{"id":2763,"date":"2026-10-13T10:41:41","date_gmt":"2026-10-13T01:41:41","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=2763"},"modified":"2026-10-13T18:14:07","modified_gmt":"2026-10-13T09:14:07","slug":"what-is-a-reverse-merger","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/what-is-a-reverse-merger\/","title":{"rendered":"\u9006\u3055\u5408\u4f75\u3068\u306f\uff1f\u76ee\u7684\u3068\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u4f1a\u793e\u58f2\u5374\u3067\u306e\u4f7f\u3044\u65b9"},"content":{"rendered":"\n<p 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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\">\u9006\u3055\u5408\u4f75\u3068\u306f\uff5c\u5c0f\u3055\u306a\u4f1a\u793e\u304c\u5927\u304d\u306a\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308b\u5408\u4f75<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u901a\u5e38\u306e\u5438\u53ce\u5408\u4f75\u3068\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u5438\u53ce\u5408\u4f75\u306e1\u985e\u578b\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u3065\u3051<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u3068\u9006\u53d6\u5f97\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u308b\u4e3b\u306a\u76ee\u7684<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u53d6\u5f15\u53e3\u5ea7\u3092\u6b8b\u3059<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u6d3b\u304b\u3059<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u62b1\u5408\u305b\u682a\u5f0f\u6d88\u6ec5\u5dee\u640d\u3092\u640d\u76ca\u306b\u51fa\u3055\u306a\u3044<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4e0a\u5834\u4f1a\u793e\u306b\u3088\u308b\u88cf\u53e3\u4e0a\u5834<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">LBO\u5f8c\u306e\u5408\u4f75\u3067\u501f\u5165\u3092\u5bfe\u8c61\u4f1a\u793e\u306b\u5bc4\u305b\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u4fe1\u7528\u3084\u30d6\u30e9\u30f3\u30c9\u3078\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u7a0e\u5236\u9069\u683c\u3092\u5916\u3059\u3068\u5408\u4f75\u6642\u306b\u8ab2\u7a0e\u304c\u751f\u3058\u308b<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u79df\u7a0e\u56de\u907f\u3068\u5224\u65ad\u3055\u308c\u308b\u30ea\u30b9\u30af<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u624b\u7d9a\u306e\u8ca0\u62c5\u304c\u901a\u5e38\u306e\u5408\u4f75\u3088\u308a\u91cd\u304f\u306a\u308a\u3084\u3059\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u5834\u9762\u3067\u9006\u3055\u5408\u4f75\u306f\u3069\u3046\u95a2\u308f\u308b\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u58f2\u5374\u524d\u306b\u6301\u682a\u4f1a\u793e\u3068\u4e8b\u696d\u4f1a\u793e\u3092\u6574\u7406\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u8b72\u53d7\u4f01\u696d\u304c\u6210\u7d04\u5f8c\u306b\u9006\u3055\u5408\u4f75\u3092\u9078\u3076\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u8d64\u5b57\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u62b1\u3048\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u3092\u691c\u8a0e\u3059\u308b\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306e\u624b\u7d9a\u3068\u6d41\u308c<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u5408\u4f75\u5951\u7d04\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u307e\u3067<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u52b9\u529b\u767a\u751f\u5f8c\u306e\u767b\u8a18\u3068\u4e8b\u5f8c\u958b\u793a<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u5b58\u7d9a\u4f1a\u793e\u3068\u6d88\u6ec5\u4f1a\u793e\u306e\u624b\u7d9a\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u5f79\u54e1\u3068\u5f93\u696d\u54e1\u306e\u51e6\u9047<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u62bc\u3055\u3048\u308b\u7528\u8a9e<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306e\u4e8b\u4f8b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u308f\u304b\u3057\u304a\u9280\u884c\u304c\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u3092\u5438\u53ce\u3057\u305f\u4e8b\u4f8b<\/a><\/li><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u307f\u305a\u307b\u9280\u884c\u306e\u4e8b\u4f8b\u306b\u898b\u308b\u5b58\u7d9a\u4f1a\u793e\u3068\u5546\u53f7\u306e\u5207\u308a\u5206\u3051<\/a><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u4e8b\u4f8b\u304b\u3089\u4e2d\u5c0f\u4f01\u696d\u304c\u5b66\u3079\u308b\u3053\u3068<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u9006\u3055\u5408\u4f75\u306e\u307e\u3068\u3081\uff5c\u4f1a\u793e\u58f2\u5374\u524d\u306e\u518d\u7de8\u306f\u76ee\u7684\u3068\u9806\u756a\u3067\u6c7a\u3081\u308b<\/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\">\u9006\u3055\u5408\u4f75\u3068\u306f\uff5c\u5c0f\u3055\u306a\u4f1a\u793e\u304c\u5927\u304d\u306a\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308b\u5408\u4f75<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5408\u4f75\u306a\u3089\u5927\u304d\u3044\u4f1a\u793e\u304c\u6b8b\u308b\u3082\u306e\u300d\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u9006\u3055\u5408\u4f75\u306f\u305d\u306e\u5e38\u8b58\u3092\u3042\u3048\u3066\u53cd\u8ee2\u3055\u305b\u308b\u624b\u6cd5\u3067\u3059\u3002\u898f\u6a21\u306e\u5c0f\u3055\u3044\u4f1a\u793e\u3084\u696d\u7e3e\u306e\u632f\u308b\u308f\u306a\u3044\u4f1a\u793e\u3092\u5b58\u7d9a\u4f1a\u793e\u3068\u3057\u3001\u5927\u304d\u3044\u4f1a\u793e\u3092\u6d88\u6ec5\u4f1a\u793e\u3068\u3057\u3066\u5438\u53ce\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"613\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/what-is-reverse-merger-diagram.png\" alt=\"\u9006\u3055\u5408\u4f75\u306e\u4ed5\u7d44\u307f\u3092\u793a\u3059\u56f3\u89e3\uff08\u6d88\u6ec5\u4f1a\u793eX\u793e\u3068\u5b58\u7d9a\u4f1a\u793eY\u793e\u306e\u95a2\u4fc2\uff09\" class=\"wp-image-12671\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/what-is-reverse-merger-diagram.png 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/what-is-reverse-merger-diagram-640x392.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/what-is-reverse-merger-diagram-768x471.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u304c\u4e2d\u5fc3\u3067\u3001\u5408\u4f75\u304c\u58f2\u5374\u624b\u6bb5\u305d\u306e\u3082\u306e\u306b\u306a\u308b\u5834\u9762\u306f\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3067\u3082\u58f2\u5374\u524d\u306e\u30b0\u30eb\u30fc\u30d7\u6574\u7406\u3084\u6210\u7d04\u5f8c\u306e\u7d71\u5408\u3067\u306f\u3001\u9006\u3055\u5408\u4f75\u304c\u691c\u8a0e\u306e\u4fce\u4e0a\u306b\u8f09\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u901a\u5e38\u306e\u5438\u53ce\u5408\u4f75\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3092\u53d6\u308a\u8fbc\u3080\u3088\u3046\u306b\u3001\u901a\u5e38\u306e<a 