{"id":2571,"date":"2025-11-03T12:31:08","date_gmt":"2025-11-03T03:31:08","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2571"},"modified":"2026-08-06T10:47:34","modified_gmt":"2026-08-06T01:47:34","slug":"split-type-demerger-diff","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/split-type-demerger-diff\/","title":{"rendered":"\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\uff5c\u985e\u578b\u3092\u56f3\u89e3\u30fb\u4f1a\u793e\u5206\u5272\u306e\u7a0e\u5236\u9069\u683c\u8981\u4ef6"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u5206\u5272\u5bfe\u4fa1\uff08\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\uff09\u304c\u3001\u5206\u5272\u578b\u5206\u5272\u306f\u5206\u5272\u5143\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u3001\u5206\u793e\u578b\u5206\u5272\u306f\u5206\u5272\u4f1a\u793e\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5206\u5272\u65b9\u6cd5\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\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=\"https:\/\/mitsukijapan.com\/ma\/fee\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp\" alt=\"M&amp;A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\" class=\"wp-image-12181\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\uff14\u985e\u578b\u3092\u56f3\u89e3<\/a><\/li><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u306f<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u3068\u306f<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u3068\u5206\u793e\u578b\u5206\u5272\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u7a0e\u91d1<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u7a0e\u52d9\u306e\u6982\u8981<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">M&amp;A\u624b\u6cd5\u3068\u3057\u3066\u306e\u4f1a\u793e\u5206\u5272<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u6982\u8981<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\uff08\u307e\u3068\u3081\uff09<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n<!-- \u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA\uff1a\u30b3\u30e9\u30e0\u5171\u901a -->\n<a\n  href=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/\"\n  data-cta-id=\"business-succession-guide\"\n  data-cta-pos=\"column_bottom\"\n  aria-label=\"\u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306e\u7533\u8fbc\u30da\u30fc\u30b8\u3078\"\n  style=\"\n    display:block;\n    width:100%;\n    max-width:100%;\n    margin:24px 0;\n    color:inherit;\n    text-decoration:none;\n  \"\n>\n  <aside\n    style=\"\n      box-sizing:border-box;\n      display:flex;\n      flex-wrap:wrap;\n      align-items:center;\n      gap:14px 18px;\n      width:100%;\n      max-width:100%;\n      padding:14px 16px;\n      border:1px solid #d6dad3;\n      border-left:4px solid #2a8f0f;\n      border-radius:6px;\n      background:#f4f8f0;\n      color:#171717;\n      font-family:'Noto Sans JP','Yu Gothic',sans-serif;\n      line-height:1.6;\n      cursor:pointer;\n    \"\n  >\n    <!-- \u66f8\u7c4d\u8868\u7d19 -->\n    <figure\n      style=\"\n        flex:0 0 88px;\n        width:88px;\n        margin:0;\n      \"\n    >\n      <img\n        src=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/assets\/guidebook-cover.png\"\n        width=\"421\"\n        height=\"604\"\n        alt=\"\u300e\u5f8c\u7d99\u8005\u9078\u3073\u306b\u8ff7\u3063\u305f\u3068\u304d\u306b\u8aad\u3080 \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300f\u8868\u7d19\"\n        loading=\"lazy\"\n        decoding=\"async\"\n        style=\"\n          display:block;\n          width:88px;\n          height:auto;\n          border:1px solid #d6dad3;\n        \"\n      >\n    <\/figure>\n\n    <!-- \u66f8\u7c4d\u60c5\u5831 -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:1 1 390px;\n        min-width:0;\n      \"\n    >\n      <p\n        style=\"\n          display:inline-block;\n          margin:0 0 5px;\n          padding:3px 9px;\n          border-radius:3px;\n          background:#eaf3e6;\n          color:#0f4a08;\n          font-size:16px;\n          font-weight:700;\n          line-height:1.5;\n        \"\n      >\n        \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#575757;\n          font-size:16px;\n          font-weight:600;\n          line-height:1.5;\n        \"\n      >\n        \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#0f4a08;\n          font-size:20px;\n          font-weight:700;\n          line-height:1.4;\n        \"\n      >\n        \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 2px;\n          color:#575757;\n          font-size:14px;\n          font-weight:600;\n          line-height:1.5;\n        \"\n      >\n        \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n      <\/p>\n\n      <p\n        style=\"\n          margin:0;\n          color:#171717;\n          font-size:15px;\n          line-height:1.55;\n        \"\n      >\n        \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n      <\/p>\n    <\/div>\n\n    <!