{"id":6140,"date":"2026-10-19T09:45:37","date_gmt":"2026-10-19T00:45:37","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=6140"},"modified":"2026-10-19T17:38:19","modified_gmt":"2026-10-19T08:38:19","slug":"financial-dd-profit-analysis","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-profit-analysis\/","title":{"rendered":"\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u3068\u306f\uff1f\u8cb7\u3044\u624b\u304c\u898b\u308b\u6b63\u5e38\u53ce\u76ca\u529b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u300c\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u3092\u3001\u305d\u306e\u307e\u307e\u8a55\u4fa1\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u304b\u300d\u3068\u6c17\u306b\u306a\u308b\u7d4c\u55b6\u8005\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca1\u52d9DD\u3067\u306f\u4e00\u904e\u6027\u306e\u640d\u76ca\u3084\u5f79\u54e1\u5831\u916c\u3001\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u306a\u3069\u3092\u8abf\u6574\u3057\u3001\u8b72\u53d7\u5f8c\u3082\u7d9a\u304f\u5229\u76ca\u3092\u5272\u308a\u51fa\u3057\u307e\u3059\u3002\u8abf\u6574\u306e\u8003\u3048\u65b9\u3068\u8a08\u7b97\u4f8b\u3001\u58f2\u4e0a\u30fb\u539f\u4fa1\u306e\u898b\u3089\u308c\u65b9\u3001\u8b72\u6e21\u4fa1\u683c\u3084\u5951\u7d04\u3078\u306e\u5f71\u97ff\u3001\u58f2\u5374\u524d\u306b\u6574\u3048\u305f\u3044\u8cc7\u6599\u307e\u3067\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u304c\u5b9f\u52d9\u76ee\u7dda\u3067\u89e3\u8aac\u3057\u307e\u3059\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\" data-target=\"h3\">\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\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u53ce\u76ca\u6027\u5206\u6790\u3067\u8abf\u3079\u3089\u308c\u308b\u3053\u3068<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u8ca1\u52d9DD\u5168\u4f53\u306e\u4e2d\u3067\u306e\u4f4d\u7f6e\u3065\u3051<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u304c\u5148\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u610f\u5473<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u6b63\u5e38\u53ce\u76ca\u529b\u3068EBITDA\u306e\u57fa\u672c<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u6b63\u5e38\u53ce\u76ca\u529b\u3068\u306f<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">EBITDA\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">EBITDA\u3060\u3051\u3067\u306f\u898b\u3048\u306a\u3044\u3053\u3068<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u8abf\u6574\u5f8cEBITDA\u3092\u6c42\u3081\u308b\u4e3b\u306a\u8abf\u6574\u9805\u76ee<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u4e00\u904e\u6027\u306e\u640d\u76ca\u3092\u9664\u304f<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u3092\u8abf\u6574\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3084\u95a2\u4fc2\u8005\u3068\u306e\u53d6\u5f15\u3092\u8abf\u6574\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u64a4\u9000\u3057\u305f\u4e8b\u696d\u3068\u65b0\u3057\u304f\u59cb\u3081\u305f\u4e8b\u696d\u3092\u53cd\u6620\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u4eee\u306e\u6570\u5b57\u3067\u898b\u308b\u8abf\u6574\u306e\u6d41\u308c<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u58f2\u4e0a\u9ad8\u3068\u539f\u4fa1\u30fb\u8ca9\u7ba1\u8cbb\u306e\u5206\u6790\u8996\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u904e\u53bb3\u301c5\u671f\u306e\u63a8\u79fb\u3067\u6210\u9577\u6027\u3068\u5b89\u5b9a\u6027\u3092\u898b\u308b<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u58f2\u4e0a\u9ad8\u3092\u5206\u89e3\u3057\u3066\u898b\u308b<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u539f\u4fa1\u3068\u8ca9\u7ba1\u8cbb\u306e\u69cb\u9020\u3092\u78ba\u304b\u3081\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u53ce\u76ca\u6027\u3068\u4f1a\u8a08\u65b9\u91dd\u306e\u78ba\u8a8d<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u4e8b\u696d\u5225\u30fb\u88fd\u54c1\u5225\u306e\u63a1\u7b97\u3092\u898b\u308b<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u4f1a\u8a08\u65b9\u91dd\u306e\u78ba\u8a8d\u3068\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u304c\u8b66\u6212\u3059\u308b\u5229\u76ca\u306e\u3086\u304c\u307f<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u53ce\u76ca\u6027\u5206\u6790\u306e\u7d50\u679c\u306f\u8b72\u6e21\u4fa1\u683c\u3068\u5951\u7d04\u306b\u3069\u3046\u97ff\u304f\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u8abf\u6574\u5f8cEBITDA\u3068\u500d\u7387\u3067\u6c7a\u307e\u308b\u4f01\u696d\u4fa1\u5024<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u4f01\u696d\u4fa1\u5024\u304b\u3089\u682a\u5f0f\u306e\u4fa1\u5024\u3092\u6c42\u3081\u308b<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8a08\u753b\u306e\u59a5\u5f53\u6027\u306e\u691c\u8a3c<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u6700\u7d42\u5951\u7d04\u306b\u53cd\u6620\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u58f2\u308a\u624b\u304c\u53ce\u76ca\u6027\u5206\u6790\u306b\u5099\u3048\u308b\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u58f2\u5374\u524d\u306b\u6574\u3048\u3066\u304a\u304f\u8cc7\u6599<\/a><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u8abf\u6574\u9805\u76ee\u3092\u81ea\u793e\u3067\u5148\u306b\u6d17\u3044\u51fa\u3059<\/a><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u652f\u51fa\u306f\u8aac\u660e\u3067\u8a55\u4fa1\u304c\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u76ee\u7acb\u3064\u3064\u307e\u305a\u304d<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u3067\u58f2\u308a\u624b\u304c\u62bc\u3055\u3048\u308b\u8981\u70b9<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/6000-ma-due-diligence-phone-consultation-banner.webp\" alt=\"\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u9032\u3081\u65b9\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13674\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/6000-ma-due-diligence-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/6000-ma-due-diligence-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/6000-ma-due-diligence-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u5e74\u9ed2\u5b57\u3092\u51fa\u3057\u3066\u3044\u308b\u306e\u306b\u3001\u306a\u305c\u5229\u76ca\u3092\u4e00\u304b\u3089\u5206\u6790\u3057\u76f4\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-due-diligence\/\">M&amp;A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u3067\u8b72\u53d7\u4f01\u696d\u304c\u78ba\u304b\u3081\u305f\u3044\u306e\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u304c\u8b72\u53d7\u5f8c\u3082\u540c\u3058\u3088\u3046\u306b\u7d9a\u304f\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u4e2d\u3067\u3082<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatis-financialduediligence\/\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\uff08\u8ca1\u52d9DD\uff09\u306f\u4fa1\u683c\u306b\u76f4\u7d50\u3057\u3001\u53ce\u76ca\u6027\u5206\u6790\u306f\u305d\u306e\u4e2d\u5fc3\u3092\u62c5\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u53ce\u76ca\u6027\u5206\u6790\u3067\u8abf\u3079\u3089\u308c\u308b\u3053\u3068<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ce\u76ca\u6027\u5206\u6790\u306f\u3001\u904e\u53bb\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5206\u89e3\u3057\u3001\u5bfe\u8c61\u4f1a\u793e\u304c\u666e\u6bb5\u306e\u55b6\u696d\u3067\u7a3c\u3052\u308b\u5229\u76ca\u306e\u6c34\u6e96\u3092\u898b\u6975\u3081\u308b\u624b\u7d9a\u3067\u3059\u3002\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u5229\u76ca\u306e\u984d\u305d\u306e\u3082\u306e\u3088\u308a\u3001\u5229\u76ca\u306e\u8cea\u3068\u6301\u7d9a\u6027\u3002\u4e00\u6642\u7684\u306a\u8981\u56e0\u3067\u81a8\u3089\u3093\u3060\u5229\u76ca\u306f\u3001\u8b72\u53d7\u5f8c\u306b\u518d\u73fe\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/financial-dd-profitability-analysis.png\" alt=\"\u8ca1\u52d9DD\u306b\u304a\u3051\u308b\u53ce\u76ca\u6027\u5206\u6790\u306e4\u3064\u306e\u8981\u7d20\uff08\u5229\u76ca\u306e\u8cea\u3068\u6301\u7d9a\u6027\u306e\u8a55\u4fa1\u3001\u640d\u76ca\u69cb\u9020\u306e\u6df1\u6398\u308a\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u3068EBITDA\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u5206\u6790\u3068\u4f1a\u8a08\u65b9\u91dd\uff09\" class=\"wp-image-12725\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/financial-dd-profitability-analysis.png 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/financial-dd-profitability-analysis-640x360.png 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/financial-dd-profitability-analysis-768x432.