{"id":6313,"date":"2026-09-08T12:55:24","date_gmt":"2026-09-08T03:55:24","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&p=6313"},"modified":"2026-09-08T17:45:51","modified_gmt":"2026-09-08T08:45:51","slug":"due-diligence-terms","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/due-diligence-terms\/","title":{"rendered":"\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7528\u8a9e\u96c6\uff5c\u58f2\u308a\u624b\u304c\u62bc\u3055\u3048\u308bM&A\u983b\u51fa\u30ef\u30fc\u30c9"},"content":{"rendered":"\n

M&A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306f\u3001EBITDA\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u3001\u8868\u660e\u4fdd\u8a3c\u306a\u3069\u8033\u6163\u308c\u306a\u3044\u8a00\u8449\u304c\u6b21\u3005\u306b\u51fa\u3066\u304d\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u8996\u70b9\u306b\u7acb\u3061\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u4eba\u4e8b\u52b4\u52d9\u30fb\u4e8b\u696d\u306e\u5404DD\u3068\u624b\u7d9a\u5168\u4f53\u3067\u4f7f\u3046\u4e3b\u8981\u7528\u8a9e\u3092\u3001\u8b72\u53d7\u4f01\u696d\u304c\u4f55\u3092\u898b\u3066\u3044\u308b\u304b\u3068\u3042\u308f\u305b\u3066\u5e73\u6613\u306b\u6574\u7406\u3002\u610f\u5473\u304c\u5206\u304b\u308c\u3070\u3001\u8abf\u67fb\u306e\u5834\u3067\u8eab\u69cb\u3048\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