-- \u7533\u8fbc\u5c0e\u7dda -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:0 1 260px;\n        min-width:220px;\n        max-width:260px;\n        margin-left:auto;\n        display:flex;\n        flex-direction:column;\n        align-items:stretch;\n        gap:5px;\n      \"\n    >\n      <span\n        style=\"\n          box-sizing:border-box;\n          display:flex;\n          align-items:center;\n          justify-content:center;\n          width:100%;\n          min-height:56px;\n          padding:10px 16px;\n          border-radius:5px;\n          background:#e96d08;\n          color:#ffffff;\n          font-size:19px;\n          font-weight:700;\n          line-height:1.4;\n          letter-spacing:.03em;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080&nbsp;\u203a\n      <\/span>\n\n      <p\n        style=\"\n          margin:0;\n          color:#575757;\n          font-size:16px;\n          line-height:1.5;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n      <\/p>\n    <\/div>\n  <\/aside>\n<\/a>\n<!-- \/\u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA -->\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\uff14\u985e\u578b\u3092\u56f3\u89e3<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306e\u985e\u578b\u306f\u3001\u300c\u65b0\u8a2d\u300d\u304b\u300c\u5438\u53ce\u300d\u304b\u3067\uff12\u30d1\u30bf\u30fc\u30f3\u3001\u307e\u305f\u300c\u5206\u5272\u578b\u300d\u304b\u300c\u5206\u793e\u578b\u300d\u304b\u3067\uff12\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3088\u308a\u3001\u8a08\uff14\u30d1\u30bf\u30fc\u30f3\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"584\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-4-types.png\" alt=\"\u4f1a\u793e\u5206\u5272\u306e4\u985e\u578b\uff08\u5206\u5272\u578b\u65b0\u8a2d\u5206\u5272\u30fb\u5206\u793e\u578b\u65b0\u8a2d\u5206\u5272\u30fb\u5206\u5272\u578b\u5438\u53ce\u5206\u5272\u30fb\u5206\u793e\u578b\u5438\u53ce\u5206\u5272\uff09\u306e\u69cb\u9020\u6bd4\u8f03\u56f3\" class=\"wp-image-12414\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-4-types.png 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-4-types-640x374.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-split-4-types-768x449.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306e\u985e\u578b\u306e\u3046\u3061\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5206\u793e\u578b\u3068\u5206\u5272\u578b\u306e\u9055\u3044\u3092\u4e2d\u5fc3\u306b\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-ma-company-split-explanation-of-types-advantages-differences-from-business-transfer-and-examples-of-small-and-medium-sized-companies\/\">\u4f1a\u793e\u5206\u5272\u306e\u7a2e\u985e\u30fb\u624b\u7d9a\u30fb\u30e1\u30ea\u30c3\u30c8\u30fb\u7a0e\u5236\u9069\u683c\u8981\u4ef6\uff5cM&amp;A\u4e8b\u4f8b\u3092\u7d39\u4ecb<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u5206\u5272\u306f\u3001\u7269\u7684\u5206\u5272\u3068\u3082\u8a00\u308f\u308c\u4f1a\u793e\u5206\u5272\u306b\u4fc2\u308b\u5bfe\u4fa1\u3092\u5206\u5272\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u306b\u5272\u308a\u5f53\u3066\u308b\u5206\u5272\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u524d\u306e\u4f1a\u793e\u3092\u5206\u793e\u5316\u3057\u3066\u3001\u65b0\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\uff08<strong>\u5206\u793e\u578b\u30fb\u65b0\u8a2d\u5206\u5272<\/strong>\u306e\u5834\u5408\uff09\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002\u5206\u5272\u524d\u306e\u4f1a\u793e\uff08\u5206\u5272\u4f1a\u793e\uff09\u306f\u3001\u65b0\u8a2d\u4f1a\u793e\uff08\u627f\u7d99\u4f1a\u793e\uff09\u306b\u4e8b\u696d\u3092\u79fb\u8ee2\u3057\u307e\u3059\u3002\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u65b0\u8a2d\u4f1a\u793e\u306f\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5206\u5272\u4f1a\u793e\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5206\u5272\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3001\u65b0\u8a2d\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3068\u306a\u308b\u30bf\u30c6\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u51fa\u6765\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-2 