{"id":2607,"date":"2026-08-27T09:49:12","date_gmt":"2026-08-27T00:49:12","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2607"},"modified":"2026-10-08T11:31:23","modified_gmt":"2026-10-08T02:31:23","slug":"when-does-goodwill-arise","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/when-does-goodwill-arise\/","title":{"rendered":"\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u3068\u306f\uff5c\u8a55\u4fa1\u3068\u8a08\u7b97\u65b9\u6cd5\u30fb\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33\u30fb\u7a0e\u52d9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u751f\u3058\u308b\u300c\u306e\u308c\u3093\u300d\u306f\u3001\u8b72\u6e21\u5bfe\u4fa1\u3068\u79fb\u8ee2\u3059\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3067\u3059\u3002\u30d6\u30e9\u30f3\u30c9\u3084\u9867\u5ba2\u57fa\u76e4\u3068\u3044\u3063\u305f\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u304c\u3001\u521d\u3081\u3066\u91d1\u984d\u3068\u3057\u3066\u8868\u306b\u51fa\u308b\u90e8\u5206\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u306e\u308c\u3093\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u6b63\u306e\u306e\u308c\u3093\u3068\u8ca0\u306e\u306e\u308c\u3093\u306e\u9055\u3044\u3001\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u5074\u306e\u4ed5\u8a33\u3001\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u306660\u304b\u6708\u3067\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u7a0e\u52d9\u307e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u5b9f\u52d9\u306b\u6cbf\u3063\u3066\u6574\u7406\u3057\u307e\u3057\u305f\u3002\u4f1a\u793e\u58f2\u5374\u306e\u624b\u6cd5\u9078\u3073\u306b\u3082\u76f4\u7d50\u3059\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<div 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alt=\"\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u30e1\u30fc\u30eb\u76f8\u8ac7\uff5c\u58f2\u5374\u3092\u6c7a\u3081\u308b\u524d\u3067\u3082\u76f8\u8ac7\u53ef\u80fd\u30fb\u521d\u56de\u306f\u4f1a\u793e\u540d\u3068\u96fb\u8a71\u756a\u53f7\u4e0d\u8981\" class=\"wp-image-14107\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u3068\u306f\u8b72\u6e21\u5bfe\u4fa1\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306f\u5dee\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u6b63\u306e\u306e\u308c\u3093\u3068\u8ca0\u306e\u306e\u308c\u3093\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u55b6\u696d\u6a29\u3084\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u3068\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u8a55\u4fa1\u3068\u8a08\u7b97\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u627f\u7d99\u306e\u76f8\u624b\u306b\u3088\u3063\u3066\u8a55\u4fa1\u306e\u7269\u5dee\u3057\u304c\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u5e74\u6570\u3084\u500d\u7387\u304c\u52d5\u304f\u73fe\u5834\u306e\u5224\u65ad\u8ef8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u8a2d\u4f8b\u306e\u524d\u63d0<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\uff08\u8b72\u6e21\u4f01\u696d\uff09\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\uff08\u8b72\u53d7\u4f01\u696d\uff09\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u6b63\u306e\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u8ca0\u306e\u306e\u308c\u3093\u306e\u6271\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u7a0e\u52d9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\uff08\u8b72\u6e21\u4f01\u696d\uff09\u306e\u7a0e\u52d9<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\uff08\u8b72\u53d7\u4f01\u696d\uff09\u306e\u7a0e\u52d9<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3068\u306e\u7a0e\u52d9\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u304b\u3089\u898b\u308b\u4f1a\u793e\u58f2\u5374\u306e\u624b\u6cd5\u9078\u3073<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u8b72\u53d7\u4f01\u696d\u304c\u51fa\u305b\u308b\u4fa1\u683c\u306b\u52b9\u304f<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u306f\u4e8c\u6bb5\u968e\u3067\u8003\u3048\u308b<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u304c\u76ee\u6e1b\u308a\u3057\u3084\u3059\u3044\u8ad6\u70b9\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f2\u3064\u306e\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u76f8\u8ac7\u3059\u308b\u524d\u306b\u6574\u3048\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u8a55\u4fa1\u3068\u7a0e\u52d9\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\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u3068\u306f\u8b72\u6e21\u5bfe\u4fa1\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306e\u4e8b\u696d\u306b\u3001\u306e\u308c\u3093\u306a\u3093\u3066\u4ed8\u304f\u306e\u3067\u3057\u3087\u3046\u304b\u300d\u3002\u4e8b\u696d\u306e\u5207\u308a\u51fa\u3057\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u3001\u6700\u521d\u306b\u53d7\u3051\u308b\u8cea\u554f\u306f\u305f\u3044\u3066\u3044\u3053\u308c\u3067\u3059\u3002\u306e\u308c\u3093\u3068\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u304c\u3001\u5f15\u304d\u7d99\u304c\u308c\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0a\u56de\u3063\u305f\u90e8\u5206\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1280\" height=\"572\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition-1280x572.png\" alt=\"\u4e8b\u696d\u8b72\u6e21\u306b\u304a\u3051\u308b\u300c\u306e\u308c\u3093\u300d\u306e\u6982\u5ff5\u56f3\uff08\u627f\u7d99\u3059\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u5dee\u984d\u3001\u304a\u3088\u3073\u30d6\u30e9\u30f3\u30c9\u3084\u6280\u8853\u306a\u3069\u306e\u69cb\u6210\u8981\u7d20\uff09\" class=\"wp-image-12352\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition-1280x572.png 1280w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition-640x286.