\n
\n
\"M&A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\"<\/a><\/figure>\n<\/div>\n\n\n\n
\n
\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\"<\/a><\/figure>\n<\/div>\n<\/div>\n\n\n
\n\t\t
\u76ee\u6b21<\/div>\n\t\t
  1. \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u4f55\u3092\u6307\u3059\u8a00\u8449\u304b<\/a>
    1. \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u65e5\u672c\u8a9e\u3067\u306e\u8a00\u3044\u63db\u3048<\/a><\/li>
    2. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u7528\u8a9e\u3092\u77e5\u3063\u3066\u304a\u304f\u5b9f\u5229<\/a><\/li>
    3. M&A\u306b\u6f5c\u3080\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u898b\u9003\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/a><\/li><\/ol><\/li>
    4. \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7a2e\u985e\u3092\u8868\u3059\u7528\u8a9e<\/a>
      1. \u8ca1\u52d9DD\u3068\u7a0e\u52d9DD<\/a><\/li>
      2. \u6cd5\u52d9DD\u3068\u4eba\u4e8b\u52b4\u52d9DD<\/a><\/li>
      3. \u4e8b\u696dDD\u3068IT DD<\/a><\/li>
      4. \u7a2e\u985e\u3054\u3068\u306b\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u554f\u308f\u308c\u308b\u3053\u3068<\/a><\/li><\/ol><\/li>
      5. \u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u98db\u3073\u4ea4\u3046\u7528\u8a9e<\/a>
        1. \u7a3c\u3050\u529b\u3092\u6e2c\u308b\u7528\u8a9e<\/a><\/li>
        2. \u7d14\u8cc7\u7523\u3068\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u7528\u8a9e<\/a><\/li>
        3. \u904b\u8ee2\u8cc7\u672c\u3068\u8cc7\u7523\u9805\u76ee\u306e\u7528\u8a9e<\/a><\/li>
        4. \u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u306b\u95a2\u3059\u308b\u7528\u8a9e<\/a><\/li><\/ol><\/li>
        5. \u6cd5\u52d9\u30fb\u4eba\u4e8b\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7528\u8a9e<\/a>
          1. \u6cd5\u52d9DD\u3067\u51fa\u3066\u304f\u308b\u7528\u8a9e<\/a><\/li>
          2. \u4eba\u4e8b\u30fb\u52b4\u52d9DD\u3067\u51fa\u3066\u304f\u308b\u7528\u8a9e<\/a><\/li><\/ol><\/li>
          3. \u4e8b\u696d\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u5c02\u9580\u5206\u91ce\u306e\u7528\u8a9e<\/a>
            1. \u4e8b\u696d\u306e\u4e2d\u8eab\u3092\u5206\u89e3\u3059\u308b\u7528\u8a9e<\/a><\/li>
            2. \u975e\u8ca1\u52d9\u306e\u8a55\u4fa1\u8ef8\u3092\u793a\u3059\u7528\u8a9e<\/a><\/li><\/ol><\/li>
            3. M&A\u306e\u624b\u7d9a\u5168\u4f53\u3067\u4f7f\u3046\u7528\u8a9e<\/a>
              1. \u60c5\u5831\u958b\u793a\u306e\u5165\u53e3\u3067\u4f7f\u3046\u7528\u8a9e<\/a><\/li>
              2. \u8abf\u67fb\u7d50\u679c\u3092\u5951\u7d04\u306b\u53cd\u6620\u3059\u308b\u7528\u8a9e<\/a><\/li>
              3. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u5074\u304b\u3089\u52d5\u304f\u8abf\u67fb\u306e\u7528\u8a9e<\/a><\/li><\/ol><\/li>
              4. \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u8aa4\u89e3\u3057\u3084\u3059\u3044\u7528\u8a9e\u3068\u5099\u3048\u65b9<\/a>
                1. \u8aa4\u89e3\u306e\u591a\u30444\u3064\u306e\u7528\u8a9e<\/a><\/li>
                2. \u7528\u8a9e\u304c\u51fa\u305f\u3068\u304d\u306b\u78ba\u304b\u3081\u308b5\u9805\u76ee<\/a><\/li>
                3. \u7528\u8a9e\u306e\u7406\u89e3\u4e0d\u8db3\u304c\u4fa1\u683c\u306b\u97ff\u3044\u305f\u4f8b<\/a><\/li>
                4. M&A\u306b\u6f5c\u3080\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u898b\u9003\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/a><\/li><\/ol><\/li>
                5. \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7528\u8a9e\u306b\u95a2\u3059\u308bFAQ<\/a><\/li>
                6. M&A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7528\u8a9e\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n\n \n \n \n \n <\/figure>\n\n \n \n \n \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n <\/p>\n\n \n \u307e\u3060\u4f1a\u793e\u58f2\u5374\u3092\u6c7a\u3081\u3066\u3044\u306a\u3044\u7d4c\u55b6\u8005\u306e\u65b9\u3078\n <\/p>\n\n \n \u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n <\/p>\n\n \n \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb \u795e\u9580 \u525b \u76e3\u4fee\uff0f\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e \u8457\n <\/p>\n\n \n \u89aa\u65cf\u5185\u627f\u7d99\u30fb\u5f93\u696d\u54e1\u627f\u7d99\u30fb\u7b2c\u4e09\u8005\u627f\u7d99\u3092\u6bd4\u8f03\u3059\u308b\u305f\u3081\u306e\u5b9f\u52d9\u66f8\u3067\u3059\u3002\n <\/p>\n <\/div>\n\n \n \n \n \u66f8\u7c4d\u3092\u7533\u3057\u8fbc\u3080 \u203a\n <\/span>\n\n \n \u66f8\u7c4d\u4ee3\u30fb\u9001\u6599\u306f\u5f53\u793e\u8ca0\u62c5\n <\/p>\n <\/div>\n <\/aside>\n<\/a>\n\n\n\n

                  \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u4f55\u3092\u6307\u3059\u8a00\u8449\u304b<\/h2>\n\n\n\n