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u8ca1\u52d9DD\u5168\u4f53\u306e\u4e2d\u3067\u306e\u4f4d\u7f6e\u3065\u3051<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9DD\u306f\u3001\u640d\u76ca\u3092\u898b\u308b\u53ce\u76ca\u6027\u5206\u6790\u306b\u52a0\u3048\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u5b9f\u614b\u3092\u78ba\u304b\u3081\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-balance-sheet\/\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5206\u6790<\/a>\u3084\u3001\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u8ffd\u3046<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-cash-flow\/\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u5206\u6790<\/a>\u306a\u3069\u3067\u69cb\u6210\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u306e\u7d50\u679c\u3092\u7a81\u304d\u5408\u308f\u305b\u306a\u304c\u3089\u4f1a\u793e\u306e\u5b9f\u529b\u3092\u7acb\u4f53\u7684\u306b\u63cf\u304d\u51fa\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u7b97\u51fa\u3057\u305f\u5229\u76ca\u306f\u3001\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306e\u571f\u53f0\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u304c\u5148\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u610f\u5473<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306f\u3001DD\u3067\u7b97\u51fa\u3057\u305f\u5229\u76ca\u3092\u3082\u3068\u306b\u4fa1\u683c\u3084\u6761\u4ef6\u3092\u898b\u76f4\u3057\u307e\u3059\u3002\u8abf\u6574\u306e\u8003\u3048\u65b9\u3092\u77e5\u3089\u306a\u3044\u307e\u307eDD\u306b\u81e8\u3080\u3068\u3001\u8cea\u554f\u3078\u306e\u56de\u7b54\u3084\u8cc7\u6599\u306e\u6e96\u5099\u304c\u5f8c\u624b\u306b\u56de\u308a\u3001\u672c\u6765\u306a\u3089\u8db3\u3057\u623b\u305b\u308b\u306f\u305a\u306e\u8cbb\u7528\u307e\u3067\u8a8d\u3081\u3089\u308c\u306a\u3044\u307e\u307e\u8a71\u304c\u9032\u3080\u3053\u3068\u3082\u3002\u53cd\u5bfe\u306b\u3001\u81ea\u793e\u306e\u5229\u76ca\u306e\u5b9f\u529b\u3092\u5148\u306b\u628a\u63e1\u3057\u3066\u3044\u308c\u3070\u3001\u4ea4\u6e09\u306e\u5834\u3067\u6839\u62e0\u3092\u6301\u3063\u3066\u8aac\u660e\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u6b63\u5e38\u53ce\u76ca\u529b\u3068EBITDA\u306e\u57fa\u672c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EBITDA\u3068\u805e\u304f\u3068\u3001\u4e0a\u5834\u4f01\u696d\u3084\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u4e16\u754c\u306e\u8a00\u8449\u306b\u601d\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u5b9f\u969b\u306b\u306f\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u3082\u3001\u4fa1\u683c\u306e\u76ee\u5b89\u3092\u51fa\u3059\u5834\u9762\u3067\u65e5\u5e38\u7684\u306b\u4f7f\u308f\u308c\u308b\u6307\u6a19\u3067\u3059\u3002\u6b63\u5e38\u53ce\u76ca\u529b\u3068\u3042\u308f\u305b\u3066\u3001\u57fa\u672c\u306e\u8003\u3048\u65b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u6b63\u5e38\u53ce\u76ca\u529b\u3068\u306f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b63\u5e38\u53ce\u76ca\u529b\u3068\u306f\u3001\u4e00\u6642\u7684\u306a\u640d\u76ca\u3084\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u3092\u53d6\u308a\u9664\u3044\u305f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u7d4c\u5e38\u7684\u306a\u7a3c\u3050\u529b\u306e\u3053\u3068\u3067\u3059\u3002\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u306f\u904e\u53bb\u306e\u7d50\u679c\u3092\u3042\u308a\u306e\u307e\u307e\u306b\u793a\u3059\u305f\u3081\u3001\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u3084\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u76ca\u3082\u6df7\u3056\u308a\u307e\u3059\u3002\u305d\u3046\u3057\u305f\u8981\u7d20\u3092\u9664\u304d\u3001\u8b72\u53d7\u5f8c\u306b\u3082\u518d\u73fe\u3067\u304d\u308b\u5229\u76ca\u3060\u3051\u3092\u6b8b\u3057\u305f\u6570\u5b57\u304c\u6b63\u5e38\u53ce\u76ca\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">EBITDA\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ebitda-sale-ma\/\">EBITDA<\/a>\u306f\u3001\u5229\u606f\u30fb\u7a0e\u91d1\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u5229\u76ca\u3092\u6307\u3057\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001\u55b6\u696d\u5229\u76ca\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8db3\u3057\u623b\u3059\u7c21\u4fbf\u306a\u65b9\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u8a2d\u5099\u306e\u53e4\u3055\u3084\u501f\u5165\u91d1\u306e\u591a\u3055\u306b\u5de6\u53f3\u3055\u308c\u306b\u304f\u304f\u3001\u4ed6\u793e\u3068\u6bd4\u3079\u3084\u3059\u3044\u70b9\u304c\u91cd\u5b9d\u3055\u308c\u308b\u7406\u7531\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">EBITDA\u3060\u3051\u3067\u306f\u898b\u3048\u306a\u3044\u3053\u3068<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001EBITDA\u306f\u8a2d\u5099\u306e\u66f4\u65b0\u306b\u5fc5\u8981\u306a\u304a\u91d1\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u6570\u5b57\u306b\u3059\u304e\u307e\u305b\u3093\u3002\u53e4\u3044\u8a2d\u5099\u3092\u4f7f\u3044\u7d9a\u3051\u3066\u5229\u76ca\u304c\u539a\u304f\u898b\u3048\u308b\u4f1a\u793e\u3067\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-capex-analysis\/\">\u8a2d\u5099\u6295\u8cc7\u306e\u5206\u6790<\/a>\u3068\u30bb\u30c3\u30c8\u3067\u8aad\u307e\u308c\u307e\u3059\u3002\u8db3\u5143\u306e\u6570\u5b57\u304c\u826f\u304f\u3066\u3082\u3001\u8fd1\u3044\u3046\u3061\u306b\u5927\u304d\u306a\u66f4\u65b0\u6295\u8cc7\u304c\u63a7\u3048\u3066\u3044\u308c\u3070\u8a55\u4fa1\u306f\u4e0b\u304c\u308a\u3084\u3059\u3044\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u8abf\u6574\u5f8cEBITDA\u3092\u6c42\u3081\u308b\u4e3b\u306a\u8abf\u6574\u9805\u76ee<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u60dc\u3057\u3044\u3068\u611f\u3058\u308b\u306e\u306f\u3001\u672c\u6765\u306a\u3089\u8db3\u3057\u623b\u305b\u305f\u306f\u305a\u306e\u5f79\u54e1\u5831\u916c\u3084\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u304c\u3001\u6839\u62e0\u8cc7\u6599\u3092\u793a\u305b\u306a\u3044\u307e\u307e\u8a8d\u3081\u3089\u308c\u305a\u306b\u7d42\u308f\u308a\u3001\u305d\u306e\u307e\u307e\u4fa1\u683c\u306e\u524d\u63d0\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3057\u307e\u3046\u5834\u9762\u3067\u3059\u3002\u8abf\u6574\u306f\u8b72\u53d7\u4f01\u696d\u3060\u3051\u3067\u6c7a\u307e\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u8aac\u660e\u6b21\u7b2c\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u4e3b\u306a\u8abf\u6574\u9805\u76ee\u3068\u3001\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306e\u5411\u304d\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u8abf\u6574\u9805\u76ee<\/th><th>\u4e3b\u306a\u4f8b<\/th><th>\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306e\u5411\u304d<\/th><\/tr><\/thead><tbody><tr><td><strong>\u4e00\u904e\u6027\u306e\u640d\u76ca\u306e\u9664\u5916<\/strong><\/td><td>\u707d\u5bb3\u640d\u5931\u3001\u8a34\u8a1f\u95a2\u9023\u8cbb\u7528\u3001\u5358\u767a\u306e\u5927\u53e3\u53d7\u6ce8<\/td><td>\u8cbb\u7528\u306a\u3089\u52a0\u7b97\u3001\u53ce\u76ca\u306a\u3089\u6e1b\u7b97<\/td><\/tr><tr><td><strong>\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u306e\u8abf\u6574<\/strong><\/td><td>\u76f8\u5834\u3068\u96e2\u308c\u305f\u5f79\u54e1\u5831\u916c\u3001\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u3001\u52e4\u52d9\u5b9f\u614b\u306e\u306a\u3044\u89aa\u65cf\u3078\u306e\u7d66\u4e0e<\/td><td>\u591a\u304f\u306f\u52a0\u7b97<br>\u5831\u916c\u304c\u76f8\u5834\u3088\u308a\u4f4e\u3051\u308c\u3070\u6e1b\u7b97<\/td><\/tr><tr><td><strong>\u95a2\u4fc2\u8005\u3068\u306e\u53d6\u5f15\u306e\u8abf\u6574<\/strong><\/td><td>\u793e\u9577\u6240\u6709\u306e\u4e0d\u52d5\u7523\u306e\u5bb6\u8cc3\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u306e\u4ed5\u5165\u30fb\u8ca9\u58f2\u4fa1\u683c<\/td><td>\u76f8\u5834\u3068\u306e\u5dee\u984d\u3092\u52a0\u7b97\u307e\u305f\u306f\u6e1b\u7b97<\/td><\/tr><tr><td><strong>\u4f1a\u8a08\u51e6\u7406\u306e\u8aa4\u308a\u30fb\u533a\u5206\u306e\u4fee\u6b63<\/strong><\/td><td>\u671f\u305a\u308c\u3001\u8a08\u4e0a\u6f0f\u308c\u3001\u6bce\u5e74\u51fa\u308b\u306e\u306b\u7279\u5225\u640d\u5931\u306b\u3057\u3066\u3044\u308b\u8cbb\u7528<\/td><td>\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u52a0\u7b97\u307e\u305f\u306f\u6e1b\u7b97<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