{"id":3222,"date":"2026-06-15T09:47:24","date_gmt":"2026-06-15T00:47:24","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=3222"},"modified":"2026-06-15T18:13:41","modified_gmt":"2026-06-15T09:13:41","slug":"tax-loss-ma","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/","title":{"rendered":"\u7e70\u8d8a\u6b20\u640d\u91d1\u3068M&A\u306e\u7a0e\u52d9\uff5c\u8cb7\u53ce\u5f8c\u306e\u5f15\u7d99\u304e\u5236\u9650\u3068\u9069\u683c\u5224\u5b9a\u306e\u5b9f\u52d9"},"content":{"rendered":"\n

\u8d64\u5b57\u7d9a\u304d\u306e\u4f1a\u793e\u306b\u3082\u3001\u904e\u53bb\u306e\u640d\u5931\u3092\u5c06\u6765\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u4fa1\u5024\u304c\u7720\u3063\u3066\u3044\u307e\u3059\u3002\u30b9\u30ad\u30fc\u30e0\u3067\u6271\u3044\u304c\u5909\u308f\u308b\u5f15\u7d99\u304e\u306e\u53ef\u5426\u3001\u682a\u5f0f\u8b72\u6e21\u5f8c\u306b\u4f7f\u3048\u306a\u304f\u306a\u308b\u5834\u5408\u3001\u7d44\u7e54\u518d\u7de8\u306e\u9069\u683c\u5224\u5b9a\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3078\u306e\u53cd\u6620\u307e\u3067\u3001\u8b72\u6e21\u3092\u8003\u3048\u308b\u30aa\u30fc\u30ca\u30fc\u5411\u3051\u306b\u5b9f\u52d9\u76ee\u7dda\u3067\u3084\u3055\u3057\u304f\u6574\u7406\u3057\u307e\u3057\u305f\u3002\u5224\u65ad\u306b\u8ff7\u3046\u8ad6\u70b9\u3082\u5177\u4f53\u4f8b\u3067\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\n
\n
\"M&A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\"<\/a><\/figure>\n<\/div>\n\n\n\n
\n
\"\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\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. \u7e70\u8d8a\u6b20\u640d\u91d1\u306fM&A\u3067\u3069\u3046\u6271\u308f\u308c\u308b\u304b<\/a>
    1. \u682a\u5f0f\u8b72\u6e21\u306a\u3089\u539f\u5247\u305d\u306e\u307e\u307e\u6b8b\u308b<\/a><\/li>
    2. \u5408\u4f75\u306f\u7a0e\u5236\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u3067\u5206\u304b\u308c\u308b<\/a><\/li>
    3. \u4e8b\u696d\u8b72\u6e21\u3067\u306f\u5f15\u304d\u7d99\u3052\u306a\u3044<\/a><\/li><\/ol><\/li>
    4. \u305d\u3082\u305d\u3082\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\u4f55\u304b<\/a>
      1. \u4f1a\u8a08\u4e0a\u306e\u7d2f\u7a4d\u8d64\u5b57\u3068\u306f\u5225\u7269<\/a><\/li>
      2. \u7e70\u8d8a\u671f\u9593\u306f\u6700\u592710\u5e74<\/a><\/li>
      3. \u63a7\u9664\u9650\u5ea6\u984d\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3067\u5909\u308f\u308b<\/a><\/li><\/ol><\/li>
      4. \u682a\u5f0f\u8b72\u6e21\u3067\u8b72\u53d7\u3057\u305f\u5f8c\u306b\u6b20\u640d\u91d1\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u5834\u5408<\/a>
        1. \u7279\u5b9a\u682a\u4e3b\u7b49\u306b\u652f\u914d\u3055\u308c\u305f\u6b20\u640d\u7b49\u6cd5\u4eba\u306e\u5236\u9650<\/a><\/li>
        2. \u901a\u5e38\u306eM&A\u306a\u3089\u5236\u9650\u306f\u53d7\u3051\u306a\u3044<\/a><\/li><\/ol><\/li>
        3. \u5408\u4f75\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u306e\u8981\u4ef6<\/a>
          1. 5\u5e74\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u30eb\u30fc\u30eb<\/a><\/li>
          2. \u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6<\/a><\/li>
          3. \u9069\u683c\u5408\u4f75\u305d\u306e\u3082\u306e\u3092\u6e80\u305f\u3059\u524d\u63d0<\/a><\/li>
          4. \u975e\u9069\u683c\u306b\u306a\u308b\u3068\u6b20\u640d\u91d1\u306f\u6d88\u3048\u308b<\/a><\/li>
          5. 100\uff05\u5b50\u4f1a\u793e\u306e\u6e05\u7b97\u306b\u3088\u308b\u5f15\u7d99\u304e<\/a><\/li><\/ol><\/li>
          6. \u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a>
            1. \u7a0e\u52b9\u679c\u5206\u304c\u4fa1\u984d\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/a><\/li>
            2. \u4fa1\u683c\u4ea4\u6e09\u3067\u8a55\u4fa1\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/a><\/li>
            3. \u73fe\u5834\u3067\u3088\u304f\u3042\u308b\u8a55\u4fa1\u306e\u98df\u3044\u9055\u3044<\/a><\/li><\/ol><\/li>
            4. \u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>
              1. \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u306e\u8a08\u4e0a\u3068\u4ed5\u8a33<\/a><\/li><\/ol><\/li>
              2. \u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u78ba\u8a8d<\/a>
                1. \u8b72\u53d7\u4f01\u696d\u304c\u898b\u308b\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8<\/a><\/li><\/ol><\/li>
                2. \u7e70\u8d8a\u6b20\u640d\u91d1\u3068M&A\u7a0e\u52d9\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
                3. \u7e70\u8d8a\u6b20\u640d\u91d1\u3068M&A\u7a0e\u52d9\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n\n \n \n \n \n <\/figure>\n\n \n \n \n \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n <\/p>\n\n \n \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n <\/p>\n\n \n \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n <\/p>\n\n \n \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n <\/p>\n\n \n \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n <\/p>\n <\/div>\n\n \n \n \n \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080 \u203a\n <\/span>\n\n \n \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n <\/p>\n <\/div>\n <\/aside>\n<\/a>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u306fM&A\u3067\u3069\u3046\u6271\u308f\u308c\u308b\u304b<\/h2>\n\n\n\n

