{"id":6544,"date":"2026-09-17T11:43:13","date_gmt":"2026-09-17T02:43:13","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=6544"},"modified":"2026-10-08T11:28:05","modified_gmt":"2026-10-08T02:28:05","slug":"business-transfer-vs-spinoff","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer-vs-spinoff\/","title":{"rendered":"\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u9055\u3044\u3068\u9078\u3073\u65b9\uff5c\u4f1a\u793e\u58f2\u5374\u306e\u7a0e\u91d1\u30fb\u624b\u7d9a\u30fb\u4e8b\u4f8b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8cc7\u7523\u3084\u5951\u7d04\u3092\u9078\u3093\u3067\u79fb\u3059\u304b\u3001\u4e8b\u696d\u3092\u307e\u3068\u3081\u3066\u5207\u308a\u51fa\u3059\u304b\u3002\u4f1a\u793e\u306e\u4e00\u90e8\u3060\u3051\u3092\u58f2\u308a\u305f\u3044\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u8ff7\u3044\u3084\u3059\u3044\u306e\u304c\u3053\u306e\u9078\u629e\u3067\u3059\u3002\u627f\u7d99\u7bc4\u56f2\u3001\u5f93\u696d\u54e1\u3068\u53d6\u5f15\u5148\u306e\u6271\u3044\u3001\u6d88\u8cbb\u7a0e\u3084\u624b\u53d6\u308a\u306e\u5dee\u3092\u6bd4\u3079\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u5f8c\u6094\u3057\u306a\u3044\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u306e\u5224\u65ad\u8ef8\u3092\u652f\u63f4\u4e8b\u4f8b\u3068\u3068\u3082\u306b\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=\"https:\/\/mitsukijapan.com\/ma\/fee\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp\" alt=\"M&amp;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\" class=\"wp-image-12181\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u9055\u3044\u3092\u4f1a\u793e\u58f2\u5374\u306e\u8996\u70b9\u3067\u6574\u7406<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u306f\u682a\u5f0f\u8b72\u6e21\u304c\u57fa\u672c<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u3068\u5951\u7d04\u3092\u9078\u3093\u3067\u58f2\u308b\u53d6\u5f15<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u306f\u4e8b\u696d\u3092\u307e\u3068\u3081\u3066\u5207\u308a\u51fa\u3059\u7d44\u7e54\u518d\u7de8<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u6bd4\u8f03\u8868<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b\u7a0e\u91d1\u306e\u9055\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u306e\u306f\u4f1a\u793e\u304b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304b<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u6d88\u8cbb\u7a0e\u3068\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u7a0e\u5236\u9069\u683c\u304b\u3069\u3046\u304b\u3068\u306e\u308c\u3093\u306e\u6271\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u624b\u7d9a\u30fb\u671f\u9593\u30fb\u5f93\u696d\u54e1\u5bfe\u5fdc\u306e\u9055\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3068\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5f93\u696d\u54e1\u306e\u5f15\u7d99\u304e\u65b9<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u53d6\u5f15\u5148\u5951\u7d04\u3068\u8a31\u8a8d\u53ef<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u7af6\u696d\u907f\u6b62\u7fa9\u52d9\u306e\u9055\u3044<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u7c3f\u5916\u50b5\u52d9\u30ea\u30b9\u30af\u3078\u306e\u5411\u304d\u5408\u3044\u65b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u3067\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u3092\u9078\u3076\u5224\u65ad\u8ef8<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u8ff7\u3063\u305f\u3068\u304d\u306e\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u30b9\u30ad\u30fc\u30e0\u9078\u629e\u3067\u3064\u307e\u305a\u304f\u5178\u578b\u30d1\u30bf\u30fc\u30f3<