u306e\u5909\u5316\u306e\u53cd\u6620<\/strong><\/td><td>\u9589\u9396\u3057\u305f\u5e97\u8217\u306e\u640d\u76ca\u3001\u671f\u4e2d\u306b\u59cb\u3081\u305f\u4e8b\u696d\u3001\u4fa1\u683c\u6539\u5b9a<\/td><td>\u64a4\u9000\u5206\u306f\u9664\u5916\u3001\u65b0\u898f\u5206\u306f\u5e74\u63db\u7b97<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u4e00\u904e\u6027\u306e\u640d\u76ca\u3092\u9664\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u3084\u8a34\u8a1f\u306e\u8cbb\u7528\u3001\u305f\u307e\u305f\u307e\u5165\u3063\u305f\u5927\u53e3\u306e\u30b9\u30dd\u30c3\u30c8\u53d7\u6ce8\u306f\u3001\u6765\u671f\u4ee5\u964d\u306b\u540c\u3058\u898f\u6a21\u3067\u8d77\u304d\u308b\u898b\u8fbc\u307f\u306e\u4e4f\u3057\u3044\u640d\u76ca\u3067\u3059\u3002\u8cbb\u7528\u306a\u3089\u8db3\u3057\u623b\u3057\u3001\u53ce\u76ca\u306a\u3089\u5dee\u3057\u5f15\u3044\u3066\u3001\u5b9f\u529b\u5024\u306b\u8fd1\u3065\u3051\u307e\u3059\u3002\u9006\u306b\u3001\u6bce\u5e74\u306e\u3088\u3046\u306b\u51fa\u3066\u3044\u308b\u306e\u306b\u7279\u5225\u640d\u5931\u3078\u8a08\u4e0a\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u640d\u306a\u3069\u306f\u3001\u7d4c\u5e38\u7684\u306a\u8cbb\u7528\u3068\u3057\u3066\u6271\u3044\u76f4\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u3092\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3067\u8abf\u6574\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u306e\u304c\u3001\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306b\u304b\u304b\u308f\u308b\u8cbb\u7528\u3002\u6240\u6709\u3068\u7d4c\u55b6\u304c\u4e00\u4f53\u306e\u305f\u3081\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u500b\u4eba\u306e\u652f\u51fa\u306e\u5883\u76ee\u304c\u3042\u3044\u307e\u3044\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5f79\u54e1\u5831\u916c\u3092\u76f8\u5834\u306e\u6c34\u6e96\u306b\u7f6e\u304d\u76f4\u3059<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f79\u54e1\u5831\u916c\u306f\u3001\u8b72\u53d7\u5f8c\u306b\u540c\u3058\u5f79\u5272\u3092\u62c5\u3046\u7d4c\u55b6\u8005\u3092\u5916\u304b\u3089\u8fce\u3048\u305f\u5834\u5408\u306e\u76f8\u5834\u306b\u7f6e\u304d\u76f4\u3057\u307e\u3059\u3002\u76f8\u5834\u3088\u308a\u591a\u304f\u53d7\u3051\u53d6\u3063\u3066\u3044\u308c\u3070\u5dee\u984d\u3092\u5229\u76ca\u306b\u8db3\u3057\u623b\u3057\u3001\u5c11\u306a\u3051\u308c\u3070\u5dee\u3057\u5f15\u304f\u5f62\u3067\u3059\u3002\u5831\u916c\u3092\u4f4e\u304f\u6291\u3048\u3066\u5229\u76ca\u3092\u539a\u304f\u898b\u305b\u3066\u304d\u305f\u4f1a\u793e\u307b\u3069\u3001\u3053\u306e\u8abf\u6574\u3067\u5229\u76ca\u304c\u76ee\u6e1b\u308a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u500b\u4eba\u7684\u306a\u7d4c\u8cbb\u3068\u89aa\u65cf\u3078\u306e\u652f\u6255\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u3067\u4f7f\u3046\u8eca\u4e21\u306e\u8cbb\u7528\u3084\u4e8b\u696d\u3068\u95a2\u4fc2\u306e\u8584\u3044\u4ea4\u969b\u8cbb\u3001\u52e4\u52d9\u306e\u5b9f\u614b\u304c\u306a\u3044\u89aa\u65cf\u3078\u306e\u7d66\u4e0e\u306f\u3001\u8b72\u53d7\u5f8c\u306b\u306f\u767a\u751f\u3057\u306a\u3044\u8cbb\u7528\u3068\u3057\u3066\u8db3\u3057\u623b\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8db3\u3057\u623b\u3057\u3092\u4e3b\u5f35\u3059\u308b\u306b\u306f\u3001\u652f\u51fa\u306e\u4e2d\u8eab\u3092\u793a\u3059\u9818\u53ce\u66f8\u3084\u5229\u7528\u8a18\u9332\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u8a3c\u62e0\u306e\u306a\u3044\u8abf\u6574\u304c\u901a\u308b\u3053\u3068\u306f\u3001\u307e\u305a\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8db3\u3057\u623b\u3057\u304c\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u5909\u308f\u308b\u5834\u9762<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u500b\u4eba\u7684\u306a\u652f\u51fa\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u3066\u304d\u305f\u4f1a\u793e\u3067\u306f\u3001\u8abf\u6574\u3067\u5229\u76ca\u304c\u5897\u3048\u308b\u4e00\u65b9\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-due-diligence-basics\/\">\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u3067\u306f\u640d\u91d1\u306b\u306a\u3089\u306a\u3044\u652f\u51fa\u3068\u3057\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u306b\u6570\u3048\u3089\u308c\u307e\u3059\u3002\u5229\u76ca\u306e\u52a0\u7b97\u3068\u7a0e\u52d9\u30ea\u30b9\u30af\u306b\u3088\u308b\u6e1b\u984d\u304c\u540c\u6642\u306b\u8d77\u304d\u308b\u305f\u3081\u3001\u7247\u65b9\u3060\u3051\u3092\u898b\u3066\u671f\u5f85\u3057\u3059\u304e\u306a\u3044\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u58f2\u5374\u76f4\u524d\u306b\u5f79\u54e1\u5831\u916c\u3092\u4e0b\u3052\u3066\u3082\u52b9\u679c\u306f\u8584\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3088\u304f\u3042\u308b\u76f8\u8ac7\u3068\u3057\u3066\u3001\u58f2\u5374\u524d\u306b\u5f79\u54e1\u5831\u916c\u3092\u4e0b\u3052\u3066\u5229\u76ca\u3092\u826f\u304f\u898b\u305b\u305f\u3044\u3068\u3044\u3046\u58f0\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057DD\u3067\u306f\u5831\u916c\u3092\u76f8\u5834\u306b\u7f6e\u304d\u76f4\u3059\u305f\u3081\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u306f\u307b\u3068\u3093\u3069\u5909\u308f\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/mark><\/a>\u306b\u3088\u308b\u3068\u3001\u5f79\u54e1\u5831\u916c\u3092\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u5834\u5408\u3001\u6539\u5b9a\u3067\u304d\u308b\u306e\u306f\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u304b\u30893\u304b\u6708\u4ee5\u5185\u3002\u671f\u4e2d\u306b\u4e0b\u3052\u308b\u3068\u3001\u304b\u3048\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u4e0d\u5229\u76ca\u3092\u62db\u304f\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3084\u95a2\u4fc2\u8005\u3068\u306e\u53d6\u5f15\u3092\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u793e\u9577\u304c\u500b\u4eba\u3067\u6301\u3064\u5efa\u7269\u3092\u4f1a\u793e\u304c\u501f\u308a\u3066\u3044\u308b\u3001\u89aa\u65cf\u306e\u4f1a\u793e\u304b\u3089\u4ed5\u5165\u308c\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u53d6\u5f15\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002\u5bb6\u8cc3\u3084\u4fa1\u683c\u304c\u76f8\u5834\u3068\u305a\u308c\u3066\u3044\u308c\u3070\u3001\u8b72\u53d7\u5f8c\u306e\u6761\u4ef6\u306b\u7f6e\u304d\u76f4\u3057\u305f\u5dee\u984d\u3092\u8abf\u6574\u3059\u308b\u6d41\u308c\u3067\u3059\u3002\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u6301\u3061\u7d9a\u3051\u3066\u4f1a\u793e\u306b\u8cb8\u3059\u5f62\u306b\u3059\u308b\u306a\u3089\u3001\u8b72\u53d7\u5f8c\u306e\u5bb6\u8cc3\u306e\u6c34\u6e96\u3092\u76f8\u5834\u306b\u6cbf\u3063\u3066\u65e9\u3081\u306b\u6c7a\u3081\u3066\u304a\u304f\u3068\u3001\u8abf\u6574\u984d\u3092\u3081\u3050\u308b\u8a71\u3057\u5408\u3044\u3082\u9032\u3081\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u64a4\u9000\u3057\u305f\u4e8b\u696d\u3068\u65b0\u3057\u304f\u59cb\u3081\u305f\u4e8b\u696d\u3092\u53cd\u6620\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u4e2d\u306b\u9589\u3058\u305f\u5e97\u8217\u3084\u8ca9\u58f2\u3092\u3084\u3081\u305f\u88fd\u54c1\u306e\u640d\u76ca\u306f\u3001\u904e\u53bb\u306e\u5b9f\u7e3e\u304b\u3089\u53d6\u308a\u9664\u304d\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u671f\u306e\u9014\u4e2d\u3067\u59cb\u3081\u305f\u65b0\u5e97\u3084\u5024\u4e0a\u3052\u306e\u52b9\u679c\u306f\u30011\u5e74\u5206\u306b\u5f15\u304d\u76f4\u3057\u3066\u53cd\u6620\u3059\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002\u76f4\u8fd1\u306e\u4e8b\u696d\u306e\u59ff\u306b\u5408\u308f\u305b\u3066\u5229\u76ca\u3092\u6574\u3048\u308b\u3053\u306e\u4f5c\u696d\u306f\u3001\u30d7\u30ed\u30d5\u30a9\u30fc\u30de\u8abf\u6574\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u4eee\u306e\u6570\u5b57\u3067\u898b\u308b\u8abf\u6574\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u6574\u306e\u6d41\u308c\u3092\u3001\u4eee\u306e\u6570\u5b57\u3092\u7f6e\u3044\u305f\u8a2d\u4f8b\u3067\u8ffd\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4e0b\u8868\u306f\u3001\u55b6\u696d\u5229\u76ca6,000\u4e07\u5186\u306e\u4f1a\u793e\u304cEBITDA\u3092\u7d4c\u3066\u8abf\u6574\u5f8cEBITDA\u306b\u81f3\u308b\u307e\u3067\u306e\u4f8b\u3067\u3059\u3002\u6570\u5b57\u306f\u8aac\u660e\u306e\u305f\u3081\u306e\u4eee\u5b9a\u3067\u3001\u5b9f\u969b\u306e\u8abf\u6574\u984d\u306f\u4f1a\u793e\u3054\u3068\u306b\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u8abf\u6574\u306e\u30b9\u30c6\u30c3\u30d7<\/th><th