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisanincorporation\/\">\u65b0\u8a2d\u5206\u5272\u3068\u306f\uff1f\u5438\u53ce\u5206\u5272\u3068\u306e\u9055\u3044\u30fb\u5bfe\u4fa1\u30fb\u624b\u7d9a\u30fb\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u306f\u3001\u4eba\u7684\u5206\u5272\u3068\u3082\u8a00\u308f\u308c\u4f1a\u793e\u5206\u5272\u306b\u304b\u304b\u308b\u5bfe\u4fa1\u3092\u6700\u7d42\u7684\u306b\u5206\u5272\u4f1a\u793e\u3067\u306f\u306a\u304f\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u53d7\u53d6\u308b\u5206\u5272\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u524d\u306e\u4f1a\u793e\u3092\u5206\u793e\u5316\u3057\u3066\u3001\u65b0\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\uff08<strong>\u5206\u5272\u578b\u30fb\u65b0\u8a2d\u5206\u5272<\/strong>\u306e\u5834\u5408\uff09\u3092\u4f8b\u306b\u8aac\u660e\u3057\u307e\u3059\u3002\u5206\u5272\u524d\u306e\u4f1a\u793e\uff08\u5206\u5272\u4f1a\u793e\uff09\u306f\u3001\u65b0\u8a2d\u4f1a\u793e\uff08\u627f\u7d99\u4f1a\u793e\uff09\u306b\u4e8b\u696d\u3092\u79fb\u8ee2\u3057\u307e\u3059\u3002\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u65b0\u8a2d\u4f1a\u793e\u306f\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5206\u5272\u4f1a\u793e\u306b\u4ea4\u4ed8\u3057\u307e\u3059\u3002\u3053\u3053\u307e\u3067\u306f\u3001\u4e0a\u8a18\u306e\u5206\u793e\u578b\u5206\u5272\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u305d\u306e\u5f8c\u305f\u3060\u3061\u306b\u3001\u5206\u5272\u4f1a\u793e\u306f\u3001\u4ea4\u4ed8\u3055\u308c\u305f\u65b0\u8a2d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u682a\u4e3b\u3078\u914d\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u5206\u5272\u4f1a\u793e\u3068\u65b0\u8a2d\u4f1a\u793e\u304c\u5144\u5f1f\u4f1a\u793e\u3068\u306a\u308b\u30e8\u30b3\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u51fa\u6765\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u7b2c\u4e09\u8005\u4f01\u696d\u3068\u306e\u8cc7\u672c\u696d\u52d9\u63d0\u643a\u306b\u969b\u3057\u3066\u3001\u5f8c\u8ff0\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7406\u7531\u304b\u3089\u3001\u5206\u5272\u578b\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u308bM&amp;A\u30b9\u30ad\u30fc\u30e0\u304c\u63a1\u7528\u3055\u308c\u308b\u4e8b\u4f8b\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-3 wp-block-paragraph\">\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<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u3068\u5206\u793e\u578b\u5206\u5272\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3068\u5206\u793e\u578b\u5206\u5272\u306b\u306f\u69d8\u3005\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u4e3b\u306a\u9055\u3044\u3092\u4e0b\u8868\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u5206\u793e\u578b\u5206\u5272<\/th><th>\u5206\u5272\u578b\u5206\u5272<\/th><\/tr><\/thead><tbody><tr><td>\u682a\u5f0f\u69cb\u6210\u306e\u5909\u5316<\/td><td>\u5206\u5272\u5143\u4f1a\u793e\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u307e\u3059\u3002\u627f\u7d99\u5148\u4f1a\u793e\u306f\u5206\u5272\u5143\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3068\u306a\u308a\u307e\u3059\u3002\u7269\u7684\u5206\u5272\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/td><td>\u5206\u5272\u5143\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u307e\u3059\u3002\u5206\u5272\u5143\u4f1a\u793e\u3068\u627f\u7d99\u5148\u4f1a\u793e\u306f\u5225\u4f1a\u793e\u3068\u3057\u3066\u4e26\u5217\u306e\u95a2\u4fc2\u3068\u306a\u308a\u307e\u3059\u3002\u4eba\u7684\u5206\u5272\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td>\u5206\u5272\u5bfe\u4fa1\u306e\u53d7\u53d6\u5148<\/td><td>\u5206\u5272\u4f1a\u793e\u81ea\u8eab\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/td><td>\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<\/td><\/tr><tr><td>\u4f1a\u793e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044<\/td><td>\u4f1a\u793e\u6cd5\u306b\u5177\u4f53\u7684\u306a\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/td><td>\u4f1a\u793e\u6cd5\u306b\u76f4\u63a5\u7684\u306a\u898f\u5b9a\u304c\u306a\u304f\u3001\u5206\u793e\u578b\u5206\u5272\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/td><\/tr><tr><td>\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u8005<\/td><td>\u975e\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u3001\u5206\u5272\u4f1a\u793e\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/td><td>\u975e\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u3001\u5206\u5272\u4f1a\u793e\u3068\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td>\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u4e3b\u4f53<\/td><td>\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e\u306e\u307f\u306b\u4ed5\u8a33\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/td><td>\u5206\u5272\u4f1a\u793e\u3001\u627f\u7d99\u4f1a\u793e\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u4ed5\u8a33\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u682a\u4e3b\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/td><\/tr><tr><td>\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306e\u8981\u5426<\/td><td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u7c21\u6613\u5206\u5272\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/td><td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u5206\u5272\u578b\u5206\u5272\u3067\u306f\u7c21\u6613\u5206\u5272\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/td><\/tr><tr><td>\u624b\u7d9a\u306e\u8907\u96d1\u3055<\/td><td>\