{"id":5307,"date":"2026-06-15T10:26:59","date_gmt":"2026-06-15T01:26:59","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=5307"},"modified":"2026-06-15T18:52:17","modified_gmt":"2026-06-15T09:52:17","slug":"negative-goodwill-ma","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill-ma\/","title":{"rendered":"\u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\uff5cM&A\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u767a\u751f\u76ca\u306e\u4ed5\u8a33\u30fb\u7a0e\u52d9\u3092\u89e3\u8aac"},"content":{"rendered":"\n

\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u4fa1\u683c\u3067\u4f1a\u793e\u3092\u8b72\u308a\u53d7\u3051\u305f\u3068\u304d\u751f\u3058\u308b\u5dee\u984d\u306e\u610f\u5473\u3092\u3001\u5272\u5b89\u306b\u898b\u3048\u308b\u53d6\u5f15\u306e\u88cf\u306b\u6f5c\u3080\u30ea\u30b9\u30af\u3068\u3042\u308f\u305b\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u8cb7\u3044\u624b\u4f01\u696d\u306e\u51e6\u7406\u304b\u3089\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u4e0d\u5f53\u306a\u5024\u5f15\u304d\u3092\u9632\u3050\u305f\u3081\u306e\u5099\u3048\u307e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u4f8b\u306b\u5373\u3057\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\n
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\"\"<\/a><\/figure>\n<\/div>\n\n\n\n
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\"\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. \u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\uff5cM&A\u3067\u7d14\u8cc7\u7523\u3088\u308a\u5b89\u304f\u8cb7\u3048\u305f\u3068\u304d\u306e\u5dee\u984d<\/a>
    1. \u6b63\u306e\u306e\u308c\u3093\u3068\u306e\u9055\u3044<\/a><\/li>
    2. \u306a\u305c\u300c\u7570\u5e38\u306a\u5229\u76ca\u300d\u3068\u3057\u3066\u6271\u3046\u306e\u304b<\/a><\/li><\/ol><\/li>
    3. \u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u4e3b\u306a\u539f\u56e0<\/a>
      1. \u7c3f\u5916\u50b5\u52d9\u30fb\u5076\u767a\u50b5\u52d9\u304c\u96a0\u308c\u3066\u3044\u308b<\/a><\/li>
      2. \u8a34\u8a1f\u3084\u696d\u7e3e\u60aa\u5316\u306e\u30ea\u30b9\u30af<\/a><\/li>
      3. \u6e05\u7b97\u3088\u308a\u58f2\u5374\u3092\u9078\u3076\u7d4c\u6e08\u5408\u7406\u6027<\/a><\/li>
      4. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u60f3\u3044\u304c\u4fa1\u683c\u306b\u51fa\u308b\u5834\u5408<\/a><\/li><\/ol><\/li>
      5. \u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\uff5c\u7279\u5225\u5229\u76ca\u3078\u306e\u4e00\u62ec\u8a08\u4e0a<\/a>
        1. \u4f1a\u8a08\u4ed5\u8a33\u306e\u8003\u3048\u65b9<\/a><\/li>
        2. IFRS\u3068\u306e\u9055\u3044<\/a><\/li><\/ol><\/li>
        3. \u8ca0\u306e\u306e\u308c\u3093\u306e\u7a0e\u52d9\uff5c\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u30685\u5e74\u76ca\u91d1\u7b97\u5165<\/a>
          1. 3\u3064\u306e\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/a><\/li>
          2. \u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u30ba\u30ec\u3092\u4e0b\u8868\u3067\u78ba\u8a8d<\/a><\/li>
          3. \u8cc7\u91d1\u7e70\u308a\u3068\u7d0d\u7a0e\u8a08\u753b\u3078\u306e\u5f71\u97ff<\/a><\/li><\/ol><\/li>
          4. \u682a\u5f0f\u8b72\u6e21\u3067\u306f\u8ca0\u306e\u306e\u308c\u3093\u304c\u8868\u306b\u51fa\u306b\u304f\u3044<\/a>
            1. \u30b9\u30ad\u30fc\u30e0\u306b\u3088\u3063\u3066\u8ad6\u70b9\u304c\u5909\u308f\u308b<\/a><\/li><\/ol><\/li>
            2. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u8ca0\u306e\u306e\u308c\u3093\u306e\u610f\u5473<\/a>
              1. \u5b89\u304f\u898b\u3089\u308c\u306a\u3044\u305f\u3081\u306e\u4e8b\u524d\u70b9\u691c<\/a><\/li>
              2. \u65e9\u3081\u306e\u4f01\u696d\u4fa1\u5024\u628a\u63e1\u304c\u4ea4\u6e09\u529b\u306b\u306a\u308b<\/a><\/li><\/ol><\/li>
              3. \u8ca0\u306e\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
              4. \u8ca0\u306e\u306e\u308c\u3093\u306eM&A\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n

                \u300c\u3046\u3061\u306e\u4f1a\u793e\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u2026\u300d\u3001\u300c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3093\u3060\u308d\u3046\u2026\u300d\u3002\u305d\u306e\u3088\u3046\u306a\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306e\u4e0d\u5b89\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051M&A\u4ef2\u4ecb\u4f1a\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u300120\u5e74\u9593\u30fb500\u4ef6\u4ee5\u4e0a\u306e\u652f\u63f4\u5b9f\u7e3e\u306b\u57fa\u3065\u304d\u3001\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u304a\u8a71\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

