{"id":2308,"date":"2026-09-28T13:43:20","date_gmt":"2026-09-28T04:43:20","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2308"},"modified":"2026-10-08T11:31:47","modified_gmt":"2026-10-08T02:31:47","slug":"a-thorough-explanation","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/a-thorough-explanation\/","title":{"rendered":"\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\uff5c\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u8ca0\u62c5\u3092\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u8f03\u30fb\u7bc0\u7a0e\u7b56"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u3092\u4e8b\u696d\u3054\u3068\u58f2\u308b\u3068\u3001\u7a0e\u91d1\u306f\u8ab0\u306b\u3044\u304f\u3089\u304b\u304b\u308b\u306e\u304b\u3002\u8b72\u6e21\u3059\u308b\u6cd5\u4eba\u306b\u306f\u8b72\u6e21\u76ca\u3078\u306e\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u3001\u8b72\u308a\u53d7\u3051\u308b\u5074\u306b\u306f\u6d88\u8cbb\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u533a\u5206\u30842026\u5e7410\u6708\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u7d4c\u904e\u63aa\u7f6e\u306e\u5909\u66f4\u3001\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u305f\u624b\u53d6\u308a\u306e\u5dee\u3001\u5f79\u54e1\u9000\u8077\u91d1\u3084\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u4f7f\u3063\u305f\u5bfe\u7b56\u307e\u3067\u3001\u30b9\u30ad\u30fc\u30e0\u9078\u3073\u306e\u5224\u65ad\u8ef8\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp\" alt=\"\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u30e1\u30fc\u30eb\u76f8\u8ac7\uff5c\u58f2\u5374\u3092\u6c7a\u3081\u308b\u524d\u3067\u3082\u76f8\u8ac7\u53ef\u80fd\u30fb\u521d\u56de\u306f\u4f1a\u793e\u540d\u3068\u96fb\u8a71\u756a\u53f7\u4e0d\u8981\" class=\"wp-image-14107\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u3067\u304b\u304b\u308b\u7a0e\u91d1\u306e\u5168\u4f53\u50cf<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u4e00\u89a7<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u58f2\u5374\u3068\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u306e\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u8b72\u6e21\u76ca\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u7b49<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306e\u76f8\u6bba<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u4e8b\u696d\u8b72\u6e21<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u8cc7\u7523\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u306e\u7a0e\u52d9\u30ea\u30b9\u30af<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u58f2\u308b\u3068\u304d\u306e\u7a0e\u91d1<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u8cc7\u7523\u306e\u7a2e\u985e\u3067\u5909\u308f\u308b\u6240\u5f97\u533a\u5206<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u500b\u4eba\u3068\u30a4\u30f3\u30dc\u30a4\u30b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306e\u308c\u3093\u306e\u7a0e\u52d9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u6d88\u8cbb\u7a0e\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\uff09\u306e\u511f\u5374<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u306e\u7a0e\u52d9\u30ea\u30b9\u30af<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u305f\u7a0e\u8ca0\u62c5\u3068\u624b\u53d6\u308a\u306e\u5dee<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u5225\u306e\u7a0e\u91d1\u6bd4\u8f03<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">2\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u696d\u8b72\u6e21<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u306e\u7a0e\u30e1\u30ea\u30c3\u30c8\u306f\u4fa1\u683c\u306b\u53cd\u6620\u3067\u304d\u308b<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f\u682a\u5f0f\u8b72\u6e21\u3078\u306e\u5207\u308a\u66ff\u3048<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u7a0e\u91d1\u304b\u3089\u898b\u3066\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9\u30fb\u5411\u304b\u306a\u3044\u30b1\u30fc\u30b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u4e00\u90e8\u306e\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u305f\u4f8b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u3092\u6291\u3048\u308b\u5bfe\u7b56<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u5f79\u54e1\u9000\u8077\u91d1\u30672\u6bb5\u968e\u8ab2\u7a0e\u3092\u548c\u3089\u3052\u308b<\/a><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u8b72\u6e21\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8cc7\u7523\u306e\u914d\u5206<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u3092\u500b\u4eba\u306b\u79fb\u3059\u65b9\u6cd5\u3092\u5148\u306b\u6c7a\u3081\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u6642\u4fa1\u3068\u4f1a\u8a08\u51e6\u7406\u3067\u62bc\u3055\u3048\u308b\u30dd\u30a4\u30f3\u30c8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u6642\u4fa1\u304b\u3089\u5916\u308c\u305f\u4fa1\u683c\u306e\u8ab2\u7a0e\u30ea\u30b9\u30af<\/a><\/li><li><a href=\"#arkb-toc-34\" class=\"ark-block-toc__link\">\u4ed5\u8a33\u306e\u57fa\u672c\u4f8b<\/a><\/li><li><a href=\"#arkb-toc-35\" class=\"ark-block-toc__link\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u524d\u5f8c\u306e\u7d4c\u7406\u5b9f\u52d9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-36\" class=\"ark-block-toc__link\">\u7740\u624b\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-37\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-38\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u307e\u3068\u3081\uff5c\u624b\u53d6\u308a\u3067\u6bd4\u3079\u3066\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u3076<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp\" alt=\"\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u8b72\u6e21\u306a\u3069M&amp;A\u624b\u6cd5\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13671\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3067\u304b\u304b\u308b\u7a0e\u91d1\u306e\u5168\u4f53\u50cf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u3092\u58f2\u3063\u305f\u3089\u7a0e\u91d1\u306f2\u5272\u304f\u3089\u3044\u300d\u3002\u521d\u56de\u306e\u76f8\u8ac7\u3067\u3088\u304f\u805e\u304f\u8a00\u8449\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u682a\u5f0f\u3092\u58f2\u308b\u5834\u5408\u306e\u8a71\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer\/\">\u4e8b\u696d\u8b72\u6e21<\/a>\u306f\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u58f2\u308b\u53d6\u5f15\u306a\u306e\u3067\u3001\u7a0e\u91d1\u3092\u6255\u3046\u4eba\u3082\u3001\u304b\u304b\u308b\u7a0e\u76ee\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"401\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-scheme-diagram.png\" alt=\"\u4e8b\u696d\u8b72\u6e21\u306e\u4ed5\u7d44\u307f\u3092\u793a\u3059\u56f3\u89e3\uff08\u8b72\u6e21\u5074\u304b\u3089\u8b72\u53d7\u5074\u3078\u4e8b\u696dB\u3068\u5bfe\u4fa1\u304c\u79fb\u8ee2\u3059\u308b\u6d41\u308c\uff09\" class=\"wp-image-12551\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-scheme-diagram.png 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-scheme-diagram-640x257.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-scheme-diagram-768x308.