class=\"has-text-align-right\" data-align=\"right\">\u91d1\u984d\uff08\u4e07\u5186\uff09<\/th><th>\u8abf\u6574\u306e\u8003\u3048\u65b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u55b6\u696d\u5229\u76ca<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">6,000<\/td><td>\u6c7a\u7b97\u66f8\u306e\u6570\u5b57<\/td><\/tr><tr><td><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\uff0b2,000<\/td><td>\u8db3\u3057\u623b\u3057\u3066EBITDA\u3092\u7b97\u51fa<\/td><\/tr><tr><td><strong>EBITDA<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">8,000<\/td><td>\u8abf\u6574\u524d\u306e\u6570\u5b57<\/td><\/tr><tr><td><strong>\u5f79\u54e1\u5831\u916c\u306e\u76f8\u5834\u3068\u306e\u5dee\u984d<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\uff0b1,500<\/td><td>\u76f8\u5834\u3092\u4e0a\u56de\u308b\u5831\u916c\u3092\u8db3\u3057\u623b\u3057<\/td><\/tr><tr><td><strong>\u500b\u4eba\u7684\u306a\u7d4c\u8cbb<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\uff0b400<\/td><td>\u6839\u62e0\u8cc7\u6599\u3067\u78ba\u8a8d\u3067\u304d\u305f\u5206\u306e\u307f<\/td><\/tr><tr><td><strong>\u4e00\u6642\u7684\u306a\u8a34\u8a1f\u95a2\u9023\u8cbb\u7528<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\uff0b300<\/td><td>\u6765\u671f\u4ee5\u964d\u306f\u767a\u751f\u3057\u306a\u3044\u898b\u8fbc\u307f<\/td><\/tr><tr><td><strong>\u5358\u767a\u306e\u5927\u53e3\u53d7\u6ce8\u306e\u5229\u76ca<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u25b21,000<\/td><td>\u7d99\u7d9a\u3057\u306a\u3044\u5229\u76ca\u3092\u9664\u5916<\/td><\/tr><tr><td><strong>\u793e\u9577\u6240\u6709\u7269\u4ef6\u306e\u5bb6\u8cc3\u306e\u76f8\u5834\u5dee<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u25b2200<\/td><td>\u8b72\u53d7\u5f8c\u306e\u5bb6\u8cc3\u6c34\u6e96\u306b\u7f6e\u304d\u76f4\u3057<\/td><\/tr><tr><td><strong>\u8abf\u6574\u5f8cEBITDA<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">9,000<\/td><td>\u6b63\u5e38\u53ce\u76ca\u529b\u306e\u76ee\u5b89<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u8abf\u6574\u306b\u3088\u3063\u3066\u5229\u76ca\u304c1,000\u4e07\u5186\u4e0a\u7a4d\u307f\u3055\u308c\u307e\u3057\u305f\u3002\u8db3\u3057\u623b\u3057\u306e\u6839\u62e0\u3092\u793a\u305b\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u4e0a\u7a4d\u307f\u306f\u751f\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u58f2\u4e0a\u9ad8\u3068\u539f\u4fa1\u30fb\u8ca9\u7ba1\u8cbb\u306e\u5206\u6790\u8996\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u9ad8\u306e\u7dcf\u984d\u306f\u3001\u5065\u5eb7\u8a3a\u65ad\u3067\u3044\u3048\u3070\u4f53\u91cd\u306e\u3088\u3046\u306a\u3082\u306e\u3002\u540c\u3058\u6570\u5b57\u3067\u3082\u3001\u4e2d\u8eab\u304c\u7b4b\u8089\u304b\u8102\u80aa\u304b\u3067\u8a55\u4fa1\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306f\u58f2\u4e0a\u3068\u8cbb\u7528\u3092\u7d30\u304b\u304f\u5206\u89e3\u3057\u3001\u5229\u76ca\u304c\u3069\u3053\u304b\u3089\u751f\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u904e\u53bb3\u301c5\u671f\u306e\u63a8\u79fb\u3067\u6210\u9577\u6027\u3068\u5b89\u5b9a\u6027\u3092\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u767a\u70b9\u306f\u3001\u904e\u53bb3\u301c5\u671f\u306e\u58f2\u4e0a\u9ad8\u3001\u7c97\u5229\u7387\u3001\u55b6\u696d\u5229\u76ca\u7387\u3001EBITDA\u3092\u4e26\u3079\u305f\u30c8\u30ec\u30f3\u30c9\u306e\u78ba\u8a8d\u3067\u3059\u3002\u671f\u3054\u3068\u306e\u6570\u5b57\u306b\u52a0\u3048\u3066\u6708\u6b21\u306e\u63a8\u79fb\u3082\u3042\u308f\u305b\u3066\u898b\u3089\u308c\u308b\u305f\u3081\u3001\u671f\u672b\u306e\u6708\u3060\u3051\u58f2\u4e0a\u304c\u7a81\u51fa\u3057\u3066\u3044\u305f\u308a\u3001\u7fcc\u671f\u306e\u521d\u3081\u306b\u8fd4\u54c1\u304c\u7d9a\u3044\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u305d\u306e\u7406\u7531\u3092\u5fc5\u305a\u3068\u3044\u3063\u3066\u3088\u3044\u307b\u3069\u5c0b\u306d\u3089\u308c\u307e\u3059\u3002\u5b63\u7bc0\u7684\u306a\u8981\u56e0\u306a\u306e\u304b\u3001\u6c7a\u7b97\u524d\u306e\u62bc\u3057\u8fbc\u307f\u306a\u306e\u304b\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u58f2\u4e0a\u9ad8\u3092\u5206\u89e3\u3057\u3066\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u9ad8\u306f\u3001\u9867\u5ba2\u3084\u88fd\u54c1\u3001\u5730\u57df\u3068\u3044\u3063\u305f\u5207\u308a\u53e3\u306b\u5206\u3051\u3066\u8aad\u307f\u89e3\u304b\u308c\u307e\u3059\u3002\u4e3b\u306a\u5207\u308a\u53e3\u3068\u3001\u8b72\u53d7\u4f01\u696d\u304c\u78ba\u304b\u3081\u308b\u5185\u5bb9\u3092\u4e0b\u8868\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u58f2\u4e0a\u9ad8\u306e\u5206\u6790\u306e\u5207\u308a\u53e3<\/th><th>\u8b72\u53d7\u4f01\u696d\u304c\u78ba\u304b\u3081\u308b\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u9867\u5ba2\u5225<\/strong><\/td><td>\u4e0a\u4f4d\u9867\u5ba2\u3078\u306e\u4f9d\u5b58\u5ea6\u3001\u53d6\u5f15\u6761\u4ef6\u306e\u5909\u5316\u3001\u53d6\u5f15\u7d99\u7d9a\u306e\u898b\u901a\u3057<\/td><\/tr><tr><td><strong>\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u5225<\/strong><\/td><td>\u6210\u9577\u671f\u304b\u8870\u9000\u671f\u304b\u3001\u7c97\u5229\u7387\u306e\u5dee\u3001\u4e3b\u529b\u306e\u5165\u308c\u66ff\u308f\u308a<\/td><\/tr><tr><td><strong>\u5730\u57df\u30fb\u62e0\u70b9\u5225<\/strong><\/td><td>\u5e02\u5834\u306e\u4f38\u3073\u3001\u7af6\u5408\u306e\u72b6\u6cc1\u3001\u62e0\u70b9\u3054\u3068\u306e\u63a1\u7b97<\/td><\/tr><tr><td><strong>\u5358\u4fa1\u3068\u6570\u91cf<\/strong><\/td><td>\u58f2\u4e0a\u306e\u5897\u6e1b\u304c\u5024\u4e0a\u3052\u306b\u3088\u308b\u3082\u306e\u304b\u3001\u8ca9\u58f2\u91cf\u306b\u3088\u308b\u3082\u306e\u304b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e0a\u4f4d\u9867\u5ba2\u3078\u306e\u4f9d\u5b58\u5ea6<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u306e\u591a\u304f\u30921\u793e\u304b2\u793e\u306b\u983c\u3063\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u305d\u306e\u53d6\u5f15\u304c\u9014\u5207\u308c\u305f\u3068\u304d\u306e\u75db\u624b\u304c\u5927\u304d\u3044\u305f\u3081\u3001\u53d6\u5f15\u306e\u6b74\u53f2\u3084\u4fa1\u683c\u306e\u6c7a\u307e\u308a\u65b9\u307e\u3067\u542b\u3081\u3066\u3001\u8a55\u4fa1\u306e\u5834\u9762\u3067\u306f\u614e\u91cd\u306b\u898b\u3089\u308c\u307e\u3059\u3002\u53d6\u5f15\u5e74\u6570\u3084\u5951\u7d04\u306e\u66f4\u65b0\u72b6\u6cc1\u3001\u53d6\u5f15\u5148\u3068\u306e\u7a93\u53e3\u304c\u793e\u9577\u500b\u4eba\u306b\u504f\u3063\u3066\u3044\u306a\u3044\u304b\u3082\u554f\u308f\u308c\u308b\u70b9\u3067\u3059\u3002\u4f9d\u5b58\u5ea6\u304c\u9ad8\u304f\u3066\u3082\u3001\u9577\u5e74\u306e\u53d6\u5f15\u5b9f\u7e3e\u3084\u7d99\u7d9a\u306e\u898b\u901a\u3057\u3092\u793a\u3059\u8cc7\u6599\u304c\u3042\u308c\u3070\u3001\u53d7\u3051\u6b62\u3081\u65b9\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5358\u4fa1\u3068\u6570\u91cf\u306b\u5206\u3051\u308bP-V\u5206\u6790<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u306e\u5897\u6e1b\u3092\u3001\u8ca9\u58f2\u5358\u4fa1\u306e\u5909\u5316\u3068\u8ca9\u58f2\u6570\u91cf\u306e\u5909\u5316\u306b\u5206\u3051\u3066\u898b\u308b\u65b9\u6cd5\u304cP-V\u5206\u6790\u3067\u3059\u3002\u5024\u4e0a\u3052\u3067\u58f2\u4e0a\u304c\u4f38\u3073\u3066\u3044\u308c\u3070\u4fa1\u683c\u4ea4\u6e09\u529b\u306e\u88cf\u4ed8\u3051\u306b\u306a\u308b\u4e00\u65b9\u3001\u6570\u91cf\u304c\u6e1b\u3063\u3066\u3044\u308c\u3070\u9867\u5ba2\u96e2\u308c\u306e\u5146\u3057\u3068\u3082\u8aad\u3081\u307e\u3059\u3002\u540c\u3058\u5897\u53ce\u3067\u3082\u3001\u4e2d\u8eab\u6b21\u7b2c\u3067\u5c06\u6765\u306e\u898b\u901a\u3057\u306f\u6b63\u53cd\u5bfe\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e3b\u8981\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u3068\u30c1\u30a7\u30f3\u30b8\u30aa\u30d6\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6761\u9805<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u4e3b\u304c\u5909\u308f\u3063\u305f\u3068\u304d\u306b\u3001\u5951\u7d04\u306e\u89e3\u9664\u3084\u76f8\u624b\u65b9\u306e\u627f\u8afe\u3092\u6c42\u3081\u3089\u308c\u308b\u5b9a\u3081\u3092\u30c1\u30a7\u30f3\u30b8\u30aa\u30d6\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6761\u9805\u3068\u547c\u3073\u307e\u3059\u3002\u4e3b\u529b\u306e\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306b\u3053\u306e\u6761\u9805\u304c\u3042\u308b\u3068\u3001\u8b72\u53d7\u5f8c\u3082\u58f2\u4e0a\u304c\u7d9a\u304f\u3068\u3044\u3046\u524d\u63d0\u304c\u63fa\u3089\u304e\u304b\u306d\u307e\u305b\u3093\u3002\u6761\u9805\u306e\u6709\u7121\