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id=\"arkb-toc-2\" class=\"wp-block-heading\">\u5438\u53ce\u5408\u4f75\u306e1\u985e\u578b\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u3065\u3051<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u540c\u58eb\u306e\u7d50\u3073\u3064\u304d\u65b9\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a<\/a>\u306e\u3088\u3046\u306b\u72ec\u7acb\u6027\u3092\u4fdd\u3064\u5f62\u304b\u3089\u3001\u5408\u4f75\u3067\u6cd5\u4eba\u683c\u3054\u3068\u4e00\u4f53\u306b\u306a\u308b\u5f62\u307e\u3067\u5e45\u304c\u3042\u308a\u307e\u3059\u3002\u9006\u3055\u5408\u4f75\u306f\u5f8c\u8005\u306b\u5c5e\u3057\u3001\u65e2\u5b58\u306e\u4f1a\u793e\u304c\u76f8\u624b\u3092\u53d6\u308a\u8fbc\u3080\u5438\u53ce\u5408\u4f75\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u4f75\u306b\u306f\u3082\u3046\u4e00\u3064\u3001\u65b0\u3057\u3044\u4f1a\u793e\u3092\u3064\u304f\u3063\u3066\u53cc\u65b9\u3092\u79fb\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/consolidation-merger\/\">\u65b0\u8a2d\u5408\u4f75<\/a>\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8a31\u8a8d\u53ef\u306e\u53d6\u308a\u76f4\u3057\u306a\u3069\u8ca0\u62c5\u304c\u91cd\u304f\u3001\u5b9f\u52d9\u3067\u9078\u3070\u308c\u308b\u306e\u306f\u5438\u53ce\u5408\u4f75\u304c\u307b\u3068\u3093\u3069\u3002\u89aa\u4f1a\u793e\u682a\u5f0f\u3092\u5bfe\u4fa1\u306b\u3059\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/triangular-merger\/\">\u4e09\u89d2\u5408\u4f75<\/a>\u3082\u3001\u5438\u53ce\u5408\u4f75\u306e\u4ef2\u9593\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u3068\u9006\u53d6\u5f97\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u300c\u9006\u53d6\u5f97\u300d\u3068\u3044\u3046\u8a00\u8449\u3067\u3059\u3002\u9006\u3055\u5408\u4f75\u306f\u3001\u6cd5\u5f8b\u4e0a\u3069\u3061\u3089\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3059\u308b\u304b\u3068\u3044\u3046\u5f62\u5f0f\u306e\u8a71\u3002\u9006\u53d6\u5f97\u306f\u4f1a\u8a08\u306e\u7528\u8a9e\u3067\u3001\u5f62\u5f0f\u4e0a\u306f\u6d88\u6ec5\u3059\u308b\u5074\u306e\u682a\u4e3b\u304c\u5408\u4f75\u5f8c\u306e\u5b58\u7d9a\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u3092\u63e1\u308a\u3001\u5b9f\u8cea\u7684\u306a\u652f\u914d\u3092\u5f97\u308b\u72b6\u614b\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e21\u8005\u306f\u91cd\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u30a4\u30b3\u30fc\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002100\uff05\u89aa\u5b50\u9593\u306e\u9006\u3055\u5408\u4f75\u306e\u3088\u3046\u306b\u3001\u5408\u4f75\u306e\u524d\u5f8c\u3067\u540c\u3058\u682a\u4e3b\u304c\u652f\u914d\u3057\u7d9a\u3051\u308b\u30b1\u30fc\u30b9\u306f\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u9006\u53d6\u5f97\u306e\u8ad6\u70b9\u306f\u751f\u3058\u306a\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u308b\u4e3b\u306a\u76ee\u7684<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u308f\u3056\u308f\u3056\u5c0f\u3055\u3044\u5074\u3092\u6b8b\u3059\u306e\u306f\u306a\u305c\u304b\u3002\u652f\u63f4\u73fe\u5834\u3067\u8033\u306b\u3059\u308b\u76ee\u7684\u306f\u3001\u8a31\u8a8d\u53ef\u3084\u5951\u7d04\u3092\u5b88\u308a\u305f\u3044\u3068\u3044\u3046\u4e8b\u696d\u4e0a\u306e\u4e8b\u60c5\u3068\u3001\u6b20\u640d\u91d1\u3084\u640d\u76ca\u306e\u898b\u3048\u65b9\u306b\u95a2\u308f\u308b\u8ca1\u52d9\u4e0a\u306e\u4e8b\u60c5\u306e2\u7cfb\u7d71\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u4e0a\u5834\u4f1a\u793e\u3084\u30d5\u30a1\u30f3\u30c9\u304c\u7d61\u3080\u7279\u6b8a\u306a\u4f7f\u308f\u308c\u65b9\u3082\u3042\u308f\u305b\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u53d6\u5f15\u53e3\u5ea7\u3092\u6b8b\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u3082\u5b9f\u52d9\u7684\u306a\u7406\u7531\u304c\u3053\u308c\u3067\u3059\u3002\u8a31\u8a8d\u53ef\u3084\u540d\u7fa9\u3092\u6301\u3064\u5074\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3057\u3066\u3057\u307e\u3048\u3070\u3001\u53d6\u308a\u76f4\u3057\u306e\u554f\u984c\u305d\u306e\u3082\u306e\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5408\u4f75\u3067\u8a31\u8a8d\u53ef\u304c\u5f53\u7136\u306b\u306f\u79fb\u3089\u306a\u3044\u696d\u7a2e\u304c\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5438\u53ce\u5408\u4f75\u3067\u306f\u6d88\u6ec5\u4f1a\u793e\u306e\u6a29\u5229\u7fa9\u52d9\u304c\u5b58\u7d9a\u4f1a\u793e\u3078\u5305\u62ec\u7684\u306b\u79fb\u308a\u307e\u3059\u304c\u3001\u8a31\u8a8d\u53ef\u306e\u6271\u3044\u306f\u696d\u6cd5\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u5efa\u8a2d\u696d\u8a31\u53ef\u306e\u3088\u3046\u306b\u3001\u5408\u4f75\u524d\u306b\u8a8d\u53ef\u3092\u53d7\u3051\u308c\u3070\u627f\u7d99\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c<a href=\"https:\/\/laws.e-gov.go.jp\/law\/324AC0000000100\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5efa\u8a2d\u696d\u6cd5<\/mark><\/a>\u7b2c17\u6761\u306e2\u3067\u6574\u3048\u3089\u308c\u305f\u696d\u7a2e\u3082\u3042\u308b\u3082\u306e\u306e\u3001\u7533\u8acb\u306e\u6bb5\u53d6\u308a\u3092\u8aa4\u308c\u3070\u7a7a\u767d\u671f\u9593\u304c\u751f\u3058\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5165\u672d\u8cc7\u683c\u3084\u53d6\u5f15\u53e3\u5ea7\u3082\u5b88\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b58\u7d9a\u4f1a\u793e\u306e\u540d\u7fa9\u306f\u305d\u306e\u307e\u307e\u6b8b\u308b\u305f\u3081\u3001\u5165\u672d\u53c2\u52a0\u8cc7\u683c\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u53d6\u5f15\u53e3\u5ea7\u3001\u9577\u5e74\u306e\u53d6\u5f15\u5b9f\u7e3e\u3082\u52d5\u304d\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-licenses\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u8a31\u8a8d\u53ef<\/a>\u306e\u53d6\u308a\u76f4\u3057\u3068\u6bd4\u3079\u308c\u3070\u3001\u624b\u9593\u3068\u6642\u9593\u306e\u5dee\u306f\u6b74\u7136\u3002\u8a31\u8a8d\u53ef\u696d\u7a2e\u306e\u518d\u7de8\u3067\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u3084\u3059\u3044\u306e\u306f\u3001\u3053\u306e\u5b89\u5fc3\u611f\u304c\u5927\u304d\u306a\u7406\u7531\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u6d3b\u304b\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d64\u5b57\u304c\u7d9a\u3044\u305f\u4f1a\u793e\u306b\u306f\u3001\u904e\u53bb\u306e\u6b20\u640d\u91d1\u3092\u5c06\u6765\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u305f\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6b20\u640d\u91d1\u3092\u6301\u3064\u5074\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3057\u3066\u5229\u76ca\u306e\u51fa\u308b\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308c\u3070\u3001\u5408\u4f75\u5f8c\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3057\u3001\u6cd5\u4eba\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u4f59\u5730\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7e70\u8d8a\u63a7\u9664\u306e\u57fa\u672c\u30eb\u30fc\u30eb<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u306f\u539f\u524710\u5e74\u3002\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f\u6240\u5f97\u306e\u5168\u984d\u307e\u3067\u63a7\u9664\u3067\u304d\u3001\u305d\u308c\u4ee5\u5916\u306e\u6cd5\u4eba\u306f\u6240\u5f97\u306e50\uff05\u304c\u4e0a\u9650\u3067\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.