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u4e00\u89a7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u8b72\u6e21\u3059\u308b\u5074\u3068\u8b72\u53d7\u4f01\u696d\u306e\u305d\u308c\u305e\u308c\u306b\u751f\u3058\u308b\u4e3b\u306a\u7a0e\u91d1\u306e\u4e00\u89a7\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u7acb\u5834<\/th><th>\u4e3b\u306a\u7a0e\u91d1<\/th><th>\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8b72\u6e21\u5074\uff08\u6cd5\u4eba\uff09<\/strong><\/td><td>\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e<br>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e<\/td><td>\u8b72\u6e21\u4fa1\u984d\u304b\u3089\u8b72\u6e21\u8cc7\u7523\u306e\u7c3f\u4fa1\u3092\u5f15\u3044\u305f\u8b72\u6e21\u76ca<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u5074\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\uff09<\/strong><\/td><td>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/td><td>\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u4e8b\u696d\u6240\u5f97\u30fb\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u5074\uff08\u6cd5\u4eba\u30fb\u500b\u4eba\u5171\u901a\uff09<\/strong><\/td><td>\u6d88\u8cbb\u7a0e<\/td><td>\u5efa\u7269\u30fb\u8a2d\u5099\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u55b6\u696d\u6a29\u306a\u3069\u8ab2\u7a0e\u8cc7\u7523\u306e\u5bfe\u4fa1<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u5074\u30fb\u8b72\u53d7\u4f01\u696d\u306e\u53cc\u65b9<\/strong><\/td><td>\u5370\u7d19\u7a0e<\/td><td>\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\uff08\u5bfe\u4fa1\u306b\u4e0a\u4e57\u305b\u3057\u3066\u652f\u6255\u3046\uff09<\/td><td>\u8ab2\u7a0e\u8cc7\u7523\u306e\u5bfe\u4fa1\u3002\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d<\/strong><\/td><td>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e<\/td><td>\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u58f2\u5374\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u58f2\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u306a\u3089\u3001\u7a0e\u91d1\u3092\u6255\u3046\u306e\u306f\u682a\u4e3b\u3067\u3042\u308b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3067\u3059\u3002\u500b\u4eba\u682a\u4e3b\u306e\u8b72\u6e21\u6240\u5f97\u306f20.315\uff05\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u5b8c\u7d50\u3057\u3001\u6d88\u8cbb\u7a0e\u3082\u304b\u304b\u308a\u307e\u305b\u3093\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1463<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u5bfe\u4fa1\u304c\u4f1a\u793e\u306b\u5165\u308a\u3001\u4f1a\u793e\u306b\u6cd5\u4eba\u7a0e\u7b49\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u300c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-sme\/\">\u4e8b\u696d\u58f2\u5374<\/a>\u300d\u306f\u6cd5\u5f8b\u4e0a\u306e\u7528\u8a9e\u3067\u306f\u306a\u304f\u3001\u591a\u304f\u306e\u5834\u9762\u3067\u4e8b\u696d\u8b72\u6e21\u3068\u540c\u3058\u610f\u5473\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u306e\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u304c\u4e8b\u696d\u3092\u8b72\u308a\u6e21\u3059\u3068\u304d\u306e\u7a0e\u91d1\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u300c\u3044\u304f\u3089\u3067\u58f2\u308c\u305f\u304b\u300d\u3088\u308a\u300c\u4f55\u3092\u3044\u304f\u3089\u3067\u58f2\u3063\u305f\u304b\u300d\u3067\u7a0e\u984d\u304c\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"922\" height=\"508\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-tax-summary.webp\" alt=\"\u4e8b\u696d\u8b72\u6e21\u306b\u304a\u3051\u308b\u58f2\u308a\u624b\uff08\u6cd5\u4eba\u7a0e\u7b49\u30fb\u6d88\u8cbb\u7a0e\uff09\u3068\u8cb7\u3044\u624b\uff08\u6d88\u8cbb\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\uff09\u306e\u7a0e\u91d1\u56f3\u89e3\" class=\"wp-image-12553\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-tax-summary.webp 922w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-tax-summary-640x353.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-tax-summary-768x423.webp 768w\" sizes=\"(max-width: 922px) 100vw, 922px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u8b72\u6e21\u76ca\u306b\u304b\u304b\u308b\u6cd5\u4eba\u7a0e\u7b49<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4fa1\u984d\u304c\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u3068\u3001\u305d\u306e\u5dee\u984d\u306f\u4e8b\u696d\u8b72\u6e21\u76ca\u3068\u3057\u3066\u76ca\u91d1\u306b\u5165\u308a\u307e\u3059\u3002\u307b\u304b\u306e\u4e8b\u696d\u306e\u640d\u76ca\u3068\u5408\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5b9f\u52b9\u7a0e\u7387\u306e\u76ee\u5b89<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u6cd5\u4eba\u306f\u6240\u5f97800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u738715\uff05\u3092\u4f7f\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u7279\u4f8b\u306e\u5bfe\u8c61\u306f2027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3059\uff08<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/houjin_keigen.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0f\u4f01\u696d\u5e81<\/mark><\/a>\uff09\u3002\u8b72\u6e21\u76ca\u304c\u5927\u304d\u3044\u5e74\u306f\u6240\u5f97\u306e\u5927\u534a\u304c800\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u306a\u308b\u305f\u3081\u3001\u5730\u65b9\u7a0e\u3092\u542b\u3081\u305f\u5b9f\u52b9\u7a0e\u7387\u306f\u304a\u304a\u3080\u306d3\u5272\u5f37\u3068\u898b\u3066\u304a\u304f\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2026\u5e744\u6708\u304b\u3089\u59cb\u307e\u3063\u305f\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u5e74500\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b4\uff05\u3092\u4e0a\u4e57\u305b\u3059\u308b\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0025004-109_1.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u306e\u6848\u5185<\/mark><\/a>\uff09\u3002\u5e73\u5e74\u306f\u5bfe\u8c61\u5916\u306e\u4f1a\u793e\u3067\u3082\u3001\u8b72\u6e21\u76ca\u304c\u51fa\u305f\u5e74\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306e\u76f8\u6bba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u53bb\u306e\u8d64\u5b57\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u6b8b\u3063\u3066\u3044\u308c\u3070\u3001\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f\u6240\u5f97\u306e\u5168\u984d\u307e\u3067\u63a7\u9664\u3067\u304d\u3001\u7e70\u8d8a\u671f\u9593\u306f\u539f\u524710\u5e74\u3067\u3059\u3002\u4e0d\u63a1\u7b97\u4e8b\u696d\u306e\u5207\u308a\u96e2\u3057\u3067\u306f\u3001\u7a0e\u8ca0\u62c5\u304c\u307b\u3068\u3093\u3069\u51fa\u306a\u3044\u3053\u3068\u3082\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/a>\u306e\u6b8b\u9ad8\u3068\u671f\u9650\u306f\u3001\u5019\u88dc\u5148\u63a2\u3057\u306e\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u6570\u5b57\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u4e8b\u696d\u8b72\u6e21<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u5b50\u4f1a\u793e\u306a\u3069100\uff05\u306e\u8cc7\u672c\u95a2\u4fc2\u306b\u3042\u308b\u4f1a\u793e\u306e\u9593\u3067\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u3088\u308a\u3001\u5e33\u7c3f\u4fa1\u984d1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u3084\u571f\u5730\u306a\u3069\u306e\u8b72\u6e21\u640d\u76ca\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u518d\u7de8\u306e\u4e00\u74b0\u3067\u4e8b\u696d\u3092\u79fb\u3059\u3068\u304d\u306f\u3001\u7b2c\u4e09\u8005\u3078\u306e\u8b72\u6e21\u3068\u8ab2\u7a0e\u306e\u6642\u671f\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u8cc7\u7523\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u306e\u58f2\u8cb7\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u5bfe\u4fa1\u306b\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u8cc7\u7523\u306b\u306f\u5efa\u7269\u3084\u8a2d\u5099\u306e\u307b\u304b\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-transfer-ma\/\">\u55b6\u696d\u6a29<\/a>\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u533a\u5206\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u533a\u5206<\/th><th>\u4e3b\u306a\u8cc7\u7523<\/th><th>\u6d88\u8cbb\u7a0e\u306e\u6271\u3044<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8ab2\u7a0e\u8cc7\u7523<\/strong><\/td><td>\u5efa\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u8eca\u4e21\u3001\u68da\u5378\u8cc7\u7523\u3001\u55b6\u696d\u6a29\uff08\u306e\u308c\u3093\uff09<\/td><td>\u5bfe\u4fa1\u306e10\uff05\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u306f8\uff05\uff09<\/td><\/tr><tr><td><strong>\u975e\u8ab2\u7a0e\u8cc7\u7523<\/strong><\/td><td>\u571f\u5730\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u58f2\u639b\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29<\/td><td>\u304b\u304b\u3089\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d0d\u7a0e\u7fa9\u52d9\u306f\u8b72\u6e21\u5074\u306b\u3042\u308a\u3001\u8b72\u53d7\u4f01\u696d\u304b\u3089\u9810\u304b\u3063\u305f\u7a0e\u984d\u3092\u7533\u544a\