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u306a\u624b\u7d9a\u3067\u5b9f\u884c\u53ef\u80fd\u3067\u3059\u3002\u5bfe\u4fa1\u304c\u5206\u5272\u4f1a\u793e\u306b\u5165\u308b\u305f\u3081\u3001\u682a\u4e3b\u3078\u306e\u914d\u5f53\u624b\u7d9a\u304c\u4e0d\u8981\u3067\u3059\u3002<\/td><td>\u5206\u793e\u578b\u5206\u5272\u306b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u5f62\u3068\u306a\u308b\u305f\u3081\u3001\u624b\u7d9a\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u682a\u4e3b\u3078\u306e\u5bfe\u4fa1\u4ea4\u4ed8\u624b\u7d9a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/td><\/tr><tr><td>\u4f1a\u793e\u5206\u5272\u306e\u76ee\u7684<\/td><td>\u5b50\u4f1a\u793e\u306e\u8a2d\u7acb\u306a\u3069\u3001\u652f\u914d\u6a29\u3092\u4fdd\u3063\u305f\u307e\u307e\u3067\u306e\u30b9\u30d4\u30f3\u30aa\u30d5\u3092\u76ee\u7684\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/td><td>\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3092\u610f\u56f3\u3057\u305f\u4f01\u696d\u8b72\u6e21\u3084\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u3001\u682a\u4e3b\u4fa1\u5024\u306e\u5411\u4e0a\u306e\u305f\u3081\u306e\u30b9\u30d4\u30f3\u30a2\u30a6\u30c8\u7b49\u3092\u76ee\u6307\u3059\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30b3\u30f3\u30b0\u30ed\u30de\u30ea\u30c3\u30c8\u30fb\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u306e\u89e3\u6d88\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td>\u5b9f\u52d9\u3067\u306e\u5229\u7528\u983b\u5ea6<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u3084\u5b50\u4f1a\u793e\u8a2d\u7acb\u3067\u5e83\u304f\u5229\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u4e0a\u306e\u5229\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u3067\u3059\u3002<\/td><td>\u8907\u96d1\u306a\u624b\u7d9a\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u306e\u5229\u7528\u983b\u5ea6\u306f\u5206\u793e\u578b\u5206\u5272\u3068\u6bd4\u3079\u3066\u4f4e\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u4fc2\u308b\u5bfe\u4fa1\u3092\u682a\u4e3b\u304c\u53d7\u53d6\u308b\u304b\u5206\u5272\u4f1a\u793e\u304c\u53d7\u53d6\u308b\u304b\u304c\u3001\u5206\u5272\u578b\u5206\u5272\u3068\u5206\u793e\u578b\u5206\u5272\u306e\u5927\u304d\u306a\u9055\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-4 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/corporate-law-essential-for-ma-article-structure\/\">M&amp;A\u306e\u4f1a\u793e\u6cd5\u3068\u306f\uff1f\u5229\u7528\u5834\u9762\u3084\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u8b72\u6e21\u306e\u898f\u5b9a\u3092\u7d39\u4ecb<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u7a0e\u91d1<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306e\u7a0e\u52d9\u3092\u8a73\u7d30\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u672c\u7a3f\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u306f\u6982\u7565\u306e\u307f\u8aac\u660e\u3057\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u306f\u3001\u5206\u5272\u65b9\u6cd5\u306b\u3088\u308a\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u7a0e\u52d9\u306e\u6982\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u5206\u5272\u306e\u5834\u5408\u3001\u627f\u7d99\u4f1a\u793e\u304b\u3089\u306e\u5bfe\u4fa1\u306f\u5206\u5272\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u300c\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u300d\u3092\u6e80\u305f\u3059\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u306f\u3001\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u6e80\u305f\u3055\u306a\u3044\u975e\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u6642\u4fa1\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3001\u8b72\u6e21\u640d\u76ca\u306b\u95a2\u3059\u308b\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u306e\u5834\u5408\u3001\u5206\u5272\u4f1a\u793e\u304c\u627f\u7d99\u4f1a\u793e\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u53d6\u3063\u305f\u5f8c\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u73fe\u7269\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u306f\u3001\u5206\u793e\u578b\u5206\u5272\u540c\u69d8\u3001\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u975e\u9069\u683c\u5206\u5272\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u6642\u4fa1\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u5206\u5272\u4f1a\u793e\u304b\u3089\u73fe\u7269\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304b\u3089\u3001\u8b72\u6e21\u640d\u76ca\u3084\u307f\u306a\u3057\u914d\u5f53\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">M&amp;A\u624b\u6cd5\u3068\u3057\u3066\u306e\u4f1a\u793e\u5206\u5272<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u306e\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3066\u3001\u7b2c\u4e09\u8005\u306b\u58f2\u5374\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u5206\u5272\u578b\u5206\u5272\u306e\u5229\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u306f\u3001\u