{"id":2571,"date":"2026-09-07T11:15:16","date_gmt":"2026-09-07T02:15:16","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2571"},"modified":"2026-10-08T11:37:01","modified_gmt":"2026-10-08T02:37:01","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\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3068\u4f1a\u793e\u58f2\u5374\u3067\u306e\u9078\u3073\u65b9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306f\u3001\u4f1a\u793e\u5206\u5272\u306e\u5bfe\u4fa1\u3092\u5206\u5272\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308b\u304b\u3001\u305d\u306e\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u304b\u3067\u5206\u304b\u308c\u307e\u3059\u3002\u8cc7\u672c\u95a2\u4fc2\u30fb\u7a0e\u52d9\u30fb\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u306e\u6271\u3044\u307e\u3067\u3092\u8868\u3067\u6574\u7406\u3057\u3001\u4f1a\u793e\u58f2\u5374\u306e\u524d\u306b\u4e0d\u8981\u306a\u4e8b\u696d\u3084\u8cc7\u7523\u3092\u5207\u308a\u96e2\u3059\u5834\u9762\u3067\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u304b\u3092\u3001\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3068\u624b\u53d6\u308a\u306e\u89b3\u70b9\u304b\u3089\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\u306e4\u985e\u578b\u3092\u56f3\u3067\u6574\u7406<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u65b0\u8a2d\u304b\u5438\u53ce\u304b\u3067\u5206\u3051\u308b\u8ef8<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u304b\u5206\u5272\u578b\u304b\u3067\u5206\u3051\u308b\u8ef8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u306e\u306f\u5206\u5272\u4f1a\u793e<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u8cc7\u672c\u95a2\u4fc2\u306f\u30bf\u30c6\u306e\u89aa\u5b50\u306b\u306a\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u306f\u6700\u7d42\u7684\u306b\u682a\u4e3b\u3078\u6e21\u308b<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u8cc7\u672c\u95a2\u4fc2\u306f\u30e8\u30b3\u306e\u5144\u5f1f\u306b\u306a\u308b<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u4f1a\u793e\u6cd5\u3067\u306f2\u6bb5\u968e\u306e\u624b\u7d9a\u3067\u5b9f\u73fe\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\u3092\u6bd4\u8f03<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u899a\u3048\u65b9\u306f\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u3067\u8003\u3048\u308b<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u3081\u3050\u308b\u3088\u304f\u3042\u308b\u8aa4\u89e3<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" 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-14\" class=\"ark-block-toc__link\">\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u5168\u4f53\u50cf<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u3067\u682a\u4e3b\u306b\u751f\u3058\u308b\u307f\u306a\u3057\u914d\u5f53<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" 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-18\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u5206\u5272\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3067\u5206\u5272\u578b\u5206\u5272\u304c\u4f7f\u308f\u308c\u308b\u7406\u7531<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u5148\u306b\u5207\u308a\u51fa\u3059<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u304c\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f2\u3064\u306e\u4e8b\u4f8b<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\u306e\u307e\u3068\u3081<\/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\">\u4f1a\u793e\u5206\u5272\u306e4\u985e\u578b\u3092\u56f3\u3067\u6574\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u3001\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u3067\u300c\u5206\u793e\u578b\u300d\u3068\u300c\u5206\u5272\u578b\u300d\u306b\u5206\u304b\u308c\u3001\u53d7\u3051\u76bf\u306e\u4f5c\u308a\u65b9\u3067\u300c\u65b0\u8a2d\u300d\u3068\u300c\u5438\u53ce\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u7d44\u307f\u5408\u308f\u305b\u308b\u30684\u985e\u578b\u3002\u307e\u305a\u306f\u5168\u4f53\u50cf\u3092\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\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\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u3046\u3061\u5206\u793e\u578b\u3068\u5206\u5272\u578b\u306e\u9055\u3044\u3092\u8ef8\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-split\/\">\u4f1a\u793e\u5206\u5272\u306e\u5168\u4f53\u50cf\u3068\u624b\u7d9a<\/a>\u3092\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u8aad\u307f\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u65b0\u8a2d\u304b\u5438\u53ce\u304b\u3067\u5206\u3051\u308b\u8ef8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d7\u3051\u76bf\u3