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8ca0\u50b5\u3092\u5f15\u304d\u7d99\u3050\u3068\u6d88\u8cbb\u7a0e\u306e\u5bfe\u4fa1\u304c\u81a8\u3089\u3080<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u8b72\u53d7\u4f01\u696d\u304c\u501f\u5165\u91d1\u3084\u8cb7\u639b\u91d1\u3092\u5f15\u304d\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u53d7\u3051\u53d6\u308b\u73fe\u91d1\u304c\u5c11\u306a\u304f\u3066\u3082\u3001\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3063\u305f\u8ca0\u50b5\u306e\u984d\u306f\u8cc7\u7523\u306e\u5bfe\u4fa1\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u73fe\u91d1\u306e\u984d\u3060\u3051\u3067\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u7533\u544a\u306e\u76f4\u524d\u306b\u614c\u3066\u308b\u306e\u306f\u610f\u5916\u3068\u591a\u3044\u843d\u3068\u3057\u7a74\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e00\u62ec\u3067\u5024\u6c7a\u3081\u3057\u305f\u5834\u5408\u306e\u6309\u5206<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u7523\u3054\u3068\u306e\u91d1\u984d\u3092\u6c7a\u3081\u305a\u306b\u4e00\u62ec\u3067\u5024\u6c7a\u3081\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u8cc7\u7523\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523\u3092\u6642\u4fa1\u306e\u6bd4\u7387\u3067\u6309\u5206\u3057\u3066\u5bfe\u4fa1\u3092\u5272\u308a\u632f\u308a\u307e\u3059\u3002\u571f\u5730\u3068\u5efa\u7269\u304c\u6df7\u5728\u3059\u308b\u4e8b\u696d\u306a\u3089\u3001\u6309\u5206\u306e\u6839\u62e0\u8cc7\u6599\u3092\u5951\u7d04\u306e\u6642\u70b9\u3067\u305d\u308d\u3048\u3066\u304a\u304f\u3068\u5f8c\u304c\u697d\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u571f\u5730\u306e\u8b72\u6e21\u3067\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0b\u304c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u3067\u306f\u3001\u571f\u5730\u306e\u5bfe\u4fa1\u306f\u5168\u984d\u304c\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306b\u5165\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u306f\u5bfe\u4fa1\u306e5\uff05\u3060\u3051\u304c\u5206\u6bcd\u306b\u52a0\u308f\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u58f2\u4e0a\u304b\u3089\u751f\u3058\u305f\u58f2\u639b\u91d1\u306e\u8b72\u6e21\u306f\u3001\u5206\u6bcd\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\u6e96\u305a\u308b\u5272\u5408\u306e\u627f\u8a8d\u3068\u3044\u3046\u9078\u629e\u80a2<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u306e\u6bd4\u91cd\u304c\u5927\u304d\u3044\u3068\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u3092\u4e0b\u56de\u308a\u3001\u8b72\u6e21\u5074\u3067\u63a7\u9664\u3067\u304d\u308b\u4ed5\u5165\u7a0e\u984d\u304c\u6e1b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u767a\u306e\u571f\u5730\u8b72\u6e21\u306a\u3089\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u300d\u3092\u4f7f\u3048\u308b\u4f59\u5730\u3082\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/17\/07.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 \u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/mark><\/a>\uff09\u3002\u305f\u3060\u3057\u4e8b\u696d\u306e\u5b9f\u614b\u304c\u5909\u308f\u3089\u306a\u3044\u3053\u3068\u304c\u6761\u4ef6\u306e\u305f\u3081\u3001\u4e3b\u529b\u4e8b\u696d\u3092\u4e38\u3054\u3068\u8b72\u6e21\u3059\u308b\u5834\u9762\u3067\u306f\u4f7f\u3044\u306b\u304f\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e\u7b2c1\u53f7\u6587\u66f8\uff08\u55b6\u696d\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u306b\u5f53\u305f\u308a\u3001\u8a18\u8f09\u91d1\u984d\u306b\u5fdc\u3058\u305f\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7140.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.7140<\/mark><\/a>\uff09\u3002\u4e00\u65b9\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-stamp-duty\/\">\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e<\/a>\u306f\u539f\u5247\u3068\u3057\u3066\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u306e\u7a0e\u52d9\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u3059\u308b\u5074\u3067\u7a0e\u52d9\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308a\u3084\u3059\u3044\u306e\u306f\u3001\u6b21\u306e4\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7c3f\u4fa1\u306e\u628a\u63e1\u3092\u8aa4\u308a\u3001\u8b72\u6e21\u76ca\u306e\u7533\u544a\u984d\u304c\u305a\u308c\u308b<\/li>\n\n\n\n<li>\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b<\/li>\n\n\n\n<li>\u95a2\u4fc2\u4f1a\u793e\u3084\u89aa\u65cf\u306e\u4f1a\u793e\u3078\u6642\u4fa1\u3088\u308a\u4f4e\u304f\u58f2\u308a\u3001\u5bc4\u9644\u91d1\u8ab2\u7a0e\u3092\u53d7\u3051\u308b<\/li>\n\n\n\n<li>\u5bfe\u4fa1\u3092\u500b\u4eba\u3078\u79fb\u3059\u6bb5\u968e\u3067\u3001\u60f3\u5b9a\u5916\u306e\u914d\u5f53\u8ab2\u7a0e\u304c\u751f\u3058\u308b<\/li>\n<\/ul>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u58f2\u308b\u3068\u304d\u306e\u7a0e\u91d1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u6301\u305f\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3069\u3046\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3002\u7b54\u3048\u306f\u6cd5\u4eba\u7a0e\u3067\u306f\u306a\u304f\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3067\u3001\u58f2\u308b\u8cc7\u7523\u306e\u7a2e\u985e\u3054\u3068\u306b\u6240\u5f97\u533a\u5206\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u540c\u30581,000\u4e07\u5186\u306e\u5229\u76ca\u3067\u3082\u3001\u7a0e\u984d\u304c\u5927\u304d\u304f\u9055\u3063\u3066\u304f\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u8cc7\u7523\u306e\u7a2e\u985e\u3067\u5909\u308f\u308b\u6240\u5f97\u533a\u5206<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8cc7\u7523\u5225\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u8b72\u6e21\u3059\u308b\u8cc7\u7523<\/th><th>\u6240\u5f97\u533a\u5206<\/th><th>\u8ab2\u7a0e\u65b9\u5f0f\u3068\u7a0e\u7387\u306e\u76ee\u5b89<\/th><\/tr><\/thead><tbody><tr><td><strong>\u571f\u5730\u30fb\u5efa\u7269<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f97\uff08\u5206\u96e2\u8ab2\u7a0e\uff09<\/td><td>\u6240\u6709\u671f\u95935\u5e74\u8d85\u306f20.315\uff05<br>5\u5e74\u4ee5\u4e0b\u306f39.63\uff05<\/td><\/tr><tr><td><strong>\u55b6\u696d\u6a29\u30fb\u6a5f\u68b0\u88c5\u7f6e\u306a\u3069<\/strong><\/td><td>\u8b72\u6e21\u6240\u5f97\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<\/td><td>\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7d2f\u9032\u7a0e\u7387<br>\u7279\u5225\u63a7\u966450\u4e07\u5186\u3001\u6240\u6709\u671f\u95935\u5e74\u8d85\u306f2\u5206\u306e1\u304c\u8ab2\u7a0e\u5bfe\u8c61<\/td><\/tr><tr><td><strong>\u68da\u5378\u8cc7\u7523<\/strong><\/td><td>\u4e8b\u696d\u6240\u5f97<\/td><td>\u307b\u304b\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7d2f\u9032\u7a0e\u7387<br>\u6240\u5f97\u7a0e5\u301c45\uff05\u3068\u4f4f\u6c11\u7a0e10\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u30fb\u5efa\u7269\u306e\u9577\u671f\u3068\u77ed\u671f\u306f\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u306e\u6240\u6709\u671f\u9593\u3067\u5224\u5b9a\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1440<\/mark><\/a>\uff09\u3002\u55b6\u696d\u6a29\u306e\u5024\u4ed8\u3051\u3068\u6240\u5f97\u533a\u5206\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sole-proprietor-ma-sale\/\">\u500b\u4eba\u4e8b\u696d\u306eM&amp;A<\/a>\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u8ad6\u70b9\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u500b\u4eba\u3068\u30a4\u30f3\u30dc\u30a4\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u304b\u3089\u4e8b\u696d\u3092\u8b72\u308a\u53d7\u3051\u308b\u3068\u3001\u8b72\u53d7\u4f01\u696d\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308c\u307e\u305b\u3093\u3002\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u5272\u5408\u3057\u304b\u63a7\u9664\u3067\u304d\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2026\u5e7410\u6708\u304b\u3089\u63a7\u9664\u5272\u5408\u306f70\uff05\u3078<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u904e\u63aa\u7f6e\u306e\u63a7\u9664\u5272\u5408\u306f\u30012026\u5e749\u670830\u65e5\u307e\u3067\u306e80\uff05\u304b\u3089\u300110\u67081\u65e5\u4ee5\u5f8c\u306f70\uff05\u306b\u4e0b\u304c\u308a\u307e\u3059\u300210\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u306f\u3001\u540c\u3058\u76f8\u624b\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u5e741\u5104\u5186\uff08\u7a0e\u8fbc\uff09\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u7d4c\u904e\u63aa\u7f6e\u3092\u4f7f\u3048\u306a\u304f\u306a\u308a\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice-review\/index.