\u304c\u5e02\u5834\u304b\u3089\u5b8c\u5168\u306b\u6d88\u3048\u307e\u3059\u3002\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u640d\u300d\u3068\u3057\u3066\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u6e1b\u984d\u3057\u307e\u3059\u3002\u682a\u5f0f\u6570\u306e\u9069\u6b63\u5316\u3084\u682a\u4fa1\u8abf\u6574\u3001\u8cb7\u53ce\u9632\u885b\u306a\u3069\u306e\u76ee\u7684\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u3001\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u793e\u5916\u306e\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u30fb\u653e\u51fa\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306f\u6e1b\u5c11\u305b\u305a\u3001\u682a\u5f0f\u304c\u5e02\u5834\u306b\u623b\u308a\u307e\u3059\u3002\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca\u300d\u307e\u305f\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u640d\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3084\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3001M&amp;A\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u300c\u511f\u5374\u300d\u3068\u3044\u3046\u8a00\u3044\u65b9\u3092\u898b\u304b\u3051\u307e\u3059\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6587\u8108\u3067\u306f\u4f7f\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u901a\u5e38\u3001\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u4fa1\u5024\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u5316\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u6307\u3057\u307e\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u306e\u5834\u5408\u306f\u300c\u6d88\u5374\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u6b63\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n\n\n\n<p>\u672c\u9805\u3067\u306f\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306b\u3064\u3044\u3066\u3001\u76ee\u7684\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u5236\u9650\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u7686\u69d8\u306e\u7d4c\u55b6\u5224\u65ad\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u3068\u306f<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u3068\u306f\u3001\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u3092\u6d88\u6ec5\u3055\u305b\u3001\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u3092\u6e1b\u3089\u3059\u884c\u70ba\u3067\u3059\u3002\u53d6\u5f97\u3057\u305f\u3060\u3051\u3067\u306f\u91d1\u5eab\u682a\u3068\u3057\u3066\u4f1a\u793e\u306b\u6b8b\u308a\u307e\u3059\u304c\u3001\u6d88\u5374\u3092\u3059\u308b\u3053\u3068\u3067\u767a\u884c\u6e08\u682a\u5f0f\u6570\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002\u682a\u6570\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u4fa1\u306e\u4e0a\u6607\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6d88\u5374\u3092\u884c\u3046\u969b\u306b\u306f\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u306b\u306a\u308b\u306a\u3069\u6ce8\u610f\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u682a\u4fa1\u306e\u5411\u4e0a\uff08\u7406\u8ad6\u7684\u306b\u306f\u682a\u4fa1\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\uff09<\/h4>\n\n\n\n<p>\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u5374\u3057\u3066\u3082\u3001\u672c\u8cea\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306b\u306f\u4f55\u3089\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u767a\u884c\u6e08\u682a\u5f0f\u6570\u304c\u6e1b\u308b\u3053\u3068\u3067\u3001\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u4e00\u682a\u5f53\u305f\u308a\u306e\u6307\u6a19\uff08\u5229\u76ca\u3001\u7d14\u8cc7\u7523\uff09\u3084\u682a\u5f0f\u5e02\u5834\u3067\u306e\u9700\u7d66\u304c\u6539\u5584\u3057\u3001\u682a\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u306e\u5236\u9650<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u4ee4\u306b\u3088\u308b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u6d88\u5374\u306e\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u5236\u9650\u306f\u4e0b\u8a18\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u304c\u5fc5\u8981<\/h4>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306b\u306f\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 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class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u306f<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u7b2c\u4e09\u8005\u3078\u306e\u58f2\u5374\u3084\u3001\u5bc4\u4ed8\u3001\u682a\u5f0f\u4ea4\u63db\u3001\u4f75\u5408\u306a\u3069\u306e\u4f01\u696d\u518d\u7de8\u306e\u305f\u3081\u306b\u5229\u7528\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u6d88\u5374\u306f\u682a\u3092\u6d88\u6ec5\u3055\u305b\u308b\u884c\u70ba\u306e\u305f\u3081\u3001\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u304c\u6e1b\u5c11\u3057\u307e\u3059\u304c\u3001\u51e6\u5206\u306f\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u305f\u3081\u306b\u7b2c\u4e09\u8005\u306b\u6e21\u3059\u3068\u3044\u3046\u884c\u70ba\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u304c\u6e1b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6d88\u5374\u3068\u51e6\u5206\u306f\u3001\u4f3c\u305f\u96f0\u56f2\u6c17\u3092\u611f\u3058\u308b\u8a00\u8449\u3067\u3059\u304c\u3001\u6d88\u5374\uff1d\u6d88\u6ec5\u3067\u3042\u308a\u3001\u51e6\u5206\uff1d\u8b72\u6e21\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u51e6\u5206\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u516c\u958b\u5e02\u5834\u3067\u306e\u58f2\u5374\u3084\u3001\u7279\u5b9a\u306e\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u8b72\u6e21\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3078\u306e\u4f9b\u7d66\u3001M&amp;A\u5b9f\u884c\u6642\u306e\u5bfe\u4fa1\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u306e\u30e1\u30ea\u30c3\u30c8<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u4e3b\u306b\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">M&amp;A\u306e\u539