                  \u76f8\u8ac7\u306b\u6765\u3089\u308c\u305f\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u304b\u3089\u6700\u521d\u306b\u51fa\u308b\u8cea\u554f\u304c\u300cDD\u3063\u3066\u4f55\u306e\u3053\u3068\u3067\u3059\u304b\u300d\u3060\u3063\u305f\u3001\u3068\u3044\u3046\u306e\u306f\u3088\u304f\u3042\u308b\u8a71\u3067\u3059\u3002\u4f1a\u793e\u3092\u8b72\u308b\u5074\u306b\u3068\u3063\u3066\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u624b\u7d9a\u3002\u307e\u305a\u306f\u8a00\u8449\u306e\u610f\u5473\u3068\u3001\u7528\u8a9e\u3092\u5148\u306b\u77e5\u3063\u3066\u304a\u304f\u3068\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

                  \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u65e5\u672c\u8a9e\u3067\u306e\u8a00\u3044\u63db\u3048<\/h3>\n\n\n\n

                  \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u300c\u8cb7\u53ce\u76e3\u67fb\u300d\u3068\u8a33\u3055\u308c\u308b\u5834\u9762\u304c\u591a\u3044\u3082\u306e\u306e\u3001\u5b9f\u52d9\u3067\u306f\u6587\u8108\u306b\u5fdc\u3058\u3066\u5225\u306e\u547c\u3073\u65b9\u3082\u6df7\u3056\u308a\u307e\u3059\u3002\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u3069\u306e\u8a00\u3044\u63db\u3048\u3082\u82af\u306b\u3042\u308b\u306e\u306f\u300c\u8abf\u3079\u3066\u78ba\u304b\u3081\u308b\u300d\u3068\u3044\u3046\u4e00\u70b9\u3002<\/p>\n\n\n\n

                  \u8a00\u3044\u63db\u3048<\/th>\u610f\u5473\u5408\u3044<\/th>\u4f7f\u308f\u308c\u3084\u3059\u3044\u5834\u9762<\/th><\/tr><\/thead>
                  \u8cb7\u53ce\u76e3\u67fb<\/strong><\/td>\u8b72\u53d7\u4f01\u696d\u304c\u5bfe\u8c61\u4f1a\u793e\u3092\u8abf\u3079\u308b\u884c\u70ba\u306e\u7dcf\u79f0<\/td>\u91d1\u878d\u6a5f\u95a2\u3084\u9867\u554f\u7a0e\u7406\u58eb\u3068\u306e\u4f1a\u8a71<\/td><\/tr>
                  \u9069\u6b63\u8a55\u4fa1\u624b\u7d9a<\/strong><\/td>\u4fa1\u5024\u3068\u30ea\u30b9\u30af\u3092\u6b63\u3057\u304f\u8a55\u4fa1\u3059\u308b\u624b\u7d9a<\/td>\u5951\u7d04\u66f8\u3084\u5831\u544a\u66f8\u306a\u3069\u306e\u66f8\u9762<\/td><\/tr>
                  \u7cbe\u67fb<\/strong><\/td>\u7d30\u90e8\u307e\u3067\u8a73\u3057\u304f\u8abf\u3079\u308b\u3053\u3068<\/td>\u5c02\u9580\u5bb6\u540c\u58eb\u306e\u3084\u308a\u53d6\u308a<\/td><\/tr>
                  \u4f01\u696d\u8abf\u67fb<\/strong><\/td>\u5bfe\u8c61\u4f1a\u793e\u306e\u5b9f\u614b\u3092\u5e83\u304f\u628a\u63e1\u3059\u308b\u3053\u3068<\/td>\u793e\u5185\u8aac\u660e\u3084\u53d6\u7de0\u5f79\u4f1a\u306e\u8cc7\u6599<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  DD\u3068\u3044\u3046\u7565\u8a9e\u306e\u4f7f\u3044\u65b9<\/h4>\n\n\n\n