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.5762<\/mark><\/a>\uff09\u3002\u5408\u4f75\u3067\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u306a\u3069\u3057\u3066\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u304b\u3089\u5916\u308c\u308b\u3068\u3001\u4e0a\u9650\u304c50\uff05\u306b\u4e0b\u304c\u308b\u70b9\u306f\u898b\u843d\u3068\u3057\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cc7\u672c\u95a2\u4fc25\u5e74\u4ee5\u5185\u306e\u5408\u4f75\u306b\u306f\u4f7f\u7528\u5236\u9650\u304c\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u4f75\u3059\u308c\u3070\u81ea\u7531\u306b\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u300250\uff05\u8d85\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u751f\u3058\u3066\u304b\u30895\u5e74\u4ee5\u5185\u306e\u5408\u4f75\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u9650\u308a\u3001\u6d88\u6ec5\u4f1a\u793e\u304b\u3089\u5f15\u304d\u7d99\u3050\u6b20\u640d\u91d1\u3060\u3051\u3067\u306a\u304f\u3001\u5b58\u7d9a\u4f1a\u793e\u304c\u3082\u3068\u3082\u3068\u6301\u3064\u6b20\u640d\u91d1\u306b\u3082\u4f7f\u7528\u5236\u9650\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000034\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6cd5\u4eba\u7a0e\u6cd5<\/mark><\/a>\u7b2c57\u6761\u7b2c3\u9805\u30fb\u7b2c4\u9805\uff09\u3002\u5b58\u7d9a\u4f1a\u793e\u306e\u6b20\u640d\u91d1\u3092\u4f7f\u3046\u9006\u3055\u5408\u4f75\u3082\u3001\u3053\u306e\u898f\u5b9a\u306e\u5916\u306b\u306f\u3044\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">M&amp;A\u3067\u8b72\u53d7\u3051\u305f\u8d64\u5b57\u4f1a\u793e\u306b\u306f\u5225\u306e\u5236\u9650\u3082\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed6\u793e\u306b50\uff05\u8d85\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3055\u308c\u305f\u8d64\u5b57\u4f1a\u793e\u304c\u3001\u305d\u306e\u5f8c5\u5e74\u4ee5\u5185\u306b\u4e00\u5b9a\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u6b20\u640d\u91d1\u305d\u306e\u3082\u306e\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u898f\u5b9a\u3082\u3042\u308a\u307e\u3059\uff08\u540c\u6cd5\u7b2c57\u6761\u306e2\uff09\u3002\u8d64\u5b57\u4f1a\u793e\u3092\u8b72\u53d7\u3051\u3066\u9006\u3055\u5408\u4f75\u3059\u308c\u3070\u7bc0\u7a0e\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u5358\u7d14\u306a\u8a71\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e<\/a>\u306f\u3001\u8981\u4ef6\u306e\u78ba\u8a8d\u304b\u3089\u5165\u308b\u306e\u304c\u9244\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u62b1\u5408\u305b\u682a\u5f0f\u6d88\u6ec5\u5dee\u640d\u3092\u640d\u76ca\u306b\u51fa\u3055\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u89aa\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u306e\u5b50\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308b\u3068\u3001\u89aa\u304c\u6301\u3063\u3066\u3044\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u5f15\u304d\u7d99\u3050\u7d14\u8cc7\u7523\u3068\u306e\u5dee\u304c\u300c\u62b1\u5408\u305b\u682a\u5f0f\u6d88\u6ec5\u5dee\u640d\u300d\u3068\u306a\u308a\u3001\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u6c7a\u7b97\u66f8\u306b\u8868\u308c\u307e\u3059\u3002\u5b50\u4f1a\u793e\u5074\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3059\u308c\u3070\u3001\u89aa\u304c\u6301\u3063\u3066\u3044\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u306f\u5b58\u7d9a\u4f1a\u793e\u306e\u81ea\u5df1\u682a\u5f0f\u306b\u5909\u308f\u308a\u3001\u5927\u304d\u306a\u640d\u5931\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u51fa\u3055\u305a\u306b\u6e08\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u898b\u305f\u76ee\u306e\u640d\u5931\u3092\u907f\u3051\u3066\u3082\u4f1a\u793e\u306e\u4fa1\u5024\u306f\u5909\u308f\u3089\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u8aa4\u89e3\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u640d\u76ca\u306e\u898b\u6804\u3048\u3068\u4f1a\u793e\u306e\u4fa1\u5024\u306e\u95a2\u4fc2\u3067\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d14\u8cc7\u7523\u304c\u5897\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8b72\u53d7\u4f01\u696d\u306f\u6c7a\u7b97\u66f8\u3092\u7d44\u307f\u76f4\u3057\u3066\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3001\u58f2\u5374\u4fa1\u683c\u3092\u62bc\u3057\u4e0a\u3052\u308b\u52b9\u679c\u306f\u671f\u5f85\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u3082\u305d\u3082<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/insolvent-company-ma-possible-typical-method\/\">\u50b5\u52d9\u8d85\u904e\u306e\u4f1a\u793e<\/a>\u3067\u3082\u8b72\u53d7\u5148\u304c\u898b\u3064\u304b\u308b\u4f8b\u306f\u3042\u308a\u3001\u6570\u5b57\u3092\u6574\u3048\u308b\u524d\u306b\u58f2\u5374\u306e\u53ef\u80fd\u6027\u3092\u63a2\u308b\u307b\u3046\u304c\u8fd1\u9053\u306b\u306a\u308b\u3053\u3068\u3082\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4e0a\u5834\u4f1a\u793e\u306b\u3088\u308b\u88cf\u53e3\u4e0a\u5834<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u5834\u4f1a\u793e\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3057\u3066\u975e\u4e0a\u5834\u306e\u5927\u304d\u306a\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308c\u3070\u3001\u65b0\u898f\u4e0a\u5834\u5be9\u67fb\u3092\u7d4c\u305a\u306b\u5b9f\u8cea\u7684\u306a\u4e0a\u5834\u304c\u679c\u305f\u305b\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u9632\u3050\u305f\u3081\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306f\u300c\u5408\u4f75\u7b49\u306b\u3088\u308b\u5b9f\u8cea\u7684\u5b58\u7d9a\u6027\u55aa\u5931\u306b\u4fc2\u308b\u4e0a\u5834\u5ec3\u6b62\u57fa\u6e96\u300d\u3092\u8a2d\u3051\u3001\u5b9f\u8cea\u7684\u306a\u5b58\u7d9a\u4f1a\u793e\u304c\u975e\u4e0a\u5834\u4f1a\u793e\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u7336\u4e88\u671f\u9593\u5185\u306b\u65b0\u898f\u4e0a\u5834\u306b\u6e96\u3058\u305f\u5be9\u67fb\u3092\u901a\u3089\u306a\u3051\u308c\u3070\u4e0a\u5834\u3092\u7dad\u6301\u3067\u304d\u306a\u3044\u4ed5\u7d44\u307f\u306b\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.jpx.co.jp\/equities\/listing\/delisting\/details\/02.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/mark><\/a>\uff09\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u76f4\u63a5\u95a2\u308f\u308b\u5834\u9762\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\">LBO\u5f8c\u306e\u5408\u4f75\u3067\u501f\u5165\u3092\u5bfe\u8c61\u4f1a\u793e\u306b\u5bc4\u305b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30a1\u30f3\u30c9\u3084\u7d4c\u55b6\u9663\u306b\u3088\u308b\u8b72\u53d7\u3067\u3001\u3088\u304f\u898b\u3089\u308c\u308b\u4f7f\u3044\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">LBO\u306e\u4ed5\u7d44\u307f\u3068\u9006\u3055\u5408\u4f75<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-a-leveraged-buyout\/\">LBO<\/a>\u3067\u306f\u3001\u8b72\u53d7\u5074\u304c\u53d7\u3051\u76bf\u3068\u306a\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/spc-ma-scheme\/\">SPC<\/a>\u3092\u3064\u304f\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u3067\u5bfe\u8c61\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u307e\u3059\u3002\u305d\u306e\u5f8cSPC\u3068\u5bfe\u8c61\u4f1a\u793e\u3092\u5408\u4f75\u3055\u305b\u308b\u969b\u3001\u8a31\u8a8d\u53ef\u3084\u53d6\u5f15\u5b9f\u7e3e\u3092\u6301\u3064\u5bfe\u8c61\u4f1a\u793e\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3059\u308b\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u3084\u3059\u304f\u3001\u501f\u5165\u306f\u5bfe\u8c61\u4f1a\u793e\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u8fd4\u6e08\u3057\u3066\u3044\u304f\u69cb\u9020\u306b\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u500b\u4eba\u4fdd\u8a3c\u306f\u3069\u3046\u306a\u308b\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u3068\u3057\u3066\u6c17\u306b\u306a\u308b\u306e\u306f\u3001\u81ea\u5206\u306e\u500b\u4eba\u4fdd\u8a3c\u306e\u884c\u65b9\u3067\u3059\u3002\u501f\u5165\u304c\u5bfe\u8c61\u4f1a\u793e