092\u65b0\u3057\u304f\u4f5c\u308c\u3070\u65b0\u8a2d\u5206\u5272\u3001\u65e2\u5b58\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308c\u3070\u5438\u53ce\u5206\u5272\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u5b9f\u52d9\u3067\u306f\u3001\u4e0d\u8981\u4e8b\u696d\u306e\u5207\u308a\u96e2\u3057\u306b\u65b0\u8a2d\u5206\u5272\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u96c6\u7d04\u306b\u5438\u53ce\u5206\u5272\u304c\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u5370\u8c61\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisanincorporation\/\">\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u306e\u9055\u3044<\/a>\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u5206\u793e\u578b\u304b\u5206\u5272\u578b\u304b\u3067\u5206\u3051\u308b\u8ef8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3046\u4e00\u65b9\u306e\u8ef8\u304c\u3001\u627f\u7d99\u4f1a\u793e\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u682a\u5f0f\u3092\u8ab0\u304c\u6301\u3064\u304b\u3002\u4f1a\u793e\u304c\u6301\u3066\u3070\u5206\u793e\u578b\u3001\u682a\u4e3b\u304c\u6301\u3066\u3070\u5206\u5272\u578b\u3002\u3053\u306e\u4e00\u70b9\u3060\u3051\u3067\u3001\u8cc7\u672c\u95a2\u4fc2\u3082\u7a0e\u52d9\u3082\u4f1a\u8a08\u51e6\u7406\u3082\u679d\u5206\u304b\u308c\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" 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\u7269\u7684\u5206\u5272\u3068\u3082\u547c\u3070\u308c\u3001\u5206\u5272\u306e\u5bfe\u4fa1\u3092\u5206\u5272\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u304c\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u306e\u306f\u5206\u5272\u4f1a\u793e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u4f1a\u793e\u304c\u627f\u7d99\u4f1a\u793e\u3078\u4e8b\u696d\u3092\u79fb\u3057\u3001\u305d\u306e\u898b\u8fd4\u308a\u306b\u627f\u7d99\u4f1a\u793e\u304c\u81ea\u793e\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u5206\u5272\u4f1a\u793e\u3078\u6e21\u3059\u3002\u30ab\u30cd\u3082\u30e2\u30ce\u3082\u6cd5\u4eba\u306e\u5185\u5074\u3067\u5b8c\u7d50\u3059\u308b\u305f\u3081\u3001\u682a\u4e3b\u306e\u624b\u5143\u306f\u52d5\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u8cc7\u672c\u95a2\u4fc2\u306f\u30bf\u30c6\u306e\u89aa\u5b50\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u679c\u3068\u3057\u3066\u3001\u5206\u5272\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3001\u627f\u7d99\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3068\u3044\u3046\u7e26\u306e\u95a2\u4fc2\u304c\u3067\u304d\u3042\u304c\u308a\u307e\u3059\u3002\u793e\u5185\u306e\u4e00\u90e8\u9580\u3092\u72ec\u7acb\u63a1\u7b97\u306b\u3057\u305f\u3044\u3001\u3042\u308b\u3044\u306f\u7279\u5b9a\u4e8b\u696d\u3060\u3051\u3092\u5b50\u4f1a\u793e\u3054\u3068\u8b72\u6e21\u3057\u305f\u3044\u3002\u305d\u3046\u3057\u305f\u5834\u9762\u3067\u9078\u3070\u308c\u308b\u5f62\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-6\" 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\u4eba\u7684\u5206\u5272\u3068\u3082\u547c\u3070\u308c\u3001\u5bfe\u4fa1\u3092\u6700\u7d42\u7684\u306b\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u5bfe\u4fa1\u306f\u6700\u7d42\u7684\u306b\u682a\u4e3b\u3078\u6e21\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u3092\u79fb\u3057\u3001\u627f\u7d99\u4f1a\u793e\u304c\u682a\u5f0f\u3092\u5206\u5272\u4f1a\u793e\u3078\u4ea4\u4ed8\u3059\u308b\u3068\u3053\u308d\u307e\u3067\u306f\u5206\u793e\u578b\u3068\u540c\u3058\u3002\u9055\u3044\u306f\u305d\u306e\u76f4\u5f8c\u3067\u3001\u5206\u5272\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u3063\u305f\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\u3092\u682a\u4e3b\u3078\u914d\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u8cc7\u672c\u95a2\u4fc2\u306f\u30e8\u30b3\u306e\u5144\u5f1f\u306b\u306a\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5f53\u3092\u7d4c\u308b\u3068\u3001\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u540c\u4e00\u4eba\u306b\u306a\u308a\u307e\u3059\u30022\u793e\u306f\u4e0a\u4e0b\u3067\u306f\u306a\u304f\u4e26\u5217\u3001\u3044\u308f\u3086\u308b\u5144\u5f1f\u4f1a\u793e\u3002\u5f8c\u7d99\u8005\u304c\u8907\u6570\u3044\u308b\u4e8b\u696d\u627f\u7d99\u3084\u3001\u8b72\u6e21\u3057\u305f\u304f\u306a\u3044\u8cc7\u7523\u3092\u5148\u306b\u5916\u3078\u51fa\u3059\u5834\u9762\u3067\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u4f1a\u793e\u6cd5\u3067\u306f2\u6bb5\u968e\u306e\u624b\u7d9a\u3067\u5b9f\u73fe\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e7\u5546\u6cd5\u306b\u3042\u3063\u305f\u4eba\u7684\u5206\u5272\u306e\u898f\u5b9a\u306f\u30012006\u5e74\u65bd\u884c\u306e\u4f1a\u793e\u6cd