u3068\u5185\u5bb9\u306f\u3001\u8ca1\u52d9DD\u3060\u3051\u3067\u306a\u304f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/legal-dd-contract-review\/\">\u6cd5\u52d9DD\u306e\u5951\u7d04\u66f8\u30ec\u30d3\u30e5\u30fc<\/a>\u3067\u3082\u78ba\u304b\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u539f\u4fa1\u3068\u8ca9\u7ba1\u8cbb\u306e\u69cb\u9020\u3092\u78ba\u304b\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cbb\u7528\u306e\u5206\u6790\u3067\u306f\u3001\u58f2\u4e0a\u306b\u9023\u52d5\u3059\u308b\u8cbb\u7528\u3068\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308f\u3089\u305a\u51fa\u3066\u3044\u304f\u8cbb\u7528\u3092\u898b\u5206\u3051\u307e\u3059\u3002\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff08\u8ca9\u7ba1\u8cbb\uff09\u3092\u542b\u3081\u305f\u8cbb\u7528\u306e\u69cb\u9020\u304c\u308f\u304b\u308c\u3070\u3001\u58f2\u4e0a\u304c\u843d\u3061\u305f\u3068\u304d\u306b\u5229\u76ca\u304c\u3069\u308c\u3060\u3051\u6e1b\u308b\u304b\u3092\u8aad\u3081\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u56fa\u5b9a\u8cbb\u3068\u5909\u52d5\u8cbb\u306e\u5206\u89e3\u3068\u640d\u76ca\u5206\u5c90\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6750\u6599\u8cbb\u3084\u5916\u6ce8\u8cbb\u306e\u3088\u3046\u306b\u58f2\u4e0a\u306b\u6bd4\u4f8b\u3057\u3066\u5897\u3048\u308b\u8cbb\u7528\u3092\u5909\u52d5\u8cbb\u3001\u4eba\u4ef6\u8cbb\u3084\u5bb6\u8cc3\u306e\u3088\u3046\u306b\u4e00\u5b9a\u984d\u304b\u304b\u308b\u8cbb\u7528\u3092\u56fa\u5b9a\u8cbb\u3068\u547c\u3073\u307e\u3059\u3002\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\u306f\u3001\u56fa\u5b9a\u8cbb\u3092\u9650\u754c\u5229\u76ca\u7387\u3067\u5272\u3063\u3066\u6c42\u3081\u307e\u3059\u3002\u9650\u754c\u5229\u76ca\u7387\u3068\u306f\u3001\u58f2\u4e0a\u304b\u3089\u5909\u52d5\u8cbb\u3092\u9664\u3044\u305f\u5229\u76ca\u304c\u58f2\u4e0a\u306b\u5360\u3081\u308b\u5272\u5408\u306e\u3053\u3068\u3002\u73fe\u72b6\u306e\u58f2\u4e0a\u304c\u3053\u306e\u6c34\u6e96\u3092\u3069\u308c\u3060\u3051\u4e0a\u56de\u3063\u3066\u3044\u308b\u304b\u304c\u3001\u5229\u76ca\u306e\u5b89\u5b9a\u5ea6\u3092\u6e2c\u308b\u76ee\u5b89\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u539f\u4fa1\u7387\u304c\u52d5\u304f\u7406\u7531\u306e\u5207\u308a\u5206\u3051<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u4fa1\u7387\u304c\u5e74\u3054\u3068\u306b\u4e0a\u4e0b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4ed5\u5165\u4fa1\u683c\u306e\u4e0a\u6607\u304b\u3001\u88fd\u54c1\u69cb\u6210\u306e\u5909\u5316\u304b\u3001\u6b69\u7559\u307e\u308a\u306e\u60aa\u5316\u304b\u3092\u4e00\u3064\u305a\u3064\u5207\u308a\u5206\u3051\u307e\u3059\u3002\u539f\u6750\u6599\u306e\u5024\u4e0a\u304c\u308a\u3092\u8ca9\u58f2\u4fa1\u683c\u3078\u8ee2\u5ac1\u3067\u304d\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u7279\u306b\u6c17\u306b\u3059\u308b\u8ad6\u70b9\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u76f4\u8fd1\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u306f\u7d9a\u304f\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u5374\u3092\u610f\u8b58\u3057\u3066\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3084\u63a1\u7528\u8cbb\u3001\u4fee\u7e55\u8cbb\u3092\u7d5e\u308a\u3001\u76f4\u8fd1\u671f\u306e\u5229\u76ca\u3092\u62bc\u3057\u4e0a\u3052\u308b\u4f8b\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3068\u3053\u308d\u304c\u8b72\u53d7\u4f01\u696d\u306f\u3001\u524a\u3063\u305f\u8cbb\u7528\u306f\u3044\u305a\u308c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8aad\u307f\u3001\u5e73\u5e74\u4e26\u307f\u306e\u6c34\u6e96\u306b\u623b\u3057\u305f\u91d1\u984d\u3068\u306e\u5dee\u3092\u5229\u76ca\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6570\u5e74\u5148\u307e\u3067\u7d9a\u3051\u3089\u308c\u308b\u524a\u6e1b\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u308c\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u306e\u53ce\u76ca\u6027\u3068\u4f1a\u8a08\u65b9\u91dd\u306e\u78ba\u8a8d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u53d6\u5f15\u3067\u3082\u3001\u4f1a\u8a08\u306e\u6c7a\u3081\u65b9\u3072\u3068\u3064\u3067\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u4f1a\u793e\u5168\u4f53\u3067\u306f\u9ed2\u5b57\u306a\u306e\u306b\u3001\u4e8b\u696d\u5225\u306b\u898b\u308b\u3068\u8d64\u5b57\u306e\u90e8\u9580\u3092\u9ed2\u5b57\u306e\u90e8\u9580\u304c\u652f\u3048\u3066\u3044\u308b\u69cb\u56f3\u3082\u5c11\u306a\u304f\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u6570\u5b57\u306e\u524d\u63d0\u3068\u4e2d\u8eab\u306e\u4e21\u65b9\u304c\u3001\u3053\u3053\u3067\u78ba\u304b\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u4e8b\u696d\u5225\u30fb\u88fd\u54c1\u5225\u306e\u63a1\u7b97\u3092\u898b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u306e\u4e8b\u696d\u3084\u5e97\u8217\u3092\u6301\u3064\u4f1a\u793e\u3067\u306f\u3001\u4f1a\u793e\u5168\u4f53\u306e\u6570\u5b57\u3060\u3051\u3067\u306f\u5b9f\u529b\u3092\u3064\u304b\u3081\u307e\u305b\u3093\u3002\u4e8b\u696d\u5225\u30fb\u88fd\u54c1\u5225\u306b\u898b\u308b\u3068\u304d\u306e\u4e3b\u306a\u8996\u70b9\u3092\u4e0b\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u30bb\u30b0\u30e1\u30f3\u30c8\u5206\u6790\u306e\u8996\u70b9<\/th><th>\u8b72\u53d7\u4f01\u696d\u304c\u78ba\u8a8d\u3059\u308b\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u69cb\u6210\u3068\u63a8\u79fb<\/strong><\/td><td>\u3069\u306e\u4e8b\u696d\u304c\u5229\u76ca\u3092\u652f\u3048\u3001\u3069\u306e\u4e8b\u696d\u304c\u6210\u9577\u3092\u5f15\u3063\u5f35\u3063\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u5229\u76ca\u7387\u306e\u5dee\u306e\u8981\u56e0<\/strong><\/td><td>\u4fa1\u683c\u8a2d\u5b9a\u3001\u539f\u4fa1\u306e\u69cb\u9020\u3001\u7af6\u5408\u306e\u72b6\u6cc1\u306e\u9055\u3044<\/td><\/tr><tr><td><strong>\u5171\u901a\u8cbb\u306e\u914d\u8ce6<\/strong><\/td><td>\u672c\u793e\u8cbb\u3084\u5171\u901a\u306e\u4eba\u4ef6\u8cbb\u3092\u3069\u306e\u57fa\u6e96\u3067\u5404\u4e8b\u696d\u306b\u5272\u308a\u632f\u3063\u3066\u3044\u308b\u304b<\/td><\/tr><tr><td><strong>\u6210\u9577\u6027\u3068\u7d99\u7d9a\u6027<\/strong><\/td><td>\u5e02\u5834\u306e\u5c06\u6765\u6027\u3001\u7af6\u5408\u306b\u5bfe\u3059\u308b\u5f37\u307f\u3001\u8b72\u53d7\u5f8c\u306e\u76f8\u4e57\u52b9\u679c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u90e8\u9580\u5225\u306e\u640d\u76ca\u3092\u666e\u6bb5\u304b\u3089\u7ba1\u7406\u3057\u3066\u3044\u306a\u3044\u4f1a\u793e\u3067\u3082\u3001\u58f2\u4e0a\u3068\u7c97\u5229\u3060\u3051\u306a\u3089\u4e8b\u696d\u5225\u306b\u51fa\u305b\u308b\u3053\u3068\u304c\u591a\u3044\u306f\u305a\u3002\u305d\u3053\u307e\u3067\u305d\u308d\u3048\u3070\u3001\u8aac\u660e\u306e\u571f\u53f0\u3068\u3057\u3066\u5341\u5206\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u4f1a\u8a08\u65b9\u91dd\u306e\u78ba\u8a8d\u3068\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u3092\u6b63\u3057\u304f\u8aad\u3080\u306b\u306f\u3001\u524d\u63d0\u3068\u306a\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u4e2d\u5c0f\u4f01\u696d\u306b\u591a\u3044\u51e6\u7406\u306e\u88dc\u6b63\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u6642\u671f\u3001\u4ed6\u793e\u3068\u6bd4\u3079\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u3092\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7a0e\u6cd5\u306b\u6cbf\u3063\u3066\u4f5c\u3089\u308c\u305f\u6c7a\u7b97\u66f8\u306e\u88dc\u6b63<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sme-financial-dd\/\">\u4e2d\u5c0f\u4f01\u696d\u306e\u8ca1\u52d9DD<\/a>\u3067\u306f\u3001\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u6cbf\u3063\u3066\u4f5c\u3089\u308c\u305f\u6c7a\u7b97\u66f8\u3092\u3001\u8b72\u53d7\u4f01\u696d\u306e\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u306b\u5408\u308f\u305b\u3066\u88dc\u6b63\u3059\u308b\u4f5c\u696d\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u8cde\u4e0e\u3084\u9000\u8077\u91d1\u306e\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u3001\u52d5\u304b\u306a\u3044\u5728\u5eab\u306e\u8a55\u4fa1\u640d\u3092\u843d\u3068\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3063\u305f\u51e6\u7406\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u57fa\u6e96\u306b\u7f6e\u304d\u76f4\u3059\u3068\u5229\u76ca\u3084\u7d14\u8cc7\u7523\u304c\u52d5\u304d\u307e\u3059\u3002\u9867\u554f\u7a0e\u7406\u58eb\u306e\u6c7a\u7b97\u66f8\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3044\u3046\u8a71\u3067\u306f\u306a\u304f\u3001\u4f5c