{"id":3421,"date":"2026-10-29T10:08:11","date_gmt":"2026-10-29T01:08:11","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=3421"},"modified":"2026-10-29T13:54:24","modified_gmt":"2026-10-29T04:54:24","slug":"difference-between-gcr-pcr","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/difference-between-gcr-pcr\/","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u306e\u6e1b\u8cc7\u3068\u306f\uff1f\u76ee\u7684\u3068\u7121\u511f\u30fb\u6709\u511f\u306e\u9055\u3044\u3001\u4f1a\u793e\u58f2\u5374\u524d\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8cc7\u672c\u91d1\u3092\u6e1b\u3089\u3059\u624b\u7d9a\u306f\u3001\u5f8c\u7d99\u8005\u3078\u306e\u682a\u5f0f\u96c6\u7d04\u3084\u7a0e\u8ca0\u62c5\u306e\u898b\u76f4\u3057\u306b\u5f79\u7acb\u3064\u4e00\u65b9\u3001\u4f7f\u3044\u65b9\u3092\u8aa4\u308b\u3068\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u3061\u5207\u308a\u3084\u624b\u53d6\u308a\u306e\u76ee\u6e1b\u308a\u3092\u62db\u304d\u307e\u3059\u3002\u5e33\u7c3f\u4e0a\u306e\u632f\u66ff\u3067\u6e08\u3080\u65b9\u6cd5\u3068\u682a\u4e3b\u3078\u73fe\u91d1\u3092\u6255\u3044\u623b\u3059\u65b9\u6cd5\u306e\u4f7f\u3044\u5206\u3051\u3001\u624b\u7d9a\u306e\u6d41\u308c\u3068\u671f\u9593\u3001M&amp;A\u3067\u4f1a\u793e\u3092\u8b72\u308b\u524d\u306b\u6574\u3048\u305f\u3044\u682a\u4e3b\u69cb\u6210\u307e\u3067\u3001\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u304c\u8ff7\u3044\u3084\u3059\u3044\u5224\u65ad\u306e\u5206\u304b\u308c\u76ee\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"mailto:ma-sodan@mitsukijapan.com?subject=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AE%E3%81%94%E7%9B%B8%E8%AB%87&amp;body=%E4%BC%9A%E7%A4%BE%E5%A3%B2%E5%8D%B4%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E3%80%81%E4%BB%A5%E4%B8%8B%E3%82%92%E6%95%99%E3%81%88%E3%81%A6%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%E3%80%82%0D%0A%0D%0A%EF%BC%BB%E3%81%94%E8%B3%AA%E5%95%8F%E3%83%BB%E3%81%94%E7%9B%B8%E8%AB%87%E5%86%85%E5%AE%B9%E3%82%92%E3%81%94%E8%A8%98%E5%85%A5%E3%81%8f%E3%81%A0%E3%81%95%E3%81%84%EF%BC%BD\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-sale-email-consultation-banner.webp\" 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\">\u6e1b\u8cc7\u3068\u306f\uff1f\u4e8b\u696d\u627f\u7d99\u3067\u4f7f\u308f\u308c\u308b\u7406\u7531\u30682\u3064\u306e\u7a2e\u985e<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u306f\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3059\u624b\u7d9a<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u7121\u511f\u6e1b\u8cc7\u3068\u6709\u511f\u6e1b\u8cc7\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u4e8b\u696d\u627f\u7d99\u3067\u6e1b\u8cc7\u3092\u691c\u8a0e\u3059\u308b4\u3064\u306e\u5834\u9762<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u5c11\u6570\u682a\u4e3b\u304b\u3089\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u8ca1\u6e90\u3092\u3064\u304f\u308b<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u8981\u4ef6\u3092\u6e80\u305f\u3059<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u6cd5\u4eba\u7a0e\u3084\u4e8b\u696d\u7a0e\u306e\u533a\u5206\u3092\u898b\u76f4\u3059<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u6709\u511f\u6e1b\u8cc7\u3067\u682a\u4fa1\u3068\u8ca1\u7523\u306e\u914d\u5206\u3092\u8abf\u6574\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u4f7f\u3046\u306a\u3089\u6e1b\u8cc7\u306f\u9069\u7528\u524d\u306b\u7d42\u3048\u308b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u9069\u7528\u5f8c\u306e\u6e1b\u8cc7\u306f\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u3061\u5207\u308a\u4e8b\u7531<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u7279\u4f8b\u63aa\u7f6e\u306e\u671f\u9650\u304b\u3089\u9006\u7b97\u3057\u3066\u6e1b\u8cc7\u3092\u7d42\u3048\u308b<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u4f1a\u793e\u306f\u58f2\u5374\u6e96\u5099\u3092\u512a\u5148\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u306e\u624b\u7d9a\u3068\u671f\u9593\u306e\u76ee\u5b89<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3067\u6e1b\u5c11\u984d\u3092\u6c7a\u3081\u308b<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306b\u306f1\u30f6\u6708\u4ee5\u4e0a\u304b\u304b\u308b<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u52b9\u529b\u767a\u751f\u3068\u5909\u66f4\u767b\u8a18<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3092\u898b\u636e\u3048\u305f\u6e1b\u8cc7\u306e\u5224\u65ad\u8ef8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u58f2\u5374\u524d\u306e\u6709\u511f\u6e1b\u8cc7\u306f\u624b\u53d6\u308a\u3092\u6e1b\u3089\u3057\u3084\u3059\u3044<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u3067\u6c7a\u7b97\u66f8\u3092\u6574\u3048\u3066\u3082\u8b72\u6e21\u4fa1\u683c\u306f\u4e0a\u304c\u3089\u306a\u3044<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u57fa\u672c\u5408\u610f\u306e\u5f8c\u306f\u8b72\u53d7\u4f01\u696d\u3068\u306e\u8abf\u6574\u304c\u8981\u308b<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u3092\u6c7a\u3081\u308b\u524d\u306e\u78ba\u8a8d\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u682a\u4e3b\u306e\u96c6\u7d04\u306b\u6e1b\u8cc7\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u76f8\u8ac7\u4f8b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u6e1b\u8cc7\u3068\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u4e8b\u696d\u627f\u7d99\u306e\u6e1b\u8cc7\u306f\u76ee\u7684\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5224\u65ad\u3059\u308b<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u6e1b\u8cc7\u3068\u306f\uff1f\u4e8b\u696d\u627f\u7d99\u3067\u4f7f\u308f\u308c\u308b\u7406\u7531\u30682\u3064\u306e\u7a2e\u985e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u6e1b\u8cc7\u306f\u696d\u7e3e\u304c\u60aa\u3044\u4f1a\u793e\u306e\u3059\u308b\u3053\u3068\u300d\u3068\u53d7\u3051\u6b62\u3081\u308b\u7d4c\u55b6\u8005\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-succession\/\">\u4e8b\u696d\u627f\u7d99\u306e\u6e96\u5099<\/a>\u3067\u682a\u5f0f\u3092\u96c6\u3081\u308b\u8ca1\u6e90\u3092\u3064\u304f\u3063\u305f\u308a\u3001\u7a0e\u5236\u4e0a\u306e\u533a\u5206\u3092\u6574\u3048\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u8cc7\u672c\u653f\u7b56\u306e\u4e00\u3064\u3002\u5f8c\u7d99\u8005\u306e\u3044\u306a\u3044\u4f1a\u793e\u304c\u7b2c\u4e09\u8005\u3078\u5f15\u304d\u7d99\u3050\u5834\u9762\u3067\u3082\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u3067\u5168\u682a\u5f0f\u3092\u6e21\u3059\u524d\u306e\u4e0b\u3054\u3057\u3089\u3048\u3068\u3057\u3066\u691c\u8a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u6e1b\u8cc7\u306f\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3059\u624b\u7d9a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e1b\u8cc7\u3068\u306f\u3001<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\u7b2c447\u6761<\/mark><\/a>\u306b\u57fa\u3065\