5\u3067\u59ff\u3092\u6d88\u3057\u307e\u3057\u305f\u3002\u73fe\u5728\u306f\u5206\u793e\u578b\u5206\u5272\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u5f62\u3067\u540c\u3058\u52b9\u679c\u3092\u51fa\u3059\u5efa\u3066\u4ed8\u3051\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4f1a\u793e\u6cd5758\u67618\u53f7\u30fb763\u67611\u980512\u53f7<\/mark><\/a>\uff09\u3002\u7528\u8a9e\u3068\u3057\u3066\u306e\u5206\u5272\u578b\u5206\u5272\u306f\u3001\u7a0e\u6cd5\u5074\u306b\u4eca\u3082\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\u3092\u6bd4\u8f03<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9055\u3044\u3092\u4e00\u89a7\u306b\u3059\u308b\u3068\u8f2a\u90ed\u304c\u306f\u3063\u304d\u308a\u3057\u307e\u3059\u3002\u4e0b\u8868\u3067\u3001\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u304b\u3089\u624b\u7d9a\u306e\u91cd\u3055\u307e\u3067\u4e26\u3079\u3066\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\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\uff08\u7269\u7684\u5206\u5272\uff09<\/th><th>\u5206\u5272\u578b\u5206\u5272\uff08\u4eba\u7684\u5206\u5272\uff09<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5206\u5272\u5bfe\u4fa1\u306e\u53d7\u53d6\u5148<\/strong><\/td><td>\u5206\u5272\u4f1a\u793e\u305d\u306e\u3082\u306e<\/td><td>\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b<\/td><\/tr><tr><td><strong>\u5206\u5272\u5f8c\u306e\u8cc7\u672c\u95a2\u4fc2<\/strong><\/td><td>\u89aa\u5b50\u4f1a\u793e\uff08\u30bf\u30c6\u306e\u3064\u306a\u304c\u308a\uff09<\/td><td>\u5144\u5f1f\u4f1a\u793e\uff08\u30e8\u30b3\u306e\u4e26\u5217\uff09<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u6cd5\u4e0a\u306e\u4f4d\u7f6e\u3065\u3051<\/strong><\/td><td>\u4f1a\u793e\u5206\u5272\u3068\u3057\u3066\u76f4\u63a5\u306e\u898f\u5b9a\u304c\u3042\u308b<\/td><td>\u5206\u5272\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5b9f\u73fe\u3059\u308b<\/td><\/tr><tr><td><strong>\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70<\/strong><\/td><td>\u539f\u5247\u306f\u7279\u5225\u6c7a\u8b70<br>\u627f\u7d99\u8cc7\u7523\u304c\u7dcf\u8cc7\u7523\u306e5\u5206\u306e1\u4ee5\u4e0b\u306a\u3089\u7c21\u6613\u5206\u5272\u3068\u3057\u3066\u7701\u7565\u3067\u304d\u308b<\/td><td>\u539f\u5247\u306f\u7279\u5225\u6c7a\u8b70<br>\u682a\u4e3b\u3078\u5bfe\u4fa1\u3092\u4ea4\u4ed8\u3059\u308b\u305f\u3081\u3001\u6c7a\u8b70\u3092\u7d4c\u3066\u9032\u3081\u308b\u306e\u304c\u901a\u4f8b<\/td><\/tr><tr><td><strong>\u975e\u9069\u683c\u6642\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u8005<\/strong><\/td><td>\u5206\u5272\u4f1a\u793e<\/td><td>\u5206\u5272\u4f1a\u793e\u3068\u3001\u305d\u306e\u682a\u4e3b<\/td><\/tr><tr><td><strong>\u4ed5\u8a33\u304c\u751f\u3058\u308b\u4e3b\u4f53<\/strong><\/td><td>\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e<\/td><td>\u5206\u5272\u4f1a\u793e\u30fb\u627f\u7d99\u4f1a\u793e\u30fb\u682a\u4e3b\uff08\u6cd5\u4eba\u682a\u4e3b\u306e\u5834\u5408\uff09<\/td><\/tr><tr><td><strong>\u4e3b\u306a\u4f7f\u3044\u3069\u3053\u308d<\/strong><\/td><td>\u5b50\u4f1a\u793e\u5316\u3001\u793e\u5185\u5206\u793e\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3068\u3057\u3066\u306e\u8b72\u6e21<\/td><td>\u4e0d\u8981\u4e8b\u696d\u3084\u8cc7\u7523\u306e\u5207\u308a\u96e2\u3057\u3001\u5144\u5f1f\u4f1a\u793e\u5316\u3001\u4e8b\u696d\u627f\u7d99\u3067\u306e\u5206\u3051\u65b9<\/td><\/tr><tr><td><strong>\u624b\u7d9a\u306e\u91cd\u3055<\/strong><\/td><td>\u6bd4\u8f03\u7684\u8efd\u3044<\/td><td>\u914d\u5f53\u306e\u624b\u7d9a\u304c\u52a0\u308f\u308a\u91cd\u304f\u306a\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u899a\u3048\u65b9\u306f\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u3067\u8003\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d30\u304b\u3044\u8ad6\u70b9\u3092\u5168\u90e8\u899a\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u5206\u793e\u578b\u306f\u4f1a\u793e\u306b\u3001\u5206\u5272\u578b\u306f\u682a\u4e3b\u306b\u300d\u3002\u3053\u306e\u4e00\u884c\u3092\u8d77\u70b9\u306b\u3001\u8cc7\u672c\u95a2\u4fc2\u3068\u8ab2\u7a0e\u5bfe\u8c61\u8005\u3092\u601d\u3044\u51fa\u3059\u3002\u305d\u308c\u3060\u3051\u3067\u5b9f\u52d9\u306e\u4f1a\u8a71\u306b\u306f\u3064\u3044\u3066\u3044\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u3081\u3050\u308b\u3088\u304f\u3042\u308b\u8aa4\u89e3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30cd\u30c3\u30c8\u4e0a\u306b\u306f\u3001\u5206\u793e\u578b\u5206\u5272\u306a\u3089\u682a\u4e3b\u7dcf\u4f1a\u304c\u4e0d\u8981\u3067\u53d6\u7de0\u5f79\u4f1a\u3060\u3051\u3067\u6e08\u3080\u3001\u3068\u3044\u3046\u8aac\u660e\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002\u6b63\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u5247\u306f\u7279\u5225\u6c7a\u8b70\u3067\u3042\u308a\u3001\u627f\u7d99\u8cc7\u7523\u304c\u7dcf\u8cc7\u7523\u306e5\u5206\u306e1\u4ee5\u4e0b\u3068\u3044\u3046\u7c21\u6613\u5206\u5272\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u306b\u9650\u3063\u3066\u7701\u7565\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u9806\u5e8f\u3067\u3059\uff08\u4f1a\u793e\u6cd5784\u67612\u9805\u30fb805\u6761\uff09\u3002\u682a\u4e3b\u304c\u89aa\u65cf\u306b\u5206\u6563\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u3053\u306e\u8981\u4ef6\u3092\u5916\u3059\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" 