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 \u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7279\u96c6<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u304c\u4fa1\u683c\u306b\u97ff\u304f\u7406\u7531<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u63a7\u9664\u3067\u304d\u306a\u3044\u6d88\u8cbb\u7a0e\u306f\u8b72\u53d7\u4f01\u696d\u306e\u8ca0\u62c5\u3068\u306a\u308a\u3001\u305d\u306e\u5206\u306f\u4fa1\u683c\u4ea4\u6e09\u306b\u8df3\u306d\u8fd4\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002\u500b\u4eba\u306e\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u3001\u8b72\u6e21\u524d\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u3092\u6e08\u307e\u305b\u308b\u304b\u3069\u3046\u304b\u306f\u624b\u53d6\u308a\u306b\u304b\u304b\u308f\u308b\u5224\u65ad\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306e\u308c\u3093\u306e\u7a0e\u52d9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306b\u3068\u3063\u3066\u4e8b\u696d\u8b72\u6e21\u306f\u3001\u7a0e\u91d1\u304c\u5897\u3048\u308b\u53d6\u5f15\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u7bc0\u7a0e\u306e\u52b9\u679c\u3092\u751f\u3080\u53d6\u5f15\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u53d6\u5f97\u6642\u306b\u6255\u3046\u7a0e\u91d1\u3068\u3001\u53d6\u5f97\u5f8c\u306b\u640d\u91d1\u306b\u3067\u304d\u308b\u91d1\u984d\u3092\u5206\u3051\u3066\u898b\u308b\u306e\u304c\u6574\u7406\u306e\u30b3\u30c4\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u3068\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306f\u8ab2\u7a0e\u8cc7\u7523\u306e\u5bfe\u4fa1\u306b10\uff05\u306e\u6d88\u8cbb\u7a0e\u3092\u4e0a\u4e57\u305b\u3057\u3066\u652f\u6255\u3044\u3001\u81ea\u793e\u306e\u7533\u544a\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u307e\u3059\u3002\u591a\u304f\u306e\u5834\u5408\u3001\u6700\u7d42\u7684\u306a\u8ca0\u62c5\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u306b\u306f\u8b72\u6e21\u5074\u304c\u767a\u884c\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u8981\u308b\u70b9\u3060\u3051\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f97\u8cc7\u7523\u306b\u571f\u5730\u3084\u5efa\u7269\u304c\u3042\u308c\u3070\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u58f2\u8cb7\u4fa1\u683c\u3067\u306f\u306a\u304f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u57fa\u6e96\u3067\u3001\u7a0e\u7387\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3059\uff08<a href=\"https:\/\/www.mlit.go.jp\/totikensangyo\/totikensangyo_tk5_000072.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u571f\u4ea4\u901a\u7701<\/mark><\/a>\u3001<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/property\/e08.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8ca1\u52d9\u7701<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u7a0e\u76ee<\/th><th>\u571f\u5730<\/th><th>\u5efa\u7269\uff08\u4e8b\u52d9\u6240\u30fb\u5de5\u5834\u306a\u3069\uff09<\/th><\/tr><\/thead><tbody><tr><td><strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/strong><\/td><td>3\uff05\uff08\u5b85\u5730\u306f\u8a55\u4fa1\u984d\u306e2\u5206\u306e1\u304c\u8ab2\u7a0e\u6a19\u6e96\uff09<br>2027\u5e743\u670831\u65e5\u307e\u3067\u306e\u53d6\u5f97<\/td><td>4\uff05\uff08\u4f4f\u5b85\u306f3\uff05\uff09<\/td><\/tr><tr><td><strong>\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td><td>1.5\uff05<br>2029\u5e743\u670831\u65e5\u307e\u3067\u306e\u767b\u8a18<\/td><td>2\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306a\u3089\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u4f75\u3084\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u4e0d\u52d5\u7523\u306e\u79fb\u8ee2\u306b\u306f\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u306e\u6bd4\u91cd\u304c\u5927\u304d\u3044\u4e8b\u696d\u306a\u3089\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272<\/a>\u3092\u7a0e\u984d\u3067\u6bd4\u3079\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u306e\u308c\u3093\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\uff09\u306e\u511f\u5374<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u5bfe\u4fa1\u304c\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0a\u56de\u308b\u3068\u3001\u305d\u306e\u5dee\u984d\u304c\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3067\u3059\u3002\u4e8b\u696d\u3068\u305d\u306e\u4e3b\u8981\u306a\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u304a\u304a\u3080\u306d\u5168\u90e8\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u6761\u4ef6\u3067\u300160\u304b\u6708\u3067\u5747\u7b49\u306b\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000034\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6cd5\u4eba\u7a0e\u6cd5\u7b2c62\u6761\u306e8<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093\u3068\u306e\u9055\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u3067\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/when-does-goodwill-arise\/\">\u306e\u308c\u3093\u306e\u511f\u5374<\/a>\u309220\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u3067\u884c\u3046\u305f\u3081\u3001\u7a0e\u52d9\u306e5\u5e74\u511f\u5374\u3068\u305a\u308c\u304c\u751f\u3058\u3001\u5dee\u984d\u306f\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u8abf\u6574\u3057\u307e\u3059\u3002\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u304c6,000\u4e07\u5186\u306a\u3089\u3001\u7a0e\u52d9\u4e0a\u306f1\u5e74\u3042\u305f\u308a1,200\u4e07\u5186\u3092\u640d\u91d1\u306b\u3067\u304d\u308b\u8a08\u7b97\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8ca0\u306e\u306e\u308c\u3093\u3068\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u3068\u3001\u4f1a\u8a08\u4e0a\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill-ma\/\">\u8ca0\u306e\u306e\u308c\u3093<\/a>\u3068\u3057\u3066\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306b\u7279\u5225\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002\u7a0e\u52d9\u3067\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u306660\u304b\u6708\u3067\u5747\u7b49\u306b\u76ca\u91d1\u7b97\u5165\u3059\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u6642\u671f\u304c\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u4e00\u81f4\u3057\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u308a\u53d7\u3051\u305f\u5efa\u7269\u3084\u8a2d\u5099\u306f\u4e2d\u53e4\u8cc7\u7523\u3068\u3057\u3066\u3001\u6b8b\u308a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3092\u898b\u7a4d\u3082\u3063\u3066\u511f\u5374\u3067\u304d\u307e\u3059\u3002\u898b\u7a4d\u304c\u96e3\u3057\u3044\u3068\u304d\u306f\u7c21\u4fbf\u6cd5\u3067\u300c\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u2212\u7d4c\u904e\u5e74\u6570\uff0b\u7d4c\u904e\u5e74\u6570\u00d720\uff05\u300d\u3068\u3057\u30012\u5e74\u672a\u6e80\u306a\u30892\u5e74\u3068\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5404.