                \uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\uff5cM&A\u3067\u7d14\u8cc7\u7523\u3088\u308a\u5b89\u304f\u8cb7\u3048\u305f\u3068\u304d\u306e\u5dee\u984d<\/h2>\n\n\n\n

                \u300c\u7d14\u8cc7\u7523\u3088\u308a\u5b89\u304f\u8cb7\u3048\u308b\u306a\u3089\u3001\u5f97\u306a\u8a71\u3067\u3059\u3088\u306d\u300d\u3002M&A\u306e\u76f8\u8ac7\u73fe\u5834\u3067\u3001\u8b72\u53d7\u4f01\u696d\u304b\u3089\u3088\u304f\u51fa\u308b\u8a00\u8449\u3067\u3059\u3002\u4f1a\u8a08\u306e\u4e16\u754c\u3067\u306f\u3001\u305d\u306e\u5dee\u984d\u3092\u8ca0\u306e\u306e\u308c\u3093\u3068\u547c\u3073\u307e\u3059\u3002\u6255\u3063\u305f\u91d1\u984d\u3088\u308a\u3001\u5f15\u304d\u7d99\u3050\u4f1a\u793e\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u307b\u3046\u304c\u5927\u304d\u3044\u3068\u304d\u306b\u751f\u3058\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n

                \u306e\u308c\u3093\u306e\u5168\u4f53\u50cf\u306fM&A\u306e\u306e\u308c\u3093<\/mark><\/a>\u3067\u3001\u4f1a\u793e\u306e\u5024\u3065\u3051\u5168\u4f53\u306f\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u3067\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                \u6b63\u306e\u306e\u308c\u3093\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n

                \u901a\u5e38\u306eM&A\u3067\u306f\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u9867\u5ba2\u57fa\u76e4\u3001\u6280\u8853\u3068\u3044\u3063\u305f\u6c7a\u7b97\u66f8\u306b\u8f09\u3089\u306a\u3044\u4fa1\u5024\u3092\u898b\u8fbc\u307f\u3001\u7d14\u8cc7\u7523\u3088\u308a\u9ad8\u3044\u91d1\u984d\u3067\u53d6\u5f15\u304c\u6210\u7acb\u3057\u307e\u3059\u3002\u3053\u306e\u8d85\u904e\u5206\u304c\u6b63\u306e\u306e\u308c\u3093\u3067\u3059\u3002\u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u305d\u306e\u9006\u3002\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u91d1\u984d\u3067\u53d6\u5f97\u3067\u304d\u305f\u3068\u304d\u306e\u5dee\u984d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                \u511f\u5374\u306e\u6709\u7121\u3067\u6271\u3044\u304c\u5206\u304b\u308c\u308b<\/h4>\n\n\n\n

                \u6b63\u306e\u306e\u308c\u3093\u306f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u65e5\u672c\u57fa\u6e96\u3067\u306f20\u5e74\u4ee5\u5185\u3067\u511f\u5374\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u5229\u76ca\u3078\u306e\u52b9\u304d\u65b9\u306f\u306e\u308c\u3093\u511f\u5374<\/mark><\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4e00\u65b9\u306e\u8ca0\u306e\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u3001\u5f8c\u3067\u898b\u308b\u3068\u304a\u308a\u4e00\u62ec\u3067\u5229\u76ca\u5316\u3055\u308c\u307e\u3059\u3002\u540c\u3058\u300c\u306e\u308c\u3093\u300d\u3067\u3082\u3001\u51e6\u7406\u306f\u6b63\u53cd\u5bfe\u3067\u3059\u3002<\/p>\n\n\n\n

                \u306a\u305c\u300c\u7570\u5e38\u306a\u5229\u76ca\u300d\u3068\u3057\u3066\u6271\u3046\u306e\u304b<\/h3>\n\n\n\n

                \u7d14\u8cc7\u7523\u3088\u308a\u5b89\u304f\u8cb7\u3048\u308b\u306e\u306f\u3001\u8868\u9762\u4e0a\u306f\u8b72\u53d7\u4f01\u696d\u304c\u5f97\u3092\u3057\u305f\u72b6\u614b\u3002\u7406\u5c48\u306e\u3046\u3048\u3067\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306f\u5ec3\u696d\u3057\u3066\u8cc7\u7523\u3092\u63db\u91d1\u3057\u305f\u307b\u3046\u304c\u624b\u53d6\u308a\u306f\u591a\u3044\u306f\u305a\u3067\u3001\u308f\u3056\u308f\u3056\u5b89\u304f\u624b\u653e\u3059\u7406\u7531\u306f\u4e4f\u3057\u3044\u3068\u3082\u3044\u3048\u307e\u3059\u3002\u3060\u304b\u3089\u3053\u305d\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u8ca0\u306e\u306e\u308c\u3093\u3092\u901a\u5e38\u3067\u306f\u8d77\u3053\u308a\u306b\u304f\u3044\u73fe\u8c61\u3068\u4f4d\u7f6e\u3065\u3051\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u307e\u305a\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u8a55\u4fa1\u3092\u898b\u76f4\u3059<\/h4>\n\n\n\n