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\u7db2\u7f85\u3059\u308b\u30681\u518a\u5206\u306e\u5206\u91cf\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u5224\u65ad\u306b\u52b9\u304f\u90e8\u5206\u3060\u3051\u3092\u6574\u7406\u3057\u307e\u3059\u3002\u5b9f\u884c\u524d\u306b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u524d\u63d0\u3067\u8aad\u307f\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u3067\u6271\u3044\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u79fb\u8ee2\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u306f\u7c3f\u4fa1\u306e\u307e\u307e\u5f15\u304d\u7d99\u304c\u308c\u3001\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u6e80\u305f\u3055\u306a\u3044\u975e\u9069\u683c\u5206\u5272\u3067\u306f\u6642\u4fa1\u8a55\u4fa1\u3068\u306a\u308a\u3001\u8b72\u6e21\u640d\u76ca\u3078\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3067\u306f\u3055\u3089\u306b\u3001\u682a\u4e3b\u304c\u73fe\u7269\u914d\u5f53\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u304c\u682a\u4e3b\u5074\u306b\u4e57\u3063\u3066\u304d\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/deemed-dividend-ma\/\">\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f<\/a>\u306f\u3001\u624b\u53d6\u308a\u3092\u5927\u304d\u304f\u5de6\u53f3\u3059\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u5168\u4f53\u50cf<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u683c\u5206\u5272\u306e\u5b9a\u7fa9\u306f<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\u6cd52\u676112\u53f7\u306e11<\/mark><\/a>\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u5224\u5b9a\u306f\u3001\u5206\u5272\u5f8c\u306e\u652f\u914d\u95a2\u4fc2\u3067\u533a\u5206\u3057\u3001\u533a\u5206\u3054\u3068\u306b\u8981\u4ef6\u3092\u5f53\u3066\u306f\u3081\u308b\u4e8c\u6bb5\u69cb\u3048\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u652f\u914d\u95a2\u4fc2\u306b\u3088\u308b3\u533a\u5206<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u6cd5\u4eba\u307e\u305f\u306f\u5206\u5272\u6cd5\u4eba\u306e\u682a\u4e3b\u3068\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3068\u306e\u95a2\u4fc2\u3092\u3001100\uff05\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u300150\uff05\u8d85100\uff05\u672a\u6e80\u306e\u652f\u914d\u95a2\u4fc2\u3001\u305d\u308c\u4ee5\u5916\u306e\u5171\u540c\u4e8b\u696d\u306e3\u3064\u306b\u5206\u3051\u307e\u3059\u3002\u95a2\u4fc2\u304c\u8584\u3044\u307b\u3069\u3001\u6c42\u3081\u3089\u308c\u308b\u8981\u4ef6\u304c\u5897\u3048\u308b\u8a2d\u8a08\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u533a\u5206\u3054\u3068\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\u4e2d\u306e\u8981\u4ef6\u306f\u7a4d\u307f\u4e0a\u3052\u5f0f\u3067\u3001\u4e0b\u306e\u533a\u5206\u307b\u3069\u4e0a\u306e\u8981\u4ef6\u3082\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u5206\u5272\u5f8c\u306e\u652f\u914d\u95a2\u4fc2<\/th><th>\u6e80\u305f\u3059\u3079\u304d\u4e3b\u306a\u8981\u4ef6<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08100\uff05\uff09<\/strong><\/td><td>\u5bfe\u4fa1\u304c\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\u306e\u307f\u3067\u3042\u308b\u3053\u3068<br>\u5206\u5272\u5f8c\u3082\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u3053\u3068<\/td><\/tr><tr><td><strong>\u652f\u914d\u95a2\u4fc2\uff0850\uff05\u8d85100\uff05\u672a\u6e80\uff09<\/strong><\/td><td>\u5de6\u8a18\u306b\u52a0\u3048\u3066\u3001\u4e3b\u8981\u306a\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5f15\u7d99\u304e<br>\u79fb\u8ee2\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u8005\u306e\u304a\u304a\u3080\u306d80\uff05\u4ee5\u4e0a\u306e\u5f15\u7d99\u304e<br>\u79fb\u8ee2\u4e8b\u696d\u306e\u7d99\u7d9a\u898b\u8fbc\u307f<\/td><\/tr><tr><td><strong>\u5171\u540c\u4e8b\u696d\uff08\u4e0a\u8a18\u4ee5\u5916\uff09<\/strong><\/td><td>\u5de6\u8a18\u306b\u52a0\u3048\u3066\u3001\u5206\u5272\u4e8b\u696d\u3068\u627f\u7d99\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u95