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.5404<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u306e\u7a0e\u52d9\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u5074\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ab2\u7a0e\u8cc7\u7523\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523\u306e\u533a\u5206\u3092\u8aa4\u308a\u3001\u6d88\u8cbb\u7a0e\u3092\u63a7\u9664\u3057\u640d\u306d\u308b<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7d0d\u7a0e\u901a\u77e5\u304c\u6570\u304b\u6708\u5f8c\u306b\u5c4a\u304d\u3001\u8cc7\u91d1\u8a08\u753b\u304b\u3089\u6f0f\u308c\u308b<\/li>\n\n\n\n<li>\u89aa\u65cf\u306e\u4f1a\u793e\u306a\u3069\u304b\u3089\u6642\u4fa1\u3088\u308a\u4f4e\u304f\u8b72\u308a\u53d7\u3051\u3001\u53d7\u8d08\u76ca\u8ab2\u7a0e\u3092\u53d7\u3051\u308b<\/li>\n\n\n\n<li>\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\u306e\u308c\u3093\u90e8\u5206\u3092\u640d\u91d1\u306b\u3067\u304d\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<h2 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u305f\u7a0e\u8ca0\u62c5\u3068\u624b\u53d6\u308a\u306e\u5dee<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/a>\u306e\u3069\u3061\u3089\u304b\u3067\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3001\u4e3b\u6d41\u306f\u682a\u5f0f\u8b72\u6e21\u3067\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u3092\u6253\u8a3a\u3055\u308c\u305f\u3068\u304d\u3001\u5224\u65ad\u306e\u8ef8\u306b\u306a\u308b\u306e\u306f\u7a0e\u5f15\u5f8c\u306b\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u5143\u3078\u3044\u304f\u3089\u6b8b\u308b\u304b\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u5225\u306e\u7a0e\u91d1\u6bd4\u8f03<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u304c100\uff05\u4fdd\u6709\u3059\u308b\u4f1a\u793e\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u3068\u3001\u4f1a\u793e\u304c\u5168\u4e8b\u696d\u3092\u4e8b\u696d\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u7a0e\u91d1\u3092\u6bd4\u3079\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u682a\u5f0f\u8b72\u6e21<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td><strong>\u7a0e\u91d1\u3092\u6255\u3046\u4eba<\/strong><\/td><td>\u682a\u4e3b\uff08\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\uff09<\/td><td>\u4f1a\u793e\uff08\u305d\u306e\u5f8c\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\uff09<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u76ca\u3078\u306e\u7a0e\u7387<\/strong><\/td><td>20.315\uff05\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09<\/td><td>\u5b9f\u52b9\u7a0e\u7387\u304a\u304a\u3080\u306d3\u5272\u5f37\uff08\u6cd5\u4eba\u7a0e\u7b49\uff09<\/td><\/tr><tr><td><strong>\u6d88\u8cbb\u7a0e<\/strong><\/td><td>\u304b\u304b\u3089\u306a\u3044<\/td><td>\u8ab2\u7a0e\u8cc7\u7523\u306e\u5bfe\u4fa1\u306b\u304b\u304b\u308b<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u3092\u500b\u4eba\u306b\u79fb\u3059\u3068\u304d\u306e\u8ab2\u7a0e<\/strong><\/td><td>\u306a\u3057\uff08\u76f4\u63a5\u53d7\u3051\u53d6\u308b\uff09<\/td><td>\u914d\u5f53\u30fb\u6e05\u7b97\u5206\u914d\u306f\u7dcf\u5408\u8ab2\u7a0e<br>\u5f79\u54e1\u9000\u8077\u91d1\u306f\u9000\u8077\u6240\u5f97<\/td><\/tr><tr><td><strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e<\/strong><\/td><td>\u304b\u304b\u3089\u306a\u3044\uff08\u540d\u7fa9\u306f\u4f1a\u793e\u306e\u307e\u307e\uff09<\/td><td>\u8b72\u53d7\u4f01\u696d\u306b\u304b\u304b\u308b<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u306e\u306e\u308c\u3093\u511f\u5374<\/strong><\/td><td>\u7a0e\u52d9\u4e0a\u306f\u3067\u304d\u306a\u3044<\/td><td>\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u30665\u5e74\u3067\u640d\u91d1\u7b97\u5165<\/td><\/tr><tr><td><strong>\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e<\/strong><\/td><td>\u539f\u5247\u304b\u304b\u3089\u306a\u3044<\/td><td>\u8a18\u8f09\u91d1\u984d\u306b\u5fdc\u3058\u3066\u304b\u304b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e<\/a>\u304c\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u70b9\u3082\u3001\u8b72\u53d7\u4f01\u696d\u306e\u8cc7\u91d1\u8ca0\u62c5\u3092\u6bd4\u3079\u308b\u3046\u3048\u3067\u898b\u9003\u305b\u306a\u3044\u5dee\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">2\u6bb5\u968e\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4e8b\u696d\u8b72\u6e21<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u306f\u3001\u3044\u3063\u305f\u3093\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u304c\u500b\u4eba\u3067\u4f7f\u3046\u306b\u306f\u3001\u914d\u5f53\u3001\u6e05\u7b97\u6642\u306e\u5206\u914d\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u3044\u305a\u308c\u304b\u3067\u53d7\u3051\u53d6\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u3053\u30672\u5ea6\u76ee\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u914d\u5f53\u30fb\u6e05\u7b97\u5206\u914d\u306f\u7dcf\u5408\u8ab2\u7a0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u3084\u6e05\u7b97\u5206\u914d\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u914d\u5f53\u6240\u5f97\u3068\u306a\u308a\u3001\u6240\u5f97\u304c\u5927\u304d\u3044\u3068\u914d\u5f53\u63a7\u9664\u3092\u8003\u616e\u3057\u3066\u3082\u6700\u5927\u3067\u7d045\u5272\u306e\u7a0e\u7387\u3068\u306a\u308b\u3053\u3068\u3082\u3002\u6e05\u7b97\u3092\u9078\u3076\u306a\u3089\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/deemed-dividend-ma\/\">\u307f\u306a\u3057\u914d\u5f53<\/a>\u306e\u8a08\u7b97\u306f\u624b\u53d6\u308a\u6bd4\u8f03\u306e\u524d\u63d0\u3068\u3057\u3066\u5916\u305b\u307e\u305b\u3093\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\">\u8b72\u6e21\u76ca1\u5104\u5186\u306a\u3089\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u984d\u306f\u7d042,032\u4e07\u5186\u3067\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u4f1a\u793e\u306e\u6bb5\u968e\u30673,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u7a0e\u7b49\u304c\u304b\u304b\u308a\u3001\u6b8b\u3063\u305f\u8cc7\u91d1\u3092\u500b\u4eba\u306b\u79fb\u3059\u6bb5\u968e\u3067\u3082\u3046\u4e00\u5ea6\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u306e\u53d6\u5f97\u8cbb\u3068\u4e8b\u696d\u8cc7\u7523\u306e\u7c3f\u4fa1\u306f\u4e00\u81f4\u3057\u306a\u3044\u306e\u3067\u5358\u7d14\u6bd4\u8f03\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u7a0e\u5f15\u5f8c\u306e\u5dee\u304c\u6570\u5343\u4e07\u5186\u5358\u4f4d\u306b\u958b\u304f\u3053\u3068\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-proceeds-sale\/\">\u4f1a\u793e\u58f2\u5374\u306e\u624b\u53d6\u308a<\/a>\u306f\u3001\u7a0e\u5f15\u5f8c\u306e\u6570\u5b57\u3067\u4e26\u3079\u3066\u6bd4\u3079\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u306e\u7a0e\u30e1\u30ea\u30c3\u30c8\u306f\u4fa1\u683c\u306b\u53cd\u6620\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306f\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u30925\u5e74\u3067\u640d\u91d1\u306b\u3067\u304d\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u90e8\u5206\u306b\u5b9f\u52b9\u7a0e\u7387\u3092\u639b\u3051\u305f\u984d\u3060\u3051\u5c06\u6765\u306e\u7a0e\u91d1\u304c\u6e1b\u308b\u8a08\u7b97\u3067\u3059\u3002\u3053\u306e\u52b9\u679c\u3092\u898b\u8fbc\u307f\u3001\u682a\u5f0f\u8b72\u6e21\u3088\u308a\u9ad8\u3044\u4fa1\u683c\u3092\u793a\u3059\u8b72\u53d7\u4f01\u696d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3092\u6253\u8a3a\u3055\u308c\u305f\u3089\u3001\u30aa\u30fc\u30ca\u30fc\u5074\u3067\u5897\u3048\u308b\u7a0e\u8ca0\u62c5\u3092\u6570\u5b57\u3067\u793a\u3057\u3001\u4fa1\u683c\u3078\u306e\u4e0a\u4e57\u305b\u3092\u4ea4\u6e09\u3059\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-resource-tax-system\/\">\u682a\u5f0f\u53d6\u5f97\u3092\u5f8c\u62bc\u3057\u3059\u308b\u7a0e\u5236<\/a>\u3082\u3042\u308a\u3001\u3069\u3061\u3089\u304c\u8b72\u53d7\u4f01\u696d\u306b\u6709\u5229\u304b\u306f\u6848\u4ef6\u3054\u3068\u306b\u7570\u306a\u308b\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f\u682a\u5f0f\u8b72\u6e21\u3078\u306e\u5207\u308a\u66ff\u3048<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u554620\u5104\u5186\u898f\u6a21\u306e\u88fd\u9020\u696d\u3067\u3001\u8b72\u53d7\u4f01\u696d\u306e\u5019\u88dc\u304c\u7c3f\u5916\u50b5\u52d9\u3092\u61f8\u5ff5\u3057\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u8b72\u53d7\u3092\u6253\u8a3a\u3057\u3066\u304d\u305f\u6848\u4ef6\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u624b\u53d6\u308a\u3092\u4e26\u3079\u308b\u3068\u3001\u6cd5\u4eba\u6bb5\u968e\u306e\u8ab2\u7a0e\u3068\u6e05\u7b97\u6642\u306e\u307f\u306a\u3057\u914d\u5f53\u304c\u91cd\u306a\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u6848\u3068\u306e\u5dee\u306f\u6570\u5343\u4e07\u5186\u306b\u958b\u304f\u898b\u8fbc\u307f\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