                  \u8d64\u5b57\u3092\u62b1\u3048\u305f\u4f1a\u793e\u306b\u3082\u3001\u8b72\u53d7\u4f01\u696d\u306b\u3068\u3063\u3066\u4fa1\u5024\u3042\u308b\u8cc7\u7523\u304c\u7720\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u904e\u53bb\u306e\u8d64\u5b57\u3092\u5c06\u6765\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u3067\u3059\u3002\u305f\u3060\u3057\u6271\u3044\u306fM&A\u306e\u30b9\u30ad\u30fc\u30e0\u3067\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4f1a\u793e\u5168\u4f53\u3092\u8b72\u308a\u53d7\u3051\u308b\u306e\u304b\u3001\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3059\u306e\u304b\u3067\u3001\u5f15\u304d\u7d99\u3052\u308b\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u307e\u305a\u5168\u4f53\u50cf\u3092\u4e0b\u8868\u3067\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u30b9\u30ad\u30fc\u30e0\u5225\u306e\u53d6\u6271\u3044\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u4f01\u696d\u4fa1\u5024\u306e\u898b\u65b9\u305d\u306e\u3082\u306e\u306f\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u57fa\u672c<\/mark><\/a>\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3068\u7406\u89e3\u304c\u65e9\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  M&A\u30b9\u30ad\u30fc\u30e0<\/th>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6271\u3044<\/th>\u4e3b\u306a\u6761\u4ef6<\/th><\/tr><\/thead>
                  \u682a\u5f0f\u8b72\u6e21<\/strong><\/td>\u539f\u5247\u305d\u306e\u307e\u307e\u4f7f\u3048\u308b<\/td>\u652f\u914d\u5f8c5\u5e74\u5185\u306e\u7279\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u4e0d\u53ef<\/td><\/tr>
                  \u9069\u683c\u5408\u4f75<\/strong><\/td>\u6761\u4ef6\u4ed8\u304d\u3067\u5f15\u7d99\u53ef<\/td>5\u5e74\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u3001\u307e\u305f\u306f\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6<\/td><\/tr>
                  \u975e\u9069\u683c\u5408\u4f75<\/strong><\/td>\u5f15\u7d99\u4e0d\u53ef<\/td>\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u6b20\u640d\u91d1\u306f\u6d88\u6ec5<\/td><\/tr>
                  \u4e8b\u696d\u8b72\u6e21<\/strong><\/td>\u5f15\u7d99\u4e0d\u53ef<\/td>\u6b20\u640d\u91d1\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306e\u4f1a\u793e\u306b\u6b8b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  \u682a\u5f0f\u8b72\u6e21\u306a\u3089\u539f\u5247\u305d\u306e\u307e\u307e\u6b8b\u308b<\/h3>\n\n\n\n

                  \u682a\u5f0f\u8b72\u6e21\u306b\u3088\u308b\u4f1a\u793e\u306e\u8b72\u53d7<\/mark><\/a>\u3067\u306f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u6cd5\u4eba\u683c\u304c\u305d\u306e\u307e\u307e\u7d9a\u304d\u307e\u3059\u3002\u3060\u304b\u3089\u7e70\u8d8a\u6b20\u640d\u91d1\u3082\u4f1a\u793e\u306e\u4e2d\u306b\u6b8b\u308a\u3001\u8cb7\u53ce\u5f8c\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&A\u306f9\u5272\u8fd1\u304f\u304c\u682a\u5f0f\u8b72\u6e21\u3067\u3001\u3053\u306e\u6271\u3044\u304c\u57fa\u672c\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u624b\u9593\u306e\u5c11\u306a\u3055\u3082\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u682a\u5f0f\u8b72\u6e21\u3092\u9078\u3076\u7406\u7531\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u5408\u4f75\u306f\u7a0e\u5236\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u3067\u5206\u304b\u308c\u308b<\/h3>\n\n\n\n