a2\u9023\u6027<br>\u4e8b\u696d\u898f\u6a21\u304c\u304a\u304a\u3080\u306d5\u500d\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u7279\u5b9a\u5f79\u54e1\u304c\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u306e\u3044\u305a\u308c\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3067\u306f\u3001\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u4fdd\u6709\u5272\u5408\u306b\u5fdc\u3058\u3066\u6309\u5206\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u6301\u682a\u6bd4\u7387\u3069\u304a\u308a\u306b\u914d\u3089\u306a\u3044\u3068\u3001\u305d\u3053\u3067\u9069\u683c\u6027\u304c\u5d29\u308c\u308b\u3002\u76f8\u7d9a\u3067\u682a\u5f0f\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u4f1a\u793e\u307b\u3069\u3001\u4e8b\u524d\u306e\u682a\u4e3b\u6574\u7406\u304c\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u5206\u5272\u578b\u5206\u5272\u3067\u682a\u4e3b\u306b\u751f\u3058\u308b\u307f\u306a\u3057\u914d\u5f53<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u9069\u683c\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\u306e\u3046\u3061\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u3067\u3059\u304b\u3089\u3001\u6700\u9ad8\u7a0e\u7387\u5e2f\u306e\u30aa\u30fc\u30ca\u30fc\u3067\u3042\u308c\u3070\u8ca0\u62c5\u306f\u91cd\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u683c\u6027\u306e\u78ba\u8a8d\u3092\u5f8c\u56de\u3057\u306b\u3057\u305f\u307e\u307e\u767b\u8a18\u307e\u3067\u8d70\u3063\u3066\u3057\u307e\u3044\u3001\u5f8c\u304b\u3089\u7a0e\u984d\u306e\u5927\u304d\u3055\u306b\u9a5a\u304f\u3002\u305d\u3093\u306a\u76f8\u8ac7\u304c\u6301\u3061\u8fbc\u307e\u308c\u308b\u3053\u3068\u3082\u3001\u6b63\u76f4\u306a\u3068\u3053\u308d\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5f53\u4e8b\u8005\u304c\u9055\u3048\u3070\u3001\u4ed5\u8a33\u3092\u5207\u308b\u4f1a\u793e\u306e\u9854\u3076\u308c\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u6982\u7565\u3060\u3051\u89e6\u308c\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u306f\u5206\u5272\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308b\u305f\u3081\u3001\u4ed5\u8a33\u306f\u5206\u5272\u4f1a\u793e\u3068\u627f\u7d99\u4f1a\u793e\u306e2\u793e\u3067\u5b8c\u7d50\u3057\u307e\u3059\u3002\u682a\u4e3b\u304c\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u682a\u4e3b\u5074\u306b\u51e6\u7406\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" 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\u4f1a\u793e\u306f\u3001\u627f\u7d99\u4f1a\u793e\u682a\u5f0f\u3092\u53d7\u3051\u53d6\u308b\u4ed5\u8a33\u3092\u5207\u308a\u3001\u305d\u306e\u5f8c\u306b\u682a\u4e3b\u3078\u73fe\u7269\u914d\u5f53\u3059\u308b\u4ed5\u8a33\u3092\u7d9a\u3051\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u682a\u4e3b\u304c\u6cd5\u4eba\u306a\u3089\u682a\u4e3b\u5074\u306b\u3082\u51e6\u7406\u304c\u5fc5\u8981\u3002\u95a2\u4e0e\u3059\u308b\u4e3b\u4f53\u304c1\u3064\u5897\u3048\u308b\u3076\u3093\u3001\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3078\u306e\u5f71\u97ff\u3082\u898b\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u501f\u65b9\u8cb8\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/split-sale-accounting\/\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u4ed5\u8a33<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3067\u5206\u5272\u578b\u5206\u5272\u304c\u4f7f\u308f\u308c\u308b\u7406\u7531<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u4f1a\u793e\u5206\u5272\u304c\u8a71\u984c\u306b\u4e0a\u304c\u308b\u306e\u306f\u3001\u305f\u3044\u3066\u3044\u300c\u305d\u306e\u307e\u307e\u3067\u306f\u58f2\u308c\u306a\u3044\u300d\u3068\u304d\u3067\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u624b\u653e\u3057\u305f\u304f\u306a\u3044\u8cc7\u7523\u304c\u4f1a\u793e\u306b\u5165\u3063\u3066\u3044\u308b\u3001\u3042\u308b\u3044\u306f\u8b72\u53d7\u4f01\u696d\u304c\u4e00\u90e8\u306e\u4e8b\u696d\u3057\u304b\u8981\u3089\u306a\u3044\u3002\u305d\u3053\u3067\u5206\u5272\u304c\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u8b72\u6e21\u5bfe\u8c61\u5916\u306e\u4e8b\u696d\u3092\u5148\u306b\u5207\u308a\u51fa\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u3067\u4e0d\u8981\u306a\u4e8b\u696d\u3084\u8cc7\u7523\u3092\u65b0\u4f1a\u793e\u3078\u79fb\u3057\u3001\u682a\u4e3b\u3067\u3042\u308b\u30aa\u30fc\u30ca\u30fc\u304c\u305d\u306e\u65b0\u4f1a\u793e\u682a\u5f0f\u3092\u6301\u3061\u7d9a\u3051\u308b\u3002\u6b8b\u3063\u305f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u3078\u58f2\u308b\u3002\u3053\u308c\u304c\u5178\u578b\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2017\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5206\u5272\u5f8c\u306b\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3068\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u7d99\u7d9a\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308c\u3070\u3001\u5206\u5272\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u7b2c\u4e09\u8005\u3078\u8b72\u6e21\u3057\u3066\u3082\u9069\u683c\u6027\u306f\u5d29\u308c\u306a\u3044\u6574\u7406\u306b\u306a\u308a\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/28.