\u308b\u76ee\u7684\u306e\u9055\u3044\u304b\u3089\u751f\u3058\u308b\u8abf\u6574\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u53ce\u76ca\u3068\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u6642\u671f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u8377\u3057\u305f\u6642\u70b9\u3067\u58f2\u4e0a\u306b\u3059\u308b\u306e\u304b\u3001\u9867\u5ba2\u304c\u691c\u53ce\u3057\u305f\u6642\u70b9\u306b\u3059\u308b\u306e\u304b\u3002\u8a08\u4e0a\u306e\u6642\u671f\u304c\u9055\u3048\u3070\u3001\u671f\u672b\u3092\u307e\u305f\u3050\u53d6\u5f15\u306e\u5229\u76ca\u306f\u5225\u306e\u671f\u306b\u5165\u308a\u307e\u3059\u3002\u5de5\u4e8b\u3084\u9577\u671f\u306e\u6848\u4ef6\u3092\u62b1\u3048\u308b\u4f1a\u793e\u3067\u306f\u3001\u9032\u307f\u5177\u5408\u306b\u5fdc\u3058\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3082\u78ba\u8a8d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u3079\u308b\u3068\u304d\u306e\u6ce8\u610f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5229\u76ca\u7387\u3092\u540c\u696d\u4ed6\u793e\u3068\u6bd4\u3079\u308b\u5834\u9762\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3084\u5728\u5eab\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u9055\u3044\u3067\u6570\u5b57\u306e\u610f\u5473\u304c\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ed6\u793e\u3088\u308a\u5229\u76ca\u7387\u304c\u9ad8\u304f\u898b\u3048\u3066\u3082\u3001\u511f\u5374\u306e\u65b9\u6cd5\u304c\u9055\u3046\u3060\u3051\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3082\u306e\u3002\u524d\u63d0\u3092\u305d\u308d\u3048\u3066\u304b\u3089\u6bd4\u3079\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u304c\u8b66\u6212\u3059\u308b\u5229\u76ca\u306e\u3086\u304c\u307f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u306e\u306f\u3001\u5229\u76ca\u3092\u5b9f\u529b\u4ee5\u4e0a\u306b\u898b\u305b\u3066\u3044\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u51e6\u7406\u3067\u3059\u3002\u4e3b\u306a\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u3068\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u3067\u3067\u304d\u308b\u5099\u3048\u3092\u4e0b\u8868\u306b\u4e26\u3079\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u5229\u76ca\u306e\u3086\u304c\u307f\u306e\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/th><th>\u8b72\u53d7\u4f01\u696d\u304c\u7591\u3046\u70b9<\/th><th>\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u306e\u5099\u3048<\/th><\/tr><\/thead><tbody><tr><td><strong>\u58f2\u4e0a\u306e\u671f\u305a\u308c<\/strong><\/td><td>\u671f\u672b\u306b\u58f2\u4e0a\u3092\u524d\u5012\u3057\u3057\u3001\u7fcc\u671f\u306b\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u304c\u51fa\u3066\u3044\u306a\u3044\u304b<\/td><td>\u671f\u672b\u524d\u5f8c\u306e\u58f2\u4e0a\u3068\u8fd4\u54c1\u306e\u63a8\u79fb\u3092\u6708\u6b21\u3067\u793a\u3059<\/td><\/tr><tr><td><strong>\u539f\u4fa1\u30fb\u5916\u6ce8\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c<\/strong><\/td><td>\u5f53\u671f\u306e\u8cbb\u7528\u3092\u7fcc\u671f\u306b\u56de\u3057\u3066\u3044\u306a\u3044\u304b<\/td><td>\u671f\u672b\u306e\u672a\u6255\u8a08\u4e0a\u306e\u624b\u9806\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f<\/td><\/tr><tr><td><strong>\u5728\u5eab\u306e\u8a55\u4fa1<\/strong><\/td><td>\u52d5\u304b\u306a\u3044\u5728\u5eab\u3092\u7c3f\u4fa1\u306e\u307e\u307e\u6b8b\u3057\u3066\u3044\u306a\u3044\u304b<\/td><td>\u4fdd\u7ba1\u671f\u9593\u3054\u3068\u306e\u5728\u5eab\u4e00\u89a7\u3092\u4f5c\u3063\u3066\u304a\u304f<\/td><\/tr><tr><td><strong>\u4e00\u904e\u6027\u306e\u9700\u8981<\/strong><\/td><td>\u4f38\u3073\u305f\u58f2\u4e0a\u304c\u7279\u9700\u3084\u5358\u767a\u306e\u6848\u4ef6\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b<\/td><td>\u6848\u4ef6\u3054\u3068\u306b\u7d99\u7d9a\u6027\u306e\u898b\u8fbc\u307f\u3092\u8aac\u660e\u3059\u308b<\/td><\/tr><tr><td><strong>\u8cbb\u7528\u306e\u5148\u9001\u308a<\/strong><\/td><td>\u5fc5\u8981\u306a\u4fee\u7e55\u3084\u63a1\u7528\u3001\u5e83\u544a\u3092\u6b62\u3081\u3066\u5229\u76ca\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u304b<\/td><td>\u4eca\u5f8c\u5fc5\u8981\u306a\u652f\u51fa\u3092\u4e8b\u696d\u8a08\u753b\u306b\u7e54\u308a\u8fbc\u3080<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u53ce\u76ca\u6027\u5206\u6790\u306e\u7d50\u679c\u306f\u8b72\u6e21\u4fa1\u683c\u3068\u5951\u7d04\u306b\u3069\u3046\u97ff\u304f\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u672c\u5408\u610f\u306e\u3042\u3068\u306bDD\u306e\u5831\u544a\u66f8\u304c\u5c4a\u304d\u3001\u4fa1\u683c\u306e\u898b\u76f4\u3057\u3092\u5207\u308a\u51fa\u3055\u308c\u308b\u5834\u9762\u3002M&amp;A\u306e\u4ea4\u6e09\u3067\u306f\u3088\u304f\u3042\u308b\u5c55\u958b\u3067\u3059\u3002\u53ce\u76ca\u6027\u5206\u6790\u306e\u7d50\u679c\u306f\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/dd-and-valuation-link\/\">\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1<\/a>\u3092\u901a\u3058\u3066\u8b72\u6e21\u4fa1\u683c\u306b\u3001\u3055\u3089\u306b\u306f\u6700\u7d42\u5951\u7d04\u306e\u6761\u4ef6\u306b\u3082\u8df3\u306d\u8fd4\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u8abf\u6574\u5f8cEBITDA\u3068\u500d\u7387\u3067\u6c7a\u307e\u308b\u4f01\u696d\u4fa1\u5024<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u306f\u3001\u8abf\u6574\u5f8cEBITDA\u306b\u696d\u7a2e\u3084\u898f\u6a21\u306b\u5fdc\u3058\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sme-ma-ebitda\/\">EV\/EBITDA\u500d\u7387<\/a>\u3092\u639b\u3051\u3001\u4e8b\u696d\u5168\u4f53\u306e\u4fa1\u5024\uff08EV\uff09\u306e\u76ee\u5b89\u3092\u51fa\u3059\u65b9\u6cd5\u304c\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002\u5148\u307b\u3069\u306e\u8a2d\u4f8b\u3067\u4e0a\u7a4d\u307f\u3055\u308c\u305f1,000\u4e07\u5186\u306f\u3001\u4eee\u306b\u500d\u7387\u30925\u500d\u3068\u3059\u308c\u3070\u4f01\u696d\u4fa1\u5024\u30675,000\u4e07\u5186\u306e\u5dee\u3002\u8abf\u65741\u4ef6\u3054\u3068\u306e\u91cd\u307f\u304c\u898b\u3048\u3066\u304f\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u4f01\u696d\u4fa1\u5024\u304b\u3089\u682a\u5f0f\u306e\u4fa1\u5024\u3092\u6c42\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306e\u4fa1\u683c\u306f\u3001\u4f01\u696d\u4fa1\u5024\u304b\u3089\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\uff08\u501f\u5165\u91d1\u304b\u3089\u73fe\u9810\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09\u3092\u63a7\u9664\u3057\u3066\u6c42\u3081\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002\u5f15\u304d\u6e21\u3057\u6642\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-working-capital\/\">\u904b\u8ee2\u8cc7\u672c<\/a>\u304c\u5e73\u5e38\u306e\u6c34\u6e96\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u4fa1\u683c\u304b\u3089\u8abf\u6574\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u53ce\u76ca\u6027\u5206\u6790\u306f\u3001\u3053\u306e\u8a08\u7b97\u306e\u51fa\u767a\u70b9\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u4e8b\u696d\u8a08\u753b\u306e\u59a5\u5f53\u6027\u306e\u691c\u8a3c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u304c\u793a\u3059\u4e8b\u696d\u8a08\u753b\u3082\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u3068\u904e\u53bb\u306e\u63a8\u79fb\u306b\u7167\u3089\u3057\u3066\u691c\u8a3c\u3055\u308c\u307e\u3059\u3002\u5b9f\u7e3e\u304b\u3089\u5927\u304d\u304f\u5916\u308c\u305f\u4f38\u3073\u3092\u898b\u8fbc\u3080\u8a08\u753b\u306f\u6839\u62e0\u3092\u554f\u308f\u308c\u3001\u4fa1\u683c\u306e\u524d\u63d0\u304b\u3089\u5916\u3055\u308c\u308b\u3053\u3068\u3082\u3002\u8a08\u753b\u306e\u6570\u5b57\u306f\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u3092\u8d77\u70b9\u306b\u7a4d\u307f\u4e0a\u3052\u308b\u5f62\u3067\u4f5c\u308b\u3068\u8aac\u660e\u304c\u901a\u308a\u3084\u3059\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u6700\u7d42\u5951\u7d04\u306b\u53cd\u6620\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">DD\u3067\u898b\u3064\u304b\u3063\u305f\u61f8\u5ff5\u306f\u3001\u4fa1\u683c\u306e\u5f15\u304d\u4e0b\u3052\u306e\u307b\u304b\u3001\u6700\u7d42\u5951\u7d04\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/reps-warranties-and-dd-link\/\">\u8868\u660e\u4fdd\u8a3c<\/a>\u3084\u500b\u5225\u306e\u88dc\u511f\u6761\u9805\u306b\u53cd\u6620\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/m_and_a_guideline.