\u306b\u4e57\u308b\u69cb\u9020\u3067\u3082\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/personal-guarantee-ma\/\">\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u89e3\u9664<\/a>\u306f\u6210\u7d04\u6761\u4ef6\u3068\u3057\u3066\u4ea4\u6e09\u3057\u3066\u304a\u304f\u306e\u304c\u524d\u63d0\u3002\u5f93\u696d\u54e1\u3092\u8a17\u3059\u76f8\u624b\u3068\u3057\u3066\u3001\u8fd4\u6e08\u8a08\u753b\u306b\u7121\u7406\u304c\u306a\u3044\u304b\u3082\u898b\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5408\u4f75\u5f8c\u3001\u53d6\u5f15\u5148\u304b\u3089\u4e0e\u4fe1\u306e\u898b\u76f4\u3057\u3092\u6c42\u3081\u3089\u308c\u3066\u614c\u3066\u3066\u8aac\u660e\u306b\u56de\u308b\u3002\u3053\u3046\u3057\u305f\u4e8b\u5f8c\u5bfe\u5fdc\u306e\u76f8\u8ac7\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u9006\u3055\u5408\u4f75\u306f\u76ee\u7684\u304c\u306f\u3063\u304d\u308a\u3057\u3066\u3044\u308b\u5206\u3001\u898b\u843d\u3068\u3055\u308c\u305f\u526f\u4f5c\u7528\u304c\u5f8c\u304b\u3089\u52b9\u3044\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u4fe1\u7528\u3084\u30d6\u30e9\u30f3\u30c9\u3078\u306e\u5f71\u97ff<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u898b\u308b\u3068\u3001\u306a\u3058\u307f\u306e\u3042\u308b\u5927\u304d\u306a\u4f1a\u793e\u304c\u300c\u6d88\u3048\u308b\u300d\u3088\u3046\u306b\u6620\u308a\u307e\u3059\u3002\u5b58\u7d9a\u4f1a\u793e\u304c\u5546\u53f7\u3092\u5909\u3048\u308c\u3070\u540d\u524d\u306f\u6b8b\u305b\u3066\u3082\u3001\u767b\u8a18\u4e0a\u306f\u5225\u306e\u4f1a\u793e\u3002\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u306e\u898b\u76f4\u3057\u3084\u4e0e\u4fe1\u306e\u518d\u5be9\u67fb\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u8aac\u660e\u306e\u6bb5\u53d6\u308a\u3092\u8aa4\u308b\u3068\u95a2\u4fc2\u304c\u304e\u304f\u3057\u3083\u304f\u3057\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u7a0e\u5236\u9069\u683c\u3092\u5916\u3059\u3068\u5408\u4f75\u6642\u306b\u8ab2\u7a0e\u304c\u751f\u3058\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u306e\u5206\u304b\u308c\u9053\u306f\u3001\u7a0e\u5236\u9069\u683c\u5408\u4f75\u306b\u5f53\u305f\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u9069\u683c\u306a\u3089\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u5408\u4f75\u6642\u70b9\u306e\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u5916\u308c\u308b\u3068\u6642\u4fa1\u3067\u79fb\u8ee2\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u542b\u307f\u76ca\u306b\u6cd5\u4eba\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9069\u683c\u5408\u4f75\u306e\u4e3b\u306a\u985e\u578b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c2\u6761\u7b2c12\u53f7\u306e8\u306b\u5b9a\u3081\u308b\u9069\u683c\u5408\u4f75\u306e\u985e\u578b\u3092\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u4f7f\u3046\u5834\u9762\u306b\u7d5e\u3063\u3066\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9069\u683c\u5408\u4f75\u306e\u985e\u578b<\/th><th>\u5f53\u4e8b\u8005\u306e\u8cc7\u672c\u95a2\u4fc2<\/th><th>\u4e3b\u306a\u8981\u4ef6<\/th><\/tr><\/thead><tbody><tr><td><strong>100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5408\u4f75<\/strong><\/td><td>100\uff05\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u3042\u308b\u4f1a\u793e\u540c\u58eb<\/td><td>\u5408\u4f75\u5bfe\u4fa1\u3068\u3057\u3066\u91d1\u92ad\u7b49\u3092\u4ea4\u4ed8\u3057\u306a\u3044<br>\u985e\u578b\u306b\u3088\u3063\u3066\u306f\u8cc7\u672c\u95a2\u4fc2\u306e\u7d99\u7d9a\u898b\u8fbc\u307f<\/td><\/tr><tr><td><strong>50\uff05\u8d85\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5408\u4f75<\/strong><\/td><td>50\uff05\u8d85100\uff05\u672a\u6e80\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u3042\u308b\u4f1a\u793e\u540c\u58eb<\/td><td>\u4e0a\u8a18\u306b\u52a0\u3048\u3001\u5f93\u696d\u8005\u306e\u304a\u304a\u3080\u306d80\uff05\u4ee5\u4e0a\u306e\u5f15\u7d99\u304e<br>\u4e3b\u8981\u306a\u4e8b\u696d\u306e\u7d99\u7d9a\u898b\u8fbc\u307f<\/td><\/tr><tr><td><strong>\u5171\u540c\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u5408\u4f75<\/strong><\/td><td>\u8cc7\u672c\u95a2\u4fc2\u304c50\uff05\u4ee5\u4e0b\u306e\u4f1a\u793e\u540c\u58eb<\/td><td>\u4e0a\u8a18\u306b\u52a0\u3048\u3001\u4e8b\u696d\u306e\u95a2\u9023\u6027<br>\u4e8b\u696d\u898f\u6a21\u304c\u304a\u304a\u3080\u306d5\u500d\u4ee5\u5185\u3001\u307e\u305f\u306f\u7279\u5b9a\u5f79\u54e1\u306e\u5f15\u7d99\u304e<br>\u682a\u5f0f\u306e\u7d99\u7d9a\u4fdd\u6709\uff08\u652f\u914d\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u975e\u9069\u683c\u306b\u306a\u308b\u3068\u682a\u4e3b\u5074\u306b\u3082\u8ab2\u7a0e\u304c\u53ca\u3076<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u9069\u683c\u5408\u4f75\u3067\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u4e00\u90e8\u304c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/deemed-dividend-ma\/\">\u307f\u306a\u3057\u914d\u5f53<\/a>\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u682a\u4e3b\u306a\u3089\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u9ad8\u3044\u7a0e\u7387\u304c\u304b\u304b\u308b\u304a\u305d\u308c\u3082\u3002\u5408\u4f75\u5bfe\u4fa1\u306b\u73fe\u91d1\u3092\u6df7\u305c\u308b\u3068\u9069\u683c\u304b\u3089\u5916\u308c\u308b\u985e\u578b\u3082\u3042\u308a\u3001\u5bfe\u4fa1\u306e\u7d44\u307f\u65b9\u306f\u7a0e\u7406\u58eb\u3068\u8a70\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u79df\u7a0e\u56de\u907f\u3068\u5224\u65ad\u3055\u308c\u308b\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f62\u5f0f\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u3001\u7a0e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3053\u3068\u3060\u3051\u304c\u76ee\u7684\u306e\u518d\u7de8\u306f\u5426\u8a8d\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd5\u7b2c132\u6761\u306e2\u306f\u3001\u7d44\u7e54\u518d\u7de8\u3092\u901a\u3058\u305f\u4e0d\u5f53\u306a\u7a0e\u8ca0\u62c5\u306e\u6e1b\u5c11\u3092\u7a0e\u52d9\u7f72\u9577\u304c\u5426\u8a8d\u3067\u304d\u308b\u898f\u5b9a\u3002\u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u300c\u306a\u305c\u3053\u306e\u4f1a\u793e\u3092\u6b8b\u3057\u305f\u306e\u304b\u300d\u3092\u7a0e\u91d1\u4ee5\u5916\u306e\u8a00\u8449\u3067\u8aac\u660e\u3067\u304d\u308b\u304b\u3092\u6700\u521d\u306b\u78ba\u304b\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u624b\u7d9a\u306e\u8ca0\u62c5\u304c\u901a\u5e38\u306e\u5408\u4f75\u3088\u308a\u91cd\u304f\u306a\u308a\u3084\u3059\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u304d\u3044\u4f1a\u793e\u3092\u5c0f\u3055\u3044\u4f1a\u793e\u306b\u5165\u308c\u308b\u305f\u3081\u3001\u5b58\u7d9a\u4f1a\u793e\u304c\u65b0\u305f\u306b\u767a\u884c\u3059\u308b\u682a\u5f0f\u306e\u6570\u304c\u81a8\u3089\u307f\u304c\u3061\u3067\u3059\u3002\u5b58\u7d9a\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306b\u6bd4\u3079\u3066\u5bfe\u4fa1\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u3092\u7701\u7565\u3067\u304d\u308b\u7c21\u6613\u5408\u4f75\u306f\u307e\u305a\u4f7f\u3048\u307e\u305b\u3093\u3002\u6d88\u6ec5\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u3067\u5408\u4f75\u5dee\u640d\u304c\u51fa\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u304c\u682a\u4e3b\u7dcf\u4f1a\u3067\u305d\u306e\u65e8\u3092\u8aac\u660e\u3059\u308b\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059