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/mark><\/a>\uff09\u3002M&amp;A\u5b9f\u52d9\u3067\u5206\u5272\u578b\u5206\u5272\u306e\u51fa\u756a\u304c\u5897\u3048\u305f\u80cc\u666f\u304c\u3053\u3053\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u5bfe\u4fa1\u306e\u884c\u304d\u5148\u304c\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304c\u5206\u793e\u578b\u3068\u306e\u5206\u304b\u308c\u76ee\u3067\u3059\u3002\u5206\u793e\u578b\u5206\u5272\u3067\u5b50\u4f1a\u793e\u3092\u4f5c\u308a\u3001\u305d\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u3068\u3001\u4ee3\u91d1\u306f\u89aa\u4f1a\u793e\u3067\u3042\u308b\u5143\u306e\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u53e3\u5ea7\u306b\u306f\u5c4a\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u3078\u79fb\u3059\u306b\u306f\u914d\u5f53\u3084\u5f79\u54e1\u9000\u8077\u91d1\u3068\u3044\u3063\u305f\u5225\u306e\u51fa\u53e3\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u7a0e\u7387\u306f\u682a\u5f0f\u8b72\u6e21\u306e20.315\uff05\u3068\u306f\u5225\u306e\u6c34\u6e96\u306b\u3002\u306a\u304a2027\u5e741\u6708\u304b\u3089\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u304c\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3078\u7f6e\u304d\u63db\u308f\u308a\u307e\u3059\u304c\u3001\u5408\u8a08\u7a0e\u738720.315\uff05\u81ea\u4f53\u306f\u636e\u3048\u7f6e\u304d\u3067\u3059\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\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.1463<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u3057\u3066\u5206\u5272\u578b\u5206\u5272\u3092\u524d\u63d0\u306b\u65e7\u4f1a\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308c\u3070\u3001\u4ee3\u91d1\u306f\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3078\u76f4\u63a5\u5165\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u4f1a\u793e\u58f2\u5374\u3067\u304b\u304b\u308b\u7a0e\u91d1<\/a>\u3092\u898b\u6bd4\u3079\u308b\u3068\u3001\u5dee\u306e\u5927\u304d\u3055\u304c\u5b9f\u611f\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f2\u3064\u306e\u4e8b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306e\u6848\u4ef6\u306f\u3001\u6559\u79d1\u66f8\u3069\u304a\u308a\u306b\u306f\u9032\u307f\u307e\u305b\u3093\u3002\u533f\u540d\u5316\u3057\u305f2\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u3092\u6b8b\u3057\u3066\u4e8b\u696d\u3060\u3051\u8b72\u6e21\u3057\u305f\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u554612\u5104\u5186\u306e\u5efa\u8a2d\u8cc7\u6750\u5378\u3002\u672c\u793e\u306e\u571f\u5730\u5efa\u7269\u304c\u4f1a\u793e\u540d\u7fa9\u3067\u3001\u542b\u307f\u76ca\u3082\u3042\u308a\u3001\u305d\u306e\u307e\u307e\u682a\u5f0f\u8b72\u6e21\u3059\u308b\u3068\u8b72\u6e21\u4fa1\u984d\u304c\u8b72\u53d7\u4f01\u696d\u306e\u4e88\u7b97\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u72b6\u6cc1\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u65b0\u8a2d\u5206\u5272\u3067\u4e0d\u52d5\u7523\u4fdd\u6709\u4f1a\u793e\u3092\u5207\u308a\u51fa\u3057\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u305d\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u7d9a\u3051\u305f\u3046\u3048\u3067\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8b72\u6e21\u3002\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3073\u76f4\u3059\u624b\u9593\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u8b72\u6e21\u4fa1\u984d\u306f\u73fe\u5b9f\u7684\u306a\u6c34\u6e96\u306b\u53ce\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e00\u90e8\u4e8b\u696d\u3060\u3051\u3092\u8b72\u6e21\u3057\u305f\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u55468\u5104\u5186\u306e\u98df\u54c1\u88fd\u9020\u696d\u3002\u88fd\u9020\u3068\u76f4\u55b6\u5c0f\u58f2\u306e2\u672c\u67f1\u3067\u3001\u8b72\u53d7\u4f01\u696d\u306f\u88fd\u9020\u306e\u307f\u3092\u5e0c\u671b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u521d\u306f\u4e8b\u696d\u8b72\u6e21\u3067\u691c\u8a0e\u3057\u305f\u3082\u306e\u306e\u3001\u8a31\u8a8d\u53ef\u306e\u53d6\u308a\u76f4\u3057\u3068\u5f93\u696d\u54e1\u306e\u500b\u5225\u540c\u610f\u304c\u91cd\u304f\u3001\u5206\u793e\u578b\u65b0\u8a2d\u5206\u5272\u3067\u88fd\u9020\u4e8b\u696d\u3092\u5b50\u4f1a\u793e\u5316