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition-768x343.png 768w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition-1536x687.png 1536w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-transfer-goodwill-definition.png 1561w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e33\u7c3f\u306b\u8f09\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u4fa1\u5024\u304c\u3001\u8b72\u6e21\u306e\u5834\u9762\u3067\u521d\u3081\u3066\u91d1\u984d\u3068\u3057\u3066\u59ff\u3092\u898b\u305b\u308b\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u624b\u7d9a<\/a>\u3092\u9032\u3081\u308b\u3046\u3048\u3067\u3082\u3001\u3053\u306e\u5dee\u984d\u3092\u3069\u3046\u8aac\u660e\u3067\u304d\u308b\u304b\u304c\u4fa1\u683c\u4ea4\u6e09\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306f\u5dee\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u3067\u306f\u3001\u306e\u308c\u3093\u305d\u306e\u3082\u306e\u3092\u76f4\u63a5\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3057\u307e\u305b\u3093\u3002\u4e8b\u696d\u4fa1\u5024\u3068\u3057\u3066\u306e\u5bfe\u4fa1\u3092\u307e\u305a\u6c7a\u3081\u3001\u305d\u3053\u304b\u3089\u79fb\u8ee2\u3059\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u306e\u308c\u3093\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-xlarge-font-size wp-block-paragraph\">\u306e\u308c\u3093 \uff1d \u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1 \uff0d \u79fb\u8ee2\u3059\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\uff08\u6642\u4fa1\u8cc7\u7523 \uff0d \u6642\u4fa1\u8ca0\u50b5\uff09<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u6b63\u306e\u306e\u308c\u3093\u3068\u8ca0\u306e\u306e\u308c\u3093\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0a\u56de\u308c\u3070\u6b63\u306e\u306e\u308c\u3093\u3001\u4e0b\u56de\u308c\u3070\u8ca0\u306e\u306e\u308c\u3093\u3067\u3059\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u8b72\u53d7\u4f01\u696d\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u3082\u9006\u306e\u65b9\u5411\u306b\u632f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"922\" height=\"541\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/goodwill-in-business-transfer.jpg\" alt=\"\u4e8b\u696d\u8b72\u6e21\u306b\u304a\u3051\u308b\u300c\u306e\u308c\u3093\uff08\u8cb7\u53ce\u5bfe\u4fa1\uff1e\u6642\u4fa1\u7d14\u8cc7\u7523\uff09\u300d\u3068\u300c\u8ca0\u306e\u306e\u308c\u3093\uff08\u8cb7\u53ce\u5bfe\u4fa1\uff1c\u6642\u4fa1\u7d14\u8cc7\u7523\uff09\u300d\u306e\u6982\u5ff5\u6bd4\u8f03\u56f3\" class=\"wp-image-12350\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/goodwill-in-business-transfer.jpg 922w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/goodwill-in-business-transfer-640x376.jpg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/goodwill-in-business-transfer-768x451.jpg 768w\" sizes=\"(max-width: 922px) 100vw, 922px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u533a\u5206<\/th><th>\u5bfe\u4fa1\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u95a2\u4fc2<\/th><th>\u80cc\u666f\u306b\u3042\u308b\u3082\u306e<\/th><th>\u8b72\u53d7\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6b63\u306e\u306e\u308c\u3093<\/strong><\/td><td>\u8b72\u6e21\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0a\u56de\u308b<\/td><td>\u30d6\u30e9\u30f3\u30c9\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u6280\u8853\u529b\u306a\u3069\u306e\u8d85\u904e\u53ce\u76ca\u529b<\/td><td>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u305720\u5e74\u4ee5\u5185\u3067\u511f\u5374<\/td><\/tr><tr><td><strong>\u8ca0\u306e\u306e\u308c\u3093<\/strong><\/td><td>\u8b72\u6e21\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b<\/td><td>\u5272\u5b89\u306a\u53d6\u5f97\u3001\u7c3f\u5916\u50b5\u52d9\u3084\u5076\u767a\u50b5\u52d9\u306e\u30ea\u30b9\u30af<\/td><td>\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u5225\u5229\u76ca\u306b\u4e00\u62ec\u8a08\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u55b6\u696d\u6a29\u3084\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u306f\u300c\u55b6\u696d\u6a29\u300d\u300c\u8d85\u904e\u53ce\u76ca\u529b\u300d\u300c\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u300d\u3068\u547c\u3073\u63db\u3048\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8fd1\u3044\u6982\u5ff5\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6307\u3057\u793a\u3059\u7bc4\u56f2\u306f\u540c\u3058\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u55b6\u696d\u6a29\u306f\u6cd5\u52d9\u30fb\u7a0e\u52d9\u3067\u4f7f\u308f\u308c\u308b\u547c\u3073\u65b9\u3001\u8cb7\u53ce\u30d7\u30ec\u30df\u30a2\u30e0\u306f\u652f\u914d\u6a29\u3078\u306e\u4e0a\u4e57\u305b\u3092\u6307\u3059\u5834\u9762\u304c\u591a\u3044\u8a00\u8449\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-transfer-ma\/\">\u55b6\u696d\u6a29\u8b72\u6e21<\/a>\u3068\u3044\u3046\u5f62\u3067\u53d6\u5f15\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u306e\u308c\u3093\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5185\u8a33\u3092\u4e00\u3064\u3072\u3068\u3064\u5207\u308a\u51fa\u3059\u306e\u306f\u96e3\u3057\u304f\u3001\u901a\u5e38\u306f\u305d\u306e\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7121\u5f62\u306e\u4fa1\u5024\u304c\u675f\u306b\u306a\u3063\u305f\u3082\u306e\u3068\u6574\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3001\u793e\u4f1a\u7684\u4fe1\u7528\u3084\u8a55\u5224<\/li>\n\n\n\n<li>\u9867\u5ba2\u57fa\u76e4\u3001\u30ea\u30d4\u30fc\u30c8\u9867\u5ba2\u306e\u53ce\u76ca\u6027<\/li>\n\n\n\n<li>\u6280\u8853\u529b\u3001\u7279\u8a31\u3084\u5546\u6a19\u306a\u3069\u306e\u77e5\u7684\u8ca1\u7523<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u306e\u719f\u7df4\u5ea6\u3001\u7d4c\u55b6\u9663\u306e\u30ce\u30a6\u30cf\u30a6<\/li>\n\n\n\n<li>\u53d6\u5f15\u5148\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u95a2\u4fc2\u3001\u5730\u57df\u3067\u306e\u512a\u4f4d\u6027<\/li>\n\n\n\n<li>\u5e02\u5834\u30b7\u30a7\u30a2\u3001\u30b7\u30ca\u30b8\u30fc\u304c\u751f\u307e\u308c\u308b\u4f59\u5730<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u69cb\u9020\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u3067\u751f\u3058\u308b\u306e\u308c\u3093\u3067\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u5927\u304d\u304f