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/mark><\/a>\uff08\u7b2c3\u7248\uff09\u3082\u3001\u6700\u7d42\u5951\u7d04\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308a\u3046\u308b\u30ea\u30b9\u30af\u3068\u3057\u3066\u3001DD\u3092\u5b9f\u65bd\u3057\u306a\u3044\u3053\u3068\u3084\u8868\u660e\u4fdd\u8a3c\u306e\u5185\u5bb9\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u8abf\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3068\u3063\u3066\u3082\u5f8c\u65e5\u306e\u7d1b\u4e89\u3092\u9632\u3050\u5099\u3048\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u58f2\u308a\u624b\u304c\u53ce\u76ca\u6027\u5206\u6790\u306b\u5099\u3048\u308b\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300cDD\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u4f55\u304b\u3089\u624b\u3092\u3064\u3051\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u3002\u521d\u3081\u3066\u4f1a\u793e\u3092\u8b72\u308b\u7d4c\u55b6\u8005\u304b\u3089\u3001\u3088\u304f\u805e\u304f\u58f0\u3067\u3059\u3002\u53ce\u76ca\u6027\u5206\u6790\u3078\u306e\u5099\u3048\u306f\u3001\u8cc7\u6599\u3092\u305d\u308d\u3048\u308b\u3053\u3068\u3068\u3001\u6570\u5b57\u306e\u7406\u7531\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306b\u5c3d\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u58f2\u5374\u524d\u306b\u6574\u3048\u3066\u304a\u304f\u8cc7\u6599<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/financial-dd-process\/\">\u8ca1\u52d9DD\u3067\u6c42\u3081\u3089\u308c\u308b\u8cc7\u6599<\/a>\u306e\u3046\u3061\u3001\u53ce\u76ca\u6027\u5206\u6790\u3067\u7279\u306b\u8aad\u307f\u8fbc\u307e\u308c\u308b\u3082\u306e\u3092\u4e0b\u8868\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002\u65e9\u3081\u306b\u624b\u5143\u3078\u96c6\u3081\u3066\u304a\u3051\u3070\u3001DD\u306e\u671f\u9593\u4e2d\u306b\u614c\u3066\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u6e96\u5099\u3059\u308b\u8cc7\u6599\u30fb\u60c5\u5831<\/th><th>\u53ce\u76ca\u6027\u5206\u6790\u3067\u306e\u4f7f\u308f\u308c\u65b9<\/th><\/tr><\/thead><tbody><tr><td><strong>\u76f4\u8fd13\u301c5\u671f\u306e\u6c7a\u7b97\u66f8\u3068\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8<\/strong><\/td><td>\u5229\u76ca\u306e\u63a8\u79fb\u3068\u8cbb\u7528\u306e\u4e2d\u8eab\u306e\u78ba\u8a8d<\/td><\/tr><tr><td><strong>\u6708\u6b21\u8a66\u7b97\u8868<\/strong><\/td><td>\u5b63\u7bc0\u6027\u3084\u671f\u672b\u306e\u58f2\u4e0a\u306e\u504f\u308a\u306e\u78ba\u8a8d<\/td><\/tr><tr><td><strong>\u9867\u5ba2\u5225\u30fb\u88fd\u54c1\u5225\u306e\u58f2\u4e0a\u3068\u7c97\u5229\u306e\u4e00\u89a7<\/strong><\/td><td>\u53d6\u5f15\u5148\u3078\u306e\u4f9d\u5b58\u5ea6\u3068\u63a1\u7b97\u306e\u78ba\u8a8d<\/td><\/tr><tr><td><strong>\u5f79\u54e1\u5831\u916c\u3068\u89aa\u65cf\u3078\u306e\u652f\u6255\u3044\u306e\u4e00\u89a7<\/strong><\/td><td>\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u306e\u8abf\u6574<\/td><\/tr><tr><td><strong>\u95a2\u4fc2\u4f1a\u793e\u30fb\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u3068\u306e\u53d6\u5f15\u4e00\u89a7<\/strong><\/td><td>\u5bb6\u8cc3\u3084\u4ed5\u5165\u4fa1\u683c\u306e\u76f8\u5834\u3068\u306e\u6bd4\u8f03<\/td><\/tr><tr><td><strong>\u4e00\u904e\u6027\u306e\u640d\u76ca\u306e\u4e00\u89a7\u3068\u6839\u62e0\u8cc7\u6599<\/strong><\/td><td>\u8db3\u3057\u623b\u3057\u3084\u9664\u5916\u306e\u5224\u65ad\u6750\u6599<\/td><\/tr><tr><td><strong>\u4e3b\u8981\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u66f8<\/strong><\/td><td>\u53d6\u5f15\u7d99\u7d9a\u306e\u898b\u901a\u3057\u3068\u89e3\u9664\u6761\u9805\u306e\u78ba\u8a8d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u8abf\u6574\u9805\u76ee\u3092\u81ea\u793e\u3067\u5148\u306b\u6d17\u3044\u51fa\u3059<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u8abf\u67fb\u3092\u5f85\u305f\u305a\u306b\u3001\u8db3\u3057\u623b\u305b\u308b\u8cbb\u7528\u3068\u5dee\u3057\u5f15\u304b\u308c\u305d\u3046\u306a\u640d\u76ca\u3092\u81ea\u793e\u3067\u4e00\u89a7\u306b\u3057\u3066\u304a\u304f\u3068\u3001\u4ea4\u6e09\u306e\u4e3b\u5c0e\u6a29\u3092\u63e1\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u6839\u62e0\u3068\u306a\u308b\u8cc7\u6599\u3092\u30bb\u30c3\u30c8\u3067\u7528\u610f\u3059\u308b\u306e\u304c\u30b3\u30c4\u3067\u3059\u3002\u898f\u6a21\u306e\u5927\u304d\u3044\u6848\u4ef6\u3067\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u4e8b\u524d\u306b\u8abf\u3079\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-sell-side-dd\/\">\u30bb\u30eb\u30b5\u30a4\u30c9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u3082\u9078\u629e\u80a2\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u7bc0\u7a0e\u306e\u305f\u3081\u306e\u652f\u51fa\u306f\u8aac\u660e\u3067\u8a55\u4fa1\u304c\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u524d\u306b\u6d88\u8017\u54c1\u3092\u307e\u3068\u3081\u8cb7\u3044\u3059\u308b\u3001\u7bc0\u7a0e\u76ee\u7684\u306e\u4fdd\u967a\u6599\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3068\u3044\u3063\u305f\u51e6\u7406\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3067\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002\u8b72\u53d7\u5f8c\u306b\u306f\u7d9a\u304b\u306a\u3044\u652f\u51fa\u3060\u3068\u793a\u305b\u308c\u3070\u5229\u76ca\u306b\u8db3\u3057\u623b\u3059\u4f59\u5730\u304c\u751f\u307e\u308c\u307e\u3059\u304c\u3001\u8aac\u660e\u304c\u306a\u3051\u308c\u3070\u5358\u306b\u5229\u76ca\u306e\u4f4e\u3044\u4f1a\u793e\u3068\u53d7\u3051\u53d6\u3089\u308c\u3001\u305d\u306e\u8a55\u4fa1\u306e\u307e\u307e\u4fa1\u683c\u4ea4\u6e09\u306b\u5165\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u652f\u51fa\u306e\u76ee\u7684\u3068\u91d1\u984d\u3092\u3001\u5e74\u3054\u3068\u306b\u8a18\u9332\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u76ee\u7acb\u3064\u3064\u307e\u305a\u304d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u5099\u304c\u5f8c\u56de\u3057\u306b\u306a\u3063\u305f\u4f1a\u793e\u307b\u3069\u3001\u6b21\u306e\u3088\u3046\u306a\u70b9\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6c7a\u7b97\u524d\u306e\u62bc\u3057\u8fbc\u307f\u8ca9\u58f2\u3068\u3001\u7fcc\u671f\u306e\u521d\u3081\u306b\u96c6\u4e2d\u3059\u308b\u8fd4\u54c1<\/li>\n\n\n\n<li>\u9818\u53ce\u66f8\u3084\u5229\u7528\u8a18\u9332\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u500b\u4eba\u7684\u306a\u7d4c\u8cbb<\/li>\n\n\n\n<li>\u793e\u9577\u304c\u9000\u3044\u305f\u3042\u3068\u306e\u7d4c\u55b6\u8005\u5831\u916c\u306e\u898b\u7a4d\u3082\u308a\u6f0f\u308c<\/li>\n\n\n\n<li>\u53d6\u5f15\u5148\u5225\u306e\u7c97\u5229\u304c\u51fa\u305b\u305a\u3001\u611f\u899a\u983c\u307f\u306b\u306a\u3063\u305f\u63a1\u7b97\u306e\u8aac\u660e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u308c\u3082\u3001\u58f2\u5374\u3092\u6c7a\u3081\u3066\u304b\u3089\u3067\u306f\u76f4\u3057\u306b\u304f\u3044\u3082\u306e\u3070\u304b\u308a\u3002\u6c17\u3065\u3044\u305f\u6642\u70b9\u3067\u624b\u3092\u6253\u3064\u307b\u3069\u3001\u8a55\u4fa1\u3078\u306e\u5f71\u97ff\u306f\u5c0f\u3055\u304f\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n<style>\n.mk-acquisition-cta,\n.mk-acquisition-cta * { box-sizing: border-box; }\n\n.mk-acquisition-cta {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 196px;\n  align-items: center;\n  gap: 20px;\n  width: 100%;\n  max-width: 800px;\n  margin: 22px auto;\n  padding: 16px 20px;\n  border: 1px solid #173552;\n  border-radius: 8px;\n  background: #06213f;\n  color: #fff;\n  font-family: \"Noto Sans JP\", sans-serif;\n  text-align: left;\n  text-decoration: none;\n}\n\n.mk-acquisition-cta:link,\n.mk-acquisition-cta:visited,\n.mk-acquisition-cta:hover { color: #fff; text-decoration: none; }\n\n.mk-acquisition-cta:focus-visible {\n  outline: 3px solid #e5c15c;\n  outline-offset: 3px;\n}\n\n.mk-acquisition-cta__content { display: block; min-width: 0; }\n\n.mk-acquisition-cta__label {\n  display: block;\n  margin-bottom: 4px;\n  color: #e5c15c;\n  font-size: 14px;\n  font-weight: 700;\n  line-height: 1.35;\n}\n\n.mk-acquisition-cta__headline {\n  display: block;\n  margin-bottom: 7px;\n  color: #fff;\n  font-size: 21px;\n  font-weight: 700;\n  line-height: 1.35;\n}\n\n.mk-acquisition-cta__detail {\n  display: block;\n  padding-left: 10px;\n  border-left: 3px solid #47af60;\n  color: #eaf1f7;\n  font-size: 14px;\n  font-weight: 600;\n  line-height: 1.4;\n}\n\n.mk-acquisition-cta__button {\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  gap: 9px;\n  min-height: 50px;\n  padding: 10px 12px;\n  border-radius: 5px;\n  background: #e5c15c;\n  color: #092039;\n  font-size: 16px;\n  