\u3057\u3001\u305d\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u5f62\u3078\u5207\u308a\u66ff\u3048\u3002\u305f\u3060\u3057\u4ee3\u91d1\u306f\u89aa\u4f1a\u793e\u306b\u5165\u308b\u305f\u3081\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3078\u8cc7\u91d1\u3092\u79fb\u3059\u8a2d\u8a08\u3092\u4e26\u884c\u3057\u3066\u8a70\u3081\u307e\u3057\u305f\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u4f7f\u3044\u5206\u3051<\/a>\u306f\u3001\u3053\u3046\u3057\u305f\u5834\u9762\u3067\u5224\u65ad\u304c\u5272\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u521d\u671f\u6bb5\u968e\u3067\u5f53\u793e\u304c\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u6319\u3052\u307e\u3059\u3002\u3072\u3068\u3064\u3067\u3082\u7a7a\u6b04\u304c\u6b8b\u308b\u306a\u3089\u3001\u30b9\u30ad\u30fc\u30e0\u306e\u7d50\u8ad6\u3092\u6025\u304c\u306a\u3044\u307b\u3046\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8b72\u6e21\u5bfe\u8c61\u304b\u3089\u5916\u3057\u305f\u3044\u4e8b\u696d\u30fb\u8cc7\u7523\u304c\u5177\u4f53\u7684\u306b\u7279\u5b9a\u3067\u304d\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u5207\u308a\u51fa\u3057\u305f\u5148\u306e\u682a\u5f0f\u3092\u3001\u4f1a\u793e\u3068\u500b\u4eba\u306e\u3069\u3061\u3089\u306b\u6b8b\u3057\u305f\u3044\u304b<\/li>\n\n\n\n<li>\u5206\u5272\u5f8c\u306e\u682a\u5f0f\u4fdd\u6709\u95a2\u4fc2\u304c\u3001\u9069\u683c\u8981\u4ef6\u306e\u7d99\u7d9a\u898b\u8fbc\u307f\u3092\u6e80\u305f\u3059\u304b<\/li>\n\n\n\n<li>\u79fb\u8ee2\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u8005\u306e\u304a\u304a\u3080\u306d80\uff05\u4ee5\u4e0a\u3092\u627f\u7d99\u3067\u304d\u308b\u304b<\/li>\n\n\n\n<li>\u8a31\u8a8d\u53ef\u30fb\u4e3b\u8981\u5951\u7d04\u304c\u627f\u7d99\u3067\u304d\u308b\u304b\u3001\u500b\u5225\u540c\u610f\u304c\u8981\u308b\u5951\u7d04\u306f\u3069\u308c\u304b<\/li>\n\n\n\n<li>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306b\u8981\u3059\u308b1\u30f6\u6708\u8d85\u306e\u671f\u9593\u3092\u3001\u8b72\u6e21\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u7e54\u308a\u8fbc\u3081\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u5206\u5272\u306b\u3088\u3063\u3066\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3084\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3069\u3046\u52d5\u304d\u3001\u682a\u4fa1\u306b\u3069\u3046\u8df3\u306d\u8fd4\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u5f8c\u306e\u9805\u76ee\u306f\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u3002\u5207\u308a\u51fa\u3057\u305f\u77ac\u9593\u306b\u5bfe\u8c61\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u304c\u75e9\u305b\u3001\u8b72\u6e21\u4fa1\u984d\u306e\u524d\u63d0\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u8003\u3048\u65b9<\/a>\u3092\u65e9\u3044\u6bb5\u968e\u3067\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u5f8c\u623b\u308a\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u8cc7\u672c\u95a2\u4fc2\u3092\u4f5c\u3089\u305a\u306b\u63d0\u643a\u304b\u3089\u59cb\u3081\u308b\u9053\u3082\u3042\u308a\u307e\u3059\u3002\u5168\u90e8\u3092\u58f2\u308a\u5207\u308b\u524d\u63d0\u306b\u7acb\u305f\u305a\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a\u3068\u3044\u3046\u9032\u3081\u65b9<\/a>\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u306b\u3088\u308b\u4f1a\u793e\u58f2\u5374<\/a>\u3068\u4e26\u3079\u3066\u6bd4\u8f03\u3059\u308b\u4fa1\u5024\u306f\u3042\u308a\u307e\u3059\u3002\u7d44\u7e54\u518d\u7de8\u306e\u6cd5\u7684\u306a\u67a0\u7d44\u307f\u305d\u306e\u3082\u306e\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/corporate-law-essential-for-ma-article-structure\/\">M&amp;A\u3067\u62bc\u3055\u3048\u308b\u4f1a\u793e\u6cd5\u306e\u898f\u5b9a<\/a>\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u5834\u3067\u5b9f\u969b\u306b\u3088\u304f\u805e\u304b\u308c\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1757054850761\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong>\u58f2\u308a\u624b\u306b\u3068\u3063\u3066\u5206\u5272\u578b\u5206\u5272\u3068\u5206\u793e\u578b\u5206\u5272\u306f\u3069\u3061\u3089\u304c\u6709\u5229\u3067\u3059\u304b<\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u73fe\u5834\u3067\u306f\u307e\u305a\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u500b\u4eba\u3068\u4f1a\u793e\u306e\u3069\u3061\u3089\u3067\u53d7\u3051\u53d6\u308a\u305f\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u624b\u53d6\u308a\u3092\u6700\u5927\u5316\u3057\u305f\u3044\u306a\u3089\u5206\u5272\u578b\u5206\u5272\u3092\u524d\u63d0\u306b\u65e7\u4f1a\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u5f62\u3001\u4f1a\u793e\u306b\u8cc7\u91d1\u3092\u6b8b