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3059\u624b\u7d9a\u3067\u3059\u3002\u8cc7\u672c\u91d1\u306f\u682a\u4e3b\u306e\u51fa\u8cc7\u306a\u3069\u3092\u3082\u3068\u306b\u5e33\u7c3f\u4e0a\u3067\u5b9a\u3081\u305f\u91d1\u984d\u3067\u3001\u624b\u5143\u306e\u73fe\u91d1\u305d\u306e\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e1b\u8cc7\u3092\u3057\u3066\u3082\u767a\u884c\u6e08\u682a\u5f0f\u306e\u6570\u306f\u5909\u308f\u3089\u305a\u3001\u682a\u4e3b\u306e\u6301\u682a\u6bd4\u7387\u3082\u305d\u306e\u307e\u307e\u3002\u8cc7\u672c\u91d1\u3092\u52d5\u304b\u3059\u624b\u6cd5\u306b\u306f\u3001\u5897\u3084\u3059\u5074\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/third-party-allotment-of-new-shares\/\">\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/a>\u3084\u3001\u63d0\u643a\u5148\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u5165\u308c\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-business-alliance\/\">\u8cc7\u672c\u696d\u52d9\u63d0\u643a<\/a>\u3082\u3042\u308a\u3001\u6e1b\u8cc7\u306f\u305d\u306e\u9006\u5411\u304d\u306e\u624b\u7d9a\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u7121\u511f\u6e1b\u8cc7\u3068\u6709\u511f\u6e1b\u8cc7\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4e3b\u306b\u304a\u91d1\u304c\u623b\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u6e1b\u8cc7\u306f\u7121\u511f\u6e1b\u8cc7\u3068\u6709\u511f\u6e1b\u8cc7\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5224\u65ad\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u4e21\u8005\u306e\u9055\u3044\u3092\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>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u7121\u511f\u6e1b\u8cc7<\/th><th>\u6709\u511f\u6e1b\u8cc7<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u4e3b\u3078\u306e\u6255\u623b\u3057<\/strong><\/td><td>\u306a\u3057\uff08\u5e33\u7c3f\u4e0a\u306e\u632f\u66ff\u306e\u307f\uff09<\/td><td>\u3042\u308a\uff08\u73fe\u91d1\u306a\u3069\u3092\u6255\u3044\u623b\u3059\uff09<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u306e\u7d14\u8cc7\u7523<\/strong><\/td><td>\u5909\u308f\u3089\u306a\u3044<\/td><td>\u6255\u3044\u623b\u3057\u305f\u5206\u3060\u3051\u6e1b\u308b<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u627f\u7d99\u3067\u306e\u4e3b\u306a\u7528\u9014<\/strong><\/td><td>\u6b20\u640d\u306e\u586b\u88dc\u3001\u81ea\u793e\u682a\u3092\u8cb7\u3044\u53d6\u308b\u67a0\u306e\u78ba\u4fdd\u3001\u7a0e\u5236\u4e0a\u306e\u533a\u5206\u306e\u5909\u66f4<\/td><td>\u4f59\u5270\u8cc7\u91d1\u306e\u9084\u5143\u3001\u81ea\u793e\u682a\u8a55\u4fa1\u306e\u5f15\u304d\u4e0b\u3052<\/td><\/tr><tr><td><strong>\u682a\u4e3b\u306e\u8ab2\u7a0e<\/strong><\/td><td>\u539f\u5247\u3068\u3057\u3066\u751f\u3058\u306a\u3044<\/td><td>\u307f\u306a\u3057\u914d\u5f53\u3068\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u3046\u308b<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u6cd5\u4e0a\u306e\u6271\u3044<\/strong><\/td><td>\u8cc7\u672c\u91d1\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306a\u3069\u3078\u632f\u308a\u66ff\u3048\u308b<\/td><td>\u6e1b\u8cc7\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u884c\u3046<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u7121\u511f\u6e1b\u8cc7\u306f\u5e33\u7c3f\u4e0a\u306e\u632f\u66ff\u306b\u3068\u3069\u307e\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u511f\u6e1b\u8cc7\u306f\u3001\u8cc7\u672c\u91d1\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306a\u3069\u3078\u632f\u308a\u66ff\u3048\u308b\u3060\u3051\u3067\u3001\u4f1a\u793e\u304b\u3089\u73fe\u91d1\u306f\u51fa\u3066\u3044\u304d\u307e\u305b\u3093\u3002\u904e\u53bb\u306e\u8d64\u5b57\u3067\u751f\u3058\u305f\u6b20\u640d\u3092\u57cb\u3081\u308b\u7528\u9014\u304c\u5178\u578b\u3067\u3001\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u984d\u3082\u5909\u308f\u3089\u306a\u3044\u307e\u307e\u3002\u4e8b\u696d\u627f\u7d99\u306e\u5834\u9762\u3067\u306f\u3001\u81ea\u793e\u682a\u3092\u8cb7\u3044\u53d6\u308b\u67a0\u3092\u5e83\u3052\u305f\u308a\u3001\u7a0e\u5236\u4e0a\u306e\u533a\u5206\u3092\u5909\u3048\u305f\u308a\u3059\u308b\u76ee\u7684\u3067\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6709\u511f\u6e1b\u8cc7\u306f\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u4f34\u3046<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u511f\u6e1b\u8cc7\u306f\u3001\u6e1b\u3089\u3057\u305f\u8cc7\u672c\u91d1\u3092\u8ca1\u6e90\u306b\u682a\u4e3b\u3078\u73fe\u91d1\u306a\u3069\u3092\u6255\u3044\u623b\u3059\u65b9\u6cd5\u3067\u3059\u3002\u73fe\u884c\u306e\u4f1a\u793e\u6cd5\u306b\u6709\u511f\u6e1b\u8cc7\u3068\u3044\u3046\u624b\u7d9a\u306f\u306a\u304f\u3001\u6e1b\u8cc7\u3068\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u540c\u3058\u52b9\u679c\u3092\u5f97\u308b\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u6255\u3044\u623b\u3057\u305f\u984d\u3060\u3051\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u304c\u5c0f\u3055\u304f\u306a\u308b\u70b9\u304c\u3001\u7121\u511f\u6e1b\u8cc7\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3002\u672c\u8a18\u4e8b\u3067\u306f\u4fbf\u5b9c\u4e0a\u3001\u6255\u623b\u3057\u3092\u4f34\u3046\u6e1b\u8cc7\u3092\u6709\u511f\u6e1b\u8cc7\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u4e8b\u696d\u627f\u7d99\u3067\u6e1b\u8cc7\u3092\u691c\u8a0e\u3059\u308b4\u3064\u306e\u5834\u9762<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u306e\u4f1a\u793e\u304c\u3001\u627f\u7d99\u3092\u524d\u306b\u308f\u3056\u308f\u3056\u8cc7\u672c\u91d1\u3092\u6e1b\u3089\u3059\u306e\u306f\u306a\u305c\u3067\u3057\u3087\u3046\u304b\u3002\u76ee\u7684\u3092\u7a81\u304d\u8a70\u3081\u308b\u3068\u3001\u682a\u5f0f\u306e\u96c6\u7d04\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u3001\u6cd5\u4eba\u7a0e\u3084\u4e8b\u696d\u7a0e\u306e\u533a\u5206\u3001\u682a\u4fa1\u3068\u8ca1\u7523\u914d\u5206\u306e\u8abf\u6574\u306e4\u3064\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"952\" height=\"530\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-succession-capital-reduction-cases.webp\" alt=\"\u4e8b\u696d\u627f\u7d99\u3067\u6e1b\u8cc7\u304c\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u5145\u8db3\u30fb\u81ea\u793e\u682a\u306e\u8cfc\u5165\u30fb\u7bc0\u7a0e\u5bfe\u7b56\uff09\" class=\"wp-image-12745\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-succession-capital-reduction-cases.webp 952w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-succession-capital-reduction-cases-640x356.