\u9055\u3063\u3066\u304f\u308b\u306e\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u7a0e\u52d9\u306e\u53d6\u6271\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u8a55\u4fa1\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u306e\u91d1\u984d\u306f\u3001\u4e8b\u696d\u4fa1\u5024\u3092\u3069\u306e\u624b\u6cd5\u3067\u7b97\u5b9a\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u632f\u308c\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u4f7f\u308f\u308c\u308b\u4e3b\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u63d0\u793a\u3055\u308c\u305f\u4fa1\u683c\u306e\u6839\u62e0\u304c\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u627f\u7d99\u306e\u76f8\u624b\u306b\u3088\u3063\u3066\u8a55\u4fa1\u306e\u7269\u5dee\u3057\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u65cf\u5185\u627f\u7d99\u3084\u793e\u5185\u627f\u7d99\u3067\u306e\u4e8b\u696d\u4fa1\u5024\u306f\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u3001\u7b2c\u4e09\u8005\u3078\u306eM&amp;A\u3067\u306f\u516c\u6b63\u6642\u4fa1\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u4e21\u8005\u306e\u5dee\u306f\u5c0f\u3055\u304f\u306a\u304f\u3001\u305d\u306e\u4e3b\u56e0\u304c\u306e\u308c\u3093\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b97\u5b9a\u306e\u8003\u3048\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/a>\u306e\u67a0\u7d44\u307f\u306b\u6cbf\u3044\u307e\u3059\u304c\u3001\u624b\u6cd5\u306f\u4e0b\u8868\u306e3\u3064\u306b\u5927\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><th>\u306e\u308c\u3093\u306e\u6349\u3048\u65b9<\/th><th>\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067\u306e\u4f7f\u308f\u308c\u65b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u6642\u4fa1\u7d14\u8cc7\u7523\u306b\u4e0a\u4e57\u305b\u3059\u308b\u8d85\u904e\u53ce\u76ca\u529b<\/td><td>\u5e74\u8cb7\u6cd5\u3068\u3057\u3066\u6700\u3082\u591a\u304f\u4f7f\u308f\u308c\u308b<\/td><\/tr><tr><td><strong>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\u3068\u7d14\u8cc7\u7523\u306e\u5dee<\/td><td>\u6210\u9577\u6027\u306e\u3042\u308b\u4e8b\u696d\u3067\u4f75\u7528\u3055\u308c\u308b<\/td><\/tr><tr><td><strong>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u985e\u4f3c\u4f01\u696d\u306e\u500d\u7387\u304b\u3089\u9006\u7b97\u3057\u305f\u5dee\u984d<\/td><td>\u8fd1\u5e74\u5897\u52a0\u3001\u4ed6\u624b\u6cd5\u3068\u7d44\u307f\u5408\u308f\u305b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/cost-approach\/\">\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/a>\u306f\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u3068\u3082\u547c\u3070\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u9577\u304f\u4e3b\u6d41\u3092\u5360\u3081\u3066\u304d\u307e\u3057\u305f\u3002\u7d14\u8cc7\u7523\u306b\u306e\u308c\u3093\u3092\u7a4d\u307f\u4e0a\u3052\u308b\u5f62\u3067\u4e8b\u696d\u4fa1\u5024\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-xlarge-font-size wp-block-paragraph\">\u4e8b\u696d\u4fa1\u5024 \uff1d \u6642\u4fa1\u7d14\u8cc7\u7523 \uff0b \u306e\u308c\u3093<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u5805\u304f\u4fa1\u5024\u3092\u6e2c\u308c\u308b\u534a\u9762\u3001\u5c06\u6765\u306e\u4e8b\u696d\u8a08\u753b\u3092\u7e54\u308a\u8fbc\u307f\u306b\u304f\u3044\u5f31\u70b9\u3082\u3002\u8fd1\u5e74\u306f\u4ed6\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u4f75\u7528\u3059\u308b\u6848\u4ef6\u304c\u5897\u3048\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5e74\u8cb7\u6cd5\uff08\u5e74\u500d\u6cd5\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/annual-purchase-method\/\">\u5e74\u8cb7\u6cd5<\/a>\u306f\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u306e2\u5e74\u304b\u30895\u5e74\u5206\u3092\u306e\u308c\u3093\u3068\u307f\u306a\u3059\u65b9\u6cd5\u3067\u3059\u3002\u8a08\u7b97\u306e\u9053\u7b4b\u304c\u898b\u3048\u3084\u3059\u304f\u3001\u30aa\u30fc\u30ca\u30fc\u306b\u3082\u8aac\u660e\u3057\u3084\u3059\u3044\u70b9\u304c\u652f\u6301\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-xlarge-font-size wp-block-paragraph\">\u306e\u308c\u3093 \uff1d \u6b63\u5e38\u55b6\u696d\u5229\u76ca\u7b49\u306e\u5e73\u5747\u5024 \u00d7 2\u301c5\u5e74<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u6570\u306e\u5e45\u304c\u305d\u306e\u307e\u307e\u91d1\u984d\u5dee\u306b\u306a\u308b\u305f\u3081\u3001\u4f55\u5e74\u3092\u63a1\u308b\u304b\u3067\u4ea4\u6e09\u304c\u52d5\u304d\u307e\u3059\u3002\u6210\u9577\u7523\u696d\u306f\u9577\u3081\u3001\u7e2e\u5c0f\u57fa\u8abf\u306e\u696d\u754c\u306f\u77ed\u3081\u3068\u3044\u3046\u306e\u304c\u73fe\u5834\u306e\u5b9f\u611f\u3067\u3059\u3002\u30d9\u30fc\u30b9\u3068\u306a\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-asset-ma\/\">\u6642\u4fa1\u7d14\u8cc7\u7523<\/a>\u306e\u6d17\u3044\u66ff\u3048\u3082\u540c\u6642\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5b9f\u67fb\u67fb\u5b9a\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u62c5\u5f53\u8005\u304c\u5de5\u5834\u3084\u5e97\u8217\u3092\u5b9f\u969b\u306b\u898b\u3066\u4fa1\u5024\u3092\u6e2c\u308b\u65b9\u6cd5\u3002\u73fe\u5834\u3092\u78ba\u8a8d\u3067\u304d\u308b\u5b89\u5fc3\u611f\u304c\u3042\u308b\u4e00\u65b9\u3001\u62c5\u5f53\u8005\u306e\u4e3b\u89b3\u304c\u5165\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u3067\u306f\u60c5\u5831\u958b\u793a\u304c\u6bb5\u968e\u7684\u306b\u9032\u3080\u305f\u3081\u3001\u5358\u72ec\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u306f\u307e\u308c\u3067\u3059\u3002\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3068\u7a81\u304d\u5408\u308f\u305b\u3001\u4ed6\u306e\u624b\u6cd5\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u7528\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/income-approach\/\">\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/a>\u306f\u3001\u5bfe\u8c61\u4e8b\u696d\u304c\u5c06\u6765\u751f\u3080\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\u304b\u3089\u4fa1\u5024\u3092\u6e2c\u308a\u307e\u3059\u3002\u4f38\u3073\u3066\u3044\u308b\u4e8b\u696d\u307b\u3069\u8a55