5206\u5272\u578b\u5206\u5272\u306b\u3088\u308a\u8b72\u6e21\u5bfe\u8c61\u3068\u3057\u306a\u3044\u4e8b\u696d\u30fb\u8cc7\u7523\u8ca0\u50b5\u3092\u5207\u308a\u96e2\u3057\u3066\u304a\u3044\u3066\u3001\u65e2\u5b58\u306e\u65e7\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u30b9\u30ad\u30fc\u30e0\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u4e00\u9023\u306e\u30b9\u30ad\u30fc\u30e0\u304c\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u8a2d\u8a08\u3059\u308b\u3053\u3068\u3067\u3001\u8b72\u6e21\u4f01\u696d\u3068\u305d\u306e\u682a\u4e3b\u30ec\u30d9\u30eb\u3067\u306e\u8ab2\u7a0e\u3092\u56de\u907f\u3057\u306a\u304c\u3089\u3001\u682a\u4e3b\u304c\u500b\u4eba\u306e\u5834\u5408\u306b\u306f\u682a\u5f0f\u8b72\u6e21\u306b\u3088\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\uff08\u7a0e\u738720.315%\uff09\u306e\u307f\u3067\u5b8c\u7d50\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-5 wp-block-paragraph\">\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<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u6982\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3084\u5206\u793e\u578b\u5206\u5272\u3092\u884c\u3046\u5834\u5408\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u304c\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u5b9a\u306e\u6761\u4ef6\uff08\u9069\u683c\u8981\u4ef6\uff09\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u4f1a\u793e\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u3092\u300c\u9069\u683c\u5206\u5272\u300d\u3068\u8a00\u3044\u3001\u4f1a\u793e\u5206\u5272\u6642\u306e\u79fb\u52d5\u8cc7\u7523\u3084\u8ca0\u50b5\u306f\u7c3f\u4fa1\u3067\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u4f1a\u793e\u5206\u5272\u306f\u300c\u975e\u9069\u683c\u5206\u5272\u300d\u3068\u8a00\u308f\u308c\u3001\u4f1a\u793e\u5206\u5272\u6642\u306e\u79fb\u52d5\u8cc7\u7523\u3084\u8ca0\u50b5\u306f\u6642\u4fa1\u3067\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\u3078\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u304b\u3089\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9069\u683c\u5206\u5272\u306e\u8981\u4ef6\uff1aSTEP1<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u4e00\u306b\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u3068\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306b\u304a\u3051\u308b\u3001\u4f1a\u793e\u5206\u5272\u5f8c\u306e\u652f\u914d\u95a2\u4fc2\u3092\u57fa\u306b\uff13\u3064\u533a\u5206\u306b\u5206\u985e\u3057\u307e\u3059\u3002\u3053\u306e\u5206\u985e\u3054\u3068\u306b\u6e80\u305f\u3059\u3079\u304d\u9069\u683c\u8981\u4ef6\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u652f\u914d\u95a2\u4fc2\u306e\u5206\u985e\u306b\u4fc2\u308b\u5224\u5b9a\u57fa\u6e96\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\uff13\u3064\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u3092100%\u4fdd\u6709\u3057\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u3002<\/li>\n\n\n\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u309250\uff05\u4ee5\u4e0a100\u672a\u6e80\u306e\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n\n\n\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u309250\uff05\u672a\u6e80\u306e\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b2c\u30cb\u306b\u5bfe\u4fa1\u306e\u4ea4\u4ed8\u65b9\u6cd5\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u5f93\u696d\u54e1\u306e\u5f15\u7d99\u304e\u306a\u3069\u306e\u9069\u683c\u8981\u4ef6\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u4e0a\u8a18\u306e\u652f\u914d\u95a2\u4fc2\u306e\u5206\u985e\u306b\u3088\u308a\u3001\u6e80\u305f\u3059\u3079\u304d\u9069\u683c\u8981\u4ef6\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e0b\u8a18\u304c\u9069\u683c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9069\u683c\u5206\u5272\u306e\u8981\u4ef6\uff1aSTEP2<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c11\u3005\u8907\u96d1\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u30d5\u30ed\u30fc\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(1) \u5bfe\u4fa1\u3068\u3057\u3066\u3001\u682a\u5f0f\u4ee5\u5916\u306e\uff08\u91d1\u92ad\uff09\u652f\u6255\u3044\u304c\u306a\u3044<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u3092\u91d1\u92ad\u3084\u8cc7\u7523\u3068\u3059\u308b\u3068\u3001\u975e\u9069\u683c\u5206\u5272\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u5bfe\u4fa1\u306f\u91d1\u92ad\u3084\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u5272\u578b\u5206\u5272\u306e\u5bfe\u4fa1\u306f\u3001\u5206\u5272\u4f1a\u793e\u304b\u3089\u306e\u73fe\u7269\u914d\u5f53\u306b\u3088\u3063\u3066\u6700\u7d42\u7684\u306b\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u5bfe\u4fa1\u3092\u53d7\u53d6\u308a\u307e\u3059\u3002\u73fe\u7269\u914d\u5f53\u6642\u306e\u5272\u5408\u306f\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u5f0f\u4fdd\u6709\u5272\u5408\u3068\u540c\u3058\u5272\u5408\u3067\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