\uff08\u4f1a\u793e\u6cd5\u7b2c795\u6761\u7b2c2\u9805\uff09\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u5834\u9762\u3067\u9006\u3055\u5408\u4f75\u306f\u3069\u3046\u95a2\u308f\u308b\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u306e\u76f8\u8ac7\u3067\u30b0\u30eb\u30fc\u30d7\u56f3\u3092\u66f8\u3044\u3066\u3082\u3089\u3046\u3068\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u4e0a\u306b\u6301\u682a\u4f1a\u793e\u304c\u4e57\u3063\u3066\u3044\u308b\u5f62\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5358\u4f53\u306e\u4f1a\u793e\u3067\u3082\u3001\u8b72\u53d7\u4f01\u696d\u306e\u7d71\u5408\u65b9\u91dd\u3057\u3060\u3044\u3067\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u5411\u304d\u5408\u30463\u3064\u306e\u5834\u9762\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u58f2\u5374\u524d\u306b\u6301\u682a\u4f1a\u793e\u3068\u4e8b\u696d\u4f1a\u793e\u3092\u6574\u7406\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u5bfe\u7b56\u3067<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/holdco-succession-ma\/\">\u6301\u682a\u4f1a\u793e<\/a>\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-savings-and-disadvantages\/\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e<\/a>\u3092\u3064\u304f\u308a\u3001\u305d\u306e\u4e0b\u306b\u4e8b\u696d\u4f1a\u793e\u3092\u7f6e\u3044\u3066\u3044\u308b\u30aa\u30fc\u30ca\u30fc\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8b72\u53d7\u4f01\u696d\u304c\u6b32\u3057\u3044\u306e\u306f\u4e8b\u696d\u4f1a\u793e\u3060\u3051\u3067\u3001\u6301\u682a\u4f1a\u793e\u304c\u62b1\u3048\u308b\u4e0d\u52d5\u7523\u3084\u4fdd\u967a\u307e\u3067\u306f\u8981\u3089\u306a\u3044\u3002\u305d\u3093\u306a\u5834\u9762\u3067\u3001\u6574\u7406\u306e\u65b9\u6cd5\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3\u3064\u306e\u9078\u629e\u80a2\u306e\u6bd4\u8f03<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u4e2d\u306e3\u6848\u306e\u3046\u3061\u3001\u4e8b\u696d\u4f1a\u793e\u304c\u6301\u682a\u4f1a\u793e\u3092\u5438\u53ce\u3057\u3066\u304b\u3089\u58f2\u308b\u6848\u304c\u9006\u3055\u5408\u4f75\u306b\u5f53\u305f\u308a\u307e\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>\u6301\u682a\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u308b<\/th><th>\u6301\u682a\u4f1a\u793e\u304c\u4e8b\u696d\u4f1a\u793e\u682a\u5f0f\u3092\u58f2\u308b<\/th><th>\u4e8b\u696d\u4f1a\u793e\u304c\u6301\u682a\u4f1a\u793e\u3092\u5438\u53ce\u3057\u3066\u304b\u3089\u58f2\u308b<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8b72\u6e21\u76ca\u3078\u306e\u8ab2\u7a0e<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><td>\u6301\u682a\u4f1a\u793e\u306b\u6cd5\u4eba\u7a0e\u7b49<br>\u8cc7\u91d1\u3092\u500b\u4eba\u3078\u79fb\u3059\u6bb5\u968e\u3067\u3082\u8ab2\u7a0e<\/td><td>\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u306e\u53d7\u3051\u6b62\u3081<\/strong><\/td><td>\u4e0d\u8981\u306a\u8cc7\u7523\u307e\u3067\u79fb\u308b\u305f\u3081\u656c\u9060\u3055\u308c\u3084\u3059\u3044<\/td><td>\u4e8b\u696d\u4f1a\u793e\u3060\u3051\u3092\u53d6\u5f97\u3067\u304d\u53d7\u3051\u5165\u308c\u3084\u3059\u3044<\/td><td>\u4e8b\u696d\u4f1a\u793e\u3060\u3051\u3092\u53d6\u5f97\u3067\u304d\u308b\u304c\u3001\u76f4\u524d\u306e\u518d\u7de8\u3092\u7cbe\u67fb\u3055\u308c\u308b<\/td><\/tr><tr><td><strong>\u4e3b\u306a\u8ad6\u70b9<\/strong><\/td><td>\u6301\u682a\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u5207\u308a\u51fa\u3057<\/td><td>\u624b\u53d6\u308a\u306e\u76ee\u6e1b\u308a<\/td><td>\u7a0e\u5236\u9069\u683c\u306e\u5224\u5b9a<br>\u6301\u682a\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u884c\u304d\u5148<\/td><\/tr><tr><td><strong>\u6e96\u5099\u671f\u9593<\/strong><\/td><td>\u6bd4\u8f03\u7684\u77ed\u3044<\/td><td>\u6bd4\u8f03\u7684\u77ed\u3044<\/td><td>\u5408\u4f75\u624b\u7d9a\u306e\u671f\u9593\u304c\u4e0a\u4e57\u305b\u3055\u308c\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u682a\u5f0f\u3092\u58f2\u308b\u5834\u5408\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u306f\u3001\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u306620.315\uff05\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\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\u73fe\u91d1\u3092\u500b\u4eba\u3067\u53d7\u3051\u53d6\u308a\u305f\u3044\u306a\u3089\u3001\u6cd5\u4eba\u3092\u7d4c\u7531\u3059\u308b\u6848\u3088\u308a\u624b\u53d6\u308a\u304c\u6b8b\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u58f2\u5374\u76f4\u524d\u306e\u518d\u7de8\u306f\u8b72\u53d7\u4f01\u696d\u304b\u3089\u7cbe\u67fb\u3055\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5916\u3068\u591a\u3044\u843d\u3068\u3057\u7a74\u304c\u3001\u58f2\u5374\u306e\u8a71\u304c\u5177\u4f53\u5316\u3057\u3066\u304b\u3089\u614c\u3066\u3066\u5408\u4f75\u3059\u308b\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-due-diligence-basics\/\">\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u3067\u306f\u3001\u7a0e\u5236\u9069\u683c\u306e\u5224\u5b9a\u306f\u6b63\u3057\u3044\u304b\u3001\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u306f\u306a\u3044\u304b\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u518d\u7de8\u306e\u6642\u671f\u3068\u7406\u7531\u3092\u8a18\u9332\u306b\u6b8b\u3057\u3001\u58f2\u5374\u3068\u306f\u72ec\u7acb\u3057\u305f\u76ee\u7684\u304c\u3042\u308b\u3068\u793a\u305b\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u304c\u6210\u7d04\u5f8c\u306b\u9006\u3055\u5408\u4f75\u3092\u9078\u3076\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306e\u6210\u7d04\u5f8c\u3001\u8b72\u53d7\u4f01\u696d\u304c\u6570\u5e74\u304b\u3051\u3066\u81ea\u793e\u3068\u5bfe\u8c61\u4f1a\u793e\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u3069\u3061\u3089\u3092\u6b8b\u3059\u304b\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u5224\u65ad\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8a31\u8a8d\u53ef\u696d\u7a2e\u3067\u306f\u5bfe\u8c61\u4f1a\u793e\u304c\u6b8b\u308a\u3084\u3059\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u4f1a\u793e\u304c\u5efa\u8a2d\u696d\u3084\u904b\u9001\u696d\u306a\u3069\u306e\u8a31\u8a8d\u53ef\u3092\u6301\u3064\u5834\u5408\u3001\u8b72\u53d7\u4f01\u696d\u5074\u3092\u6d88\u6ec5\u3055\u305b\u308b\u9006\u3055\u5408\u4f75\u304c\u9078\u3070\u308c\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u306f\u3001\u793e\u540d\u3084\u62e0\u70b9\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u304c\u6b8b\u308a\u3084\u3059\u3044\u5f62\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u793e\u540d\u3084\u96c7\u7528\u3092\u5b88\u308a\u305f\u3044\u306a\u3089\u6700\u7d42\u5951\u7d04\u3067\u78ba\u8a8d\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3068\u306f\u3044\u3048\u3001\u6210\u7d04\u5f8c\u306e\u7d44\u7e54\u518d\u7de8\u306f\u8b72\u53d7\u4f01\u696d\u304c\u6c7a\u3081\u308b\u4e8b\u9805\u3002\u793e\u540d\u306e\u7dad\u6301\u3084\u96c7\u7528\u306e\u7d99\u7d9a\u3092\u91cd\u8996\u3059\u308b\u306a\u3089\u3001\u6700\u7d42\u5951\u7d04\u306e\u6bb5\u968e\u3067\u7d71\u5408\u306e\u4e88\u5b9a\u3084\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u3001\u3069\u3053\u307e\u3067\u6761\u9805\u306b\u843d\u3068\u3057\u8fbc\u3081\u308b\u304b\u3092\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u8d64\u5b57\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u62b1\u3048\