\u4fa1\u304c\u4e57\u308a\u3084\u3059\u3044\u624b\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">DCF\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/dcf-ma-value\/\">DCF\u6cd5<\/a>\u3067\u306f\u30013\u5e74\u304b\u30895\u5e74\u306e\u4e8b\u696d\u8a08\u753b\u3092\u3082\u3068\u306b\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u898b\u7a4d\u3082\u308a\u3001\u5272\u5f15\u7387\u3067\u73fe\u5728\u4fa1\u5024\u306b\u5f15\u304d\u76f4\u3057\u307e\u3059\u3002\u8a08\u753b\u671f\u9593\u3088\u308a\u5148\u306f\u7d99\u7d9a\u4fa1\u5024\u3068\u3057\u3066\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u3044\u4fa1\u683c\u304c\u51fa\u3084\u3059\u3044\u53cd\u9762\u3001\u8a08\u753b\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u8b72\u53d7\u4f01\u696d\u304c\u98f2\u3081\u308b\u304b\u304c\u8ad6\u70b9\u3002\u8cb7\u53ce\u76e3\u67fb\u3067\u8a08\u753b\u304c\u524a\u3089\u308c\u308c\u3070\u3001\u306e\u308c\u3093\u3082\u540c\u3058\u3060\u3051\u7e2e\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8d85\u904e\u53ce\u76ca\u9084\u5143\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u5f85\u53ce\u76ca\u3092\u8d85\u3048\u308b\u90e8\u5206\u3092\u8d85\u904e\u53ce\u76ca\u3068\u3057\u3066\u53d6\u308a\u51fa\u3057\u3001\u305d\u308c\u304c\u7d9a\u304f\u5e74\u6570\u5206\u3092\u55b6\u696d\u6a29\u3068\u3057\u3066\u6642\u4fa1\u7d14\u8cc7\u7523\u306b\u52a0\u3048\u308b\u65b9\u6cd5\u3067\u3059\u3002\u7121\u5f62\u8cc7\u7523\u306e\u53ce\u76ca\u529b\u3092\u6b63\u9762\u304b\u3089\u6e2c\u308b\u767a\u60f3\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u914d\u5f53\u9084\u5143\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u904e\u53bb\u306e\u914d\u5f53\u5229\u56de\u308a\u304b\u30891\u682a\u5f53\u305f\u308a\u306e\u4fa1\u5024\u3092\u6c42\u3081\u308b\u624b\u6cd5\u3002\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u5834\u9762\u3067\u306f\u767b\u5834\u3057\u307e\u3059\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u306e\u4fa1\u683c\u7b97\u5b9a\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/market-approach\/\">\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/a>\u306f\u3001\u4e0a\u5834\u3057\u3066\u3044\u308b\u985e\u4f3c\u4f01\u696d\u306e\u682a\u4fa1\u3084\u53d6\u5f15\u4e8b\u4f8b\u304b\u3089\u500d\u7387\u3092\u501f\u308a\u3066\u304f\u308b\u65b9\u6cd5\u3067\u3059\u3002\u5e02\u5834\u306e\u6e29\u5ea6\u3092\u305d\u306e\u307e\u307e\u53d6\u308a\u8fbc\u3081\u308b\u70b9\u304c\u5f37\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88cf\u3092\u8fd4\u305b\u3070\u3001\u76f8\u5834\u306e\u6025\u5909\u3084\u6295\u6a5f\u7684\u306a\u5024\u52d5\u304d\u306b\u3082\u5f71\u97ff\u3055\u308c\u307e\u3059\u3002\u5358\u72ec\u3067\u306f\u306a\u304f\u3001\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u4f75\u7528\u3059\u308b\u4f8b\u304c\u76ee\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u985e\u4f3c\u4f1a\u793e\u6bd4\u8f03\u6cd5\uff08\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u985e\u4f3c\u3059\u308b\u4e0a\u5834\u4f01\u696d\u304b\u3089<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sme-ma-ebitda\/\">EV\/EBITDA\u500d\u7387<\/a>\u3084PER\u3092\u7b97\u51fa\u3057\u3001\u5bfe\u8c61\u4e8b\u696d\u306e\u5229\u76ca\u6307\u6a19\u306b\u639b\u3051\u3066\u4e8b\u696d\u4fa1\u5024\u3092\u6c42\u3081\u307e\u3059\u3002\u6bd4\u8f03\u5bfe\u8c61\u306e\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u691c\u8a3c\u3057\u3084\u3059\u3044\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u898f\u6a21\u304c\u9055\u3044\u3059\u304e\u308b\u3001\u3042\u308b\u3044\u306f\u4f3c\u305f\u4f1a\u793e\u304c\u898b\u5f53\u305f\u3089\u306a\u3044\u696d\u7a2e\u3067\u306f\u4f7f\u3044\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u6bd4\u8f03\u5bfe\u8c61\u306e\u9078\u3073\u65b9\u306b\u6063\u610f\u6027\u304c\u5165\u308b\u70b9\u3082\u3001\u4ea4\u6e09\u3067\u7a81\u304b\u308c\u3084\u3059\u3044\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u6cbf\u3063\u3066\u3001\u985e\u4f3c\u696d\u7a2e\u306e\u4e0a\u5834\u4f01\u696d\u3068\u6bd4\u3079\u3066\u682a\u4fa1\u3092\u6c42\u3081\u308b\u65b9\u6cd5\u3002\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3088\u308a\u4f4e\u304f\u51fa\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u76f8\u7d9a\u5bfe\u7b56\u306e\u5834\u9762\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u5e74\u6570\u3084\u500d\u7387\u304c\u52d5\u304f\u73fe\u5834\u306e\u5224\u65ad\u8ef8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u8cb7\u6cd5\u306e\u5e74\u6570\u3082\u3001\u30de\u30eb\u30c1\u30d7\u30eb\u306e\u500d\u7387\u3082\u3001\u6c7a\u3081\u65b9\u304c\u6559\u79d1\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u6b21\u306e\u89b3\u70b9\u304b\u3089\u8aac\u5f97\u529b\u306e\u3042\u308b\u6c34\u6e96\u306b\u843d\u3068\u3057\u8fbc\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b63\u5e38\u53ce\u76ca\u529b\u304c\u8b72\u6e21\u5f8c\u3082\u7d9a\u304f\u6839\u62e0\u304c\u3042\u308b\u304b<\/li>\n\n\n\n<li>\u58f2\u4e0a\u304c\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u55b6\u696d\u529b\u306b\u4f9d\u5b58\u3057\u3066\u3044\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u4e3b\u8981\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u8b72\u53d7\u4f01\u696d\u304c\u5f15\u304d\u7d99\u3052\u308b\u304b<\/li>\n\n\n\n<li>\u30ad\u30fc\u30d1\u30fc\u30bd\u30f3\u3068\u306a\u308b\u5f93\u696d\u54e1\u304c\u6b8b\u308b\u898b\u8fbc\u307f\u304b<\/li>\n\n\n\n<li>\u8a2d\u5099\u306e\u66f4\u65b0\u6295\u8cc7\u304c\u76f4\u5f8c\u306b\u5fc5\u8981\u306b\u306a\u3089\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304c\u5f31\u3044\u3068\u3001\u5e74\u6570\u306f\u4e0b\u9650\u5074\u306b\u5bc4\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-price\/\">\u4e8b\u696d\u58f2\u5374\u306e\u76f8\u5834<\/a>\u3092\u8abf\u3079\u308b\u3088\u308a\u3001\u3053\u306e5\u70b9\u3092\u6574\u3048\u308b\u307b\u3046\u304c\u4fa1\u683c\u306b\u306f\u52b9\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a00\u8449\u3067\u8ffd\u3046\u3088\u308a\u6570\u5b57\u3067\u898b\u305f\u