                  \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u4f1a\u793e\u3092\u8b72\u53d7\u4f01\u696d\u306b\u5438\u53ce\u3059\u308b\u5408\u4f75\u3067\u306f\u3001\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u3052\u308b\u304b\u3069\u3046\u304b\u304c\u9069\u683c\u5224\u5b9a\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u9069\u683c\u306a\u3089\u6761\u4ef6\u4ed8\u304d\u3067\u5f15\u7d99\u53ef\u3001\u975e\u9069\u683c\u3060\u3068\u6b20\u640d\u91d1\u306f\u6d88\u6ec5\u3002\u5883\u76ee\u306f\u5f8c\u307b\u3069\u8a73\u3057\u304f\u6271\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                  \"M&A\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5229\u7528\u3057\u305f3\u3064\u306e\u7bc0\u7a0e\u65b9\u6cd5\uff08\u8cb7\u53ce\u4f01\u696d\u306e\u9ed2\u5b57\u5316\u3001\u8cb7\u53ce\u4f01\u696d\u306e\u6e05\u7b97\u3001\u9069\u683c\u5408\u4f75\uff09\u306e\u89e3\u8aac\u56f3\u89e3\"<\/figure>\n\n\n\n

                  \u4e8b\u696d\u8b72\u6e21\u3067\u306f\u5f15\u304d\u7d99\u3052\u306a\u3044<\/h3>\n\n\n\n

                  \u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u3084\u5951\u7d04\u3060\u3051\u3092\u5207\u308a\u53d6\u308b\u53d6\u5f15\u3067\u3059\u3002\u4f1a\u793e\u305d\u306e\u3082\u306e\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306b\u6b8b\u308b\u305f\u3081\u3001\u6b20\u640d\u91d1\u3082\u4f1a\u793e\u306b\u6b8b\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u3078\u306f\u79fb\u308a\u307e\u305b\u3093\u3002\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u306e\u5224\u65ad\u6750\u6599\u306f\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u6bd4\u8f03<\/mark><\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u305d\u3082\u305d\u3082\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\u4f55\u304b<\/h2>\n\n\n\n

                  \u7528\u8a9e\u306e\u8db3\u5834\u3092\u56fa\u3081\u3066\u304a\u304d\u307e\u3059\u3002\u610f\u5916\u3068\u300c\u8d64\u5b57\u306a\u3089\u4f55\u3067\u3082\u7e70\u308a\u8d8a\u305b\u308b\u300d\u3068\u8aa4\u89e3\u3055\u308c\u304c\u3061\u306a\u90e8\u5206\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\u3001\u3042\u308b\u5e74\u5ea6\u306e\u7a0e\u52d9\u4e0a\u306e\u8d64\u5b57\u3092\u7fcc\u671f\u4ee5\u964d\u3078\u7e70\u308a\u8d8a\u3057\u3001\u5c06\u6765\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002\u8907\u6570\u5e74\u5ea6\u306e\u8d64\u5b57\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u53e4\u3044\u5e74\u5ea6\u306e\u3082\u306e\u304b\u3089\u9806\u306b\u4f7f\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u4f1a\u8a08\u4e0a\u306e\u7d2f\u7a4d\u8d64\u5b57\u3068\u306f\u5225\u7269<\/h3>\n\n\n\n

                  \u3053\u3053\u3067\u4e00\u3064\u843d\u3068\u3057\u7a74\u304c\u3042\u308a\u307e\u3059\u3002\u7121\u511f\u6e1b\u8cc7\u306b\u3088\u3063\u3066\u4f1a\u8a08\u4e0a\u306e\u7d2f\u7a4d\u8d64\u5b57\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306e\u30de\u30a4\u30ca\u30b9\uff09\u3092\u6d88\u3057\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u6b8b\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u6c7a\u7b97\u66f8\u304c\u304d\u308c\u3044\u306b\u898b\u3048\u3066\u3082\u3001\u7a0e\u52d9\u306e\u6b20\u640d\u91d1\u306f\u305d\u306e\u307e\u307e\u4f7f\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u3068\u306e\u4ea4\u6e09\u3067\u306f\u3001\u3053\u306e\u4e8c\u3064\u3092\u6df7\u540c\u3057\u306a\u3044\u3053\u3068\u304c\u624b\u53d6\u308a\u3092\u5b88\u308b\u4e00\u6b69\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u7e70\u8d8a\u671f\u9593\u306f\u6700\u592710\u5e74<\/h3>\n\n\n\n

                  \u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u30022018\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306f10\u5e74\u3001\u305d\u308c\u4ee5\u524d\u306f9\u5e74\u3067\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u305f\u5206\u306f\u5207\u308a\u6368\u3066\u3068\u306a\u308a\u3001\u4f7f\u3048\u307e\u305b\u3093\u3002\u6b8b\u9ad8\u306f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u5225\u8868\u3067\u5e74\u5ea6\u3054\u3068\u306b\u7ba1\u7406\u3055\u308c\u307e\u3059\uff08\u51fa\u5178 \u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5762<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n