                \u305d\u3053\u3067\u6c42\u3081\u3089\u308c\u308b\u306e\u304c\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8a55\u4fa1\u306b\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u78ba\u304b\u3081\u308b\u624b\u7d9a\u3067\u3059\u3002\u70b9\u691c\u3057\u3066\u3082\u5dee\u984d\u304c\u6b8b\u308b\u306a\u3089\u3001\u305d\u306e\u91d1\u984d\u3092\u8ca0\u306e\u306e\u308c\u3093\u767a\u751f\u76ca\u3068\u3057\u3066\u3001\u305d\u306e\u671f\u306e\u7279\u5225\u5229\u76ca\u306b\u4e00\u62ec\u8a08\u4e0a\u3057\u307e\u3059\u3002\u672c\u696d\u306e\u5229\u76ca\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u898b\u305b\u308b\u3001\u3068\u3044\u3046\u767a\u60f3\u306a\u306e\u3067\u3059\u3002\u3059\u3053\u3057\u4e0d\u601d\u8b70\u306a\u5229\u76ca\u3060\u3068\u611f\u3058\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u4e3b\u306a\u539f\u56e0<\/h2>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306f\u300c\u6398\u308a\u51fa\u3057\u7269\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4fa1\u683c\u304c\u4e0b\u304c\u308b\u7406\u7531\u304c\u3001\u5e02\u5834\u3084\u4ea4\u6e09\u306b\u7e54\u308a\u8fbc\u307e\u308c\u305f\u7d50\u679c\u3067\u3042\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u4e0b\u8868\u306b\u3001\u73fe\u5834\u3067\u5b9f\u969b\u306b\u898b\u304b\u3051\u308b\u4e3b\u306a\u539f\u56e0\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u767a\u751f\u539f\u56e0<\/th>M&A\u306e\u73fe\u5834\u3067\u306e\u4e2d\u8eab<\/th><\/tr><\/thead>
                \u7c3f\u5916\u50b5\u52d9\u30fb\u5076\u767a\u50b5\u52d9<\/strong><\/td>\u672a\u6255\u6b8b\u696d\u4ee3\u3084\u50b5\u52d9\u4fdd\u8a3c\u306a\u3069\u3001\u6c7a\u7b97\u66f8\u306b\u51fa\u3066\u3044\u306a\u3044\u8ca0\u62c5\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u89aa\u65cf\u4f1a\u793e\u3068\u306e\u4fdd\u8a3c\u95a2\u4fc2\u304c\u8868\u306b\u51fa\u3066\u3044\u306a\u3044\u4f8b\u304c\u3042\u308b<\/td><\/tr>
                \u8a34\u8a1f\u30fb\u8ce0\u511f\u30ea\u30b9\u30af<\/strong><\/td>\u4fc2\u4e89\u4e2d\u306e\u6848\u4ef6\u3084\u5c06\u6765\u306e\u640d\u5bb3\u8ce0\u511f\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u8b72\u53d7\u4f01\u696d\u306f\u305d\u306e\u30ea\u30b9\u30af\u5206\u3092\u4fa1\u683c\u304b\u3089\u5dee\u3057\u5f15\u304f<\/td><\/tr>
                \u7d99\u7d9a\u7684\u306a\u696d\u7e3e\u60aa\u5316<\/strong><\/td>\u8d64\u5b57\u304c\u7d9a\u304d\u518d\u5efa\u30b3\u30b9\u30c8\u304c\u304b\u3055\u3080\u3068\u3001\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u91d1\u984d\u3067\u3057\u304b\u8cb7\u3044\u624b\u304c\u4ed8\u304b\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/td><\/tr>
                \u6e05\u7b97\u30b3\u30b9\u30c8\u306e\u56de\u907f<\/strong><\/td>\u6e05\u7b97\u3088\u308a\u5b89\u5024\u3067\u8b72\u6e21\u3057\u305f\u307b\u3046\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u304c\u6b8b\u308b\u5834\u9762\u3082\u3042\u308b<\/td><\/tr>
                \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u60f3\u3044<\/strong><\/td>\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3092\u6b8b\u3057\u305f\u3044\u3068\u3044\u3046\u601d\u3044\u304c\u3001\u4fa1\u683c\u3088\u308a\u5b58\u7d9a\u3092\u512a\u5148\u3055\u305b\u308b\u3053\u3068\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u7c3f\u5916\u50b5\u52d9\u30fb\u5076\u767a\u50b5\u52d9\u304c\u96a0\u308c\u3066\u3044\u308b<\/h3>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306e\u88cf\u5074\u3067\u6700\u3082\u591a\u3044\u306e\u304c\u3001\u6c7a\u7b97\u66f8\u306b\u8868\u308c\u306a\u3044\u8ca0\u62c5\u3067\u3059\u3002\u9000\u8077\u91d1\u306e\u7a4d\u7acb\u4e0d\u8db3\u3001\u8cb7\u3044\u623b\u3057\u6761\u9805\u3001\u95a2\u9023\u4f1a\u793e\u3078\u306e\u4fdd\u8a3c\u3002\u3053\u3046\u3057\u305f\u9805\u76ee\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u898b\u3064\u3051\u305f\u5206\u3060\u3051\u4fa1\u683c\u3092\u62bc\u3057\u4e0b\u3052\u308b\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u3060\u304b\u3089\u3053\u305d\u8b72\u53d7\u4f01\u696d\u306f\u8abf\u67fb\u3092\u91cd\u306d\u307e\u3059\u3002\u7c3f\u5916\u306e\u8ca0\u62c5\u3092\u6398\u308a\u8d77\u3053\u3059\u8996\u70b9\u306f\u96a0\u308c\u305f\u30ea\u30b9\u30af\u306e\u8abf\u67fb<\/mark><\/a>\u3067\u5177\u4f53\u7684\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u8a34\u8a1f\u3084\u696d\u7e3e\u60aa\u5316\u306e\u30ea\u30b9\u30af<\/h3>\n\n\n\n