307b\u3046\u304c\u65e9\u3044\u306e\u3067\u3001\u7c21\u5358\u306a\u8a2d\u4f8b\u3067\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u5074\u306e\u51e6\u7406\u3092\u4e26\u3079\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u3084\u305d\u306e\u4ed6\u306e\u652f\u51fa\u306f\u8003\u3048\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u8a2d\u4f8b\u306e\u524d\u63d0<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u79fb\u8ee2\u3059\u308b\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d900\u3001\u6642\u4fa11,000\uff08\u542b\u307f\u76ca100\uff09<\/li>\n\n\n\n<li>\u79fb\u8ee2\u3059\u308b\u8ca0\u50b5700<\/li>\n\n\n\n<li>\u8b72\u6e21\u5bfe\u4fa1500<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6642\u4fa1\u7d14\u8cc7\u7523\u306f300\u3001\u8b72\u6e21\u5bfe\u4fa1500\u3068\u306e\u5dee\u984d200\u304c\u306e\u308c\u3093\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u58f2\u308a\u624b\uff08\u8b72\u6e21\u4f01\u696d\uff09\u306e\u4ed5\u8a33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\u3067\u306f\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523200\u3068\u6642\u4fa1\u7d14\u8cc7\u7523300\u306e\u5dee\u984d100\u304c\u8cc7\u7523\u306e\u542b\u307f\u76ca\u3068\u3057\u3066\u5b9f\u73fe\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u6642\u4fa1\u7d14\u8cc7\u7523300\u3092\u5bfe\u4fa1500\u304c\u4e0a\u56de\u308b200\u3082\u8b72\u6e21\u76ca\u3068\u306a\u308a\u3001\u5408\u8a08300\u304c\u4e8b\u696d\u8b72\u6e21\u306b\u3088\u308b\u5229\u76ca\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u304c\u8b72\u6e21\u4f01\u696d\u306e\u4ed5\u8a33\u3002\u7a0e\u52d9\u4e0a\u3082\u540c\u3058\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u501f\u65b9\u79d1\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d<\/th><th>\u8cb8\u65b9\u79d1\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u8ca0\u50b5<\/td><td class=\"has-text-align-right\" data-align=\"right\">700<\/td><td>\u8cc7\u7523<\/td><td class=\"has-text-align-right\" data-align=\"right\">900<\/td><\/tr><tr><td>\u73fe\u9810\u91d1<\/td><td class=\"has-text-align-right\" data-align=\"right\">500<\/td><td>\u8b72\u6e21\u76ca<\/td><td class=\"has-text-align-right\" data-align=\"right\">300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5358\u4f53\u306e\u6c7a\u7b97\u66f8\u4e0a\u306e\u51e6\u7406\u3067\u3042\u308a\u3001\u9023\u7d50\u3067\u306e\u8ffd\u52a0\u51e6\u7406\u306f\u539f\u5247\u3068\u3057\u3066\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\uff08\u8b72\u53d7\u4f01\u696d\uff09\u306e\u4ed5\u8a33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306f\u3001\u627f\u7d99\u3059\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6642\u4fa1\u3067\u53d7\u3051\u5165\u308c\u307e\u3059\u3002\u6642\u4fa1\u7d14\u8cc7\u7523300\u3092\u8b72\u53d7\u5bfe\u4fa1500\u304c\u4e0a\u56de\u308b200\u304c\u3001\u306e\u308c\u3093\u3068\u3057\u3066\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u304c\u8b72\u53d7\u4f01\u696d\u306e\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u501f\u65b9\u79d1\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d<\/th><th>\u8cb8\u65b9\u79d1\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u8cc7\u7523<\/td><td class=\"has-text-align-right\" data-align=\"right\">1,000<\/td><td>\u8ca0\u50b5<\/td><td class=\"has-text-align-right\" data-align=\"right\">700<\/td><\/tr><tr><td>\u306e\u308c\u3093<\/td><td class=\"has-text-align-right\" data-align=\"right\">200<\/td><td>\u73fe\u9810\u91d1<\/td><td class=\"has-text-align-right\" data-align=\"right\">500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e70\u5ef6\u8cc7\u7523\u3068\u6df7\u540c\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5275\u7acb\u8cbb\u3084\u958b\u696d\u8cbb\u3068\u306f\u5225\u306e\u533a\u5206\u3002\u306e\u308c\u3093\u306f\u7e70\u5ef6\u8cc7\u7523\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u6b63\u306e\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u8ca0\u306e\u306e\u308c\u3093\u306e\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u6b63\u306e\u306e\u308c\u3093\u309220\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3067\u898f\u5247\u7684\u306b\u511f\u5374\u3057\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-amort-ma\/\">\u306e\u308c\u3093\u511f\u5374<\/a>\u306f\u8b72\u53d7\u4f01\u696d\u306e\u5229\u76ca\u3092\u6bce\u671f\u62bc\u3057\u4e0b\u3052\u308b\u305f\u3081\u3001\u63d0\u793a\u3067\u304d\u308b\u4fa1\u683c\u306e\u4e0a\u9650\u3092\u6c7a\u3081\u308b\u8981\u56e0\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u5bfe\u3057<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill-ma\/\">\u8ca0\u306e\u306e\u308c\u3093<\/a>\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5272\u5b89\u306b\u898b\u3048\u3066\u3082\u3001\u7c3f\u5916\u306e\u8ca0\u62c5\u304c\u6f5c\u3093\u3067\u3044\u306a\u3044\u304b\u3092\u7591\u3046\u306e\u304c\u5b9f\u52d9\u306e\u898b\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u7a0e\u52d9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u6271\u3044\u304c\u5206\u304b\u308c\u308b\u3068\u3053\u308d\u304c\u3001\u306e\u308c\u3093\u306e\u5384\u4ecb\u3055\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u5074\u306b\u5206\u3051\u3066\u62bc\u3055\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u58f2\u308a\u624b\uff08\u8b72\u6e21\u4f01\u696d\uff09\u306e\u7a0e\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u76ca\u306f\u3001\u542b\u307f\u76ca\u306e\u5b9f\u73fe\u90e8\u5206\u3068\u306e\u308c\u3093\u90e8\u5206\u3092\u5408\u308f\u305b\u3066\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5165\u308a\u307e\u3059\u3002\u500b\u4eba\u682a\u4e3b\u306e\u682a\u5f0f\u8b72\u6e21\u3068\u9055\u3044\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u304c\u5165\u308b\u306e\u306f\u4f1a\u793e\u3067\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u624b\u5143\u3078\u79fb\u3059\u306b\u306f\u3001\u5f79\u54e1\u9000\u8077\u91d1\u3084\u914d\u5f53\u3068\u3044\u3046\u6b21\u306e\u6bb5\u968e\u3092\u631f\u307f\