                  \u63a7\u9664\u9650\u5ea6\u984d\u306f\u4f1a\u793e\u306e\u898f\u6a21\u3067\u5909\u308f\u308b<\/h3>\n\n\n\n

                  1\u5e74\u3067\u3044\u304f\u3089\u307e\u3067\u76f8\u6bba\u3067\u304d\u308b\u304b\u306f\u3001\u4f1a\u793e\u306e\u898f\u6a21\u3067\u5dee\u304c\u51fa\u307e\u3059\u3002\u8aad\u8005\u306e\u591a\u304f\u304c\u8a72\u5f53\u3059\u308b\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u6709\u5229\u306a\u6271\u3044\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f\u6240\u5f97\u306e\u5168\u984d\u3068\u76f8\u6bba\u3067\u304d\u308b<\/h4>\n\n\n\n

                  \u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f\u3001\u305d\u306e\u5e74\u306e\u9ed2\u5b57\uff08\u6240\u5f97\uff09\u306e\u5168\u984d\u3092\u6b20\u640d\u91d1\u3068\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u524d\u5e74\u307e\u3067\u306b8,000\u4e07\u5186\u306e\u6b20\u640d\u91d1\u304c\u3042\u308a\u5f53\u671f\u6240\u5f97\u304c5,000\u4e07\u5186\u306a\u3089\u30015,000\u4e07\u5186\u3059\u3079\u3066\u3092\u76f8\u6bba\u3057\u3001\u6b8b\u308a3,000\u4e07\u5186\u3092\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u305b\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u5927\u6cd5\u4eba\u306f\u6240\u5f97\u306e50\uff05\u307e\u3067\u306b\u5236\u9650\u3055\u308c\u308b<\/h4>\n\n\n\n

                  \u8cc7\u672c\u91d11\u5104\u5186\u8d85\u306e\u5927\u6cd5\u4eba\u3084\u3001\u8cc7\u672c\u91d15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306e100\uff05\u5b50\u4f1a\u793e\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u76f8\u6bba\u3067\u304d\u308b\u306e\u304c\u6240\u5f97\u306e50\uff05\u307e\u3067\u3067\u3059\uff082018\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3002\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5800<\/mark><\/a>\uff09\u3002\u8b72\u53d7\u4f01\u696d\u304c\u5927\u624b\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u3053\u306e\u5236\u9650\u3067\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u76ee\u6e1b\u308a\u3059\u308b\u70b9\u306f\u3001\u4ea4\u6e09\u524d\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u4e2d\u5c0f\u4f01\u696d\uff08\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u4f1a\u793e\uff09\u306a\u3089\u3001\u307e\u305a\u306f\u5168\u984d\u76f8\u6bba\u304c\u539f\u5247\u3068\u8003\u3048\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                  \u682a\u5f0f\u8b72\u6e21\u3067\u8b72\u53d7\u3057\u305f\u5f8c\u306b\u6b20\u640d\u91d1\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u5834\u5408<\/h2>\n\n\n\n

                  \u682a\u5f0f\u8b72\u6e21\u306a\u3089\u539f\u5247\u4f7f\u3048\u308b\u3068\u8ff0\u3079\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\u7bc0\u7a0e\u3060\u3051\u3092\u72d9\u3063\u305f\u5f62\u3060\u3051\u306e\u8cb7\u53ce\u3092\u9632\u3050\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u6cd557\u6761\u306e2\u304c\u5236\u9650\u3092\u304b\u3051\u3066\u3044\u307e\u3059\u3002\u73fe\u5834\u3067\u3082\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u7279\u5b9a\u682a\u4e3b\u7b49\u306b\u652f\u914d\u3055\u308c\u305f\u6b20\u640d\u7b49\u6cd5\u4eba\u306e\u5236\u9650<\/h3>\n\n\n\n

                  50\uff05\u8d85\u306e\u682a\u5f0f\u53d6\u5f97\u3067\u652f\u914d\u3057\u305f\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306b\u3001\u4e00\u5b9a\u306e\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u308b\u3068\u3001\u305d\u308c\u4ee5\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u4f7f\u3048\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u4f1a\u793e\u304c\u300c\u6b20\u640d\u7b49\u6cd5\u4eba\u300d\u3068\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u5834\u9762\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u4f7f\u7528\u5236\u9650\u304c\u304b\u304b\u308b\u4e3b\u306a\u4e8b\u7531<\/h4>\n\n\n\n