f\u8cc7\u3068\u3057\u3066\u6d3b\u7528<\/h4>\n\n\n\n<p>M&amp;A\u5b9f\u884c\u6642\u306e\u5bfe\u4fa1\u3084\u682a\u5f0f\u4ea4\u63db\u306a\u3069\u4e8b\u696d\u518d\u7de8\u3092\u884c\u3046\u969b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u3001\u6d88\u5374\u3068\u9055\u3044\u3001\u91d1\u92ad\u7684\u306a\u5bfe\u4fa1\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4f01\u696d\u306e\u4e8b\u696d\u518d\u7de8\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u305f\u3081\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u53d6\u5f97\u6642\u306e\u4fa1\u683c\u304c\u975e\u5e38\u306b\u9700\u8981\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u682a\u4fa1\u304c\u5272\u5b89\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cc7\u91d1\u8abf\u9054<\/h4>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u58f2\u5374\u306b\u3088\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3<\/h4>\n\n\n\n<p>\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3057\u3066\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5e30\u5c5e\u610f\u8b58\u3092\u9ad8\u3081\u4f01\u696d\u306e\u6210\u9577\u3092\u4fc3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u306e\u5236\u9650<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u4ee4\u306b\u3088\u308b\u5236\u9650\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u51e6\u5206\u306e\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u5236\u9650\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u65b0\u682a\u767a\u884c\u624b\u7d9a<\/h4>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u3001\u65b0\u682a\u767a\u884c\u3068\u5171\u306b\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u91d1\u306e\u6255\u3044\u8fbc\u307f\u3092\u53d7\u3051\u3066\u3001\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u4ee3\u308f\u308a\u306b\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u30fb\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u304c\u5fc5\u8981<\/h4>\n\n\n\n<p>\u4f1a\u793e\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u969b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306b\u3088\u3063\u3066\u3001\u51e6\u5206\u3059\u308b\u682a\u5f0f\u6570\u3084\u682a\u5f0f\u306e\u6255\u8fbc\u91d1\u984d\u306a\u3069\u306b\u3064\u3044\u3066\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u5834\u4f1a\u793e\u3084\u5b9a\u6b3e\u3067\u53d6\u7de0\u5f79\u4f1a\u306b\u6a29\u9650\u79fb\u8b72\u3057\u3066\u3044\u308b\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-e21e560d2ad99eb348fcf5c5c2ff790d\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-a-disposition-transfer-of-treasury-stock-a-simple-explanation-of-the-benefits-and-three-methods-that-can-be-utilized\/\">\u81ea\u5df1\u682a\u5f0f\u306e\u8b72\u6e21\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u30fb\u58f2\u5374\u65b9\u6cd5\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-11\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f<\/strong>\u306e<strong>\u4f1a\u8a08\u51e6\u7406<\/strong><\/h2>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u53d6\u5f97\u3001\u6d88\u5374\u3001\u51e6\u5206\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f<\/strong>\u306e<strong>\u53d6\u5f97\u6642\u306e\u4ed5\u8a33<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u884c\u3063\u305f\u969b\u306b\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3042\u308b\u300c\u81ea\u5df1\u682a\u5f0f\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7121\u511f\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u4ed5\u8a33\u306e\u5fc5\u8981\u306f\u306a\u304f\u3001\u81ea\u5df1\u682a\u5f0f\u6570\u306e\u5897\u52a0\u3060\u3051\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u5df1\u682a\u5f0f\u3092\u73fe\u91d11,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h4>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u501f\u65b9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u8cb8\u65b9<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u81ea\u5df1\u682a\u5f0f<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,000,000\u5186<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u73fe\u91d1<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,000,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u81ea\u5df1\u682a\u5f0f\u3092\u73fe\u91d11,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/figcaption><\/figure>\n\n\n\n<p>\u671f\u672b\u306b\u4fdd\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u306e\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u306e\u672b\u5c3e\u306b\u300c\u25b2\u81ea\u5df1\u682a\u5f0f\u300d\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u5f62\u5f0f\u3067\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8b72\u6e21\u3057\u305f\u682a\u4e3b\u5074\u3067\u306f\u7a0e\u52d9\u4e0a\u306e\u300c\u307f\u306a\u3057\u914d\u5f53\u300d\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-03baaa720f9437a9695862f3b7fbca8f\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/when-deemed-dividends-arise\/\">\u307f\u306a\u3057\u914d\u5f53\u3068\u306f\uff1fM&amp;A\u30fb\u4e8b\u696d\u627f\u7d99\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u30fb\u6e1b\u8cc7\u30fb\u6b8b\u4f59\u8ca1\u7523\u5206\u914d<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f<\/strong>\u306e<strong>\u6d88\u5374\u6642\u306e\u4ed5\u8a33<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u5374\u3057\u305f\u969b\u306b\u306f\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u640d\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u640d\u306f\u3001<a>\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u300d<\/a>\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h4>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u501f\u65b9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u8cb8\u65b9<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u640d<br>\uff08\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