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u4e8b\u696d\u8b72\u6e21\u4ee3\u91d1\u306e\u51e6\u7406<\/a>\u307e\u3067\u898b\u901a\u3059\u3068\u3001\u624b\u53d6\u308a\u306e\u59ff\u304c\u306f\u3063\u304d\u308a\u3057\u3066\u304d\u307e\u3059\u3002\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306a\u3069\u3082\u542b\u3081\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/a-thorough-explanation\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u306e\u5168\u4f53\u50cf\u306f\u3001\u4fa1\u683c\u4ea4\u6e09\u306b\u5165\u308b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\uff08\u8b72\u53d7\u4f01\u696d\uff09\u306e\u7a0e\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u5074\u306f\u8ad6\u70b9\u304c\u591a\u304f\u3001\u3053\u3053\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u63d0\u793a\u3067\u304d\u308b\u4fa1\u683c\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u306660\u304b\u6708\u3067\u640d\u91d1\u7b97\u5165<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u4e0a\u3001\u306e\u308c\u3093\u306f\u300c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u300d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002\u5f53\u521d\u8a08\u4e0a\u984d\u309260\u3067\u9664\u3057\u305f\u91d1\u984d\u306b\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u305f\u984d\u3092\u5404\u671f\u306e\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u306e20\u5e74\u4ee5\u5185\u3068\u3044\u3046\u67a0\u3068\u306f\u5207\u308a\u96e2\u3055\u308c\u305f\u3001\u7a0e\u52d9\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3002\u6839\u62e0\u306f\u6cd5\u4eba\u7a0e\u6cd562\u6761\u306e8\u306b\u3042\u308a\u3001\u6761\u6587\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\">e-Gov\u6cd5\u4ee4\u691c\u7d22\u306e\u6cd5\u4eba\u7a0e\u6cd5<\/mark><\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u306e\u308c\u3093\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u3092\u542b\u3080\u4e8b\u696d\u306e\u8b72\u53d7\u3051\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u3002\u571f\u5730\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u3088\u3046\u306b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u304c\u793a\u3059\u975e\u8ab2\u7a0e\u53d6\u5f15<\/mark><\/a>\u306b\u306f\u5f53\u305f\u3089\u305a\u3001\u5bfe\u4fa1\u306b\u6d88\u8cbb\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u306e\u306f\u8b72\u6e21\u4f01\u696d\u3067\u3059\u304c\u3001\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u306e\u306f\u8b72\u53d7\u4f01\u696d\u3002\u91d1\u984d\u304c\u5927\u304d\u3044\u3068\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u8ca0\u62c5\u306b\u306a\u308b\u305f\u3081\u3001\u6c7a\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u8abf\u6574\u304c\u8981\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e<\/a>\u306e\u5dee\u306f\u3001\u624b\u6cd5\u9078\u5b9a\u3067\u3082\u52b9\u3044\u3066\u304f\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u305a\u308c\u3092\u3069\u3046\u57cb\u3081\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u306720\u5e74\u3001\u7a0e\u52d9\u30675\u5e74\u3068\u511f\u5374\u671f\u9593\u304c\u96e2\u308c\u308b\u3068\u3001\u6bce\u671f\u306e\u7a0e\u52d9\u8abf\u6574\u304c\u7169\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u652f\u63f4\u73fe\u5834\u3067\u591a\u3044\u306e\u306f\u3001\u4f1a\u8a08\u5074\u30825\u5e74\u306e\u5b9a\u984d\u511f\u5374\u306b\u63c3\u3048\u308b\u51e6\u7406\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u5bfe\u5fdc\u306e\u6709\u7121\u3084\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u8aac\u660e\u306e\u3057\u3084\u3059\u3055\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3053\u306e\u9078\u629e\u304c\u73fe\u5b9f\u7684\u3002\u305f\u3060\u3057\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306f\u5c0f\u3055\u304f\u306a\u3044\u305f\u3081\u3001\u4e8b\u524d\u306b\u9867\u554f\u7a0e\u7406\u58eb\u3068\u65b9\u91dd\u3092\u3059\u308a\u5408\u308f\u305b\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u306e\u7a0e\u52d9\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058M&amp;A\u3067\u3082\u3001\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u3001\u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093\u511f\u5374\u8cbb\u306f\u640d\u91d1\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u3092\u8b72\u308a\u53d7\u3051\u305f\u3068\u304d\u3060\u3051\u3001\u7a0e\u52d9\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3067\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u304c\u3001\u306e\u308c\u3093\u306b\u95a2\u3059\u308b\u4e21\u624b\u6cd5\u306e\u6bd4\u8f03\u3067\u3059\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>\u682a\u5f0f\u8b72\u6e21<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td><strong>\u306e\u308c\u3093\u306e\u8a08\u4e0a<\/strong><\/td><td>\u9023\u7d50\u6c7a\u7b97\u66f8\u4e0a\u3067\u8a8d\u8b58<\/td><td>\u8b72\u53d7\u4f01\u696d\u306e\u5358\u4f53\u6c7a\u7b97\u66f8\u306b\u8a08\u4e0a<\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u4e0a\u306e\u511f\u5374<\/strong><\/td><td>\u640d\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044<\/td><td>\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u306660\u304b\u6708\u3067\u640d\u91d1\u7b97\u5165<\/td><\/tr><tr><td><strong>\u6d88\u8cbb\u7a0e<\/strong><\/td><td>\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u3068\u3057\u3066\u975e\u8ab2\u7a0e<\/td><td>\u306e\u308c\u3093\u3092\u542b\u3080\u8ab2\u7a0e\u8cc7\u7523\u306b\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u8b72\u6e21\u5bfe\u4fa1\u306e\u53d7\u3051\u624b<\/strong><\/td><td>\u682a\u4e3b\u3067\u3042\u308b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba<\/td><td>\u8b72\u6e21\u4f01\u696d\u3068\u3044\u3046\u6cd5\u4eba<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef\u3084\u5951\u7d04<\/strong><\/td><td>\u4f1a\u793e\u304c\u4e3b\u4f53\u306e\u307e\u307e\u5305\u62ec\u7684\u306b\u6b8b\u308b<\/td><td>\u500b\u5225\u306b\u53d6\u308a\u76f4\u3057\u3084\u5dfb\u304d\u76f4\u3057\u304c\u751f\u3058\