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-succession-capital-reduction-cases-768x428.webp 768w\" sizes=\"(max-width: 952px) 100vw, 952px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u76ee\u7684\u3054\u3068\u306b\u4f7f\u3046\u6e1b\u8cc7\u306e\u7a2e\u985e\u3068\u3001\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u4f1a\u793e\u306e\u7279\u5fb4\u3092\u4e26\u3079\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u6e1b\u8cc7\u306e\u76ee\u7684<\/th><th>\u4f7f\u3046\u6e1b\u8cc7<\/th><th>\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u4f1a\u793e<\/th><th>\u4e3b\u306a\u6ce8\u610f\u70b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u5f0f\u96c6\u7d04\u306e\u8ca1\u6e90\u3065\u304f\u308a<\/strong><\/td><td>\u7121\u511f\u6e1b\u8cc7<\/td><td>\u8cc7\u672c\u91d1\u304c\u5927\u304d\u304f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u304c\u5c11\u306a\u3044\u4f1a\u793e<\/td><td>\u8cb7\u53d6\u8cc7\u91d1\u306f\u5225\u306b\u7528\u610f\u3059\u308b<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u5145\u8db3<\/strong><\/td><td>\u7121\u511f\u6e1b\u8cc7<\/td><td>\u8cc7\u672c\u91d1\u3068\u5f93\u696d\u54e1\u6570\u306e\u4e21\u65b9\u304c\u57fa\u6e96\u3092\u8d85\u3048\u308b\u4f1a\u793e<\/td><td>\u9069\u7528\u5f8c\u306e\u6e1b\u8cc7\u306f\u7336\u4e88\u6253\u3061\u5207\u308a\u306e\u4e8b\u7531<\/td><\/tr><tr><td><strong>\u6cd5\u4eba\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306e\u533a\u5206\u5909\u66f4<\/strong><\/td><td>\u7121\u511f\u6e1b\u8cc7<\/td><td>\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u3092\u308f\u305a\u304b\u306b\u8d85\u3048\u308b\u4f1a\u793e<\/td><td>\u5747\u7b49\u5272\u306f\u4e0b\u304c\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u3044<\/td><\/tr><tr><td><strong>\u682a\u4fa1\u3068\u8ca1\u7523\u914d\u5206\u306e\u8abf\u6574<\/strong><\/td><td>\u6709\u511f\u6e1b\u8cc7<\/td><td>\u4f59\u5270\u8cc7\u91d1\u304c\u539a\u304f\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u3082\u3044\u308b\u4f1a\u793e<\/td><td>\u6255\u623b\u3057\u306e\u4e00\u90e8\u306b\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u5c11\u6570\u682a\u4e3b\u304b\u3089\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u8ca1\u6e90\u3092\u3064\u304f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u5168\u682a\u5f0f\u306e\u53d6\u5f97\u3092\u6c42\u3081\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002\u682a\u5f0f\u304c\u89aa\u65cf\u3084\u5143\u5f79\u54e1\u306b\u6563\u3089\u3070\u3063\u3066\u3044\u308b\u3068\u3001\u305d\u308c\u3060\u3051\u3067\u4ea4\u6e09\u304c\u6b62\u307e\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u4f1a\u793e\u304c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-treasury-stock\/\">\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97<\/a>\u3067\u8cb7\u3044\u96c6\u3081\u308b\u5834\u5408\u3001\u4f7f\u3048\u308b\u91d1\u984d\u306f\u4f1a\u793e\u6cd5\u306e\u5206\u914d\u53ef\u80fd\u984d\u306e\u7bc4\u56f2\u5185\u306b\u9650\u3089\u308c\u308b\u306e\u304c\u539f\u5247\u3002\u8cc7\u672c\u91d1\u304c\u5927\u304d\u304f\u5270\u4f59\u91d1\u304c\u8584\u3044\u4f1a\u793e\u3067\u306f\u3001\u7121\u511f\u6e1b\u8cc7\u3067\u8cc7\u672c\u91d1\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3078\u79fb\u3057\u3001\u3053\u306e\u67a0\u3092\u5e83\u3052\u307e\u3059\u3002\u76f8\u7d9a\u3067\u5206\u6563\u3057\u305f\u682a\u5f0f\u3092\u4f1a\u793e\u304c\u58f2\u6e21\u8acb\u6c42\u3067\u8cb7\u3044\u53d6\u308b\u3068\u304d\u3082\u3001\u540c\u3058\u67a0\u306e\u5236\u7d04\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u914d\u53ef\u80fd\u984d\u304c\u5897\u3048\u3066\u3082\u73fe\u91d1\u306f\u5897\u3048\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u3001\u67a0\u3068\u8cc7\u91d1\u306f\u5225\u7269\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u7121\u511f\u6e1b\u8cc7\u3067\u5206\u914d\u53ef\u80fd\u984d\u304c\u5e83\u304c\u3063\u3066\u3082\u3001\u8cb7\u53d6\u308a\u306b\u5145\u3066\u308b\u73fe\u91d1\u306f1\u5186\u3082\u5897\u3048\u307e\u305b\u3093\u3002\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u5206\u914d\u53ef\u80fd\u984d\u3068\u624b\u5143\u8cc7\u91d1\u3092\u4e26\u3079\u3066\u8a66\u7b97\u3057\u3001\u4e0d\u8db3\u5206\u3092\u501f\u5165\u3067\u307e\u304b\u306a\u3046\u306e\u304b\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u8cb7\u3044\u53d6\u308b\u306e\u304b\u307e\u3067\u6c7a\u3081\u3066\u304b\u3089\u624b\u7d9a\u306b\u5165\u308b\u306e\u304c\u901a\u5e38\u306e\u6bb5\u53d6\u308a\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5354\u529b\u7684\u306a\u5c11\u6570\u682a\u4e3b\u304c\u3044\u308b\u3060\u3051\u306a\u3089\u6e1b\u8cc7\u306f\u8981\u3089\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c11\u6570\u682a\u4e3b\u304c\u58f2\u5374\u306b\u524d\u5411\u304d\u306a\u3089\u3001M&amp;A\u306e\u5b9f\u884c\u65e5\u306b\u8b72\u53d7\u4f01\u696d\u3078\u76f4\u63a5\u682a\u5f0f\u3092\u58f2\u3063\u3066\u3082\u3089\u3048\u3070\u8db3\u308a\u307e\u3059\u3002\u4e8b\u524d\u306e\u8cb7\u53d6\u308a\u3084\u6e1b\u8cc7\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3001\u58f2\u5374\u306b\u5fdc\u3058\u306a\u3044\u682a\u4e3b\u3084\u6240\u5728\u306e\u5206\u304b\u3089\u306a\u3044\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u305d\u306e\u969b\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/buyback-ma-policy\/\">\u81ea\u793e\u682a\u8cb7\u3044<\/a>\u3060\u3051\u3067\u306a\u304f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/squeeze-out-sale\/\">\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8<\/a>\u3067\u682a\u5f0f\u3092\u96c6\u3081\u308b\u65b9\u6cd5\u3082\u6bd4\u3079\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u8981\u4ef6\u3092\u6e80\u305f\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u5f8c\u7d99\u8005\u304c\u81ea\u793e\u682a\u3092\u8d08\u4e0e\u3084\u76f8\u7d9a\u3067\u5f15\u304d\u7d99\u3050\u969b\u306b\u3001\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u514d\u9664\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002\u5bfe\u8c61\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/succession-facilitation-law\/\">\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5<\/a>\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u9650\u3089\u308c\u3001\u696d\u7a2e\u3054\u3068\u306b\u8cc7\u672c\u91d1\u304b\u5f93\u696d\u54e1\u6570\u306e\u3069\u3061\u3089\u304b\u304c\u57fa\u6e96\u5185\u306a\u3089\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"567\" height=\"254\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/business-succession-tax-sme-requirements-table.jpg\" alt=\"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u8981\u4ef6\uff08\u696d\u7a2e\u5225\u306e\u8cc7\u672c\u91d1\u30fb\u5f93\u696d\u54e1\u6570\u4e00\u89a7\u8868\uff09\" class=\"wp-image-12746\"\/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5f93\u696d\u54e1\u6570\u3067\u57fa\u6e96\u3092\u6e80\u305f\u3059\u306a\u3089\u6e1b\u8cc7\u306f\u4e0d\u8981<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u6e96\u306f\u3001\u88fd\u9020\u696d\u306a\u3089\u8cc7\u672c\u91d13\u5104\u5186\u4ee5\u4e0b\u304b\u5f93\u696d\u54e1300\u4eba\u4ee5\u4e0b\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306a\u3089\u8cc7\u672c\u91d15,000\u4e07\u5186\u4ee5\u4e0b\u304b\u5f93\u696d\u54e1100\u4eba\u4ee5\u4e0b\u3002\u5f93\u696d\u54e1\u6570