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u306e\u672c\u696d\u4f1a\u793e\u3068\u306f\u5225\u306b\u3001\u8d64\u5b57\u306e\u95a2\u9023\u4f1a\u793e\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u76f8\u8ac7\u3082\u3088\u304f\u53d7\u3051\u307e\u3059\u3002\u8d64\u5b57\u5074\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u3057\u3066\u6b20\u640d\u91d1\u3092\u6d3b\u304b\u3059\u767a\u60f3\u306f\u81ea\u7136\u3067\u3059\u304c\u3001\u4f7f\u7528\u5236\u9650\u306b\u52a0\u3048\u3001\u8b72\u53d7\u4f01\u696d\u304c\u8d64\u5b57\u4e8b\u696d\u307e\u3067\u5f15\u304d\u53d7\u3051\u305f\u304c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u8d64\u5b57\u4e8b\u696d\u3060\u3051\u3092<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-split\/\">\u4f1a\u793e\u5206\u5272<\/a>\u3067\u5207\u308a\u96e2\u3059\u3001\u6e05\u7b97\u3059\u308b\u3068\u3044\u3063\u305f\u9078\u629e\u80a2\u3068\u4e26\u3079\u3066\u6bd4\u3079\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u3092\u691c\u8a0e\u3059\u308b\u524d\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u304c\u518d\u7de8\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u969b\u306b\u78ba\u8a8d\u3057\u3066\u3044\u308b\u9805\u76ee\u3092\u3001\u30aa\u30fc\u30ca\u30fc\u76ee\u7dda\u3067\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u7b54\u3048\u306b\u8a70\u307e\u308b\u9805\u76ee\u304c\u3042\u308c\u3070\u3001\u518d\u7de8\u3088\u308a\u5148\u306b\u58f2\u5374\u306e\u5168\u4f53\u8a2d\u8a08\u3092\u56fa\u3081\u308b\u6bb5\u968e\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b8b\u3057\u305f\u3044\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u53d6\u5f15\u53e3\u5ea7\u306f\u3001\u3069\u3061\u3089\u306e\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u4e21\u793e\u306e\u8cc7\u672c\u95a2\u4fc2\u304c\u751f\u3058\u3066\u304b\u30895\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u5408\u4f75\u5bfe\u4fa1\u3092\u682a\u5f0f\u3060\u3051\u3067\u7d44\u3081\u308b\u304b<\/li>\n\n\n\n<li>\u8b72\u53d7\u4f01\u696d\u306e\u5019\u88dc\u304c\u6b32\u3057\u304c\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u3069\u3061\u3089\u306e\u4f1a\u793e\u304b<\/li>\n\n\n\n<li>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306e1\u304b\u6708\u4ee5\u4e0a\u3092\u3001\u58f2\u5374\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u7d44\u307f\u8fbc\u3081\u308b\u304b<\/li>\n\n\n\n<li>\u518d\u7de8\u306e\u76ee\u7684\u3092\u3001\u7a0e\u91d1\u4ee5\u5916\u306e\u8a00\u8449\u3067\u8aac\u660e\u3067\u304d\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<h2 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306e\u624b\u7d9a\u3068\u6d41\u308c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u7d9a\u305d\u306e\u3082\u306e\u306f\u901a\u5e38\u306e\u5438\u53ce\u5408\u4f75\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u5dee\u304c\u51fa\u308b\u306e\u306f\u6642\u9593\u306e\u8aad\u307f\u65b9\u3067\u3059\u3002\u6839\u62e0\u306f<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\u6cd5<\/mark><\/a>\u7b2c748\u6761\u4ee5\u4e0b\u3067\u3001\u5b58\u7d9a\u4f1a\u793e\u3068\u6d88\u6ec5\u4f1a\u793e\u304c\u305d\u308c\u305e\u308c\u4e26\u884c\u3057\u3066\u9032\u3081\u307e\u3059\u3002\u5b98\u5831\u63b2\u8f09\u306e\u624b\u914d\u307e\u3067\u542b\u3081\u308b\u3068\u3001\u6e96\u5099\u304b\u3089\u52b9\u529b\u767a\u751f\u307e\u30672\u301c3\u304b\u6708\u306f\u898b\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u5408\u4f75\u5951\u7d04\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u307e\u3067<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e21\u793e\u304c\u8db3\u4e26\u307f\u3092\u305d\u308d\u3048\u3066\u9032\u3081\u308b\u3001\u524d\u534a\u306e\u5de5\u7a0b\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5438\u53ce\u5408\u4f75\u5951\u7d04\u306e\u7de0\u7d50\u3068\u4e8b\u524d\u958b\u793a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e21\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306a\u3069\u3067\u627f\u8a8d\u3057\u305f\u3046\u3048\u3067<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/how-to-make-a-merger-agreement\/\">\u5438\u53ce\u5408\u4f75\u5951\u7d04<\/a>\u3092\u7d50\u3073\u3001\u5408\u4f75\u5bfe\u4fa1\u3084\u52b9\u529b\u767a\u751f\u65e5\u3092\u5b9a\u3081\u307e\u3059\u3002\u5951\u7d04\u5185\u5bb9\u306a\u3069\u3092\u8a18\u3057\u305f\u66f8\u9762\u306f\u672c\u5e97\u306b\u5099\u3048\u7f6e\u304d\u3001\u682a\u4e3b\u3084\u50b5\u6a29\u8005\u304c\u95b2\u89a7\u3067\u304d\u308b\u72b6\u614b\u306b\u3002\u3053\u308c\u304c\u4e8b\u524d\u958b\u793a\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3068\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u5247\u3068\u3057\u3066\u3001\u4e21\u793e\u3067\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5408\u4f75\u306b\u53cd\u5bfe\u3059\u308b\u682a\u4e3b\u306f\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u81ea\u5206\u306e\u682a\u5f0f\u3092\u516c\u6b63\u306a\u4fa1\u683c\u3067\u8cb7\u3044\u53d6\u308b\u3088\u3046\u8acb\u6c42\u53ef\u80fd\u3002\u89aa\u65cf\u4ee5\u5916\u306e\u5c11\u6570\u682a\u4e3b\u304c\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u3053\u3053\u3067\u60f3\u5b9a\u5916\u306e\u8cc7\u91d1\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b98\u5831\u516c\u544a\u3068\u3001\u77e5\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3078\u306e\u500b\u5225\u50ac\u544a\u3092\u884c\u3044\u30011\u304b\u6708\u4ee5\u4e0a\u306e\u7570\u8b70\u7533\u8ff0\u671f\u9593\u3092\u8a2d\u3051\u307e\u3059\u3002\u6c7a\u7b97\u516c\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u3001\u6700\u7d42\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8981\u65e8\u3082\u516c\u544a\u306b\u8f09\u305b\u308b\u70b9\u306b\u6ce8\u610f\u3002\u501f\u5165\u306e\u3042\u308b\u4f1a\u793e\u3067\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3078\u4e8b\u524d\u306b\u8aac\u660e\u3057\u3066\u304a\u304f\u3068\u624b\u7d9a\u304c\u6ede\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u52b9\u529b\u767a\u751f\u5f8c\u306e\u767b\u8a18\u3068\u4e8b\u5f8c\u958b\u793a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u52b9\u529b\u767a\u751f\u65e5\u306b\u6d88\u6ec5\u4f1a\u793e\u306e\u6a29\u5229\u7fa9\u52d9\u304c\u5b58\u7d9a\u4f1a\u793e\u3078\u79fb\u308a\u30012\u9031\u9593\u4ee5\u5185\u306b\u5b58\u7d9a\u4f1a\u793e\u306f\u5909\u66f4\u767b\u8a18\u3001\u6d88\u6ec5\u4f1a\u793e\u306f\u89e3\u6563\u767b\u8a18\u3092\u7533\u8acb\u3057\u307e\u3059\u3002\u5b58\u7d9a\u4f1a\u793e\u306f\u5408\u4f75\u306e\u7d4c\u904e\u3092\u8a18\u3057\u305f\u66f8\u9762\u30926\u304b\u6708\u9593\u5099\u3048\u7f6e\u304d\u3001\u4e0d\u52d5\u7523\u3084\u8eca\u4e21\u306e\u540d\u7fa9\u5909\u66f4\u3082\u9806\u6b21\u9032\u3081\u3066\u3044\u304f\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u5b58\u7d9a\u4f1a\u793e\u3068\u6d88\u6ec5\u4f1a\u793e\u306e\u624b\u7d9a\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u5408\u4f75\u3067\u3082\u3001\u7acb\u5834\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u306f\u5c11\u3057\u305a\u3064\u7570\u306a\u308a\u307e\u3059\u3002\u4e0b\u8868\u4e2d\u306b\u4e21\u793e\u306e\u624b\u7d9a\u3092\u4e26\u3079\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u624b\u7d9a<\/th><th>\u5b58\u7d9a\u4f1a\u793e<\/th><th>\u6d88\u6ec5\u4f1a\u793e<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5438\u53ce\u5408\u4f