                \u4fc2\u4e89\u3084\u884c\u653f\u51e6\u5206\u306e\u53ef\u80fd\u6027\u3001\u4e3b\u529b\u53d6\u5f15\u5148\u306e\u96e2\u53cd\u3001\u7d9a\u304f\u8d64\u5b57\u3002\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u524a\u308b\u6750\u6599\u304c\u3042\u308b\u3068\u3001\u305d\u306e\u5206\u3060\u3051\u8a55\u4fa1\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002\u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u3053\u3046\u3057\u305f\u30de\u30a4\u30ca\u30b9\u8981\u56e0\u3092\u4fa1\u683c\u304c\u5148\u53d6\u308a\u3057\u305f\u59ff\u3067\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

                \u6e05\u7b97\u3088\u308a\u58f2\u5374\u3092\u9078\u3076\u7d4c\u6e08\u5408\u7406\u6027<\/h3>\n\n\n\n

                \u4f1a\u793e\u3092\u305f\u305f\u3080\u306b\u306f\u3001\u767b\u8a18\u3084\u50b5\u6a29\u8005\u5bfe\u5fdc\u3001\u5728\u5eab\u51e6\u5206\u3068\u3044\u3063\u305f\u30b3\u30b9\u30c8\u3068\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u624b\u9593\u3068\u8cbb\u7528\u3092\u7a4d\u307f\u4e0a\u3052\u308b\u3068\u3001\u7d14\u8cc7\u7523\u3092\u591a\u5c11\u4e0b\u56de\u308b\u91d1\u984d\u3067\u3082\u3001\u8b72\u6e21\u3057\u305f\u307b\u3046\u304c\u624b\u53d6\u308a\u304c\u6b8b\u308b\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5b89\u304f\u58f2\u308b\u9078\u629e\u304c\u3001\u6570\u5b57\u306e\u3046\u3048\u3067\u5408\u7406\u7684\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u60f3\u3044\u304c\u4fa1\u683c\u306b\u51fa\u308b\u5834\u5408<\/h3>\n\n\n\n

                \u6570\u5b57\u3060\u3051\u3067\u306f\u8aac\u660e\u3057\u304d\u308c\u306a\u3044\u306e\u304cM&A\u3067\u3059\u3002\u5f8c\u7d99\u8005\u4e0d\u5728\u3092\u89e3\u6d88\u3057\u305f\u3044\u3001\u9577\u304f\u80b2\u3066\u305f\u4f1a\u793e\u3092\u78ba\u5b9f\u306b\u6b8b\u3057\u305f\u3044\u3002\u305d\u3093\u306a\u9858\u3044\u304c\u3001\u7d14\u8cc7\u7523\u3092\u308f\u305a\u304b\u306b\u4e0b\u56de\u308b\u91d1\u984d\u3067\u306e\u8b72\u6e21\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5b89\u304f\u898b\u3048\u3066\u3082\u3001\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u306f\u7b4b\u306e\u901a\u3063\u305f\u5224\u65ad\u3002\u4eba\u306e\u601d\u3044\u304c\u4fa1\u683c\u306b\u8868\u308c\u308b\u306e\u3082\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&A\u3089\u3057\u3055\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\uff5c\u7279\u5225\u5229\u76ca\u3078\u306e\u4e00\u62ec\u8a08\u4e0a<\/h2>\n\n\n\n

                \u3053\u3053\u304b\u3089\u306f\u8b72\u53d7\u4f01\u696d\u306e\u5e33\u7c3f\u3067\u3069\u3046\u51e6\u7406\u3059\u308b\u304b\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u6b63\u306e\u306e\u308c\u3093\u304c\u5b9a\u671f\u511f\u5374\u306a\u306e\u306b\u5bfe\u3057\u3001\u8ca0\u306e\u306e\u308c\u3093\u306f\u767a\u751f\u3057\u305f\u671f\u306e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a\u3057\u307e\u3059\u3002\u4f1a\u8a08\u5168\u4f53\u306e\u6d41\u308c\u306fM&A\u306e\u4f1a\u8a08\u51e6\u7406<\/mark><\/a>\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u4f1a\u8a08\u4ed5\u8a33\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n

                \u51e6\u7406\u306e\u9806\u756a\u306f\u304a\u304a\u3080\u306d\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6642\u4fa1\u3067\u53d7\u3051\u5165\u308c\u3001\u8a55\u4fa1\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u70b9\u691c\u3059\u308b\u3002\u305d\u308c\u3067\u3082\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u306a\u3089\u3001\u5dee\u984d\u3092\u8ca0\u306e\u306e\u308c\u3093\u767a\u751f\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                \u8a08\u4e0a\u5148\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7279\u5225\u5229\u76ca\u3002\u55b6\u696d\u5229\u76ca\u3084\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u533a\u5225\u3055\u308c\u308b\u305f\u3081\u3001\u672c\u696d\u306e\u7a3c\u3050\u529b\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u8aad\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6c7a\u7b97\u306e\u898b\u3048\u65b9\u304c\u4e00\u6642\u7684\u306b\u6d3e\u624b\u306b\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u4ed5\u8a33\u4f8b<\/h4>\n\n\n\n