\u304c\u57fa\u6e96\u5185\u306b\u53ce\u307e\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u8cc7\u672c\u91d1\u304c\u3044\u304f\u3089\u5927\u304d\u304f\u3066\u3082\u6e1b\u8cc7\u306f\u8981\u308a\u307e\u305b\u3093\u3002\u6e1b\u8cc7\u304c\u610f\u5473\u3092\u6301\u3064\u306e\u306f\u3001\u8cc7\u672c\u91d1\u3068\u5f93\u696d\u54e1\u6570\u306e\u4e21\u65b9\u304c\u57fa\u6e96\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u5c0f\u58f2\u696d\uff08\u8cc7\u672c\u91d15,000\u4e07\u5186\u4ee5\u4e0b\u304b\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0b\uff09\u306e\u3088\u3046\u306b\u3001\u57fa\u6e96\u306e\u5c0f\u3055\u3044\u696d\u7a2e\u3067\u8d77\u3053\u308a\u3084\u3059\u3044\u30d1\u30bf\u30fc\u30f3\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u6cd5\u4eba\u7a0e\u3084\u4e8b\u696d\u7a0e\u306e\u533a\u5206\u3092\u898b\u76f4\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u5236\u3067\u306f\u3001\u8cc7\u672c\u91d11\u5104\u5186\u304c\u5927\u304d\u306a\u5206\u304b\u308c\u76ee\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u306e<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/c03.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0f\u6cd5\u4eba\u5411\u3051\u306e\u7279\u4f8b<\/mark><\/a>\u3082\u3001\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u672c\u91d1\u306e\u984d\u3067\u7dda\u304c\u5f15\u304b\u308c\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u6e1b\u8cc7\u3068\u95a2\u308f\u308a\u306e\u6df1\u30443\u3064\u306e\u7a0e\u76ee\u3092\u6574\u7406\u3057\u305f\u3082\u306e\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u7a0e\u76ee<\/th><th>\u8cc7\u672c\u91d1\u306e\u57fa\u6e96<\/th><th>\u6e1b\u8cc7\u306b\u3088\u308b\u5909\u5316<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6cd5\u4eba\u7a0e<\/strong><\/td><td>1\u5104\u5186\u4ee5\u4e0b\u3067\u4e2d\u5c0f\u6cd5\u4eba<\/td><td>\u8efd\u6e1b\u7a0e\u738715\uff05\uff08\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\uff09\u3084\u4ea4\u969b\u8cbb\u306e\u5b9a\u984d\u63a7\u9664\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u9084\u4ed8\u306a\u3069\u304c\u4f7f\u3048\u308b<\/td><\/tr><tr><td><strong>\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><\/td><td>1\u5104\u5186\u8d85\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<\/td><td>1\u5104\u5186\u4ee5\u4e0b\u306b\u3059\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u5bfe\u8c61\u5916\u30022025\u5e744\u6708\u4ee5\u5f8c\u306f\u4f8b\u5916\u3042\u308a<\/td><\/tr><tr><td><strong>\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u5747\u7b49\u5272<\/strong><\/td><td>\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3067\u7a0e\u7387\u533a\u5206<\/td><td>\u632f\u66ff\u3060\u3051\u306e\u7121\u511f\u6e1b\u8cc7\u3067\u306f\u4e0b\u304c\u3089\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u6e1b\u8cc7\u3060\u3051\u3067\u5916\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u3001\u6240\u5f97\u304c\u5c11\u306a\u3044\u5e74\u3067\u3082\u4ed8\u52a0\u4fa1\u5024\u3084\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u5fdc\u3058\u3066\u4e8b\u696d\u7a0e\u304c\u304b\u304b\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<a href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_05.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">2024\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63<\/mark><\/a>\u306b\u3088\u308a\u30012025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u524d\u5e74\u5ea6\u306b\u5bfe\u8c61\u3060\u3063\u305f\u4f1a\u793e\u304c\u8cc7\u672c\u91d1\u30921\u5104\u5186\u4ee5\u4e0b\u306b\u6e1b\u3089\u3057\u3066\u3082\u3001\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\u304c10\u5104\u5186\u3092\u8d85\u3048\u308c\u3070\u5bfe\u8c61\u306b\u6b8b\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5408\u8a08\u304c10\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306a\u3089\u3001\u5f93\u6765\u3069\u304a\u308a\u6e1b\u8cc7\u3067\u5916\u308c\u308b\u4f59\u5730\u3042\u308a\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5747\u7b49\u5272\u306f\u8cc7\u672c\u91d1\u3092\u6e1b\u3089\u3057\u3066\u3082\u4e0b\u304c\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0b\u306b\u3059\u308c\u3070\u5747\u7b49\u5272\u304c\u6700\u4f4e\u533a\u5206\u306b\u306a\u308b\u3001\u3068\u3044\u3046\u8aac\u660e\u3092\u898b\u304b\u3051\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u5747\u7b49\u5272\u306e\u533a\u5206\u3092\u6c7a\u3081\u308b<a href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/info\/kintouwari-checkpoint.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8cc7\u672c\u91d1\u7b49\u306e\u984d<\/mark><\/a>\u306f\u3001\u8cc7\u672c\u91d1\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3078\u632f\u308a\u66ff\u3048\u305f\u3060\u3051\u3067\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u30022015\u5e744\u6708\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u5408\u8a08\u984d\u3068\u6bd4\u3079\u3066\u5927\u304d\u3044\u65b9\u3067\u5224\u5b9a\u3059\u308b\u4ed5\u7d44\u307f\u3002\u4e0b\u304c\u308b\u306e\u306f\u3001\u6b20\u640d\u306e\u586b\u88dc\u306b\u5145\u3066\u305f\u5834\u5408\u3084\u3001\u5b9f\u969b\u306b\u6255\u623b\u3057\u3092\u3057\u305f\u5834\u5408\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9ed2\u5b57\u306e\u4f1a\u793e\u307b\u3069\u7bc0\u7a0e\u52b9\u679c\u306f\u5c0f\u3055\u304f\u306a\u308a\u3084\u3059\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u5e743\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u308b<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/houjin_keigen.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387<\/mark><\/a>\u306f\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u90e8\u5206\u306b\u3057\u304b\u52b9\u304b\u305a\u3001\u5dee\u984d\u306f\u5e7465\u4e07\u5186\u307b\u3069\u304c\u4e0a\u9650\u3067\u3059\u3002\u5229\u76ca\u304c\u539a\u3044\u4f1a\u793e\u3067\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3068\u306e\u8ca0\u62c5\u5dee\u3082\u5c0f\u3055\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u672c\u91d11\u5104\u5186\u8d85\u3068\u3044\u3046\u4fe1\u7528\u9762\u306e\u770b\u677f\u3092\u624b\u653e\u3059\u3060\u3051\u306e\u4fa1\u5024\u304c\u3042\u308b\u304b\u3001\u91d1\u984d\u3067\u6bd4\u3079\u3066\u304b\u3089\u5224\u65ad\u3059\u308b\u306e\u304c\u5805\u5b9f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u6709\u511f\u6e1b\u8cc7\u3067\u682a\u4fa1\u3068\u8ca1\u7523\u306e\u914d\u5206\u3092\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u511f\u6e1b\u8cc7\u3067\u4f1a\u793e\u306e\u73fe\u91d1\u3092\u682a\u4e3b\u306b\u6255\u3044\u623b\u3059\u3068\u3001\u7d14\u8cc7\u7523\u304c\u6e1b\u308b\u3076\u3093<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/unlisted-share-value-ma\/\">\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d<\/a>\u3082\u4e0b\u304c\u308b\u65b9\u5411\u306b\u50cd\u304d\u307e\u3059\u3002\u5f8c\