u3053\u3067\u61f8\u5ff5\u70b9\u306f\u8868\u660e\u4fdd\u8a3c\u3068\u4fa1\u683c\u8abf\u6574\u306e\u6761\u9805\u3067\u624b\u5f53\u3066\u3057\u3001\u6700\u7d42\u7684\u306b\u306f\u682a\u5f0f\u8b72\u6e21\u3067\u5408\u610f\u3057\u3066\u3044\u307e\u3059\u3002\u30b9\u30ad\u30fc\u30e0\u306e\u5909\u66f4\u3092\u6c42\u3081\u3089\u308c\u3066\u3082\u3001\u7a0e\u5f15\u5f8c\u306e\u6570\u5b57\u3092\u793a\u305b\u3070\u4ea4\u6e09\u306e\u4f59\u5730\u306f\u6b8b\u308b\u3082\u306e\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u7a0e\u91d1\u304b\u3089\u898b\u3066\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9\u30fb\u5411\u304b\u306a\u3044\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u8ca0\u62c5\u3060\u3051\u3092\u6bd4\u3079\u308c\u3070\u682a\u5f0f\u8b72\u6e21\u304c\u6709\u5229\u306a\u5834\u9762\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u4e8b\u696d\u8b72\u6e21\u306e\u307b\u3046\u304c\u7406\u306b\u304b\u306a\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u5206\u304b\u308c\u76ee\u306f\u3001\u4f1a\u793e\u306b\u4f55\u3092\u6b8b\u3057\u305f\u3044\u304b\u3068\u3001\u4f1a\u793e\u306e\u7a0e\u52d9\u4e0a\u306e\u72b6\u614b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u9762\u304b\u3089\u898b\u3066\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3073\u3084\u3059\u3044\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5927\u304d\u304f\u3001\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u8907\u6570\u306e\u4e8b\u696d\u306e\u3046\u3061\u4e00\u90e8\u3060\u3051\u3092\u58f2\u308a\u3001\u4f1a\u793e\u306f\u5b58\u7d9a\u3055\u305b\u308b<\/li>\n\n\n\n<li>\u7c3f\u5916\u50b5\u52d9\u3084\u8a31\u8a8d\u53ef\u306e\u4e8b\u60c5\u3067\u3001\u8b72\u53d7\u4f01\u696d\u304c\u682a\u5f0f\u8b72\u6e21\u306b\u5fdc\u3058\u306a\u3044<\/li>\n\n\n\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3001\u305d\u3082\u305d\u3082\u682a\u5f0f\u304c\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u3067\u6b20\u640d\u91d1\u304c\u306a\u304f\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u58f2\u5374\u4ee3\u91d1\u3092\u500b\u4eba\u3067\u53d7\u3051\u53d6\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u307b\u3046\u304c\u624b\u53d6\u308a\u306f\u5897\u3048\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5f8c\u7d99\u8005\u4e0d\u5728\u3067\u4f1a\u793e\u3054\u3068\u8a17\u3059\u4e8b\u696d\u627f\u7d99\u578b\u306e\u6848\u4ef6\u306f\u3001\u591a\u304f\u304c\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u4e00\u90e8\u306e\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u305f\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u554610\u5104\u5186\u524d\u5f8c\u306e\u5378\u58f2\u696d\u3067\u3001\u8d64\u5b57\u304c\u7d9a\u304f\u5c0f\u58f2\u90e8\u9580\u3060\u3051\u3092\u4e8b\u696d\u8b72\u6e21\u3057\u305f\u6848\u4ef6\u3067\u3059\u3002\u90e8\u9580\u306e\u8d64\u5b57\u3067\u7a4d\u307f\u4e0a\u304c\u3063\u305f\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u8b72\u6e21\u76ca\u3092\u307b\u307c\u5438\u53ce\u3057\u3001\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ca0\u62c5\u306f\u3054\u304f\u308f\u305a\u304b\u3067\u6e08\u307f\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e97\u8217\u306e\u571f\u5730\u5efa\u7269\u306f\u8b72\u6e21\u5bfe\u8c61\u304b\u3089\u5916\u3057\u3066\u8b72\u53d7\u4f01\u696d\u306b\u8cc3\u8cb8\u3057\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3068\u767b\u9332\u514d\u8a31\u7a0e\u304c\u751f\u3058\u306a\u3044\u5f62\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306e\u521d\u671f\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u3063\u305f\u5206\u3001\u4fa1\u683c\u306e\u6761\u4ef6\u3082\u307e\u3068\u307e\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u3092\u6291\u3048\u308b\u5bfe\u7b56<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7bc0\u7a0e\u306e\u624b\u6bb5\u306f\u3001\u8b72\u6e21\u76ca\u305d\u306e\u3082\u306e\u3092\u5c0f\u3055\u304f\u3059\u308b\u65b9\u6cd5\u3068\u3001\u4f1a\u793e\u304b\u3089\u500b\u4eba\u3078\u79fb\u3059\u6bb5\u968e\u306e\u7a0e\u91d1\u3092\u8efd\u304f\u3059\u308b\u65b9\u6cd5\u306e2\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u8b72\u6e21\u3067\u4f7f\u308f\u308c\u308b\u4e3b\u306a\u5bfe\u7b56\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u5bfe\u7b56<\/th><th>\u52b9\u679c<\/th><th>\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5f79\u54e1\u9000\u8077\u91d1\u306e\u652f\u7d66<\/strong><\/td><td>\u4f1a\u793e\u306e\u640d\u91d1\u3068\u3057\u3066\u8b72\u6e21\u76ca\u3092\u5727\u7e2e<br>\u500b\u4eba\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u304c\u8efd\u3044<\/td><td>\u9000\u4efb\u3084\u5206\u638c\u5909\u66f4\u306e\u5b9f\u614b\u304c\u8981\u308b<br>\u904e\u5927\u306a\u90e8\u5206\u306f\u640d\u91d1\u306b\u306a\u3089\u306a\u3044<\/td><\/tr><tr><td><strong>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6d3b\u7528<\/strong><\/td><td>\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3057\u3066\u6cd5\u4eba\u7a0e\u7b49\u3092\u8efd\u6e1b<\/td><td>\u671f\u9650\u5207\u308c\u306b\u6ce8\u610f<br>\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u4ee5\u5916\u306f\u6240\u5f97\u306e50\uff05\u307e\u3067<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u6642\u671f\u306e\u8abf\u6574<\/strong><\/td><td>\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u534a\u306b\u5b9f\u884c\u3057\u3001\u640d\u91d1\u3092\u624b\u5f53\u3066\u3059\u308b\u6642\u9593\u3092\u78ba\u4fdd<\/td><td>\u6c7a\u7b97\u76f4\u524d\u306e\u5b9f\u884c\u306f\u6253\u3066\u308b\u624b\u304c\u5c11\u306a\u3044<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u306e\u5408\u7406\u7684\u306a\u914d\u5206<\/strong><\/td><td>\u8ab2\u7a0e\u8cc7\u7523\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523\u3092\u6642\u4fa1\u3067\u533a\u5206\u3057\u3001\u6d88\u8cbb\u7a0e\u3068\u511f\u5374\u984d\u3092\u9069\u6b63\u5316<\/td><td>\u6642\u4fa1\u304b\u3089\u96e2\u308c\u305f\u914d\u5206\u306f\u5426\u8a8d\u3055\u308c\u308b<\/td><\/tr><tr><td><strong>\u4e0d\u52d5\u7523\u3092\u6b8b\u3057\u3066\u8cc3\u8cb8<\/strong><\/td><td>\u8b72\u53d7\u4f01\u696d\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u304c\u751f\u3058\u305a\u3001\u4f1a\u793e\u306b\u8cc3\u6599\u53ce\u5165\u304c\u6b8b\u308b<\/td><td>\u8b72\u53d7\u4f01\u696d\u304c\u9577\u671f\u306e\u8cc3\u8cb8\u501f\u306b\u5fdc\u3058\u308b\u304b<\/td><\/tr><tr><td><strong>\u30b9\u30ad\u30fc\u30e0\u306e\u518d\u691c\u8a0e<\/strong><\/td><td>\u682a\u5f0f\u8b72\u6e21\u3084\u4f1a\u793e\u5206\u5272\u306e\u307b\u3046\u304c\u7a0e\u8ca0\u62c5\u304c\u8efd\u3044\u5834\u5408\u304c\u3042\u308b<\/td><td>\u8b72\u53d7\u4f01\u696d\u306e\u610f\u5411\u3068\u7c3f\u5916\u50b5\u52d9\u3078\u306e\u624b\u5f53\u3066<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u5f79\u54e1\u9000\u8077\u91d1\u30672\u6bb5\u968e\u8ab2\u7a0e\u3092\u548c\u3089\u3052\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5168\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u3066\u7d4c\u55b6\u304b\u3089\u9000\u304f\u306a\u3089\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u52b9\u679c\u306f\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u3067\u306f\u640d\u91d1\u3068\u306a\u3063\u3066\u8b72\u6e21\u76ca\u3092\u6e1b\u3089\u3057\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u6b8b\u308a\u306e2\u5206\u306e1\u3060\u3051\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1420<\/mark><\/a>\uff09\u3002\u5f79\u54e1\u3068\u3057\u3066\u306e\u52e4\u7d9a\u304c5\u5e74\u4ee5\u4e0b\u3060\u30682\u5206\u306e1\u8ab2\u7a0e\u3092\u4f7f\u3048\u306a\u3044\u70b9\u3082\u78ba\u8a8d\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4ee3\u8868\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u306e\u843d\u3068\u3057\u7a74<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u3088\u304f\u8b70\u8ad6\u306b\u306a\u308b\u306e\u304c\u3001\u4f1a\u793e\u3092\u6b8b\u3057\u305f\u307e\u307e\u4ee3\u8868\u306b\u3068\u3069\u307e\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u5831\u916c\u3092\u5927\u304d\u304f\u4e0b\u3052\u3066\u3082\u7d4c\u55b6\u306e\u4e3b\u8981\u306