\uff09<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,000,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u81ea\u5df1\u682a\u5f0f<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,000,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092\u6d88\u5374\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/figcaption><\/figure>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f<\/strong>\u306e<strong>\u51e6\u5206\u6642\u306e\u4ed5\u8a33<\/strong><\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u3092\u58f2\u5374\u51e6\u5206\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca\u300d\u307e\u305f\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u640d\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u51e6\u5206\u5dee\u76ca\u306f<a>\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u300d<\/a>\u306b\u30d7\u30e9\u30b9\u3057\u3001\u51e6\u5206\u5dee\u640d\u306f\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u30921,500,000\u5186\u3067\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h4>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u501f\u65b9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u8cb8\u65b9<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u73fe\u91d1<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,500,000\u5186<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u81ea\u5df1\u682a\u5f0f<br>\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca<br>\uff08\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\uff09<\/td><td class=\"has-text-align-left\" data-align=\"left\">1,000,000\u5186<br>500,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u30921,500,000\u5186\u3067\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092500,00\u5186\u3067\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/h4>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u501f\u65b9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\" colspan=\"2\"><strong>\u8cb8\u65b9<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u984d<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u52d8\u5b9a\u79d1\u76ee<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u91d1\u984d<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u73fe\u91d1<\/td><td class=\"has-text-align-left\" data-align=\"left\">500,000\u5186<\/td><td class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\">\u81ea\u5df1\u682a\u5f0f<\/td><td class=\"has-text-align-center\" data-align=\"center\" rowspan=\"2\">1,000,000\u5186<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u640d<br>\uff08\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\uff09<\/td><td class=\"has-text-align-left\" data-align=\"left\">500,000\u5186<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">1,000,000\u5186\u3067\u53d6\u5f97\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u3092500,00\u5186\u3067\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33<\/figcaption><\/figure>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u3068\u304d\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n\n\n\n<p>\u4e0a\u8a18\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u3084\u51e6\u5206\u306e\u7d50\u679c\u3001\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3048\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3092\u30bc\u30ed\u306b\u5fa9\u5143\u3057\u3001\u305d\u306e\u5206\u3060\u3051\u300c\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u300d\u304b\u3089\u6e1b\u984d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f<\/strong>\u306e\u53d6\u5f97\u30fb\u6d88\u5374\u30fb\u51e6\u5206\u306b\u304a\u3051\u308b\u4ed8\u968f\u8cbb\u7528<\/h3>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3001\u6d88\u5374\u3001\u51e6\u5206\u306b\u95a2\u3059\u308b\u4ed8\u968f\u8cbb\u7528\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 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-17\" class=\"wp-block-heading\"><strong>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u30fb\u51e6\u5206<\/strong>\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306f\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u9069\u6b63\u5316\u3084\u682a\u4fa1\u4e0a\u6607\u3001\u8cb7\u53ce\u9632\u885b\u3001\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3092\u76ee\u7684\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u51e6\u5206\u306f\u8cc7\u91d1\u8abf\u9054\u3084\u4f01\u696d\u518d\u7de8\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u4ed8\u4e0e\u306b\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u8ca1\u52d9\u76ee\u6a19\u3092\u8e0f\u307e\u3048\u5404\u624b\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u6bd4\u8f03\u691c\u8a0e\u3057\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u51e6\u7406\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u306615\u5e74\u4ee5\u4e0a\u306e\u696d\u6b74\u304c\u3042\u308a\u8cc7\u672c\u653f\u7b56\u306b\u3082\u7cbe\u901a\u3057\u305fM&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u304c\u591a\u6570\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u9023\u643a\u3057\u7a0e\u52d9\u9762\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u306e\u3067M&amp;A\u3092\u3054\u691c\u8a0e\u306e\u969b\u306f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\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\"><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    <\/div>\n<\/div>","protected":false},"author":3,"featured_media":2281,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-2280","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/2280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/types\/column"}],"author":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/users\/3"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media\/2281"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=2280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}