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u306e\u308c\u3093\u304b\u3089\u898b\u308b\u4f1a\u793e\u58f2\u5374\u306e\u624b\u6cd5\u9078\u3073<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u306e\u8a71\u306f\u3001\u4f1a\u8a08\u77e5\u8b58\u3067\u7d42\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u306e\u308c\u3093\u306e\u6271\u3044\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u51fa\u305b\u308b\u4fa1\u683c\u3068\u3001\u30aa\u30fc\u30ca\u30fc\u306e\u6700\u7d42\u7684\u306a\u624b\u53d6\u308a\u306e\u53cc\u65b9\u306b\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u304c\u51fa\u305b\u308b\u4fa1\u683c\u306b\u52b9\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u511f\u5374\u8cbb\u3092\u640d\u91d1\u306b\u3067\u304d\u308b\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306f\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u5206\u3092\u7e54\u308a\u8fbc\u3093\u3067\u4fa1\u683c\u3092\u691c\u8a0e\u3067\u304d\u307e\u3059\u3002\u540c\u3058\u4e8b\u696d\u3067\u3082\u682a\u5f0f\u8b72\u6e21\u3088\u308a\u9ad8\u3044\u6570\u5b57\u304c\u51fa\u308b\u5834\u9762\u304c\u3042\u308b\u306e\u306f\u3001\u3053\u306e\u52b9\u679c\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3063\u3068\u3082\u3001\u4e8b\u696d\u8b72\u6e21\u306b\u306f\u8a31\u8a8d\u53ef\u306e\u53d6\u308a\u76f4\u3057\u3084\u5951\u7d04\u306e\u5dfb\u304d\u76f4\u3057\u304c\u4f34\u3044\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044<\/a>\u3092\u8e0f\u307e\u3048\u3001\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u6c7a\u3081\u306a\u3044\u59ff\u52e2\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u306f\u4e8c\u6bb5\u968e\u3067\u8003\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u306f\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002\u500b\u4eba\u306e\u624b\u53d6\u308a\u306b\u3059\u308b\u306b\u306f\u6cd5\u4eba\u7a0e\u3092\u7d4c\u305f\u3046\u3048\u3067\u9000\u8077\u91d1\u3084\u914d\u5f53\u3092\u901a\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3068\u6bd4\u3079\u308b\u3068\u76ee\u6e1b\u308a\u3057\u3084\u3059\u3044\u69cb\u56f3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306b\u6b8b\u308b\u8cc7\u91d1\u306e\u4f7f\u3044\u9053\u6b21\u7b2c\u3067\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-after-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u5f8c\u306e\u4f1a\u793e<\/a>\u3092\u8cc7\u7523\u7ba1\u7406\u7684\u306b\u6d3b\u7528\u3059\u308b\u9053\u3082\u3002\u5207\u308a\u51fa\u3057\u65b9\u306b\u3088\u3063\u3066\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/\">\u4f1a\u793e\u5206\u5272<\/a>\u3092\u631f\u3080\u8a2d\u8a08\u304c\u6709\u5229\u306b\u50cd\u304f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u306e\u308c\u3093\u304c\u76ee\u6e1b\u308a\u3057\u3084\u3059\u3044\u8ad6\u70b9\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u53ce\u76e3\u67fb\u306e\u5165\u308a\u53e3\u3067\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u306e\u308c\u3093\u304c\u524a\u3089\u308c\u308b\u5834\u9762\u3092\u3088\u304f\u898b\u307e\u3059\u3002\u76f8\u8ac7\u306e\u521d\u671f\u6bb5\u968e\u3067\u5f53\u793e\u304c\u78ba\u8a8d\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u6b21\u306e\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30aa\u30fc\u30ca\u30fc\u3084\u7279\u5b9a\u793e\u54e1\u306b\u58f2\u4e0a\u304c\u96c6\u4e2d\u3057\u3066\u3044\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u4e3b\u8981\u53d6\u5f15\u5148\u306e\u5951\u7d04\u306b\u8b72\u6e21\u5236\u9650\u3084\u4e8b\u524d\u627f\u8afe\u306e\u6761\u9805\u304c\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u8a31\u8a8d\u53ef\u3092\u8b72\u53d7\u4f01\u696d\u5074\u3067\u901f\u3084\u304b\u306b\u53d6\u308a\u76f4\u305b\u308b\u304b<\/li>\n\n\n\n<li>\u672a\u6255\u6b8b\u696d\u3084\u9000\u8077\u7d66\u4ed8\u3068\u3044\u3063\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/off-balance-sheet-debt\/\">\u7c3f\u5916\u50b5\u52d9<\/a>\u306e\u5fc3\u5f53\u305f\u308a\u304c\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u76f4\u8fd1\u306e\u55b6\u696d\u5229\u76ca\u306b\u4e00\u904e\u6027\u306e\u8981\u56e0\u304c\u6df7\u3058\u3063\u3066\u3044\u306a\u3044\u304b<\/li>\n\n\n\n<li>\u8b72\u6e21\u5bfe\u8c61\u3068\u624b\u5143\u306b\u6b8b\u3059\u8cc7\u7523\u306e\u7dda\u5f15\u304d\u304c\u6c7a\u7b97\u66f8\u3067\u8ffd\u3048\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3072\u3068\u3064\u3067\u3082\u5f15\u3063\u304b\u304b\u308b\u3068\u3001\u5e74\u8cb7\u6cd5\u306e\u5e74\u6570\u306f\u77ed\u304f\u898b\u7a4d\u3082\u3089\u308c\u307e\u3059\u3002\u9006\u306b\u3001\u6574\u7406\u3057\u3066\u304b\u3089\u4ea4\u6e09\u306b\u5165\u308c\u3070\u3001\u540c\u3058\u4e8b\u696d\u3067\u3082\u8a55\u4fa1\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u305f2\u3064\u306e\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u306e\u51fa\u65b9\u306f\u4e8b\u696d\u306e\u4e2d\u8eab\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u533f\u540d\u5316\u3057\u305f2\u4ef6\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u975e\u4e2d\u6838\u4e8b\u696d\u306e\u5207\u308a\u51fa\u3057\u3067\u306e\u308c\u3093\u304c\u4e57\u3063\u305f\u4f8b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u554610\u5104\u5186\u53f0\u306e\u91d1\u5c5e\u52a0\u5de5\u696d\u3002\u4e3b\u529b\u3067\u306f\u306a\u3044\u53d7\u8a17\u52a0\u5de5\u90e8\u9580\u3092\u5207\u308a\u51fa\u3057\u305f\u6848\u4ef6\u3067\u3057\u305f\u3002\u6642\u4fa1\u7d14\u8cc7\u7523\u306b\u5bfe\u3057\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u306e3\u5e74\u5206\u304c\u306e\u308c\u3093\u3068\u3057\u3066\u4e0a\u4e57\u305b\u3055\u308c\u308b\u5f62\u306b\u3002\u8b72\u53d7\u4f01\u696d\u304c60\u304b\u6708\u306e\u640d\u91d1\u7b97\u5165\u52b9\u679c\u3092\u7e54\u308a\u8fbc\u3081\u305f\u3053\u3068\u304c\u3001\u4fa1\u683c\u306e\u62bc\u3057\u4e0a\u3052\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cb7\u53ce\u76e3\u67fb\u3067\u306e\u308c\u3093\u304c\u7e2e\u3093\u3060\u4f8b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u55465\u5104\u5186\u53f0\u306e\u98df\u54c1\u5378\u3002\u5c0f\u58f2\u90e8\u9580\u306e\u8b72\u6e21\u3092\u9032\u3081\u307e\u3057\u305f\u304c\u3001\u4e3b\u8981\u4ed5\u5165\u5148\u3068\u306e\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u306b\u4e8b\u524d\u627f\u8afe\u306e\u6761\u9805\u304c\u3042\u308a\u3001\u627f\u8afe\u306e\u898b\u901a\u3057\u304c\u7acb\u3061\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u7d50\u679c\u3068\u3057\u3066\u306e\u308c\u3093\u76f8\u5f53\u984d\u306f\u5f53\u521d\u60f3\u5b9a\u306e3\u5206\u306e2\u7a0b\u5ea6\u306b\u3002\u5951\u7d04\u306e\u68da\u5378\u3057\u3092\u5148\u306b\u6e08\u307e\u305b\u3066\u3044\u308c\u3070\u9632\u3052\u305f\u7e2e\u5c0f\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u76f8\u8ac7\u3059\u308b\u524d\u306b\u6574\u3048\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/m_and_a_guideline.