75\u5951\u7d04\u306e\u7de0\u7d50<\/strong><\/td><td>\u7de0\u7d50\u3059\u308b<\/td><td>\u7de0\u7d50\u3059\u308b<\/td><\/tr><tr><td><strong>\u4e8b\u524d\u958b\u793a<\/strong><\/td><td>\u66f8\u9762\u3092\u5099\u3048\u7f6e\u304f<\/td><td>\u66f8\u9762\u3092\u5099\u3048\u7f6e\u304f<\/td><\/tr><tr><td><strong>\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d<\/strong><\/td><td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u6c7a\u8b70<\/td><td>\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u6c7a\u8b70<\/td><\/tr><tr><td><strong>\u53cd\u5bfe\u682a\u4e3b\u306e\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42<\/strong><\/td><td>\u5bfe\u5fdc\u3059\u308b<\/td><td>\u5bfe\u5fdc\u3059\u308b<\/td><\/tr><tr><td><strong>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u8cb7\u53d6\u8acb\u6c42<\/strong><\/td><td>\u5bfe\u8c61\u5916<\/td><td>\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u3042\u308b\u5834\u5408\u306b\u5bfe\u5fdc\u3059\u308b<\/td><\/tr><tr><td><strong>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/strong><\/td><td>\u884c\u3046<\/td><td>\u884c\u3046<\/td><\/tr><tr><td><strong>\u682a\u5238\u306e\u63d0\u51fa\u624b\u7d9a<\/strong><\/td><td>\u5bfe\u8c61\u5916<\/td><td>\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u5834\u5408\u306b\u884c\u3046<\/td><\/tr><tr><td><strong>\u767b\u8a18<\/strong><\/td><td>\u5909\u66f4\u767b\u8a18<\/td><td>\u89e3\u6563\u767b\u8a18<\/td><\/tr><tr><td><strong>\u4e8b\u5f8c\u958b\u793a<\/strong><\/td><td>6\u304b\u6708\u9593\u66f8\u9762\u3092\u5099\u3048\u7f6e\u304f<\/td><td>\u5bfe\u8c61\u5916\uff08\u5408\u4f75\u3067\u6d88\u6ec5\u3059\u308b\u305f\u3081\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u5f79\u54e1\u3068\u5f93\u696d\u54e1\u306e\u51e6\u9047<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6d88\u6ec5\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3068\u306e\u52b4\u50cd\u5951\u7d04\u306f\u3001\u5408\u4f75\u306b\u3088\u3063\u3066\u305d\u306e\u307e\u307e\u5b58\u7d9a\u4f1a\u793e\u3078\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u5f79\u54e1\u306f\u5730\u4f4d\u3092\u5931\u3046\u305f\u3081\u3001\u5b58\u7d9a\u4f1a\u793e\u306e\u5f79\u54e1\u306b\u5c31\u304f\u304b\u3069\u3046\u304b\u3092\u5225\u9014\u6c7a\u3081\u308b\u3053\u3068\u306b\u3002\u5408\u4f75\u3092\u6a5f\u306b\u9000\u4efb\u3059\u308b\u30aa\u30fc\u30ca\u30fc\u306a\u3089\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/owner-severance-ma\/\">\u5f79\u54e1\u9000\u8077\u91d1<\/a>\u306e\u652f\u7d66\u6642\u671f\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u3082\u3042\u308f\u305b\u3066\u691c\u8a0e\u3057\u3066\u304a\u304d\u305f\u3044\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u62bc\u3055\u3048\u308b\u7528\u8a9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u66f8\u306e\u4e0a\u3067\u306f\u3001\u9006\u3055\u5408\u4f75\u306f\u300c\u540d\u672d\u3068\u4e2d\u8eab\u304c\u5165\u308c\u66ff\u308f\u308b\u300d\u5408\u4f75\u3067\u3059\u3002\u4f1a\u8a08\u51e6\u7406\u306e\u571f\u53f0\u306f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-accounting-basics\/\">M&amp;A\u4f1a\u8a08<\/a>\u306e\u306a\u304b\u3067\u3082\u7279\u6b8a\u306a\u6271\u3044\u3092\u53d7\u3051\u307e\u3059\u3002\u4e0b\u8868\u306b\u3001\u9006\u3055\u5408\u4f75\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u6b20\u304b\u305b\u306a\u3044\u7528\u8a9e\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u4f1a\u8a08\u7528\u8a9e<\/th><th>\u610f\u5473<\/th><th>\u9006\u3055\u5408\u4f75\u3067\u306e\u6271\u3044<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5408\u4f75\u5bfe\u4fa1<\/strong><\/td><td>\u5b58\u7d9a\u4f1a\u793e\u304c\u6d88\u6ec5\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u4ea4\u4ed8\u3059\u308b\u682a\u5f0f\u3084\u91d1\u92ad\u306a\u3069<\/td><td>\u5927\u304d\u3044\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308b\u305f\u3081\u3001\u5b58\u7d9a\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u682a\u5f0f\u6570\u304c\u591a\u304f\u306a\u308a\u3084\u3059\u3044<\/td><\/tr><tr><td><strong>\u53d6\u5f97\u4f01\u696d<\/strong><\/td><td>\u4f01\u696d\u7d50\u5408\u3067\u76f8\u624b\u306e\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u5224\u5b9a\u3055\u308c\u308b\u4f1a\u793e<\/td><td>\u8b70\u6c7a\u6a29\u6bd4\u7387\u306a\u3069\u304b\u3089\u3001\u5f62\u5f0f\u4e0a\u306e\u6d88\u6ec5\u4f1a\u793e\u304c\u53d6\u5f97\u4f01\u696d\u3068\u5224\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/td><\/tr><tr><td><strong>\u9006\u53d6\u5f97<\/strong><\/td><td>\u6cd5\u5f8b\u4e0a\u306e\u5b58\u7d9a\u4f1a\u793e\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u53d6\u5f97\u3055\u308c\u308b\u5074\u306b\u306a\u308b\u72b6\u614b<\/td><td>\u5b58\u7d9a\u4f1a\u793e\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u5408\u4f75\u76f4\u524d\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u304d\u7d99\u3050<\/td><\/tr><tr><td><strong>\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15<\/strong><\/td><td>\u5408\u4f75\u306e\u524d\u5f8c\u3067\u540c\u3058\u682a\u4e3b\u304c\u652f\u914d\u3057\u7d9a\u3051\u308b\u4f01\u696d\u7d50\u5408<\/td><td>100\uff05\u89aa\u5b50\u9593\u306e\u9006\u3055\u5408\u4f75\u304c\u5178\u578b\u4f8b\u3067\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u306f\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u304d\u7d99\u3050<\/td><\/tr><tr><td><strong>\u62b1\u5408\u305b\u682a\u5f0f<\/strong><\/td><td>\u5b58\u7d9a\u4f1a\u793e\u304c\u5408\u4f75\u524d\u304b\u3089\u6301\u3063\u3066\u3044\u305f\u6d88\u6ec5\u4f1a\u793e\u306e\u682a\u5f0f<\/td><td>\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u3092\u5438\u53ce\u3059\u308b\u5834\u5408\u306f\u901a\u5e38\u751f\u3058\u305a\u3001\u89aa\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u305f\u5b58\u7d9a\u4f1a\u793e\u682a\u5f0f\u304c\u81ea\u5df1\u682a\u5f0f\u306b\u306a\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306e\u4e8b\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u578b\u306e\u4e8b\u4f8b\u306f\u9280\u884c\u696d\u754c\u306b\u96c6\u4e2d\u3057\u3066\u3044\u307e\u3059\u3002\u898f\u6a21\u306f\u6841\u9055\u3044\u3067\u3082\u3001\u3069\u306e\u4f1a\u793e\u3092\u6b8b\u3057\u3001\u3069\u306e\u540d\u524d\u3092\u4f7f\u3046\u304b\u3068\u3044\u3046\u8ad6\u70b9\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u518d\u7de8\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u308f\u304b\u3057\u304a\u9280\u884c\u304c\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u3092\u5438\u53ce\u3057\u305f\u4e8b\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2003\u5e743\u6708\u3001\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u306f\u5b50\u4f1a\u793e\u3060\u3063\u305f\u308f\u304b\u3057\u304a\u9280\u884c\u3092\u5b58\u7d9a\u4f1a\u793e\u3068\u3059\u308b\u5408\u4f75\u3092\u884c\u3044\u3001\u5b58\u7d9a\u4f1a\u793e\u306e\u308f\u304b\u3057\u304a\u9280\u884c\u304c\u5546\u53f7\u3092\u4e09\u4e95\u4f4f\u53cb\u9280\u884c\u3078\u5909\u66f4\u3057\u307e\u3057\u305f\u3002\u5de8\u5927\u306a\u89aa\u4f1a\u793e\u304c\u5c0f\u3055\u306a\u5b50\u4f1a\u793e\u306b\u5438\u53ce\u3055\u308c\u305f\u3001\u9006\u3055\u5408\u4f75\u306e\u4ee3\u8868\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.smfg.co.jp\/investor\/financial\/disclosure\/h1503disc_pdf\/h1503_34.