                \u4e0b\u8868\u306f\u3001\u73fe\u91d1\u9810\u91d11\u5104\u5186\u30fb\u4e0d\u52d5\u75234\u5104\u5186\u30fb\u501f\u5165\u91d12\u5104\u5186\u306e\u4f1a\u793e\u3092\u30012\u5104\u5186\u3067\u8b72\u308a\u53d7\u3051\u305f\u3068\u4eee\u5b9a\u3057\u305f\u4eee\u4f8b\u3067\u3059\u3002\u6642\u4fa1\u7d14\u8cc7\u7523\u306f3\u5104\u5186\u306a\u306e\u3067\u3001\u5dee\u984d\u306e1\u5104\u5186\u304c\u8ca0\u306e\u306e\u308c\u3093\u767a\u751f\u76ca\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u501f\u65b9<\/th>\u91d1\u984d<\/th>\u8cb8\u65b9<\/th>\u91d1\u984d<\/th><\/tr><\/thead>
                \u73fe\u91d1\u9810\u91d1<\/td>1\u5104\u5186<\/td>\u501f\u5165\u91d1<\/td>2\u5104\u5186<\/td><\/tr>
                \u4e0d\u52d5\u7523<\/td>4\u5104\u5186<\/td>\u73fe\u91d1\u9810\u91d1\uff08\u53d6\u5f97\u5bfe\u4fa1\uff09<\/td>2\u5104\u5186<\/td><\/tr>
                <\/td><\/td>\u8ca0\u306e\u306e\u308c\u3093\u767a\u751f\u76ca<\/td>1\u5104\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u5dee\u984d\u3092\u4e00\u62ec\u3067\u8a8d\u8b58\u3057\u3001\u305d\u306e\u307e\u307e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\u55b6\u696d\u6a29\u3068\u306e\u5207\u308a\u5206\u3051\u304c\u6c17\u306b\u306a\u308b\u65b9\u306f\u55b6\u696d\u6a29<\/mark><\/a>\u306e\u89e3\u8aac\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                IFRS\u3068\u306e\u9055\u3044<\/h3>\n\n\n\n

                IFRS\u306b\u306f\u65e5\u672c\u57fa\u6e96\u306e\u7279\u5225\u5229\u76ca\u3068\u3044\u3046\u533a\u5206\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u8ca0\u306e\u306e\u308c\u3093\u306f\u55b6\u696d\u5229\u76ca\u306e\u306a\u304b\u306b\u53d6\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u5229\u76ca\u3068\u3057\u3066\u4e00\u6c17\u306b\u8a08\u4e0a\u3059\u308b\u70b9\u306f\u540c\u3058\u3067\u3082\u3001\u898b\u3048\u308b\u5834\u6240\u304c\u5909\u308f\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8868\u793a\u4f4d\u7f6e\u306e\u9055\u3044\u306b\u6ce8\u610f\u3059\u308b<\/h4>\n\n\n\n

                \u7d50\u679c\u3068\u3057\u3066\u3001IFRS\u3092\u9069\u7528\u3059\u308b\u4f1a\u793e\u3067\u306f\u53d6\u5f97\u6642\u306e\u696d\u7e3e\u304c\u6025\u306b\u4f38\u3073\u3066\u898b\u3048\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u8907\u6570\u57fa\u6e96\u3092\u898b\u6bd4\u3079\u308b\u3068\u304d\u306f\u3001\u540c\u3058\u8ca0\u306e\u306e\u308c\u3093\u3067\u3082\u8868\u793a\u4f4d\u7f6e\u304c\u9055\u3046\u524d\u63d0\u3067\u8aad\u3080\u3068\u8aa4\u89e3\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002\u53d6\u5f97\u5bfe\u4fa1\u306e\u914d\u5206\u305d\u306e\u3082\u306e\u306fPPA\u3067\u306e\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1<\/mark><\/a>\u304c\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306e\u7a0e\u52d9\uff5c\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u30685\u5e74\u76ca\u91d1\u7b97\u5165<\/h2>\n\n\n\n

                \u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u6271\u3044\u304c\u305a\u308c\u308b\u306e\u304c\u3001\u8ca0\u306e\u306e\u308c\u3093\u306e\u5384\u4ecb\u306a\u3068\u3053\u308d\u3067\u3059\u3002\u4f1a\u8a08\u306f\u4e00\u62ec\u5229\u76ca\u3001\u7a0e\u52d9\u306f\u6642\u9593\u3092\u304b\u3051\u305f\u76ca\u91d1\u7b97\u5165\u3002\u4e8b\u696d\u8b72\u6e21\u3084\u975e\u9069\u683c\u5408\u4f75\u3067\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u76f4\u63a5\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u3001\u7a0e\u52d9\u3067\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u6cd5\u4eba\u7a0e\u6cd5\u30fbe-Gov\u6cd5\u4ee4\u691c\u7d22<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n

                3\u3064\u306e\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/h3>\n\n\n\n

                \u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u306f\u3001\u4e2d\u8eab\u306b\u3088\u3063\u30663\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u76ca\u91d1\u3078\u5909\u308f\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9055\u3046\u70b9\u304c\u3001\u5b9f\u52d9\u306e\u52d8\u6240\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u9000\u8077\u7d66\u4e0e\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/h4>\n\n\n\n

                \u5f15\u304d\u7d99\u3044\u3060\u5f93\u696d\u54e1\u306e\u9000\u8077\u7d66\u4e0e\u50b5\u52d9\u306b\u3042\u305f\u308b\u90e8\u5206\u3067\u3059\u3002\u305d\u306e\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u308a\u9000\u8077\u91d1\u3092\u652f\u6255\u3063\u305f\u308a\u3057\u305f\u3068\u304d\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u76ca\u91d1\u3078\u7b97\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                \u77ed\u671f\u91cd\u8981\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/h4>\n\n\n\n