u7d99\u8005\u306b\u306f\u8a55\u4fa1\u306e\u4e0b\u304c\u3063\u305f\u682a\u5f0f\u3092\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u306f\u6255\u3044\u623b\u3057\u305f\u73fe\u91d1\u3092\u3001\u3068\u3044\u3046\u8ca1\u7523\u914d\u5206\u306e\u8abf\u6574\u306b\u4f7f\u3048\u308b\u70b9\u304c\u5229\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u4fa1\u3092\u4e0b\u3052\u308b\u76ee\u7684\u306a\u3089\u5f79\u54e1\u9000\u8077\u91d1\u304c\u5148<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3082\u3063\u3068\u3082\u3001\u73fe\u91d1\u304c\u4f1a\u793e\u304b\u3089\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306b\u79fb\u308b\u3060\u3051\u3067\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u306f\u307b\u3068\u3093\u3069\u6e1b\u308a\u307e\u305b\u3093\u3002\u6255\u623b\u3057\u306e\u4e00\u90e8\u304c\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u3082\u898b\u9003\u305b\u306a\u3044\u8ca0\u62c5\u3002\u682a\u4fa1\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u4e3b\u76ee\u7684\u306a\u3089\u3001\u640d\u91d1\u306b\u306a\u308a\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u8efd\u304f\u8ab2\u7a0e\u3055\u308c\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\">\u5f79\u54e1\u9000\u8077\u91d1<\/a>\u306e\u65b9\u304c\u3001\u52b9\u679c\u3068\u7a0e\u8ca0\u62c5\u306e\u4e21\u9762\u3067\u6709\u5229\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u5b9f\u52d9\u3067\u306f\u9000\u8077\u91d1\u306e\u652f\u7d66\u3092\u5148\u306b\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u4f7f\u3046\u306a\u3089\u6e1b\u8cc7\u306f\u9069\u7528\u524d\u306b\u7d42\u3048\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9806\u756a\u3092\u8aa4\u308b\u3068\u3001\u5f8c\u304b\u3089\u53d6\u308a\u8fd4\u3057\u306b\u304f\u3044\u8ad6\u70b9\u3067\u3059\u3002\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u306b\u4f1a\u793e\u304c\u6e1b\u8cc7\u3092\u3059\u308b\u3068\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/succession-tax-ma\/\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u4f1a\u793e\u58f2\u5374<\/a>\u306e\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u3067\u3001\u6e1b\u8cc7\u3092\u884c\u3046\u6642\u671f\u3082\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u9069\u7528\u5f8c\u306e\u6e1b\u8cc7\u306f\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u3061\u5207\u308a\u4e8b\u7531<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/laws.e-gov.go.jp\/law\/332AC0000000026\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e7<\/mark><\/a>\u306a\u3069\u306f\u3001\u627f\u7d99\u671f\u9593\u4e2d\u306b\u4f1a\u793e\u304c\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3057\u305f\u5834\u5408\u3092\u3001\u7336\u4e88\u306e\u671f\u9650\u304c\u78ba\u5b9a\u3059\u308b\u4e8b\u7531\u306e\u4e00\u3064\u306b\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u4f8b\u5916\u306f\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6b20\u640d\u306e\u7bc4\u56f2\u5185\u306b\u9650\u3063\u3066\u884c\u3046\u6e1b\u8cc7\u306a\u3069\u4e00\u5b9a\u306e\u5834\u5408\u3060\u3051\u3002\u6253\u3061\u5207\u308a\u306b\u306a\u308c\u3070\u3001\u7336\u4e88\u7a0e\u984d\u306b\u5229\u5b50\u7a0e\u3092\u52a0\u3048\u3066\u7d0d\u3081\u307e\u3059\u3002\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u306e\u8a8d\u5b9a\u53d6\u6d88\u3057\u306e\u4e8b\u7531\u306b\u3082\u8cc7\u672c\u91d1\u306e\u6e1b\u5c11\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u671f\u9593\u7d4c\u904e\u5f8c\u306e\u6271\u3044\u3082\u542b\u3081\u3066\u3001\u9069\u7528\u4e2d\u306e\u6e1b\u8cc7\u306f\u6761\u6587\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u5224\u65ad\u3059\u308b\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u7279\u4f8b\u63aa\u7f6e\u306e\u671f\u9650\u304b\u3089\u9006\u7b97\u3057\u3066\u6e1b\u8cc7\u3092\u7d42\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u4f8b\u63aa\u7f6e\u3092\u4f7f\u3046\u306b\u306f\u3001<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_enkatsu_zouyo_souzoku.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u7279\u4f8b\u627f\u7d99\u8a08\u753b<\/mark><\/a>\u30922027\u5e749\u670830\u65e5\u307e\u3067\u306b\u90fd\u9053\u5e9c\u770c\u3078\u63d0\u51fa\u3057\u30012027\u5e7412\u670831\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u3084\u76f8\u7d9a\u3067\u682a\u5f0f\u3092\u5f15\u304d\u7d99\u3050\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u8a72\u5f53\u3055\u305b\u308b\u305f\u3081\u306e\u6e1b\u8cc7\u306f\u3001\u8d08\u4e0e\u3088\u308a\u524d\u306b\u52b9\u529b\u3092\u751f\u3058\u3055\u305b\u3066\u304a\u304f\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u624b\u7d9a\u306b2\u301c3\u30f6\u6708\u304b\u304b\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u627f\u7d99\u8a08\u753b\u3065\u304f\u308a\u3068\u4e26\u884c\u3057\u3066\u6e96\u5099\u306b\u5165\u308b\u306e\u304c\u73fe\u5b9f\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u4f1a\u793e\u306f\u58f2\u5374\u6e96\u5099\u3092\u512a\u5148\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f8c\u7d99\u8005\u304c\u307e\u3060\u898b\u3064\u304b\u3063\u3066\u3044\u306a\u3044\u4f1a\u793e\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u4f7f\u3046\u524d\u63d0\u304c\u305d\u3082\u305d\u3082\u6210\u308a\u7acb\u3061\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u306e\u6e1b\u8cc7\u306f\u3001M&amp;A\u3067\u5168\u682a\u5f0f\u3092\u6e21\u3059\u305f\u3081\u306e\u682a\u4e3b\u6574\u7406\u306b\u76ee\u7684\u3092\u7d5e\u308b\u3068\u3001\u5224\u65ad\u304c\u3076\u308c\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u6e1b\u8cc7\u306e\u624b\u7d9a\u3068\u671f\u9593\u306e\u76ee\u5b89<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u77ed\u3067\u30822\u30f6\u6708\u524d\u5f8c\u3002\u6e1b\u8cc7\u306f\u3001\u601d\u3044\u7acb\u3063\u3066\u3059\u3050\u306b\u7d42\u308f\u308b\u624b\u7d9a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u5374\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u306a\u3089\u3001\u8b72\u53d7\u4f01\u696d\u63a2\u3057\u3092\u59cb\u3081\u308b\u524d\u306b\u7d42\u3048\u3066\u304a\u304f\u306e\u304c\u7406\u60f3\u3067\u3059\u3002\u4e0b\u8868\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304b\u3089\u767b\u8a18\u307e\u3067\u306e\u6d41\u308c\u3068\u671f\u9593\u306e\u76ee\u5b89\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u624b\u9806<\/th><th>\u4e3b\u306a\u5185\u5bb9<\/th><th>\u671f\u9593\u306e\u76ee\u5b89<\/th><\/tr><\/thead><tbody><tr><td><strong>\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70<\/strong><\/td><td>\u6e1b\u3089\u3059\u8cc7\u672c\u91d1\u306e\u984d\u3084\u52b9\u529b\u767a\u751f\u65e5\u3092\u6c7a\u3081\u308b<\/td><td>\u7dcf\u4f1a\u5f53\u65e5<\/td><\/tr><tr><td><strong>\u5b98\u5831\u516c\u544a\u3068\u500b\u5225\u50ac\u544a<\/strong><\/td><td>\u50b5\u6a29\u8005\u306b\u7570\u8b70\u3092\u8ff0\u3079\u308b\u6a5f\u4f1a\u3092\u4e0e\u3048\u308b<\/td><td>\u7