(2) \u4f1a\u793e\u5206\u5272\u524d\u306e\u682a\u4e3b\u304c\u682a\u5f0f\u3092\u7d99\u7d9a\u4fdd\u6709\u3059\u308b<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u4f1a\u793e\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u3001\u4f1a\u793e\u5206\u5272\u306b\u3066\u53d6\u5f97\u3057\u305f\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u7d99\u7d9a\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f1a\u793e\u5206\u5272\u306b\u3066\u53d6\u5f97\u3057\u305f\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u7b2c\u4e09\u8005\u306b\u79fb\u8ee2\u3059\u308b\u3068\u975e\u9069\u683c\u5206\u5272\u3068\u5224\u5b9a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5206\u5272\u578b\u5206\u5272\u306e\u5834\u5408\u306b\u306f\u3001\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u3068\u975e\u9069\u683c\u5206\u5272\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u304c\u3001\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u4fdd\u6709\u3057\u3064\u3064\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u307f\u3092\u79fb\u8ee2\u3057\u3066\u3082\u975e\u9069\u683c\u5206\u5272\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3001M&amp;A\u3067\u306f\u5206\u5272\u578b\u5206\u5272\u30b9\u30ad\u30fc\u30e0\u3092\u6d3b\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(3) \u79fb\u8ee2\u4e8b\u696d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u3063\u3066\u79fb\u8ee2\u3059\u308b\u4e8b\u696d\u306b\u4fc2\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u3001\u5206\u5272\u4f1a\u793e\u306e\u5206\u5272\u524d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u304b\u308b\u3079\u304d\u3001\u624b\u7d9a\u304d\u3084\u53d6\u5f15\u3092\u7d4c\u305a\u306b\u4f1a\u793e\u5206\u5272\u6642\u306b\u500b\u4eba\u3084\u7b2c\u4e09\u8005\u304c\u6240\u6709\u3059\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u627f\u7d99\u4f1a\u793e\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(4) \u79fb\u8ee2\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u54e1\u306e80\uff05\u4ee5\u4e0a\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u3063\u3066\u79fb\u8ee2\u3059\u308b\u4e8b\u696d\u306b\u5c5e\u3059\u308b\u5f93\u696d\u54e1\u306e80%\u4ee5\u4e0a\u3092\u3001\u627f\u7d99\u4f1a\u793e\u304c\u5f15\u304d\u7d99\u3050\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5206\u5272\u4f1a\u793e\u3067\u79fb\u8ee2\u3059\u308b\u4e8b\u696d\u306e\u5f93\u696d\u54e1\u304c\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u9069\u683c\u5206\u5272\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(5) \u79fb\u8ee2\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u898b\u8fbc\u307e\u308c\u308b<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u4f1a\u793e\u304b\u3089\u79fb\u8ee2\u3055\u308c\u305f\u4e8b\u696d\u306f\u3001\u627f\u7d99\u4f1a\u793e\u304c\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u79fb\u8ee2\u3055\u308c\u305f\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308c\u3070\u3001\u65b0\u4e8b\u696d\u3092\u884c\u3046\u3053\u3068\u306f\u7279\u306b\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(6) \u5206\u5272\u3059\u308b\u4e8b\u696d\u3068\u627f\u7d99\u4f1a\u793e\u306e\u4e8b\u696d\u306b\u95a2\u9023\u6027\u304c\u3042\u308b<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3055\u308c\u308b\u4e8b\u696d\u3068\u627f\u7d99\u4f1a\u793e\u304c\u55b6\u3093\u3067\u3044\u308b\u4e8b\u696d\u306e\u95a2\u9023\u6027\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u4fdd\u6709\u7387\u304c50%\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308b\uff09<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(7) \u4e21\u793e\u306e\u4e8b\u696d\u306e\u898f\u6a21\u304c\u540c\u7b49\u3067\u3042\u308b\uff08\u4e00\u90e8\u6761\u4ef6\uff09<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3057\u305f\u4e8b\u696d\u3068\u627f\u7d99\u4f1a\u793e\u304c\u55b6\u3093\u3067\u3044\u308b\u4e8b\u696d\u304c\u540c\u7b49\u306e\u898f\u6a21\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u58f2\u4e0a\u9ad8\u307e\u305f\u306f\u5f93\u696d\u54e1\u306e\u6570\u304c5\u500d\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u4fdd\u6709\u7387\u304c50%\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308a\u3001(8)\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u3092\u6e80\u305f\u305b\u3070\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">(8) \u53cc\u65b9\u306e\u5f79\u54e1\u304c\u7d4c\u55b6\u306b\u53c2\u753b\u3059\u308b\uff08\u4e00\u90e8\u6761\u4ef6\uff09<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u4f1a\u793e\u306e\u4eba\u6750\u304c\u3001\u627f\u7d99\u4f1a\u793e\u306e\u5f79\u54e1\u7b49\u306b\u5c31\u304d\u627f\u7d99\u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u53c2\u753b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\uff08\u627f\u7d99\u4f1a\u793e\u306e\u682a\u5f0f\u4fdd\u6709\u7387\u304c50%\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308a\u3001(7)\