                \u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u7dcf\u984d\u306e20\uff05\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u3001\u304a\u304a\u3080\u306d3\u5e74\u4ee5\u5185\u306b\u5c65\u884c\u304c\u898b\u8fbc\u307e\u308c\u308b\u91cd\u8981\u306a\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408\u306b\u8a2d\u5b9a\u3057\u307e\u3059\u3002\u640d\u5931\u304c\u5b9f\u969b\u306b\u51fa\u305f\u3068\u304d\u30843\u5e74\u304c\u904e\u304e\u305f\u3068\u304d\u306b\u53d6\u308a\u5d29\u3057\u3001\u76ca\u91d1\u3068\u3059\u308b\u6271\u3044\u3067\u3059\u3002<\/p>\n\n\n\n

                \u5dee\u984d\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a<\/h4>\n\n\n\n

                \u4e0a\u306e2\u3064\u3092\u9664\u3044\u305f\u6b8b\u308a\u304c\u5dee\u984d\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u3067\u3059\u3002\u4f1a\u8a08\u3067\u3044\u3046\u8ca0\u306e\u306e\u308c\u3093\u306b\u6700\u3082\u8fd1\u3044\u6982\u5ff5\u3067\u3001\u5f53\u521d\u306e\u91d1\u984d\u309260\u304b\u6708\u3001\u3064\u307e\u308a5\u5e74\u3067\u5747\u7b49\u306b\u53d6\u308a\u5d29\u3057\u3066\u76ca\u91d1\u306b\u7b97\u5165\u3057\u307e\u3059\u3002\u4e00\u62ec\u3067\u306f\u306a\u3044\u70b9\u304c\u3001\u4f1a\u8a08\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3002\u3053\u3053\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u7d0d\u7a0e\u4e88\u6e2c\u304c\u305a\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

                \u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u30ba\u30ec\u3092\u4e0b\u8868\u3067\u78ba\u8a8d<\/h3>\n\n\n\n

                \u540c\u3058\u8ca0\u306e\u306e\u308c\u3093\u3067\u3082\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u306f\u5229\u76ca\u304c\u7acb\u3064\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u307e\u308b\u3067\u9055\u3044\u307e\u3059\u3002\u4e0b\u8868\u3067\u6574\u7406\u3059\u308b\u3068\u3001\u6c7a\u7b97\u306e\u5229\u76ca\u3068\u7d0d\u7a0e\u306e\u52d5\u304d\u304c\u4e00\u81f4\u3057\u306a\u3044\u7406\u7531\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

                \u6bd4\u8f03\u9805\u76ee<\/th>\u4f1a\u8a08\u51e6\u7406\uff08\u65e5\u672c\u57fa\u6e96\uff09<\/th>\u7a0e\u52d9\u51e6\u7406<\/th><\/tr><\/thead>
                \u8a08\u4e0a\u533a\u5206<\/strong><\/td>\u7279\u5225\u5229\u76ca<\/td>\u5dee\u984d\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u306e\u53d6\u5d29\u76ca<\/td><\/tr>
                \u5229\u76ca\u3078\u306e\u53cd\u6620<\/strong><\/td>\u767a\u751f\u3057\u305f\u671f\u306b\u4e00\u62ec<\/td>5\u5e74\uff0860\u304b\u6708\uff09\u3067\u5747\u7b49<\/td><\/tr>
                \u6839\u62e0<\/strong><\/td>\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u57fa\u6e96<\/td>\u6cd5\u4eba\u7a0e\u6cd562\u6761\u306e8<\/td><\/tr>
                \u8aad\u307f\u624b\u3078\u306e\u5f71\u97ff<\/strong><\/td>\u521d\u5e74\u5ea6\u306e\u5229\u76ca\u304c\u8df3\u306d\u308b<\/td>5\u5e74\u304b\u3051\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u3048\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u8cc7\u91d1\u7e70\u308a\u3068\u7d0d\u7a0e\u8a08\u753b\u3078\u306e\u5f71\u97ff<\/h3>\n\n\n\n

                \u4f1a\u8a08\u3067\u306f\u521d\u5e74\u5ea6\u306b\u5229\u76ca\u304c\u8df3\u306d\u4e0a\u304c\u308b\u306e\u306b\u3001\u7a0e\u52d9\u306f5\u5e74\u304c\u304b\u308a\u3067\u76ca\u91d1\u304c\u5897\u3048\u3066\u3044\u304f\u3002\u3053\u306e\u6642\u9593\u5dee\u304c\u3001\u7d0d\u7a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u8cc7\u91d1\u7e70\u308a\u306e\u8aad\u307f\u3092\u72c2\u308f\u305b\u307e\u3059\u3002\u5f53\u793e\u306e\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u8b72\u53d7\u5074\u306e\u8cc7\u91d1\u8a08\u753b\u3092\u7d44\u3080\u6bb5\u968e\u3067\u3001\u3053\u306e\u30ba\u30ec\u3092\u5e74\u5ea6\u3054\u3068\u306b\u6570\u5b57\u3078\u843d\u3068\u3057\u8fbc\u3080\u3088\u3046\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002\u6c7a\u7b97\u4e0a\u306e\u597d\u696d\u7e3e\u3068\u624b\u5143\u8cc7\u91d1\u306f\u3001\u307e\u3063\u305f\u304f\u306e\u5225\u7269\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n

                \u533f\u540d\u4e8b\u4f8b\u3067\u898b\u308b\u30ba\u30ec\u306e\u6016\u3055<\/h4>\n\n\n\n