                  \u4e0b\u8868\u306f\u6cd5\u4eba\u7a0e\u6cd557\u6761\u306e2\u304c\u5b9a\u3081\u308b\u4ee3\u8868\u7684\u306a\u4e8b\u7531\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u5b9f\u969b\u306e\u5224\u5b9a\u306f\u6761\u6587\u3068\u653f\u4ee4\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u4e8b\u7531\u306e\u985e\u578b<\/th>\u5185\u5bb9\u306e\u30a4\u30e1\u30fc\u30b8<\/th><\/tr><\/thead>
                  \u4f11\u7720\u4f1a\u793e\u306e\u6d3b\u7528<\/strong><\/td>\u4e8b\u696d\u5b9f\u614b\u306e\u306a\u3044\u4f1a\u793e\u3092\u652f\u914d\u3057\u3001\u65b0\u305f\u306a\u4e8b\u696d\u3092\u59cb\u3081\u308b<\/td><\/tr>
                  \u65e7\u4e8b\u696d\u306e\u5ec3\u6b62<\/strong><\/td>\u5f93\u6765\u306e\u4e8b\u696d\u3092\u3084\u3081\u3001\u65e7\u4e8b\u696d\u306e5\u500d\u8d85\u306e\u8cc7\u91d1\u8abf\u9054\u3067\u65b0\u4e8b\u696d\u3092\u884c\u3046<\/td><\/tr>
                  \u5f79\u54e1\u3068\u5f93\u696d\u54e1\u306e\u5165\u66ff<\/strong><\/td>\u5f79\u54e1\u304c\u5168\u54e1\u9000\u4efb\u3057\u5f93\u696d\u54e1\u306e20\uff05\u4ee5\u4e0a\u304c\u9000\u8077\u3001\u65e7\u4e8b\u696d\u306e5\u500d\u8d85\u306e\u4e8b\u696d\u3092\u958b\u59cb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  \u901a\u5e38\u306eM&A\u306a\u3089\u5236\u9650\u306f\u53d7\u3051\u306a\u3044<\/h3>\n\n\n\n

                  \u9006\u306b\u3044\u3048\u3070\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u65e2\u5b58\u4e8b\u696d\u3092\u305d\u306e\u307e\u307e\u7d9a\u3051\u3001\u30b7\u30ca\u30b8\u30fc\u3067\u9ed2\u5b57\u3078\u6301\u3063\u3066\u3044\u304f\u771f\u3063\u5f53\u306a\u8b72\u53d7\u3067\u3042\u308c\u3070\u3001\u5236\u9650\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u306e\u4e2d\u8eab\u3092\u5165\u308c\u66ff\u3048\u306a\u3051\u308c\u3070\u3001\u6b20\u640d\u91d1\u306f\u7d20\u76f4\u306b\u4f7f\u3048\u308b\u3068\u8003\u3048\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u652f\u63f4\u73fe\u5834\u3067\u3082\u3001\u3053\u3053\u3092\u904e\u5ea6\u306b\u5fc3\u914d\u3057\u3066\u4ea4\u6e09\u304c\u6b62\u307e\u308b\u30b1\u30fc\u30b9\u304c\u898b\u53d7\u3089\u308c\u307e\u3059\u3002\u5224\u5b9a\u304c\u5fae\u5999\u306a\u6848\u4ef6\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u7a0e\u52d9\u9867\u554f\u3068\u65e9\u3081\u306b\u3059\u308a\u5408\u308f\u305b\u3066\u304a\u304f\u3068\u3001\u5f8c\u306e\u624b\u623b\u308a\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u5408\u4f75\u3067\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u3050\u305f\u3081\u306e\u8981\u4ef6<\/h2>\n\n\n\n

                  \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u4f1a\u793e\u3092\u5438\u53ce\u3057\u3001\u8b72\u53d7\u4f01\u696d\u306e\u9ed2\u5b57\u3068\u76f8\u624b\u306e\u6b20\u640d\u91d1\u3092\u76f4\u63a5\u3076\u3064\u3051\u305f\u3044\u3002\u305d\u3046\u8003\u3048\u308b\u306a\u3089\u3001\u9069\u683c\u5408\u4f75\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u8d8a\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd557\u67613\u9805\u304c\u5b9a\u3081\u308b\u4e8c\u3064\u306e\u9053\u7b4b\u3092\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                  5\u5e74\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u30eb\u30fc\u30eb<\/h3>\n\n\n\n

                  \u5408\u4f75\u524d\u306b\u3001\u8b72\u53d7\u4f01\u696d\u3068\u76f8\u624b\u4f1a\u793e\u306e\u9593\u306750\uff05\u8d85\u306e\u652f\u914d\u95a2\u4fc2\u304c5\u5e74\u3092\u8d85\u3048\u3066\u7d9a\u3044\u3066\u3044\u308c\u3070\u3001\u6b20\u640d\u91d1\u3092\u5f15\u304d\u7d99\u3052\u307e\u3059\u3002\u305f\u3060\u3057\u682a\u5f0f\u8b72\u6e21\u3067\u5b50\u4f1a\u793e\u5316\u3057\u3066\u304b\u30895\u5e74\u672a\u6e80\u3067\u5408\u4f75\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u30eb\u30fc\u30eb\u306b\u306f\u4e57\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                  \u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6<\/h3>\n\n\n\n