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u3092\u6e80\u305f\u305b\u3070\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b(7)(8)\u306f\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u307f\u3067\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3066\u3044\u308c\u3070\u3088\u3044\u306e\u3067\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u3092\u9451\u307f\u3066\u6e80\u305f\u3059\u3053\u3068\u304c\u53ef\u80fd\u306a\u8981\u4ef6\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u5f8c\u306e\u652f\u914d\u95a2\u4fc2\u3092\u57fa\u306b\u5206\u985e\u3055\u308c\u305f\u5404\u533a\u5206\u3067\u3001\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u304c\u3053\u3068\u306a\u308a\u307e\u3059\u3002\u652f\u914d\u95a2\u4fc2\u304c\u5f31\u3044\u95a2\u4fc2\u6027\u3067\u3042\u308b\u7a0b\u3001\u6e80\u305f\u3059\u3079\u304d\u9069\u683c\u8981\u4ef6\u304c\u591a\u304f\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5404\u533a\u5206\u306e\u9069\u683c\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u3092100%\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u9069\u683c\u8981\u4ef6\u306f(1)(2)\u304c\u8a72\u5f53<\/li>\n\n\n\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u309250%\u4ee5\u4e0a100\uff05\u672a\u6e80\u4fdd\u6709\u306e\u5834\u5408\u306e\u9069\u683c\u8981\u4ef6(1)\uff5e(5)\u304c\u8a72\u5f53\u3002<\/li>\n\n\n\n<li>\u5206\u5272\u4f1a\u793e\uff08\u5206\u5272\u524d\u306e\u4f1a\u793e\uff09\u307e\u305f\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u627f\u7d99\u4f1a\u793e\uff08\u5206\u5272\u5f8c\u306e\u65b0\u4f1a\u793e\uff09\u306e\u682a\u5f0f\u306e\u4fdd\u6709\u304c50\uff05\u672a\u6e80\u306e\u5834\u5408\u306e\u9069\u683c\u8981\u4ef6(1)\uff5e(6)\uff0b(7)or(8)\u304c\u8a72\u5f53\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-6 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/accounting-for-corp-splits\/\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u4ed5\u8a33\uff09\u3068\u306f\uff1f\u5206\u793e\u578b\u30fb\u5206\u5272\u578b\u306e\u65b0\u8a2d\u5206\u5272\u3068\u7a0e\u52d9<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306f\u3001\u5bfe\u4fa1\u3092\u53d7\u53d6\u308b\u5f53\u4e8b\u8005\u304c\u9055\u3046\u305f\u3081\u3001\u5206\u5272\u65b9\u6cd5\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u7565\u306e\u307f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u5206\u5272\u306e\u5834\u5408\u3001\u627f\u7d99\u4f1a\u793e\u304b\u3089\u306e\u5bfe\u4fa1\u306f\u5206\u5272\u4f1a\u793e\u304c\u53d7\u53d6\u308a\u307e\u3059\u3002\u5206\u5272\u578b\u5206\u5272\u3068\u9055\u3044\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u6cd5\u4eba\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u682a\u4e3b\u5074\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u751f\u3058\u307e\u305b\u3093<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u306e\u5834\u5408\u3001\u5206\u5272\u4f1a\u793e\u304c\u627f\u7d99\u4f1a\u793e\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u53d6\u3063\u305f\u5f8c\u3001\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u73fe\u7269\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5206\u5272\u4f1a\u793e\u3067\u306f\u4e00\u65e6\u3001\u627f\u7d99\u4f1a\u793e\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u53d6\u3063\u305f\u969b\u306e\u4ed5\u8a33\u3068\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u3001\u682a\u4e3b\u3078\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\u3092\u73fe\u7269\u914d\u5f53\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\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=\"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-11\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\uff08\u307e\u3068\u3081\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u306f\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u5144\u5f1f\u4f1a\u793e\u306e\u95a2\u4fc2\u3068\u306a\u308a\u3001\u5206\u793e\u578b\u5206\u5272\u306f\u5206\u5272\u4f1a\u793e\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u89aa\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u3068\u306a\u308a\u307e\u3059\u3002\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3067\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u5bfe\u4fa1\u306e\u53d7\u53d6\u5148\u3084\u682a\u5f0f\u69cb\u6210\u3001\u7a0e\u52d9\u9762\u3092\u8003\u616e\u3057\u3066\u7d4c\u55b6\u6226\u7565\u306b\u5408\u81f4\u3059\u308b\u5206\u5272\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\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\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306b\u7279\u5316\u3057\u305f\u7d4c\u9a13\u5b9f\u7e3e\u304c\u8c4a\u5bcc\u306aM&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u304c\u591a\u6570\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u30b9\u30ad\u30fc\u30e0\u3092\u6d3b\u7528\u3057\u305fM&amp;A\u306e\u304a\u624b\u4f1d\u3044\u3082\u53ef\u80fd\u3067\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u9023\u643a\u3057\u7a0e\u52d9\u9762\u3084\u6cd5\u5f8b\u9762\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u53ef\u80fd\u3067\u3059\u306e\u3067\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-7 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&#038;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    <\/div>\n<\/div>\n\n<!