                \u305f\u3068\u3048\u3070\u3001\u5730\u65b9\u306e\u91d1\u5c5e\u52a0\u5de5\u696d\u3092\u8b72\u308a\u53d7\u3051\u305f\u6848\u4ef6\u306e\u4eee\u4f8b\u3002\u4f1a\u8a08\u4e0a\u306f\u521d\u5e74\u5ea6\u306b\u5927\u304d\u306a\u5229\u76ca\u304c\u51fa\u305f\u3082\u306e\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u306f5\u5e74\u306b\u5206\u6563\u3057\u305f\u305f\u3081\u3001\u60f3\u5b9a\u3088\u308a\u7d0d\u7a0e\u304c\u5f8c\u308d\u5012\u3057\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u559c\u3093\u3067\u914d\u5f53\u3084\u8a2d\u5099\u6295\u8cc7\u306b\u52d5\u3044\u3066\u3044\u305f\u3089\u3001\u6570\u5e74\u5f8c\u306e\u8ab2\u7a0e\u3067\u8cc7\u91d1\u304c\u82e6\u3057\u304f\u306a\u308b\u3002\u305d\u3093\u306a\u8aad\u307f\u9055\u3044\u3082\u8d77\u3053\u308a\u5f97\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n

                \u682a\u5f0f\u8b72\u6e21\u3067\u306f\u8ca0\u306e\u306e\u308c\u3093\u304c\u8868\u306b\u51fa\u306b\u304f\u3044<\/h2>\n\n\n\n

                \u3053\u3053\u3067\u3001\u73fe\u5834\u306e\u843d\u3068\u3057\u7a74\u30921\u3064\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&A\u306f\u30019\u5272\u307b\u3069\u304c\u682a\u5f0f\u8b72\u6e21\u3067\u3059\u3002\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5f62\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u5358\u4f53\u6c7a\u7b97\u306b\u8a08\u4e0a\u3055\u308c\u308b\u306e\u306f\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3060\u3051\u3002\u8ca0\u306e\u306e\u308c\u3093\u3068\u3044\u3046\u79d1\u76ee\u306f\u3001\u5358\u4f53\u3067\u306f\u8868\u306b\u51fa\u3066\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

                \u30b9\u30ad\u30fc\u30e0\u306b\u3088\u3063\u3066\u8ad6\u70b9\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u3084\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u304c\u8868\u9762\u5316\u3059\u308b\u306e\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3084\u975e\u9069\u683c\u5408\u4f75\u306e\u3088\u3046\u306b\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u76f4\u63a5\u5f15\u304d\u7d99\u3050\u3068\u304d\u3001\u3042\u308b\u3044\u306f\u9023\u7d50\u6c7a\u7b97\u3092\u7d44\u3080\u3068\u304d\u3067\u3059\u3002\u300c\u3046\u3061\u306f\u682a\u5f0f\u8b72\u6e21\u306a\u306e\u306b\u3001\u306a\u305c\u306e\u308c\u3093\u306e\u8a71\u304c\u51fa\u308b\u306e\u304b\u300d\u3002\u3053\u306e\u7591\u554f\u306f\u3001\u53d6\u5f15\u30b9\u30ad\u30fc\u30e0\u3092\u5207\u308a\u5206\u3051\u308b\u3068\u4e00\u6c17\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002\u3069\u306e\u5668\u3067\u53d6\u5f15\u3059\u308b\u304b\u3067\u3001\u8ad6\u70b9\u305d\u306e\u3082\u306e\u304c\u5165\u308c\u66ff\u308f\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

                \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u8ca0\u306e\u306e\u308c\u3093\u306e\u610f\u5473<\/h2>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306f\u8b72\u53d7\u5074\u306e\u4f1a\u8a08\u7528\u8a9e\u3067\u3059\u304c\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u3082\u4ed6\u4eba\u4e8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u793e\u304c\u300c\u7d14\u8cc7\u7523\u3088\u308a\u5b89\u3044\u300d\u3068\u898b\u3089\u308c\u308b\u6750\u6599\u3092\u62b1\u3048\u3066\u3044\u308c\u3070\u3001\u305d\u308c\u306f\u4ea4\u6e09\u3067\u306e\u5024\u5f15\u304d\u8981\u56e0\u306b\u76f4\u7d50\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n

                \u5b89\u304f\u898b\u3089\u308c\u306a\u3044\u305f\u3081\u306e\u4e8b\u524d\u70b9\u691c<\/h3>\n\n\n\n