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/mark><\/a>\u3067\u3082\u3001\u8b72\u308a\u6e21\u3057\u5074\u304c\u6761\u4ef6\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u6210\u7acb\u306b\u5bc4\u4e0e\u3059\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u306e\u308c\u3093\u306e\u6839\u62e0\u3092\u81ea\u5206\u306e\u8a00\u8449\u3067\u8a9e\u308c\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3002\u305d\u308c\u304c\u4ea4\u6e09\u306e\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u306e\u5834\u3067\u3088\u304f\u51fa\u308b\u8cea\u554f\u30924\u3064\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u306e\u308c\u3093\u306b\u76f8\u5834\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u696d\u7a2e\u3068\u53ce\u76ca\u529b\u6b21\u7b2c\u3067\u3059\u3002\u5e74\u8cb7\u6cd5\u306a\u3089\u6b63\u5e38\u53ce\u76ca\u529b\u306e2\u5e74\u304b\u30895\u5e74\u5206\u304c\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u73fe\u5834\u3067\u306f\u30aa\u30fc\u30ca\u30fc\u3078\u306e\u4f9d\u5b58\u5ea6\u3084\u53d6\u5f15\u5148\u5951\u7d04\u306e\u72b6\u6cc1\u3067\u5e45\u304c\u52d5\u304d\u307e\u3059\u3002\u307e\u305a\u306f\u76f4\u8fd13\u671f\u306e\u6b63\u5e38\u53ce\u76ca\u529b\u3092\u6d17\u3044\u51fa\u3059\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u8d64\u5b57\u306e\u4e8b\u696d\u3067\u3082\u306e\u308c\u3093\u306f\u4ed8\u304d\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4ed8\u304f\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u6280\u8853\u3084\u9867\u5ba2\u57fa\u76e4\u3001\u8a31\u8a8d\u53ef\u306b\u4fa1\u5024\u304c\u3042\u308c\u3070\u3001\u8b72\u53d7\u4f01\u696d\u306e\u30b7\u30ca\u30b8\u30fc\u3092\u524d\u63d0\u306b\u8a55\u4fa1\u3055\u308c\u308b\u3053\u3068\u3082\u3002\u305f\u3060\u3057\u53ce\u76ca\u529b\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u3081\u306a\u3051\u308c\u3070\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u4fa1\u683c\u306b\u843d\u3061\u7740\u304f\u5c55\u958b\u3082\u3042\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779349424732\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u8cb7\u53ce\u3059\u308b\u5074\u306b\u3068\u3063\u3066\u4e8b\u696d\u8b72\u6e21\u3068\u682a\u5f0f\u8b72\u6e21\u306f\u3069\u3061\u3089\u304c\u6709\u5229\u3067\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u306e\u308c\u3093\u306e\u640d\u91d1\u7b97\u5165\u3060\u3051\u3092\u898b\u308c\u3070\u4e8b\u696d\u8b72\u6e21\u3067\u3059\u3002\u305f\u3060\u3057\u8a31\u8a8d\u53ef\u306e\u53d6\u308a\u76f4\u3057\u3001\u5951\u7d04\u306e\u5dfb\u304d\u76f4\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u8cc7\u91d1\u8ca0\u62c5\u304c\u4f34\u3044\u307e\u3059\u3002\u8b72\u6e21\u5bfe\u8c61\u306e\u4e8b\u696d\u306b\u8a31\u8a8d\u53ef\u3084\u7d99\u7d9a\u5951\u7d04\u304c\u591a\u3044\u304b\u3069\u3046\u304b\u3067\u3001\u73fe\u5834\u306e\u7b54\u3048\u306f\u5206\u304b\u308c\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784266799249\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u306e\u308c\u3093\u306e\u6d88\u8cbb\u7a0e\u306f\u8ab0\u304c\u8ca0\u62c5\u3057\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u306e\u306f\u8b72\u6e21\u4f01\u696d\u3067\u3059\u304c\u3001\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u8005\u306f\u8b72\u53d7\u4f01\u696d\u3067\u3059\u3002\u5bfe\u4fa1\u306b\u4e0a\u4e57\u305b\u3057\u3066\u53d7\u3051\u53d6\u308a\u3001\u8b72\u6e21\u4f01\u696d\u304c\u7d0d\u4ed8\u3059\u308b\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002\u91d1\u984d\u304c\u5927\u304d\u3044\u6848\u4ef6\u3067\u306f\u3001\u6c7a\u6e08\u65e5\u3068\u7d0d\u4ed8\u6642\u671f\u306e\u305a\u308c\u306b\u3088\u308b\u8cc7\u91d1\u7e70\u308a\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\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-27\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306e\u8a55\u4fa1\u3068\u7a0e\u52d9\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093\u306f\u3001\u8b72\u6e21\u5bfe\u4fa1\u3068\u79fb\u8ee2\u3059\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3001\u8b72\u53d7\u4f01\u696d\u3067\u306f20\u5e74\u4ee5\u5185\u306e\u4f1a\u8a08\u511f\u5374\u306860\u304b\u6708\u306e\u7a0e\u52d9\u511f\u5374\u304c\u4e26\u8d70\u3057\u307e\u3059\u3002\u91d1\u984d\u306e\u6839\u62e0\u3092\u8aac\u660e\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304c\u4ea4\u6e09\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u306e\u6574\u7406\u3068\u5951\u7d04\u306e\u68da\u5378\u3057\u3092\u65e9\u3081\u306b\u9032\u3081\u3066\u304a\u304f\u3068\u5b89\u5fc3\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\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u30fb\u4e8b\u696d\u627f\u7d99\u3092\u6570\u591a\u304f\u652f\u63f4\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u306e\u308c\u3093\u306e\u8a55\u4fa1\u304b\u3089\u7a0e\u52d9\u306e\u8a2d\u8a08\u307e\u3067\u3001\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u9023\u643a\u3057\u3066\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002\u4e8b\u696d\u306e\u5207\u308a\u51fa\u3057\u3084\u4f1a\u793e\u58f2\u5374\u3092\u3054\u691c\u8a0e\u3067\u3057\u305f\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, 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