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e09\u4e95\u4f4f\u53cb\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7\u306e\u958b\u793a\u8cc7\u6599<\/mark><\/a>\u306b\u3088\u308c\u3070\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u542b\u307f\u640d\u7d046,728\u5104\u5186\u3068\u571f\u5730\u306e\u7d14\u542b\u307f\u640d\u7d041,101\u5104\u5186\u304c\u5408\u4f75\u51e6\u7406\u3067\u76f8\u6bba\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5f53\u6642\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304f\u51e6\u7406\u3067\u3042\u308a\u3001\u73fe\u884c\u306e\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u306e\u3082\u3068\u3067\u540c\u3058\u7d50\u679c\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u307f\u305a\u307b\u9280\u884c\u306e\u4e8b\u4f8b\u306b\u898b\u308b\u5b58\u7d9a\u4f1a\u793e\u3068\u5546\u53f7\u306e\u5207\u308a\u5206\u3051<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2013\u5e747\u6708\u306b\u306f\u3001\u307f\u305a\u307b\u9280\u884c\u3068\u307f\u305a\u307b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u9280\u884c\u304c\u5408\u4f75\u3057\u307e\u3057\u305f\u3002<a href=\"https:\/\/www.mizuhobank.co.jp\/release\/cb\/pdf\/20111114.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5f53\u6642\u306e\u516c\u8868\u8cc7\u6599<\/mark><\/a>\u3067\u306f\u3001\u307f\u305a\u307b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u9280\u884c\u3092\u5b58\u7d9a\u4f1a\u793e\u3001\u307f\u305a\u307b\u9280\u884c\u3092\u6d88\u6ec5\u4f1a\u793e\u3068\u3057\u3001\u52b9\u529b\u767a\u751f\u65e5\u306b\u5b58\u7d9a\u4f1a\u793e\u306e\u5546\u53f7\u3092\u307f\u305a\u307b\u9280\u884c\u3078\u5909\u66f4\u3059\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u5f8b\u4e0a\u6b8b\u308b\u4f1a\u793e\u3068\u4e16\u9593\u306b\u6b8b\u3059\u540d\u524d\u306f\u3001\u5225\u3005\u306b\u6c7a\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u597d\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u4e8b\u4f8b\u304b\u3089\u4e2d\u5c0f\u4f01\u696d\u304c\u5b66\u3079\u308b\u3053\u3068<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9280\u884c\u306e\u4e8b\u4f8b\u306f\u7279\u6b8a\u306b\u898b\u3048\u3066\u3082\u3001\u6559\u8a13\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002\u6cd5\u5f8b\u4e0a\u3069\u306e\u4f1a\u793e\u3092\u6b8b\u3059\u304b\u306f\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u30fb\u7a0e\u52d9\u306e\u90fd\u5408\u3067\u6c7a\u3081\u3001\u793e\u540d\u306f\u5546\u53f7\u5909\u66f4\u3067\u6574\u3048\u308b\u3002\u3053\u306e\u9806\u756a\u3067\u8003\u3048\u308c\u3070\u3001\u300c\u5c0f\u3055\u3044\u5074\u304c\u6b8b\u308b\u3068\u683c\u597d\u304c\u60aa\u3044\u300d\u3068\u3044\u3046\u5fc3\u7406\u7684\u306a\u62b5\u6297\u306b\u3082\u7b54\u3048\u304c\u51fa\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9006\u3055\u5408\u4f75\u3092\u5177\u4f53\u7684\u306b\u8003\u3048\u59cb\u3081\u305f\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u3001\u3088\u304f\u5bc4\u305b\u3089\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-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u9006\u3055\u5408\u4f75\u3067\u6d88\u6ec5\u4f1a\u793e\u306e\u4e0d\u52d5\u7523\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5408\u4f75\u306b\u3088\u308b\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u306f\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3067\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5730\u65b9\u7a0e\u6cd5<\/mark><\/a>\u7b2c73\u6761\u306e7\uff09\u3002\u305f\u3060\u3057\u5b58\u7d9a\u4f1a\u793e\u3078\u306e\u540d\u7fa9\u5909\u66f4\u306b\u306f\u767b\u9332\u514d\u8a31\u7a0e\u304c\u304b\u304b\u308a\u3001\u7a0e\u7387\u306f\u4e0d\u52d5\u7523\u306e\u4fa1\u984d\u306e0.4\uff05\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.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.7191<\/mark><\/a>\uff09\u3002\u73fe\u5834\u3067\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u306e\u4e0d\u52d5\u7523\u3092\u4e00\u89a7\u306b\u3057\u3066\u767b\u8a18\u8cbb\u7528\u3092\u5148\u306b\u898b\u7a4d\u3082\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u5408\u4f75\u306e\u76f4\u5f8c\u306b\u4f1a\u793e\u3092\u58f2\u5374\u3057\u3066\u3082\u554f\u984c\u306a\u3044\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4e00\u5f8b\u306b\u7981\u6b62\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u5408\u4f75\u5f8c\u306e\u8cc7\u672c\u95a2\u4fc2\u306e\u7d99\u7d9a\u898b\u8fbc\u307f\u3092\u9069\u683c\u8981\u4ef6\u3068\u3059\u308b\u985e\u578b\u3067\u306f\u3001\u76f4\u5f8c\u306e\u58f2\u5374\u3067\u7a0e\u5236\u9069\u683c\u304b\u3089\u5916\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u5374\u306e\u4e88\u5b9a\u304c\u5c11\u3057\u3067\u3082\u3042\u308b\u306a\u3089\u3001\u5408\u4f75\u524d\u306b\u518d\u7de8\u3068\u58f2\u5374\u306e\u9806\u756a\u3092\u7a0e\u7406\u58eb\u3068\u8a70\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u524d\u63d0\u3067\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>\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306f\u7d50\u3073\u76f4\u3057\u304c\u5fc5\u8981\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5b58\u7d9a\u4f1a\u793e\u306e\u5951\u7d04\u306f\u305d\u306e\u307e\u307e\u7d9a\u304d\u307e\u3059\u3002\u6d88\u6ec5\u4f1a\u793e\u306e\u5951\u7d04\u3082\u5408\u4f75\u3067\u5305\u62ec\u7684\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u304c\u3001\u5408\u4f75\u3092\u89e3\u9664\u4e8b\u7531\u3068\u3059\u308b\u6761\u9805\u3084\u4e8b\u524d\u901a\u77e5\u3092\u6c42\u3081\u308b\u6761\u9805\u304c\u5165\u3063\u3066\u3044\u308b\u3053\u3068\u3082\u3002\u4e3b\u8981\u53d6\u5f15\u5148\u306e\u5951\u7d04\u66f8\u306f\u5408\u4f75\u524d\u306b\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306a\u3089\u4e86\u627f\u3092\u53d6\u3063\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790657997342\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong>\u9006\u3055\u5408\u4f75\u3068\u682a\u5f0f\u4ea4\u63db\u306f\u3069\u3046\u4f7f\u3044\u5206\u3051\u308b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-exchange-ma\/\">\u682a\u5f0f\u4ea4\u63db<\/a>\u306f\u4f1a\u793e\u3092\u6b8b\u3057\u305f\u307e\u307e\u89aa\u5b50\u95a2\u4fc2\u3092\u3064\u304f\u308b\u624b\u6cd5\u3067\u3001\u6cd5\u4eba\u683c\u306f\u6d88\u3048\u307e\u305b\u3093\u3002\u8a31\u8a8d\u53ef\u3084\u540d\u7fa9\u3092\u52d5\u304b\u3057\u305f\u304f\u306a\u3044\u3060\u3051\u306a\u3089\u3001\u5408\u4f75\u307e\u3067\u8e0f\u307f\u8fbc\u307e\u305a\u89aa\u5b50\u95a2\u4fc2\u306e\u307e\u307e\u904b\u55b6\u3059\u308b\u624b\u3082\u3042\u308a\u307e\u3059\u3002\u7ba1\u7406\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u307e\u3067\u72d9\u3046\u306a\u3089\u5408\u4f75\u3001\u72ec\u7acb\u6027\u3092\u6b8b\u3057\u305f\u3044\u306a\u3089\u682a\u5f0f\u4ea4\u63db\u3084\u73fe\u72b6\u7dad\u6301\u3001\u3068\u8003\u3048\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u304f\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 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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\n<h2 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u9006\u3055\u5408\u4f75\u306e\u307e\u3068\u3081\uff5c\u4f1a\u793e\u58f2\u5374\u524d\u306e\u518d\u7de8\u306f\u76ee\u7684\u3068\u9806\u756a\u3067\u6c7a\u3081\u308b<\/h2>\n\n\n\n<p 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