                  \u652f\u914d\u95a2\u4fc2\u304c5\u5e74\u672a\u6e80\u3067\u3082\u3001\u4e8b\u696d\u306e\u5b9f\u4f53\u304c\u793a\u305b\u308c\u3070\u5f15\u7d99\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3067\u3059\u3002\u5224\u5b9a\u306e\u67f1\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u8981\u4ef6<\/th>\u6c42\u3081\u3089\u308c\u308b\u5185\u5bb9<\/th><\/tr><\/thead>
                  \u4e8b\u696d\u95a2\u9023\u6027<\/strong><\/td>\u53cc\u65b9\u306e\u4e3b\u8981\u4e8b\u696d\u306b\u76f8\u4e92\u306e\u95a2\u9023\u304c\u3042\u308b\u3053\u3068<\/td><\/tr>
                  \u4e8b\u696d\u898f\u6a21<\/strong><\/td>\u58f2\u4e0a\u3084\u5f93\u696d\u54e1\u6570\u3068\u3044\u3063\u305f\u898f\u6a21\u306e\u5dee\u304c\u304a\u304a\u3080\u306d5\u500d\u4ee5\u5185<\/td><\/tr>
                  \u898f\u6a21\u306e\u7d99\u7d9a<\/strong><\/td>\u652f\u914d\u95a2\u4fc2\u767a\u751f\u5f8c\u3082\u53cc\u65b9\u304c\u4e8b\u696d\u898f\u6a21\u3092\u4fdd\u3064\u3053\u3068<\/td><\/tr>
                  \u7279\u5b9a\u5f79\u54e1\u306e\u5f15\u7d99<\/strong><\/td>\u898f\u6a21\u5dee\u304c5\u500d\u8d85\u306a\u3089\u76f8\u624b\u5074\u5f79\u54e1\u304c1\u4eba\u4ee5\u4e0a\u7d4c\u55b6\u306b\u6b8b\u308b\u3053\u3068<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  \u7d44\u7e54\u518d\u7de8\u306e\u9069\u683c\u5224\u5b9a\u306f\u3001\u4f1a\u793e\u5206\u5272\u3067\u3082\u8ad6\u70b9\u304c\u91cd\u306a\u308b\u9818\u57df\u3067\u3059\u3002\u4f1a\u793e\u5206\u5272\u306e\u7a0e\u5236\u9069\u683c\u8981\u4ef6<\/mark><\/a>\u3068\u3042\u308f\u305b\u3066\u898b\u308b\u3068\u5224\u65ad\u306e\u8ef8\u304c\u63b4\u3081\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u9069\u683c\u5408\u4f75\u305d\u306e\u3082\u306e\u3092\u6e80\u305f\u3059\u524d\u63d0<\/h3>\n\n\n\n

                  \u6b20\u640d\u91d1\u306e\u5f15\u7d99\u4ee5\u524d\u306b\u3001\u5408\u4f75\u304c\u9069\u683c\u3068\u8a8d\u3081\u3089\u308c\u308b\u571f\u53f0\u304c\u8981\u308a\u307e\u3059\u3002\u5171\u540c\u4e8b\u696d\u306e\u305f\u3081\u306e\u5408\u4f75\u3067\u306f\u3001\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u307f\u3067\u3042\u308b\u3053\u3068\u3001\u5f93\u696d\u8005\u306e\u304a\u304a\u3080\u306d80\uff05\u4ee5\u4e0a\u306e\u5f15\u7d99\u3001\u5408\u4f75\u5f8c\u3082\u4e8b\u696d\u3092\u7d9a\u3051\u308b\u3053\u3068\u304c\u67f1\u306b\u306a\u308a\u307e\u3059\u3002\u5438\u53ce\u5408\u4f75\u306e\u624b\u7d9a<\/mark><\/a>\u306e\u5168\u4f53\u50cf\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u975e\u9069\u683c\u306b\u306a\u308b\u3068\u6b20\u640d\u91d1\u306f\u6d88\u3048\u308b<\/h3>\n\n\n\n

                  \u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u975e\u9069\u683c\u5408\u4f75\u3067\u306f\u3001\u76f8\u624b\u4f1a\u793e\u306e\u6b20\u640d\u91d1\u306f\u3059\u3079\u3066\u6d88\u6ec5\u3057\u307e\u3059\u3002\u4fa1\u5024\u3042\u308b\u8cc7\u7523\u304c\u4e00\u77ac\u3067\u5931\u308f\u308c\u308b\u5f62\u3067\u3059\u3002\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u306e\u5165\u53e3\u3067\u9069\u683c\u6027\u3092\u898b\u6975\u3081\u306a\u3044\u3068\u3001\u7bc0\u7a0e\u3092\u72d9\u3063\u305f\u306f\u305a\u304c\u9006\u52b9\u679c\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                  100\uff05\u5b50\u4f1a\u793e\u306e\u6e05\u7b97\u306b\u3088\u308b\u5f15\u7d99\u304e<\/h3>\n\n\n\n