570\u8b70\u7533\u8ff0\u671f\u9593\u306f1\u30f6\u6708\u4ee5\u4e0a<\/td><\/tr><tr><td><strong>\u52b9\u529b\u767a\u751f<\/strong><\/td><td>\u7dcf\u4f1a\u3067\u5b9a\u3081\u305f\u65e5\u306b\u52b9\u529b\u304c\u751f\u3058\u308b<\/td><td>\u7570\u8b70\u7533\u8ff0\u671f\u9593\u306e\u6e80\u4e86\u5f8c<\/td><\/tr><tr><td><strong>\u5909\u66f4\u767b\u8a18<\/strong><\/td><td>\u6cd5\u52d9\u5c40\u3078\u8cc7\u672c\u91d1\u306e\u5909\u66f4\u3092\u7533\u8acb\u3059\u308b<\/td><td>\u52b9\u529b\u767a\u751f\u304b\u30892\u9031\u9593\u4ee5\u5185<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3067\u6e1b\u5c11\u984d\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u5247\u3068\u3057\u3066\u3001\u6e1b\u8cc7\u306b\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6301\u3064\u682a\u4e3b\u304c\u51fa\u5e2d\u3057\u3001\u51fa\u5e2d\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e3\u5206\u306e2\u4ee5\u4e0a\u306e\u8cdb\u6210\u3067\u53ef\u6c7a\u3057\u307e\u3059\u3002\u6c7a\u3081\u308b\u4e8b\u9805\u306f\u3001\u6e1b\u3089\u3059\u8cc7\u672c\u91d1\u306e\u984d\u3001\u6e96\u5099\u91d1\u306b\u56de\u3059\u5834\u5408\u306f\u305d\u306e\u984d\u3001\u52b9\u529b\u767a\u751f\u65e5\u306e3\u3064\u3002\u30aa\u30fc\u30ca\u30fc\u304c\u682a\u5f0f\u306e7\u301c8\u5272\u3092\u6301\u3064\u4f1a\u793e\u306a\u3089\u3001\u6c7a\u8b70\u305d\u306e\u3082\u306e\u3067\u56f0\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u666e\u901a\u6c7a\u8b70\u3084\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u3067\u8db3\u308a\u308b\u5834\u5408<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u3001\u6b20\u640d\u306e\u984d\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u3067\u8cc7\u672c\u91d1\u3092\u6e1b\u3089\u3059\u5834\u5408\u306f\u666e\u901a\u6c7a\u8b70\u3067\u8db3\u308a\u307e\u3059\u3002\u5897\u8cc7\u3068\u540c\u6642\u306b\u6e1b\u8cc7\u3092\u884c\u3044\u3001\u52b9\u529b\u767a\u751f\u5f8c\u306e\u8cc7\u672c\u91d1\u304c\u5143\u306e\u984d\u3092\u4e0b\u56de\u3089\u306a\u3044\u3068\u304d\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306a\u3069\u3067\u6c7a\u3081\u3089\u308c\u307e\u3059\u3002\u6b20\u640d\u306e\u586b\u88dc\u304c\u76ee\u7684\u306a\u3089\u3001\u666e\u901a\u6c7a\u8b70\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u5148\u306b\u78ba\u304b\u3081\u3066\u304a\u304f\u4fa1\u5024\u3042\u308a\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306b\u306f1\u30f6\u6708\u4ee5\u4e0a\u304b\u304b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u672c\u91d1\u304c\u6e1b\u308b\u3068\u3001\u50b5\u6a29\u8005\u304b\u3089\u898b\u308c\u3070\u4f1a\u793e\u306e\u8ca1\u7523\u7684\u306a\u88cf\u4ed8\u3051\u304c\u8584\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u4f1a\u793e\u6cd5\u7b2c449\u6761\u306b\u3088\u308a\u3001\u5b98\u5831\u516c\u544a\u3068\u3001\u77e5\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3078\u306e\u500b\u5225\u50ac\u544a\u3092\u884c\u3044\u30011\u30f6\u6708\u4ee5\u4e0a\u306e\u7570\u8b70\u7533\u8ff0\u671f\u9593\u3092\u8a2d\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5b9a\u6b3e\u3067\u65e5\u520a\u65b0\u805e\u7d19\u304b\u96fb\u5b50\u516c\u544a\u3092\u516c\u544a\u65b9\u6cd5\u306b\u5b9a\u3081\u3066\u3044\u308c\u3070\u3001\u5b98\u5831\u3068\u306e\u4e8c\u91cd\u516c\u544a\u3067\u500b\u5225\u50ac\u544a\u3092\u7701\u7565\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3002\u516c\u544a\u306f\u682a\u4e3b\u7dcf\u4f1a\u3088\u308a\u524d\u306b\u51fa\u3059\u3053\u3068\u3082\u3067\u304d\u308b\u305f\u3081\u3001\u7dcf\u4f1a\u306e\u6e96\u5099\u3068\u4e26\u884c\u3055\u305b\u308b\u3068\u671f\u9593\u3092\u7e2e\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6c7a\u7b97\u516c\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u6e96\u5099\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u544a\u6587\u306b\u306f\u3001\u6700\u7d42\u4e8b\u696d\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u8f09\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6c7a\u7b97\u516c\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8981\u65e8\u3092\u3042\u308f\u305b\u3066\u63b2\u8f09\u3059\u308b\u305f\u3081\u3001\u539f\u7a3f\u3065\u304f\u308a\u306b\u624b\u9593\u304c\u304b\u304b\u308a\u304c\u3061\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3053\u3053\u3067\u3064\u307e\u305a\u304f\u4f8b\u304c\u610f\u5916\u3068\u591a\u304f\u3001\u6c7a\u7b97\u306e\u78ba\u5b9a\u6642\u671f\u304b\u3089\u9006\u7b97\u3057\u3066\u6bb5\u53d6\u308a\u3092\u7d44\u3080\u306e\u304c\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7570\u8b70\u304c\u51fa\u305f\u3089\u5f01\u6e08\u3084\u62c5\u4fdd\u306e\u63d0\u4f9b\u3067\u5bfe\u5fdc\u3059\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u50b5\u6a29\u8005\u304c\u7570\u8b70\u3092\u8ff0\u3079\u305f\u5834\u5408\u3001\u4f1a\u793e\u306f\u5f01\u6e08\u3059\u308b\u304b\u3001\u76f8\u5f53\u306e\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u3092\u3068\u308a\u307e\u3059\u3002\u6e1b\u8cc7\u3092\u3057\u3066\u3082\u50b5\u6a29\u8005\u3092\u5bb3\u3059\u308b\u304a\u305d\u308c\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u3053\u306e\u5bfe\u5fdc\u3082\u8981\u308a\u307e\u305b\u3093\u3002\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306b\u306f\u4e8b\u524d\u306b\u4e8b\u60c5\u3092\u8aac\u660e\u3057\u3001\u7570\u8b70\u304c\u51fa\u306a\u3044\u72b6\u614b\u3092\u3064\u304f\u3063\u3066\u304a\u304f\u306e\u304c\u5b9f\u52d9\u306e\u5b9a\u77f3\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u52b9\u529b\u767a\u751f\u3068\u5909\u66f4\u767b\u8a18<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7570\u8b70\u7533\u8ff0\u671f\u9593\u304c\u7d42\u308f\u308c\u3070\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u5b9a\u3081\u305f\u52b9\u529b\u767a\u751f\u65e5\u306b\u6e1b\u8cc7\u306e\u52b9\u529b\u304c\u751f\u3058\u307e\u3059\u3002\u624b\u7d9a\u304c\u671f\u65e5\u307e\u3067\u306b\u7d42\u308f\u308a\u305d\u3046\u306b\u306a\u3044\u3068\u304d\u306f\u3001\u52b9\u529b\u767a\u751f\u65e5\u3092\u524d\u3082\u3063\u3066\u5909\u66f4\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u52b9\u529b\u304c\u751f\u3058\u3066\u304b\u30892\u9031\u9593\u4ee5\u5185\u306b\u3001\u672c\u5e97\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u3078\u5909\u66f4\u767b\u8a18\u3092\u7533\u8acb\u3059\u308b\u6d41\u308c\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u767b\u8a18\u7533\u8acb\u306b\u6dfb\u4ed8\u3059\u308b\u4e3b\u306a\u66f8\u985e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u8a18\u7533\u8acb\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332\u3068\u682a\u4e3b\u30ea\u30b9\u30c8<\/li>\n\n\n\n<li>\u5b98\u5831\u516c\u544a\u3092\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/li>\n\n\n\n<li>\u77e5\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3078\u500b\u5225\u50ac\u544a\u3092\u3057\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762\uff08\u4e8c\u91cd\u516c\u544a\u3092\