                  \u7701\u7565\u5f62\u306f\u300cDD\u300d\uff08\u30c7\u30a3\u30fc\u30c7\u30a3\u30fc\uff09\u304c\u5b9a\u7740\u3057\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a71\u3067\u306f\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u300d\u3068\u7e2e\u3081\u308b\u3053\u3068\u3082\u3002\u66f8\u9762\u3067\u306f\u300cDD\u300d\u8868\u8a18\u304c\u4e00\u822c\u7684\u3067\u3001\u8ca1\u52d9DD\u3001\u6cd5\u52d9DD\u306e\u3088\u3046\u306b\u8abf\u67fb\u5206\u91ce\u3092\u982d\u306b\u4ed8\u3051\u3066\u547c\u3073\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u8a9e\u6e90\u306f\u82f1\u8a9e\u306e\u300c\u5f53\u7136\u6255\u3046\u3079\u304d\u6ce8\u610f\u300d<\/h4>\n\n\n\n

                  Due\uff08\u5f53\u7136\u306e\uff09\u3068Diligence\uff08\u6ce8\u610f\u3001\u52e4\u52c9\uff09\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u82f1\u8a9e\u304c\u8a9e\u6e90\u3002\u3082\u3068\u3082\u3068\u306f\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u6587\u8108\u3067\u5e83\u307e\u3063\u305f\u6982\u5ff5\u3067\u3001\u300c\u8abf\u3079\u305a\u306b\u8cb7\u3063\u305f\u5074\u306e\u843d\u3061\u5ea6\u306f\u554f\u308f\u306a\u3044\u300d\u3068\u3044\u3046\u767a\u60f3\u306e\u540d\u6b8b\u3092\u4eca\u3082\u6b8b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

                  \u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u7528\u8a9e\u3092\u77e5\u3063\u3066\u304a\u304f\u5b9f\u5229<\/h3>\n\n\n\n

                  \u610f\u5473\u304c\u5206\u304b\u3089\u306a\u3044\u307e\u307eDD\u306b\u5165\u308b\u3068\u3001\u8cea\u554f\u306e\u610f\u56f3\u304c\u8aad\u3081\u305a\u3001\u56de\u7b54\u304c\u5f8c\u624b\u306b\u56de\u308a\u307e\u3059\u3002\u9006\u306b\u7528\u8a9e\u304c\u982d\u306b\u5165\u3063\u3066\u3044\u308c\u3070\u3001\u8cc7\u6599\u306e\u51fa\u3059\u9806\u5e8f\u307e\u3067\u81ea\u5206\u3067\u7d44\u307f\u7acb\u3066\u3084\u3059\u304f\u306a\u308b\u3082\u306e\u3002\u5168\u4f53\u50cf\u304c\u307e\u3060\u66d6\u6627\u306a\u3089\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u6d41\u308c<\/a>\u3092\u5148\u306b\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u7406\u89e3\u304c\u65e9\u307e\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u304c\u5b9f\u969b\u306b\u4f55\u3092\u898b\u306b\u304f\u308b\u304b\u306f\u3001DD\u306e\u8abf\u67fb\u9805\u76ee<\/a>\u306b\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

                  \u7528\u8a9e\u306f\u8b72\u53d7\u4f01\u696d\u306e\u793e\u5185\u7a1f\u8b70\u306e\u8a00\u8449\u3067\u3082\u3042\u308b<\/h4>\n\n\n\n

                  \u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u70b9\u304c\u3042\u308a\u307e\u3059\u3002DD\u3067\u98db\u3073\u4ea4\u3046\u7528\u8a9e\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u793e\u5185\u3067\u6c7a\u88c1\u3092\u901a\u3059\u3068\u304d\u306e\u8a00\u8449\u305d\u306e\u3082\u306e\u3002\u30aa\u30fc\u30ca\u30fc\u5074\u306e\u8aac\u660e\u304c\u305d\u306e\u8a9e\u5f59\u306b\u565b\u307f\u5408\u3046\u3068\u3001\u7a1f\u8b70\u8cc7\u6599\u306b\u8ee2\u8a18\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u4ea4\u6e09\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u76ee\u306b\u898b\u3048\u3066\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n