                  \u9069\u683c\u5408\u4f75\u306e\u307b\u304b\u306b\u3001\u682a\u5f0f\u8b72\u6e21\u3067100\uff05\u5b50\u4f1a\u793e\u306b\u3057\u305f\u3046\u3048\u3067\u6e05\u7b97\uff08\u89e3\u6563\uff09\u3057\u3001\u6b20\u640d\u91d1\u3092\u8b72\u53d7\u4f01\u696d\u3078\u5f15\u304d\u7d99\u3050\u5b9f\u52d9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3082\u3001100\uff05\u652f\u914d\u306b\u306a\u3063\u3066\u304b\u30895\u5e74\u8d85\u304c\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u6e05\u7b97\u3059\u308b\u3053\u3068\u304c\u5168\u984d\u5f15\u7d99\u306e\u6761\u4ef6\u3067\u3059\u30025\u5e74\u672a\u6e80\u306e\u6e05\u7b97\u306b\u306f\u5236\u9650\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8d77\u7b97\u70b9\u306f\u652f\u914d\u95a2\u4fc2\u304c100\uff05\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u8b72\u53d7\u306e\u521d\u65e5\u304b\u3089\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u5c06\u6765\u306e\u7a0e\u91d1\u3092\u6e1b\u3089\u3059\u91d1\u5238\u306b\u8fd1\u3044\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002\u3060\u304b\u3089\u7406\u8ad6\u4e0a\u306f\u8b72\u6e21\u4fa1\u984d\u3092\u62bc\u3057\u4e0a\u3052\u308b\u8981\u56e0\u3067\u3059\u3002\u305f\u3060\u73fe\u5834\u306e\u5024\u6c7a\u3081\u3067\u306f\u3001\u984d\u9762\u3069\u304a\u308a\u306b\u53cd\u6620\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n\n\n\n

                  \u7a0e\u52b9\u679c\u5206\u304c\u4fa1\u984d\u306b\u4e0a\u4e57\u305b\u3055\u308c\u308b\u4ed5\u7d44\u307f<\/h3>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u3092\u639b\u3051\u305f\u91d1\u984d\u304c\u3001\u8b72\u6e21\u4fa1\u984d\u3078\u306e\u4e0a\u4e57\u305b\u4e0a\u9650\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4fa1\u5024\u306f\u7d14\u8cc7\u7523\u3068\u306e\u5dee\u3067\u3042\u308b\u306e\u308c\u3093\u306e\u8003\u3048\u65b9<\/mark><\/a>\u306e\u4e00\u90e8\u3068\u3057\u3066\u3082\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u4fa1\u683c\u4ea4\u6e09\u3067\u8a55\u4fa1\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/h3>\n\n\n\n

                  \u8b72\u53d7\u4f01\u696d\u304c\u9ed2\u5b57\u3092\u51fa\u3057\u5207\u308c\u308b\u304b\u81ea\u4fe1\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u5b89\u304f\u8b72\u308a\u53d7\u3051\u305f\u3044\u601d\u60d1\u304c\u3042\u308b\u3002\u3053\u3046\u3057\u305f\u5834\u9762\u3067\u306f\u6b20\u640d\u91d1\u304c1\u5186\u3082\u4fa1\u984d\u306b\u4e57\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u304c\u4fa1\u5024\u306b\u6c17\u3065\u3044\u3066\u3044\u306a\u3044\u4f8b\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u63d0\u793a\u984d\u306e\u6839\u62e0\u3092\u4e00\u5ea6\u306f\u554f\u3044\u76f4\u3059\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u73fe\u5834\u3067\u3088\u304f\u3042\u308b\u8a55\u4fa1\u306e\u98df\u3044\u9055\u3044<\/h3>\n\n\n\n

                  \u5730\u65b9\u306e\u88fd\u9020\u696d\u3067\u7d043\u5104\u5186\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u62b1\u3048\u308b\u30aa\u30fc\u30ca\u30fc\u304c\u3001\u305d\u306e\u4fa1\u5024\u3092\u307e\u3063\u305f\u304f\u52a0\u5473\u3057\u306a\u3044\u63d0\u793a\u3092\u53d7\u3051\u3066\u3044\u305f\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u52b9\u7a0e\u7387\u3067\u5272\u308a\u623b\u3059\u3068\u6570\u5343\u4e07\u5186\u898f\u6a21\u306e\u4e0a\u4e57\u305b\u4f59\u5730\u304c\u3042\u308a\u3001\u4ea4\u6e09\u3067\u53d6\u308a\u623b\u305b\u307e\u3057\u305f\u3002\u6b20\u640d\u91d1\u306f\u9ed9\u3063\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3055\u308c\u306b\u304f\u3044\u8cc7\u7523\u3067\u3059\u3002\u55b6\u696d\u6a29\u3068\u306e\u95a2\u4fc2\u306f\u55b6\u696d\u6a29\u306e\u8a55\u4fa1\u3068\u7a0e\u52d9<\/mark><\/a>\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52b9\u679c\u4f1a\u8a08<\/h2>\n\n\n\n