a\u5730\u4f4d\u306b\u3044\u308c\u3070\u9000\u8077\u306e\u5b9f\u614b\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u304f\u3001\u9000\u8077\u91d1\u304c\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u91d1\u984d\u306e\u59a5\u5f53\u6027<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u7d66\u984d\u306f\u3001\u6700\u7d42\u5831\u916c\u30fb\u52e4\u7d9a\u5e74\u6570\u30fb\u529f\u7e3e\u500d\u7387\u3067\u8aac\u660e\u3067\u304d\u308b\u6c34\u6e96\u306b\u53ce\u3081\u308b\u306e\u304c\u5b9f\u52d9\u306e\u76ee\u5b89\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\">M&amp;A\u3067\u306e\u5f79\u54e1\u9000\u8077\u91d1<\/a>\u306f\u3001\u8b72\u6e21\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u4e00\u7dd2\u306b\u8a2d\u8a08\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u8b72\u6e21\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u8cc7\u7523\u306e\u914d\u5206<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u65e5\u3092\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u534a\u306b\u7f6e\u3051\u3070\u3001\u540c\u3058\u5e74\u5ea6\u306e\u3046\u3061\u306b\u9000\u8077\u91d1\u306e\u652f\u7d66\u3084\u8a2d\u5099\u306e\u5165\u308c\u66ff\u3048\u306a\u3069\u3001\u640d\u91d1\u306e\u624b\u5f53\u3066\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u5bfe\u4fa1\u306e\u914d\u5206\u306f\u9451\u5b9a\u8a55\u4fa1\u3084\u6642\u4fa1\u306e\u8cc7\u6599\u3092\u3082\u3068\u306b\u6c7a\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-agreement\/\">\u4e8b\u696d\u8b72\u6e21\u5951\u7d04\u66f8<\/a>\u306b\u8cc7\u7523\u3054\u3068\u306e\u91d1\u984d\u3092\u660e\u8a18\u3059\u308b\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3084\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u8aac\u660e\u304c\u3076\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u5bfe\u4fa1\u3092\u500b\u4eba\u306b\u79fb\u3059\u65b9\u6cd5\u3092\u5148\u306b\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5168\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u305f\u3042\u3068\u306e\u4f1a\u793e\u306f\u3001\u6e05\u7b97\u3059\u308b\u304b\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u3057\u3066\u6b8b\u3059\u304b\u3092\u9078\u3076\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u9000\u8077\u91d1\u306e\u67a0\u3084\u307b\u304b\u306e\u8cc7\u7523\u3067\u5909\u308f\u308b\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u8b72\u6e21\u4ee3\u91d1\u306e\u51e6\u7406<\/a>\u3068<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-after-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u5f8c\u306e\u4f1a\u793e<\/a>\u306e\u3042\u308a\u65b9\u306f\u3001\u57fa\u672c\u5408\u610f\u306e\u524d\u306b\u65b9\u5411\u3092\u6c7a\u3081\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u6642\u4fa1\u3068\u4f1a\u8a08\u51e6\u7406\u3067\u62bc\u3055\u3048\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u308f\u308c\u3084\u3059\u3044\u306e\u306f\u3001\u4fa1\u683c\u304c\u6642\u4fa1\u3068\u3057\u3066\u59a5\u5f53\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u4f01\u696d\u306e\u4ed5\u8a33\u306e\u57fa\u672c\u5f62\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u6642\u4fa1\u304b\u3089\u5916\u308c\u305f\u4fa1\u683c\u306e\u8ab2\u7a0e\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u8005\u3068\u306e\u53d6\u5f15\u306a\u3089\u3001\u4ea4\u6e09\u3067\u5408\u610f\u3057\u305f\u4fa1\u683c\u304c\u539f\u5247\u3068\u3057\u3066\u6642\u4fa1\u3067\u3059\u3002\u89aa\u65cf\u306e\u4f1a\u793e\u3084\u95a2\u4fc2\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u3067\u306f\u3001\u5c02\u9580\u5bb6\u306e\u7b97\u5b9a\u306a\u3069\u5ba2\u89b3\u7684\u306a\u6839\u62e0\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6642\u4fa1\u3088\u308a\u4f4e\u3051\u308c\u3070\u8b72\u6e21\u5074\u306b\u5bc4\u9644\u91d1\u3001\u8b72\u53d7\u4f01\u696d\u306b\u53d7\u8d08\u76ca\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u5f97\u307e\u3059\u3057\u3001\u9ad8\u3059\u304e\u308c\u3070\u8b72\u53d7\u4f01\u696d\u5074\u3067\u5bc4\u9644\u91d1\u306e\u554f\u984c\u304c\u8d77\u304d\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4fa1\u683c\u306e\u6839\u62e0\u3092\u3069\u3046\u793a\u3059\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e09\u8005\u9593\u3067\u3082\u3001\u6975\u7aef\u306a\u5b89\u5024\u3084\u9ad8\u5024\u306f\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-price\/\">\u4e8b\u696d\u58f2\u5374\u306e\u76f8\u5834<\/a>\u3084\u7b97\u5b9a\u65b9\u6cd5\u3068\u7167\u3089\u3057\u3001\u4fa1\u683c\u306e\u6c7a\u307e\u308a\u65b9\u3092\u8a18\u9332\u306b\u6b8b\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-34\" class=\"wp-block-heading\">\u4ed5\u8a33\u306e\u57fa\u672c\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca0\u50b5\u3092\u542b\u307e\u306a\u3044\u8cc7\u7523\u3060\u3051\u30925,000\u4e07\u5186\u3067\u8b72\u6e21\u3057\u3001\u53d6\u5f97\u8cc7\u7523\u306e\u6642\u4fa1\u306f\u7c3f\u4fa1\u3068\u540c\u3058\u3068\u4eee\u5b9a\u3057\u305f\u7c21\u7565\u4f8b\u3067\u3059\uff08\u5358\u4f4d\u306f\u4e07\u5186\u3001\u6d88\u8cbb\u7a0e\u306f\u7701\u7565\uff09\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u4f01\u696d\u306e\u4ed5\u8a33\u306f\u93e1\u5199\u3057\u306e\u95a2\u4fc2\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><thead><tr><th>\u7acb\u5834<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u501f\u65b9<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u8cb8\u65b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8b72\u6e21\u5074<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u73fe\u91d1\u9810\u91d1 5,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u68da\u5378\u8cc7\u7523 1,000<br>\u5efa\u7269 2,500<br>\u4e8b\u696d\u8b72\u6e21\u76ca 1,500<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u68da\u5378\u8cc7\u7523 1,000<br>\u5efa\u7269 2,500<br>\u306e\u308c\u3093 1,500<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u73fe\u91d1\u9810\u91d1 5,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-35\" class=\"wp-block-heading\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u524d\u5f8c\u306e\u7d4c\u7406\u5b9f\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u524d\u306f\u3001\u5bfe\u4fa1\u3068\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u305f\u8cc7\u91d1\u79fb\u52d5\u8868\u3092\u3064\u304f\u308a\u3001\u6c7a\u6e08\u65e5\u306b\u652f\u6255\u539f\u8cc7\u304c\u8db3\u308a\u308b\u304b\u3092\u91d1\u878d\u6a5f\u95a2\u3068\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306f\u4ed5\u8a33\u306e\u5165\u529b\u304b\u3089\u511f\u5374\u8a08\u7b97\u3001\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u898b\u8fbc\u307f\u306e\u78ba\u5b9a\u307e\u3067\u4e00\u6c17\u306b\u9032\u3081\u308b\u3068\u3001\u6c7a\u7b97\u3067\u306e\u624b\u623b\u308a\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-36\" class=\"wp-block-heading\">\u7740\u624b\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u91d1\u306e\u8ad6\u70b9\u306f\u3001\u57fa\u672c\u5408\u610f\u306e\u524d\u306b\u6d17\u3044\u51fa\u3059\u307b\u3069\u9078\u629e\u80a2\u304c\u5e83\u304c\u308a\u307e\u3059\u3002\u652f\u63f4\u73fe\u5834\u3067\u7740\u624b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u3001\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u78ba\u8a8d\u9805\u76ee<\/th><th>\u7a0e\u91d1\u3078\u306e\u5f71\u97ff<\/th><\/tr><\/thead><tbody><tr><td><strong>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6b8b\u9ad8\u3068\u671f\u9650<\/strong><\/td><td>\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b\u91d1\u984d\u304c\u6c7a\u307e\u308b<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u8cc7\u7523\u306e\u7c3f\u4fa1\u3068\u6642\u4fa1<\/strong><\/td><td>\u8b72\u6e21\u76ca\u3068\u6cd5\u4eba\u7a0e\u7b49\u306e\u984d\u304c\u6c7a\u307e\u308b<\/td><\/tr><tr><td><strong>\u571f\u5730\u30fb\u5efa\u7269\u306e\u6709\u7121\u3068\u8b72\u6e21\u7bc4\u56f2<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3001\u8b72\u53d7\u4f01\u696d\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u5f71\u97ff<\/td><\/tr><tr><td><strong>\u5f15\u304d\u53d7\u3051\u3