font-weight: 700;\n  line-height: 1.35;\n  text-align: center;\n  white-space: nowrap;\n}\n\n.mk-acquisition-cta__arrow { font-size: 21px; line-height: 1; }\n\n@media (max-width: 700px) {\n  .mk-acquisition-cta {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 12px;\n    margin: 18px auto;\n    padding: 14px 15px;\n  }\n  .mk-acquisition-cta__headline { font-size: 20px; }\n  .mk-acquisition-cta__button { width: 100%; min-height: 46px; }\n}\n<\/style>\n\n<a class=\"mk-acquisition-cta\"\n   href=\"https:\/\/mitsukijapan.com\/acquisition\/\"\n   data-cta-id=\"proactive-acquisition\"\n   data-cta-pos=\"dd-column\">\n  <span class=\"mk-acquisition-cta__content\">\n    <span class=\"mk-acquisition-cta__label\">\u4f01\u696d\u8cb7\u53ce\u3092\u3054\u691c\u8a0e\u306e\u65b9\u3078<\/span>\n    <strong class=\"mk-acquisition-cta__headline\">\u6b32\u3057\u3044\u4f1a\u793e\u306f\u3001\u5f85\u3063\u3066\u3044\u3066\u3082\u898b\u3064\u304b\u3089\u306a\u3044<\/strong>\n    <span class=\"mk-acquisition-cta__detail\">\u30d7\u30ed\u30fb\u30a2\u30af\u30c6\u30a3\u30d6\u30b5\u30fc\u30c1\u3067\u5019\u88dc\u5148\u3092\u958b\u62d3<\/span>\n  <\/span>\n  <span class=\"mk-acquisition-cta__button\">\n    \u30b5\u30fc\u30d3\u30b9\u8a73\u7d30\u3092\u898b\u308b <span class=\"mk-acquisition-cta__arrow\">\u2192<\/span>\n  <\/span>\n<\/a>\n\n\n<h2 id=\"arkb-toc-32\" class=\"wp-block-heading\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u306e\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u7d4c\u55b6\u8005\u304b\u3089\u3001\u53ce\u76ca\u6027\u5206\u6790\u306b\u3064\u3044\u3066\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1757382839711\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u8d64\u5b57\u306e\u671f\u304c\u3042\u308b\u3068\u53ce\u76ca\u6027\u5206\u6790\u3067\u4e0d\u5229\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8d64\u5b57\u306e\u539f\u56e0\u6b21\u7b2c\u3067\u3059\u3002\u707d\u5bb3\u3084\u4e00\u5ea6\u304d\u308a\u306e\u8a34\u8a1f\u8cbb\u7528\u306a\u3069\u4e00\u904e\u6027\u306e\u8981\u56e0\u306a\u3089\u3001\u8abf\u6574\u3067\u9664\u5916\u3067\u304d\u308b\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5834\u3067\u306f\u307e\u305a\u3001\u8d64\u5b57\u306e\u671f\u306e\u640d\u76ca\u3092\u9805\u76ee\u3054\u3068\u306b\u5206\u3051\u3001\u6765\u671f\u4ee5\u964d\u3082\u7d9a\u304f\u8981\u56e0\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7d9a\u304f\u8981\u56e0\u3067\u3042\u308c\u3070\u3001\u6539\u5584\u7b56\u3068\u305d\u306e\u5f8c\u306e\u5b9f\u7e3e\u3092\u3042\u308f\u305b\u3066\u793a\u305b\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u308f\u308c\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757382860579\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u6708\u6b21\u8a66\u7b97\u8868\u3092\u4f5c\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5bfe\u5fdc\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u6e96\u5099\u306b\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u306f\u5b63\u7bc0\u6027\u3084\u671f\u672b\u306e\u504f\u308a\u3092\u898b\u308b\u305f\u3081\u306b\u6708\u6b21\u306e\u6570\u5b57\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u30c7\u30fc\u30bf\u304b\u3089\u4f5c\u308a\u76f4\u3059\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u9867\u554f\u7a0e\u7406\u58eb\u3068\u76f8\u8ac7\u3057\u3001\u5c11\u306a\u304f\u3068\u3082\u76f4\u8fd1\u671f\u3068\u9032\u884c\u671f\u306e\u6708\u6b21\u306f\u65e9\u3081\u306b\u6574\u3048\u3066\u304a\u304f\u3068\u3001DD\u304c\u9577\u5f15\u304d\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757382881926\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u501f\u5165\u91d1\u3084\u500b\u4eba\u4fdd\u8a3c\u306f\u53ce\u76ca\u6027\u5206\u6790\u306b\u95a2\u4fc2\u3057\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">EBITDA\u306f\u5229\u606f\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u5229\u76ca\u306a\u306e\u3067\u3001\u501f\u5165\u91d1\u306e\u591a\u3055\u306f\u53ce\u76ca\u6027\u5206\u6790\u306e\u6570\u5b57\u305d\u306e\u3082\u306e\u306b\u306f\u8868\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u682a\u5f0f\u306e\u4fa1\u683c\u3092\u51fa\u3059\u6bb5\u968e\u3067\u306f\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u500b\u4eba\u4fdd\u8a3c\u306e\u89e3\u9664\u306f\u53ce\u76ca\u6027\u3068\u306f\u5225\u306e\u8ad6\u70b9\u3067\u3001\u6700\u7d42\u5951\u7d04\u306e\u6761\u4ef6\u3068\u3057\u3066\u8cb7\u3044\u624b\u3068\u53d6\u308a\u6c7a\u3081\u3066\u304a\u304f\u306e\u304c\u901a\u5e38\u306e\u6d41\u308c\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757382902867\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u6b63\u5e38\u53ce\u76ca\u529b\u304c\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u3088\u308a\u4f4e\u304f\u51fa\u305f\u3089\u3001\u5fc5\u305a\u5024\u4e0b\u3052\u3055\u308c\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5fc5\u305a\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u57fa\u672c\u5408\u610f\u306e\u4fa1\u683c\u304c\u4f55\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u305f\u304b\u6b21\u7b2c\u3067\u3059\u3002\u3082\u3068\u3082\u3068\u8abf\u6574\u5f8c\u306e\u5229\u76ca\u3067\u4fa1\u683c\u3092\u6c7a\u3081\u3066\u3044\u308c\u3070\u3001\u898b\u76f4\u3057\u306f\u5c0f\u3055\u304f\u6e08\u307f\u307e\u3059\u3002\u6c7a\u7b97\u66f8\u306e\u5229\u76ca\u3060\u3051\u3067\u4fa1\u683c\u3092\u6c7a\u3081\u3066\u3044\u305f\u5834\u5408\u306f\u5dee\u304c\u8868\u306b\u51fa\u3084\u3059\u3044\u305f\u3081\u3001\u58f2\u308a\u624b\u5074\u3067\u3082\u8abf\u6574\u5f8c\u306e\u6570\u5b57\u3092\u5148\u306b\u8a66\u7b97\u3057\u3001\u4ea4\u6e09\u306e\u524d\u63d0\u3092\u305d\u308d\u3048\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-due-diligence\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\uff5c\u8ab0\u304c\u3084\u308b\uff1fDD\u306e\u610f\u5473\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/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=\"https:\/\/mitsukijapan.com\/ma\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-33\" class=\"wp-block-heading\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u53ce\u76ca\u6027\u5206\u6790\u3067\u58f2\u308a\u624b\u304c\u62bc\u3055\u3048\u308b\u8981\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9DD\u306e\u53ce\u76ca\u6027\u5206\u6790\u3067\u306f\u3001\u4e00\u904e\u6027\u306e\u640d\u76ca\u3084\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8cbb\u7528\u3092\u8abf\u6574\u3057\u305f\u6b63\u5e38\u53ce\u76ca\u529b\u304c\u4fa1\u683c\u306e\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002\u8abf\u65741\u4ef6\u3067\u4f01\u696d\u4fa1\u5024\u304c\u5927\u304d\u304f\u52d5\u304f\u305f\u3081\u3001\u6839\u62e0\u8cc7\u6599\u3092\u305d\u308d\u3048\u3066\u8aac\u660e\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u81ea\u793e\u306e\u6570\u5b57\u304c\u3069\u3046\u898b\u3089\u308c\u308b\u304b\u4e0d\u5b89\u306a\u3068\u304d\u307b\u3069\u3001\u65e9\u3081\u306e\u6e96\u5099\u304c\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3092\u6570\u591a\u304f\u652f\u63f4\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u8abf\u6574\u9805\u76ee\u306e\u6d17\u3044\u51fa\u3057\u304b\u3089\u8b72\u6e21\u4fa1\u683c\u306e\u691c\u8a0e\u307e\u3067\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u8996\u70b9\u3067\u4f34\u8d70\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u58f2\u5374\u3092\u304a\u8003\u3048\u306e\u969b\u306f\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-2 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"tel:0120-169-256\"><img decoding=\"async\" width=\"1000\" height=\"333\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp\" alt=\"M&amp;A\u30fb\u4f1a\u793e\u58f2\u5374\u306e\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13666\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/0000-ma-company-sale-phone-consultation-banner-768x256.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&amp;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    <\/div>\n<\/div>","protected":false},"author":13,"featured_media":14010,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-6140","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/6140","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\/13"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media\/14010"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=6140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}