                  \u7a0e\u52d9\u306e\u8a71\u306b\u504f\u308a\u304c\u3061\u3067\u3059\u304c\u3001\u6c7a\u7b97\u66f8\u3078\u306e\u8868\u308c\u65b9\u3082\u77e5\u3063\u3066\u304a\u304f\u3068\u8b72\u53d7\u4f01\u696d\u3068\u306e\u5bfe\u8a71\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002\u5c11\u3057\u5c02\u9580\u7684\u3067\u3059\u304c\u8981\u70b9\u3060\u3051\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u306e\u8a08\u4e0a\u3068\u4ed5\u8a33<\/h3>\n\n\n\n

                  \u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u306f\u306a\u3063\u3066\u3082\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u30ba\u30ec\u3092\u8abf\u6574\u3059\u308b\u306e\u304c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u3059\u3002\u5c06\u6765\u306e\u89e3\u6d88\u304c\u898b\u8fbc\u3081\u308b\u3068\u304d\u3001\u6b20\u640d\u91d1\u984d\u306b\u5b9f\u52b9\u7a0e\u7387\u3092\u639b\u3051\u305f\u984d\u3092\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u4f8b\u3068\u3057\u3066\u6b20\u640d\u91d11\u51045,000\u4e07\u5186\u3001\u5b9f\u52b9\u7a0e\u738730\uff05\u306e\u767a\u751f\u6642\u306e\u4ed5\u8a33\u3092\u4e0b\u8868\u306b\u793a\u3057\u307e\u3059\u3002\u4ed5\u8a33\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                  \u501f\u65b9<\/th>\u8cb8\u65b9<\/th><\/tr><\/thead>
                  \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\uff08\u8cc7\u7523\uff09\u30004,500\u4e07\u5186<\/td>\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\uff08PL\u6cd5\u4eba\u7a0e\u7b49\u304b\u3089\u30de\u30a4\u30ca\u30b9\uff09\u30004,500\u4e07\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  \u7fcc\u671f\u306b\u9ed2\u5b57\u304c\u51fa\u3066\u6b20\u640d\u91d1\u304c\u89e3\u6d88\u3059\u308b\u3068\u3001\u9006\u306e\u4ed5\u8a33\u3067\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002\u5c06\u6765\u3082\u9ed2\u5b57\u304c\u898b\u8fbc\u3081\u305a\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3068\u304d\u3082\u540c\u69d8\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u7a0e\u52d9\u4e0a\u306e\u6240\u5f97\u304c\u4e00\u81f4\u3057\u306a\u3044\u69cb\u9020\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306e\u8aac\u660e\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002M&A\u5168\u4f53\u306e\u4f1a\u8a08\u306e\u6d41\u308c\u306fM&A\u4f1a\u8a08\u306e\u624b\u6cd5\u5225\u51e6\u7406<\/mark><\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u78ba\u8a8d<\/h2>\n\n\n\n

                  \u6b20\u640d\u91d1\u306e\u4fa1\u5024\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u7a0e\u52d9\u8abf\u67fb\u306e\u6bb5\u968e\u3067\u3069\u3046\u8a55\u4fa1\u3059\u308b\u304b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u5b9f\u969b\u306b\u78ba\u8a8d\u3057\u3066\u3044\u308b\u8996\u70b9\u3092\u5171\u6709\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u8b72\u53d7\u4f01\u696d\u304c\u898b\u308b\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n

                  \u4e0b\u8868\u306f\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u6b20\u640d\u91d1\u307e\u308f\u308a\u3092\u78ba\u8a8d\u3059\u308b\u72ec\u81ea\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u3067\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u3082\u4e8b\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u4fa1\u984d\u4ea4\u6e09\u3067\u5b88\u308a\u304c\u56fa\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u78ba\u8a8d\u9805\u76ee<\/th>\u898b\u308b\u30dd\u30a4\u30f3\u30c8<\/th><\/tr><\/thead>
                  \u6b8b\u9ad8\u3068\u671f\u9650<\/strong><\/td>\u6b20\u640d\u91d1\u306e\u767a\u751f\u5e74\u5ea6\u3068\u6b8b\u5b58\u671f\u9593\u3001\u671f\u9650\u5207\u308c\u306e\u6709\u7121<\/td><\/tr>
                  \u4f7f\u7528\u5236\u9650<\/strong><\/td>\u652f\u914d\u5f8c5\u5e74\u5185\u306e\u7279\u5b9a\u4e8b\u7531\u306b\u89e6\u308c\u308b\u4e88\u5b9a\u304c\u306a\u3044\u304b<\/td><\/tr>
                  \u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/td>\u8b72\u53d7\u4f01\u696d\u306e\u6240\u5f97\u898f\u6a21\u3067\u4f7f\u3044\u5207\u308c\u308b\u898b\u8fbc\u307f\u304b<\/td><\/tr>
                  \u7533\u544a\u306e\u6574\u5408<\/strong><\/td>\u5225\u8868\u3068\u306e\u7a81\u5408\u3084\u904e\u5e74\u5ea6\u306e\u4fee\u6b63\u7533\u544a\u306e\u6709\u7121<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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                  \n
                  \n
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                  \n
                  \n
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