066\u3082\u3089\u3046\u8ca0\u50b5\u306e\u984d<\/strong><\/td><td>\u6d88\u8cbb\u7a0e\u306e\u5bfe\u4fa1\u306b\u542b\u307e\u308c\u308b<\/td><\/tr><tr><td><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u6709\u7121<\/strong><\/td><td>\u500b\u4eba\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u306a\u3089\u8b72\u53d7\u4f01\u696d\u306e\u63a7\u9664\u984d\u3068\u4fa1\u683c\u306b\u5f71\u97ff<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u5e74\u5ea6\u5185\u306e\u5b9f\u884c\u6642\u671f<\/strong><\/td><td>\u540c\u3058\u5e74\u5ea6\u3067\u640d\u91d1\u3092\u624b\u5f53\u3066\u3067\u304d\u308b\u304b\u304c\u6c7a\u307e\u308b<\/td><\/tr><tr><td><strong>\u30aa\u30fc\u30ca\u30fc\u306e\u9000\u4efb\u306e\u6709\u7121<\/strong><\/td><td>\u5f79\u54e1\u9000\u8077\u91d1\u3092\u4f7f\u3048\u308b\u304b\u304c\u6c7a\u307e\u308b<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u3092\u500b\u4eba\u3078\u79fb\u3059\u65b9\u6cd5<\/strong><\/td><td>\u914d\u5f53\u30fb\u6e05\u7b97\u30fb\u9000\u8077\u91d1\u30672\u6bb5\u968e\u76ee\u306e\u7a0e\u984d\u304c\u5909\u308f\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">8\u9805\u76ee\u306e\u3046\u3061\u534a\u5206\u4ee5\u4e0a\u304c\u672a\u78ba\u8a8d\u306a\u3089\u3001\u30b9\u30ad\u30fc\u30e0\u3092\u6c7a\u3081\u308b\u524d\u306b\u7a0e\u984d\u306e\u8a66\u7b97\u304b\u3089\u59cb\u3081\u308b\u306e\u304c\u8fd1\u9053\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-37\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u306e\u65b9\u304b\u3089\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\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-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u4e8b\u696d\u8b72\u6e21\u306e\u4ee3\u91d1\u3092\u5206\u5272\u3067\u53d7\u3051\u53d6\u308b\u3068\u3001\u7a0e\u91d1\u3082\u5206\u5272\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u539f\u5247\u3068\u3057\u3066\u3067\u304d\u307e\u305b\u3093\u3002\u8b72\u6e21\u76ca\u306f\u4e8b\u696d\u3092\u5f15\u304d\u6e21\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u4e00\u62ec\u3067\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u4ee3\u91d1\u304c\u5f8c\u6255\u3044\u3067\u3082\u7a0e\u91d1\u306f\u5148\u306b\u6765\u307e\u3059\u3002\u5206\u5272\u6255\u3044\u306b\u3059\u308b\u306a\u3089\u3001\u7d0d\u7a0e\u671f\u9650\u3068\u5165\u91d1\u6642\u671f\u3092\u7a81\u304d\u5408\u308f\u305b\u305f\u8cc7\u91d1\u8a08\u753b\u3092\u5148\u306b\u4f5c\u308a\u307e\u3057\u3087\u3046\u3002\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306e\u3088\u3046\u306b\u5f8c\u304b\u3089\u91d1\u984d\u304c\u5909\u308f\u308b\u6761\u9805\u306f\u3001\u53d6\u6271\u3044\u304c\u5225\u306a\u306e\u3067\u500b\u5225\u306e\u78ba\u8a8d\u304c\u8981\u308a\u307e\u3059\u3002<\/p> <\/div> <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><strong><strong><strong><strong><strong><strong>\u4e8b\u696d\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e\u306f\u3001\u8cb7\u3044\u624b\u304c\u6255\u308f\u306a\u304b\u3063\u305f\u3089\u8ab0\u304c\u7d0d\u3081\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u7d0d\u3081\u308b\u306e\u306f\u58f2\u308a\u624b\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306f\u8b72\u6e21\u5074\u304c\u9810\u304b\u3063\u3066\u7533\u544a\u3059\u308b\u7a0e\u91d1\u306e\u305f\u3081\u3001\u5951\u7d04\u3067\u7dcf\u984d\u3060\u3051\u3092\u6c7a\u3081\u308b\u3068\u3001\u305d\u306e\u4e2d\u306b\u6d88\u8cbb\u7a0e\u304c\u542b\u307e\u308c\u3066\u3044\u305f\u3068\u6271\u308f\u308c\u304b\u306d\u307e\u305b\u3093\u3002\u73fe\u5834\u3067\u306f\u307e\u305a\u3001\u4fa1\u683c\u6761\u9805\u306b\u7a0e\u629c\u91d1\u984d\u3068\u6d88\u8cbb\u7a0e\u984d\u3092\u5206\u3051\u3066\u66f8\u3044\u3066\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779349424732\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u8ee2\u7c4d\u3059\u308b\u5f93\u696d\u54e1\u306e\u9000\u8077\u91d1\u306f\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u3069\u3061\u3089\u306e\u8ca0\u62c5\u3067\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u58f2\u308a\u624b\u304c\u7cbe\u7b97\u3059\u308b\u304b\u3001\u8cb7\u3044\u624b\u304c\u52e4\u7d9a\u5e74\u6570\u3092\u901a\u7b97\u3057\u3066\u5f15\u304d\u7d99\u3050\u304b\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u7cbe\u7b97\u306a\u3089\u652f\u7d66\u3057\u305f\u58f2\u308a\u624b\u306e\u640d\u91d1\u3001\u5f15\u304d\u7d99\u3050\u306a\u3089\u9000\u8077\u7d66\u4ed8\u306e\u898b\u8fbc\u984d\u3092\u8b72\u6e21\u4fa1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8abf\u6574\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5f93\u696d\u54e1\u306e\u540c\u610f\u306e\u53d6\u308a\u65b9\u3068\u3082\u9023\u52d5\u3059\u308b\u306e\u3067\u3001\u7a0e\u91d1\u3060\u3051\u3067\u6c7a\u3081\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784266799249\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u306f\u3001\u3044\u3064\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6cd5\u4eba\u306e\u58f2\u308a\u624b\u306f\u3001\u8b72\u6e21\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u3067\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u8cb7\u3044\u624b\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306f\u3001\u53d6\u5f97\u304b\u3089\u6570\u304b\u6708\u5f8c\u306b\u90fd\u9053\u5e9c\u770c\u304b\u3089\u7d0d\u7a0e\u901a\u77e5\u304c\u5c4a\u304f\u306e\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u53d6\u5f97\u6642\u306e\u8cc7\u91d1\u8a08\u753b\u306b\u542b\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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-38\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1\u307e\u3068\u3081\uff5c\u624b\u53d6\u308a\u3067\u6bd4\u3079\u3066\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u3076<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u8b72\u6e21\u3059\u308b\u4f1a\u793e\u306b\u6cd5\u4eba\u7a0e\u7b49\u3068\u6d88\u8cbb\u7a0e\u3001\u8b72\u53d7\u4f01\u696d\u306b\u6d88\u8cbb\u7a0e\u3084\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308a\u3001\u500b\u4eba\u3078\u8cc7\u91d1\u3092\u79fb\u3059\u6bb5\u968e\u3067\u3082\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002\u7a0e\u7387\u3067\u306f\u306a\u304f\u7a0e\u5f15\u5f8c\u306e\u624b\u53d6\u308a\u3067\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u308b\u3053\u3068\u304c\u5224\u65ad\u306e\u8ef8\u3067\u3059\u3002\u521d\u3081\u3066\u306e\u58f2\u5374\u3067\u5168\u4f53\u50cf\u304c\u898b\u3048\u306a\u3044\u4e0d\u5b89\u306f\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306b\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5b9f\u7e3e\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3068\u7a0e\u7406\u58eb\u304c\u3001\u30b9\u30ad\u30fc\u30e0\u3054\u3068\u306e\u7a0e\u984d\u3068\u624b\u53d6\u308a\u306e\u8a66\u7b97\u304b\u3089\u304a\u624b\u4f1d\u3044\u3057\u307e\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u3092\u6253\u8a3a\u3055\u308c\u3066\u8ff7\u3063\u305f\u3068\u304d\u3082\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color 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\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp\" alt=\"M&amp;A\u30fb\u4f1a\u793e\u58f2\u5374\u306e\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13666\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\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=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8F%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8F%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\">\u30e1\u30fc\u30eb\u3067\u76f8\u8ac7\u3057\u3066\u307f\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&amp;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":4,"featured_media":13552,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-2308","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/2308","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\/4"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media\/13552"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=2308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}