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u516c\u544a\u3092\u8a3c\u3059\u308b\u66f8\u9762\uff09<\/li>\n\n\n\n<li>\u7570\u8b70\u3092\u8ff0\u3079\u305f\u50b5\u6a29\u8005\u306b\u5f01\u6e08\u306a\u3069\u3092\u3057\u305f\u3053\u3068\u3001\u307e\u305f\u306f\u50b5\u6a29\u8005\u3092\u5bb3\u3059\u308b\u304a\u305d\u308c\u304c\u306a\u3044\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u985e\u306e\u4e0d\u5099\u306f\u767b\u8a18\u306e\u88dc\u6b63\u3067\u7d42\u308f\u3089\u305a\u3001\u5c06\u6765\u306eM&amp;A\u3067\u624b\u7d9a\u306e\u6709\u52b9\u6027\u3092\u554f\u308f\u308c\u308b\u539f\u56e0\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u53f8\u6cd5\u66f8\u58eb\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u6e1b\u8cc7\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u4e2d\u3067\u306e\u632f\u66ff\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u4e0b\u8868\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5834\u9762\u3067\u4f7f\u3046\u4ee3\u8868\u7684\u306a\u4ed5\u8a33\u306e\u4e00\u89a7\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u53d6\u5f15<\/th><th>\u501f\u65b9<\/th><th>\u8cb8\u65b9<\/th><th>\u88dc\u8db3<\/th><\/tr><\/thead><tbody><tr><td>\u7121\u511f\u6e1b\u8cc7<\/td><td>\u8cc7\u672c\u91d1<\/td><td>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td>\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u306f\u5909\u308f\u3089\u306a\u3044<\/td><\/tr><tr><td>\u6b20\u640d\u306e\u586b\u88dc<\/td><td>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td>\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1<\/td><td>\u682a\u4e3b\u7dcf\u4f1a\u3067\u640d\u5931\u306e\u51e6\u7406\u3092\u6c7a\u3081\u308b<\/td><\/tr><tr><td>\u6709\u511f\u6e1b\u8cc7\u306e\u6255\u623b\u3057<\/td><td>\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1<\/td><td>\u672a\u6255\u914d\u5f53\u91d1<\/td><td>\u652f\u6255\u6642\u306b\u307f\u306a\u3057\u914d\u5f53\u90e8\u5206\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u9810\u304b\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u8ca1\u6e90\u306b\u6255\u3044\u623b\u3059\u3068\u304d\u306f\u3001\u6255\u623b\u984d\u306e10\u5206\u306e1\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u6e96\u5099\u91d1\u306e\u5408\u8a08\u304c\u8cc7\u672c\u91d1\u306e4\u5206\u306e1\u306b\u9054\u3059\u308b\u307e\u3067\uff09\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3092\u898b\u636e\u3048\u305f\u6e1b\u8cc7\u306e\u5224\u65ad\u8ef8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u6c7a\u307e\u3063\u3066\u304b\u3089\u6e1b\u8cc7\u3092\u601d\u3044\u7acb\u3061\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u5408\u308f\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3001\u58f2\u5374\u306e\u76f8\u8ac7\u3067\u6642\u6298\u898b\u304b\u3051\u307e\u3059\u3002\u6e1b\u8cc7\u306e\u5f79\u5272\u306f\u3001\u5f8c\u7d99\u8005\u306b\u682a\u5f0f\u3092\u6e21\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-intrafamilysuccession\/\">\u89aa\u65cf\u5185\u627f\u7d99<\/a>\u3068\u3001\u793e\u5916\u3078\u5f15\u304d\u7d99\u3050<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/difference-succession-vs-ma\/\">\u7b2c\u4e09\u8005\u627f\u7d99<\/a>\u3068\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7acb\u5834\u304b\u3089\u898b\u305f\u9055\u3044\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u89aa\u65cf\u5185\u627f\u7d99<\/th><th>\u7b2c\u4e09\u8005\u627f\u7d99\uff08M&amp;A\uff09<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6e1b\u8cc7\u306e\u4e3b\u306a\u72d9\u3044<\/strong><\/td><td>\u682a\u4fa1\u306e\u5f15\u304d\u4e0b\u3052\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u5145\u8db3<\/td><td>\u682a\u4e3b\u306e\u96c6\u7d04\u3001\u682a\u4e3b\u69cb\u6210\u306e\u6574\u7406<\/td><\/tr><tr><td><strong>\u6709\u511f\u6e1b\u8cc7\u306e\u4f4d\u7f6e\u3065\u3051<\/strong><\/td><td>\u76f8\u7d9a\u4eba\u306e\u9593\u306e\u8ca1\u7523\u914d\u5206\u306e\u8abf\u6574\u306b\u4f7f\u3048\u308b<\/td><td>\u624b\u53d6\u308a\u304c\u6e1b\u308a\u3084\u3059\u304f\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b<\/td><\/tr><tr><td><strong>\u5b9f\u65bd\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/td><td>\u8d08\u4e0e\u3084\u76f8\u7d9a\u306e\u524d<\/td><td>\u8b72\u53d7\u4f01\u696d\u63a2\u3057\u3092\u59cb\u3081\u308b\u524d<\/td><\/tr><tr><td><strong>\u4e3b\u306a\u30ea\u30b9\u30af<\/strong><\/td><td>\u7d0d\u7a0e\u7336\u4e88\u306e\u6253\u3061\u5207\u308a<\/td><td>\u624b\u7d9a\u306e\u4e0d\u5099\u304c\u8868\u660e\u4fdd\u8a3c\u306e\u8ad6\u70b9\u306b\u306a\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u58f2\u5374\u524d\u306e\u6709\u511f\u6e1b\u8cc7\u306f\u624b\u53d6\u308a\u3092\u6e1b\u3089\u3057\u3084\u3059\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306b\u4f59\u5270\u8cc7\u91d1\u304c\u3042\u308b\u3068\u3001\u58f2\u5374\u524d\u306b\u6709\u511f\u6e1b\u8cc7\u3067\u53d7\u3051\u53d6\u3063\u3066\u304a\u3053\u3046\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u3002\u500b\u4eba\u682a\u4e3b\u306e\u5834\u5408\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/share-sale-tax\/\">\u682a\u5f0f\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8b72\u6e21\u76ca<\/a>\u306f20.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u6709\u511f\u6e1b\u8cc7\u3067\u53d7\u3051\u53d6\u308b\u304a\u91d1\u306e\u591a\u304f\u306f\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u6700\u9ad8\u7a0e\u7387\u3067\u306f5\u5272\u8fd1\u304f\u306b\u9054\u3059\u308b\u305f\u3081\u3001\u540c\u3058\u91d1\u984d\u3067\u3082\u624b\u53d6\u308a\u304c\u76ee\u6e1b\u308a\u3057\u3084\u3059\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6255\u623b\u3057\u984d\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u90e8\u5206\u3068\u914d\u5f53\u90e8\u5206\u306b\u6309\u5206\u3055\u308c\u308b<\/h4>\n\n\n\n<p 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class=\"has-inline-color\">\u6240\u5f97\u7a0e\u6cd5\u7b2c25\u6761<\/mark><\/a>\u3067\u3001\u9ed2\u5b57\u304c\u7d9a\u3044\u305f\u4f1a\u793e\u307b\u3069\u6ce8\u610f\u3057\u305f\u3044\u8ad6\u70b9\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6cd5\u4eba\u682a\u4e3b\u306a\u3089\u7d50\u8ad6\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u8b72\u6e21\u4ee3\u91d1<\/a>\u306f\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002\u30aa\u30fc\u30ca\u30fc\u304c\u53d7\u3051\u53d6\u308b\u306b\u306f\u3001\u914d\u5f53\u3084\u5f79\u54e1\u9000\u8077\u91d1\u3001\u6e05\u7b97\u306b\u3088\u308b\u5206\u914d\u306a\u3069\u3092\u7d4c\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6709\u511f\u6e1b\u8cc7\u3082\u305d\u306e\u624b\u6bb5\u306e\u4e00\u3064\u3067\u3059\u3002\u9000\u8077\u91d1\u4ee5\u5916\u306f\u914d\u5f53\u6271\u3044\u306e\u90e8\u5206\u304c\u51fa\u3084\u3059\u304f\u3001\u682a\u5f0f\u8b72\u6e21\u3088\u308a\u624b\u53d6\u308a\u304c\u5c11\u306a\u304f\u306a\u308b\u5834\u9762\u304c\u591a\u3044\u305f\u3081\u3001\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u3076\u6bb5\u968e\u3067\u53d7\u3051\u53d6\u308a\u65b9\u307e\u3067\u6bd4\u3079\u3066\u304a\u304f\u306e\u304c\u5f97\u7b56\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/a>\u3082\u6b20\u640d\u306e\u586b\u88dc\u3067\u306f\u6d88\u3048\u306a\u3044\u305f\u3081\u3001\u4fa1\u683c\u3084\u7a0e\u52d9\u306e\u8ad6\u70b9\u306f\u6b8b\u3063\u305f\u307e\u307e\u3002\u898b\u305f\u76ee\u3092\u6574\u3048\u308b\u3088\u308a\u3001\u6570\u5b57\u306e\u4e2d\u8eab\u3092\u8aac\u660e\u3067\u304d\u308b\u6e96\u5099\u306b\u6642\u9593\u3092\u4f7f\u3046\u65b9\u304c\u4ea4\u6e09\u3067\u306f\u52b9\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u57fa\u672c\u5408\u610f\u306e\u5f8c\u306f\u8b72\u53d7\u4f01\u696d\u3068\u306e\u8abf\u6574\u304c\u8981\u308b<\/h3>\n\n\n\n<p 