                \u8b72\u53d7\u4f01\u696d\u306b\u4fa1\u683c\u3092\u4e0b\u3052\u3089\u308c\u308b\u524d\u306b\u3001\u81ea\u5206\u3067\u6f70\u305b\u308b\u8ad6\u70b9\u306f\u6f70\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002\u5f53\u793e\u304c\u8b72\u6e21\u524d\u306e\u6574\u7406\u3067\u3088\u304f\u78ba\u8a8d\u3059\u308b\u9805\u76ee\u3092\u3001\u4e0b\u8868\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                \u70b9\u691c\u9805\u76ee<\/th>\u78ba\u8a8d\u306e\u72d9\u3044<\/th><\/tr><\/thead>
                \u7c3f\u5916\u50b5\u52d9\u306e\u6d17\u3044\u51fa\u3057<\/td>\u672a\u6255\u6b8b\u696d\u4ee3\u3084\u4fdd\u8a3c\u50b5\u52d9\u3092\u5148\u306b\u958b\u793a\u3067\u304d\u308b\u72b6\u614b\u306b\u3059\u308b<\/td><\/tr>
                \u4fc2\u4e89\u30fb\u30af\u30ec\u30fc\u30e0\u306e\u6574\u7406<\/td>\u8a34\u8a1f\u3084\u30c8\u30e9\u30d6\u30eb\u306e\u898b\u8fbc\u307f\u984d\u3092\u628a\u63e1\u3057\u3001\u60f3\u5b9a\u554f\u7b54\u3092\u7528\u610f\u3059\u308b<\/td><\/tr>
                \u9000\u8077\u91d1\u306e\u7a4d\u7acb\u72b6\u6cc1<\/td>\u5f15\u5f53\u4e0d\u8db3\u304c\u3042\u308c\u3070\u3001\u898f\u6a21\u3068\u5bfe\u5fdc\u65b9\u91dd\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/td><\/tr>
                \u53d6\u5f15\u5148\u30fb\u5951\u7d04\u306e\u5b89\u5b9a\u6027<\/td>\u4e3b\u529b\u53d6\u5f15\u306e\u7d99\u7d9a\u6027\u3092\u793a\u3057\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u4e0d\u5b89\u3092\u6e1b\u3089\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                \u65e9\u3081\u306e\u4f01\u696d\u4fa1\u5024\u628a\u63e1\u304c\u4ea4\u6e09\u529b\u306b\u306a\u308b<\/h3>\n\n\n\n

                \u6e96\u5099\u304c\u6574\u3046\u307b\u3069\u3001\u5024\u3065\u3051\u306e\u7d0d\u5f97\u611f\u306f\u9ad8\u307e\u308a\u307e\u3059\u3002\u81ea\u793e\u304c\u3044\u304f\u3089\u3067\u8a55\u4fa1\u3055\u308c\u308b\u306e\u304b\u3092\u65e9\u3081\u306b\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4f01\u696d\u4fa1\u5024\u3068EV\u306e\u95a2\u4fc2<\/mark><\/a>\u304b\u3089\u76ee\u5b89\u3092\u3064\u304b\u3080\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u6570\u5b57\u306e\u571f\u53f0\u3092\u6301\u3063\u3066\u4ea4\u6e09\u306b\u81e8\u3080\u3068\u3001\u4e0d\u5f53\u306a\u5024\u5f15\u304d\u3092\u8df3\u306d\u8fd4\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n

                \u76f8\u8ac7\u73fe\u5834\u3067\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\u53cc\u65b9\u304b\u3089\u5b9f\u969b\u306b\u51fa\u308b\u8cea\u554f\u3092\u30015\u3064\u306b\u7d5e\u3063\u3066\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

                Q\uff1a\u8ca0\u306e\u306e\u308c\u3093\u304c\u51fa\u308b\u3068\u3001\u8cb7\u3044\u624b\u306f\u5f97\u3092\u3059\u308b\u306e\u3067\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong>

                \u5e33\u7c3f\u4e0a\u306f\u5229\u76ca\u304c\u5897\u3048\u307e\u3059\u3002\u305f\u3060\u73fe\u5834\u3067\u306f\u307e\u305a\u88cf\u5074\u3092\u7591\u3044\u307e\u3059\u3002\u5b89\u304f\u8cb7\u3048\u305f\u80cc\u666f\u306b\u7c3f\u5916\u50b5\u52d9\u3084\u8a34\u8a1f\u30ea\u30b9\u30af\u304c\u6f5c\u3080\u3053\u3068\u304c\u591a\u304f\u3001\u8cb7\u53ce\u5f8c\u306b\u30b3\u30b9\u30c8\u3068\u3057\u3066\u8868\u9762\u5316\u3059\u308b\u4f8b\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u306e\u6570\u5b57\u3060\u3051\u3067\u5224\u65ad\u3057\u306a\u3044\u306e\u304c\u5b9f\u52d9\u306e\u59ff\u52e2\u3067\u3059\u3002<\/p> <\/div>

                Q\uff1a\u682a\u5f0f\u8b72\u6e21\u3067\u3082\u8ca0\u306e\u306e\u308c\u3093\u306f\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong>

                \u5358\u4f53\u6c7a\u7b97\u3067\u306f\u8a08\u4e0a\u3055\u308c\u307e\u305b\u3093\u3002\u682a\u5f0f\u3092\u53d6\u5f97\u539f\u4fa1\u3067\u6301\u3064\u3060\u3051\u3060\u304b\u3089\u3067\u3059\u3002\u8ca0\u306e\u306e\u308c\u3093\u304c\u51fa\u308b\u306e\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3084\u975e\u9069\u683c\u5408\u4f75\u3067\u8cc7\u7523\u8ca0\u50b5\u3092\u76f4\u63a5\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u682a\u5f0f\u8b72\u6e21\u3067\u3082\u9023\u7d50\u6c7a\u7b97\u3092\u7d44\u3080\u5834\u5408\u306b\u306a\u308a\u307e\u3059\u3002<\/p> <\/div>

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                \n
                \n
                \"\"<\/a><\/figure>\n<\/div>\n\n\n\n
                \n
                \"\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n

                \u8ca0\u306e\u306e\u308c\u3093\u306eM&A\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n

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                \n
                \n
                \u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n \u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n <\/div>\n
                \n
                \n
                M&A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n \u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n <\/div>\n <\/div>\n<\/div>","protected":false},"author":8,"featured_media":5314,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-5307","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/5307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/types\/column"}],"author":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/users\/8"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media\/5314"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=5307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}