-- \u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA\uff1a\u30b3\u30e9\u30e0\u5171\u901a -->\n<a\n  href=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/\"\n  data-cta-id=\"business-succession-guide\"\n  data-cta-pos=\"column_bottom\"\n  aria-label=\"\u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306e\u7533\u8fbc\u30da\u30fc\u30b8\u3078\"\n  style=\"\n    display:block;\n    width:100%;\n    max-width:100%;\n    margin:24px 0;\n    color:inherit;\n    text-decoration:none;\n  \"\n>\n  <aside\n    style=\"\n      box-sizing:border-box;\n      display:flex;\n      flex-wrap:wrap;\n      align-items:center;\n      gap:14px 18px;\n      width:100%;\n      max-width:100%;\n      padding:14px 16px;\n      border:1px solid #d6dad3;\n      border-left:4px solid #2a8f0f;\n      border-radius:6px;\n      background:#f4f8f0;\n      color:#171717;\n      font-family:'Noto Sans JP','Yu Gothic',sans-serif;\n      line-height:1.6;\n      cursor:pointer;\n    \"\n  >\n    <!-- \u66f8\u7c4d\u8868\u7d19 -->\n    <figure\n      style=\"\n        flex:0 0 88px;\n        width:88px;\n        margin:0;\n      \"\n    >\n      <img\n        src=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/assets\/guidebook-cover.png\"\n        width=\"421\"\n        height=\"604\"\n        alt=\"\u300e\u5f8c\u7d99\u8005\u9078\u3073\u306b\u8ff7\u3063\u305f\u3068\u304d\u306b\u8aad\u3080 \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300f\u8868\u7d19\"\n        loading=\"lazy\"\n        decoding=\"async\"\n        style=\"\n          display:block;\n          width:88px;\n          height:auto;\n          border:1px solid #d6dad3;\n        \"\n      >\n    <\/figure>\n\n    <!-- \u66f8\u7c4d\u60c5\u5831 -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:1 1 390px;\n        min-width:0;\n      \"\n    >\n      <p\n        style=\"\n          display:inline-block;\n          margin:0 0 5px;\n          padding:3px 9px;\n          border-radius:3px;\n          background:#eaf3e6;\n          color:#0f4a08;\n          font-size:16px;\n          font-weight:700;\n          line-height:1.5;\n        \"\n      >\n        \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#575757;\n          font-size:16px;\n          font-weight:600;\n          line-height:1.5;\n        \"\n      >\n        \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#0f4a08;\n          font-size:20px;\n          font-weight:700;\n          line-height:1.4;\n        \"\n      >\n        \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 2px;\n          color:#575757;\n          font-size:14px;\n          font-weight:600;\n          line-height:1.5;\n        \"\n      >\n        \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n      <\/p>\n\n      <p\n        style=\"\n          margin:0;\n          color:#171717;\n          font-size:15px;\n          line-height:1.55;\n        \"\n      >\n        \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n      <\/p>\n    <\/div>\n\n    <!-- \u7533\u8fbc\u5c0e\u7dda -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:0 1 260px;\n        min-width:220px;\n        max-width:260px;\n        margin-left:auto;\n        display:flex;\n        flex-direction:column;\n        align-items:stretch;\n        gap:5px;\n      \"\n    >\n      <span\n        style=\"\n          box-sizing:border-box;\n          display:flex;\n          align-items:center;\n          justify-content:center;\n          width:100%;\n          min-height:56px;\n          padding:10px 16px;\n          border-radius:5px;\n          background:#e96d08;\n          color:#ffffff;\n          font-size:19px;\n          font-weight:700;\n          line-height:1.4;\n          letter-spacing:.03em;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080&nbsp;\u203a\n      <\/span>\n\n      <p\n        style=\"\n          margin:0;\n          color:#575757;\n          font-size:16px;\n          line-height:1.5;\n          text-align:center;\n        \"\n      >\n        \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n      <\/p>\n    <\/div>\n  <\/aside>\n<\/a>\n<!-- \/\u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA -->","protected":false},"author":4,"featured_media":2573,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-2571","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/2571","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\/2573"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=2571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}