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/representation-warranty\/\">\u8868\u660e\u4fdd\u8a3c<\/a>\u3084\u7279\u5225\u88dc\u511f\u306e\u6761\u9805\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3002\u6e1b\u8cc7\u306f\u58f2\u5374\u6d3b\u52d5\u306e\u524d\u306b\u7d42\u3048\u3001\u95a2\u4fc2\u66f8\u985e\u3092\u4e00\u5f0f\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u6e1b\u8cc7\u3092\u6c7a\u3081\u308b\u524d\u306e\u78ba\u8a8d\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u304c\u58f2\u5374\u524d\u306e\u8cc7\u672c\u653f\u7b56\u306e\u76f8\u8ac7\u3067\u6700\u521d\u306b\u78ba\u304b\u3081\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\">\u3088\u304f\u3042\u308b\u76f8\u8ac7\u3068\u3057\u3066\u3001\u5e74\u554610\u5104\u5186\u53f0\u306e\u88fd\u9020\u696d\u3067\u3001\u5275\u696d\u671f\u306b\u51fa\u8cc7\u3057\u305f\u5143\u5f79\u54e1\u306e\u89aa\u65cf\u304c\u682a\u5f0f\u306e1\u5272\u307b\u3069\u3092\u6301\u3063\u3066\u3044\u305f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u904e\u53bb\u306e\u8d64\u5b57\u3067\u5229\u76ca\u5270\u4f59\u91d1\u304c\u8584\u304f\u3001\u4f1a\u793e\u3067\u8cb7\u3044\u53d6\u308b\u67a0\u304c\u8db3\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u3053\u3067\u7121\u511f\u6e1b\u8cc7\u3067\u67a0\u3092\u78ba\u4fdd\u3057\u3001\u89aa\u65cf\u306e\u540c\u610f\u3092\u5f97\u3066\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3002\u5168\u682a\u5f0f\u3092\u8b72\u6e21\u3067\u304d\u308b\u5f62\u3092\u6574\u3048\u3066\u304b\u3089\u8b72\u53d7\u4f01\u696d\u3068\u306e\u4ea4\u6e09\u306b\u5165\u3063\u305f\u3053\u3068\u3067\u3001\u4fa1\u683c\u4ee5\u5916\u306e\u6761\u4ef6\u8abf\u6574\u306b\u6642\u9593\u3092\u5272\u3051\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u6e1b\u8cc7\u3068\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e1b\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306b\u7d4c\u55b6\u8005\u304c\u8ff7\u3044\u3084\u3059\u3044\u70b9\u3092\u3001\u8cea\u554f\u5f62\u5f0f\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756957893679\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u8cc7\u672c\u91d1\u30921\u5186\u307e\u3067\u6e1b\u3089\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4f1a\u793e\u6cd5\u306b\u6700\u4f4e\u8cc7\u672c\u91d1\u306e\u5b9a\u3081\u306f\u306a\u3044\u305f\u3081\u3001\u624b\u7d9a\u4e0a\u306f\u53ef\u80fd\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u8a31\u8a8d\u53ef\u306b\u306f\u8cc7\u672c\u91d1\u306e\u4e0b\u9650\u3092\u8a2d\u3051\u305f\u3082\u306e\u304c\u3042\u308a\u3001\u7279\u5b9a\u5efa\u8a2d\u696d\u306e\u8a31\u53ef\u3067\u306f\u8cc7\u672c\u91d12,000\u4e07\u5186\u4ee5\u4e0a\u306a\u3069\u306e\u8ca1\u7523\u7684\u306a\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5165\u672d\u53c2\u52a0\u8cc7\u683c\u3084\u878d\u8cc7\u6761\u4ef6\u306b\u97ff\u304f\u3053\u3068\u3082\u3002\u73fe\u5834\u3067\u306f\u3001\u8a31\u8a8d\u53ef\u3068\u53d6\u5f15\u6761\u4ef6\u3092\u4e00\u89a7\u306b\u3057\u3066\u304b\u3089\u6e1b\u3089\u3059\u984d\u3092\u6c7a\u3081\u308b\u306e\u304c\u57fa\u672c\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756958038398\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u5927\u624b\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u306b\u306a\u3063\u305f\u3089\u3001\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u3067\u3082\u4e2d\u5c0f\u4f01\u696d\u306e\u7a0e\u5236\u306f\u4f7f\u3048\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8cc7\u672c\u91d15\u5104\u5186\u4ee5\u4e0a\u306e\u4f1a\u793e\u306e100\uff05\u5b50\u4f1a\u793e\u306b\u306a\u308b\u3068\u3001\u8cc7\u672c\u91d1\u304c1\u5104\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u8efd\u6e1b\u7a0e\u7387\u3084\u4ea4\u969b\u8cbb\u306e\u5b9a\u984d\u63a7\u9664\u3068\u3044\u3063\u305f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5800.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u7279\u4f8b<\/mark><\/a>\u306f\u4f7f\u3048\u307e\u305b\u3093\u3002\u89aa\u4f1a\u793e\u3068\u81ea\u793e\u306e\u8cc7\u672c\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u306f\u30012026\u5e744\u6708\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u306e\u898f\u6a21\u3092\u78ba\u304b\u3081\u3001\u58f2\u5374\u5f8c\u306e\u4f1a\u793e\u306e\u7a0e\u8ca0\u62c5\u3082\u8a66\u7b97\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756958073024\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u6e1b\u8cc7\u3068\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374\u306f\u4f55\u304c\u9055\u3044\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6e1b\u8cc7\u306f\u8cc7\u672c\u91d1\u306e\u984d\u3092\u6e1b\u3089\u3059\u624b\u7d9a\u3067\u3001\u682a\u5f0f\u306e\u6570\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-treasury-cancel\/\">\u81ea\u5df1\u682a\u5f0f\u306e\u6d88\u5374<\/a>\u306f\u3001\u4f1a\u793e\u304c\u6301\u3064\u81ea\u793e\u682a\u3092\u6d88\u3057\u3066\u682a\u5f0f\u306e\u6570\u3092\u6e1b\u3089\u3059\u624b\u7d9a\u3067\u3001\u8cc7\u672c\u91d1\u306f\u6e1b\u3089\u306a\u3044\u307e\u307e\u3002\u58f2\u5374\u524d\u306e\u682a\u4e3b\u6574\u7406\u3067\u306f\u3001\u8cb7\u3044\u53d6\u3063\u305f\u682a\u5f0f\u3092\u6d88\u5374\u3057\u3066\u682a\u4e3b\u540d\u7c3f\u3092\u6574\u3048\u3001\u6e1b\u8cc7\u306f\u305d\u306e\u8cb7\u53d6\u308a\u306e\u8ca1\u6e90\u3065\u304f\u308a\u306b\u4f7f\u3046\u3001\u3068\u3044\u3046\u5f79\u5272\u5206\u62c5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756958097446\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u6e1b\u8cc7\u3092\u3057\u305f\u3053\u3068\u306f\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u77e5\u3089\u308c\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p 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class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u6e1b\u8cc7\u306e\u8cbb\u7528\u306f\u3069\u306e\u304f\u3089\u3044\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p 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is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 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