\u3057\u3066\u518d\u6295\u8cc7\u3057\u305f\u3044\u306a\u3089\u5206\u793e\u578b\u5206\u5272\u304c\u5019\u88dc\u3067\u3059\u3002\u76ee\u7684\u304c\u5148\u3001\u624b\u6cd5\u306f\u5f8c\u306b\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757054893079\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong>\u8cb7\u53ce\u3059\u308b\u5074\u304b\u3089\u898b\u305f\u9055\u3044\u306f\u3042\u308a\u307e\u3059\u304b<\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8b72\u53d7\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u5f15\u304d\u7d99\u3050\u5bfe\u8c61\u304c\u4f1a\u793e\u305d\u306e\u3082\u306e\u304b\u5b50\u4f1a\u793e\u682a\u5f0f\u304b\u3067\u3001\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u7c3f\u5916\u50b5\u52d9\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5206\u5272\u3067\u5207\u308a\u51fa\u3057\u305f\u76f4\u5f8c\u306e\u4f1a\u793e\u306f\u5c65\u6b74\u304c\u6d45\u3044\u305f\u3081\u3001\u8cb7\u53ce\u76e3\u67fb\u3067\u5206\u5272\u524d\u306e\u5e33\u7c3f\u307e\u3067\u9061\u3063\u3066\u78ba\u8a8d\u3059\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757054987505\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong>\u5206\u5272\u578b\u5206\u5272\u306f\u7c21\u6613\u5206\u5272\u3067\u682a\u4e3b\u7dcf\u4f1a\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u304b<\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u682a\u4e3b\u3078\u5bfe\u4fa1\u3092\u4ea4\u4ed8\u3059\u308b\u69cb\u9020\u4e0a\u3001\u6c7a\u8b70\u3092\u7d4c\u3066\u9032\u3081\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002\u5206\u793e\u578b\u5206\u5272\u3067\u3042\u3063\u3066\u3082\u3001\u7c21\u6613\u5206\u5272\u306e\u9069\u7528\u306f\u627f\u7d99\u8cc7\u7523\u304c\u7dcf\u8cc7\u7523\u306e5\u5206\u306e1\u4ee5\u4e0b\u3068\u3044\u3046\u8981\u4ef6\u6b21\u7b2c\u3002\u5b9a\u6b3e\u3084\u682a\u4e3b\u69cb\u6210\u306b\u3088\u3063\u3066\u3082\u7d50\u8ad6\u304c\u52d5\u304f\u305f\u3081\u3001\u53f8\u6cd5\u66f8\u58eb\u3068\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757055008000\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong>\u5206\u5272\u3057\u3066\u304b\u3089\u4f1a\u793e\u3092\u58f2\u308b\u307e\u3067\u3001\u3069\u308c\u304f\u3089\u3044\u671f\u9593\u304c\u5fc5\u8981\u3067\u3059\u304b<\/strong><\/strong><\/strong>\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u3060\u3051\u30671\u30f6\u6708\u8d85\u3001\u767b\u8a18\u3084\u7a0e\u52d9\u306e\u78ba\u8a8d\u3092\u542b\u3081\u308b\u30682\u301c3\u30f6\u6708\u3092\u898b\u8fbc\u3080\u6848\u4ef6\u304c\u591a\u3044\u3067\u3059\u3002\u8b72\u53d7\u4f01\u696d\u3068\u306e\u4ea4\u6e09\u3068\u4e26\u8d70\u3055\u305b\u308b\u3068\u3001\u72ec\u5360\u4ea4\u6e09\u671f\u9593\u3092\u5727\u8feb\u3059\u308b\u3053\u3068\u3082\u3002\u5206\u5272\u3092\u5148\u884c\u3055\u305b\u308b\u304b\u540c\u6642\u9032\u884c\u306b\u3059\u308b\u304b\u306f\u3001\u6848\u4ef6\u3054\u3068\u306e\u5224\u65ad\u306b\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/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-26\" class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272\u306e\u9055\u3044\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u5bfe\u4fa1\u3092\u4f1a\u793e\u304c\u53d7\u3051\u53d6\u308b\u306e\u304c\u5206\u793e\u578b\u5206\u5272\u3001\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u306e\u304c\u5206\u5272\u578b\u5206\u5272\u3067\u3059\u3002\u8cc7\u672c\u95a2\u4fc2\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u4e3b\u4f53\u3082\u4f1a\u8a08\u51e6\u7406\u3082\u3001\u3053\u306e\u4e00\u70b9\u304b\u3089\u679d\u5206\u304b\u308c\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3069\u3061\u3089\u304c\u81ea\u793e\u306b\u5408\u3046\u304b\u306f\u3001\u8b72\u6e21\u5f8c\u306b\u4f55\u3092\u624b\u5143\u3078\u6b8b\u3057\u305f\u3044\u304b\u3067\u6c7a\u307e\u308b\u8a71\u3002\u8ff7\u3063\u3066\u5f53\u7136\u306e\u8ad6\u70b9\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\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3068\u4e8b\u696d\u627f\u7d99\u3067\u7a4d\u307f\u91cd\u306d\u305f\u652f\u63f4\u5b9f\u7e3e\u3092\u3082\u3068\u306b\u3001\u4f1a\u793e\u5206\u5272\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u304b\u3089\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u307e\u3067\u3092\u4e00\u8cab\u3057\u3066\u304a\u624b\u4f1d\u3044\u3057\u307e\u3059\u3002\u5207\u308a\u51fa\u3057\u305f\u3044\u4e8b\u696d\u3084\u8cc7\u7523\u304c\u3042\u308b\u6bb5\u968e\u304b\u3089\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=\"\/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&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    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