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u5f53\u793e\u304c\u652f\u63f4\u3057\u305f\u4f1a\u793e\u5206\u5272\u306e\u4e8b\u4f8b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u5438\u53ce\u5206\u5272\u3067\u4e8b\u696d\u3092\u9078\u629e\u3057\u897f\u65e5\u672c\u30a8\u30ea\u30a2\u3078\u96c6\u4e2d<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u65b0\u8a2d\u5206\u5272\u3067\u4e0d\u52d5\u7523\u3092\u5207\u308a\u96e2\u3057\u8db3\u5834\u5de5\u4e8b\u4f1a\u793e\u3078\u627f\u7d99<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3067\u9078\u629e\u3068\u96c6\u4e2d\u3092\u5b9f\u73fe\u3057\u897f\u65e5\u672c\u30a8\u30ea\u30a2\u3078\u6ce8\u529b<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u4f1a\u793e\u5206\u5272\u3067\u4e0d\u8981\u8cc7\u7523\u3092\u6574\u7406\u3057\u8db3\u5834\u5de5\u4e8b\u4f01\u696d\u3078\u627f\u7d99<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306f\u624b\u53d6\u308a\u3068\u5f15\u7d99\u304e\u7bc4\u56f2\u3067\u9078\u3076<\/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\/3000-ma-transaction-structure-phone-consultation-banner.webp\" alt=\"\u682a\u5f0f\u8b72\u6e21\u30fb\u4e8b\u696d\u8b72\u6e21\u306a\u3069M&amp;A\u624b\u6cd5\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13671\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/3000-ma-transaction-structure-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\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u9055\u3044\u3092\u4f1a\u793e\u58f2\u5374\u306e\u8996\u70b9\u3067\u6574\u7406<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4f1a\u793e\u306f\u624b\u653e\u3057\u305f\u3044\u304c\u3001\u3053\u306e\u4e0d\u52d5\u7523\u3060\u3051\u306f\u6b8b\u3057\u305f\u3044\u300d\u3002\u521d\u56de\u76f8\u8ac7\u3067\u3001\u3053\u3046\u3057\u305f\u58f0\u3092\u805e\u304f\u3053\u3068\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u306e\u4e00\u90e8\u3060\u3051\u3092\u624b\u653e\u3059<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-sme\/\">\u4e8b\u696d\u58f2\u5374<\/a>\u3067\u4f7f\u308f\u308c\u308b\u4ee3\u8868\u7684\u306a\u624b\u6cd5\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u4e21\u8005\u306e\u4ed5\u7d44\u307f\u3092\u3001\u4f1a\u793e\u58f2\u5374\u3092\u8003\u3048\u308b\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u7acb\u5834\u304b\u3089\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u306f\u682a\u5f0f\u8b72\u6e21\u304c\u57fa\u672c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u4fdd\u6709\u682a\u5f0f\u3092\u8b72\u53d7\u4f01\u696d\u3078\u58f2\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-transfer\/\">\u682a\u5f0f\u8b72\u6e21<\/a>\u304c\u4e3b\u6d41\u3067\u3059\u3002\u4f1a\u793e\u306e\u6301\u3061\u4e3b\u304c\u66ff\u308f\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u306f\u305d\u306e\u307e\u307e\u6b8b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3001\u4f1a\u793e\u306e\u4e2d\u306b\u58f2\u308a\u305f\u304f\u306a\u3044\u8cc7\u7523\u3084\u5225\u4e8b\u696d\u304c\u3042\u308b\u3068\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/a>\u306e\u3069\u3061\u3089\u3067\u58f2\u308b\u304b\u3068\u3044\u3046\u9078\u629e\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u4e8b\u696d\u306e\u898f\u6a21\u3084\u5951\u7d04\u306e\u6570\u306b\u3088\u3063\u3066\u306f\u3001\u4f1a\u793e\u5206\u5272\u3082\u6709\u529b\u306a\u5019\u88dc\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u3068\u5951\u7d04\u3092\u9078\u3093\u3067\u58f2\u308b\u53d6\u5f15<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-transfer\/\">\u4e8b\u696d\u8b72\u6e21<\/a>\u306f\u3001\u4f1a\u793e\u304c\u55b6\u3080\u4e8b\u696d\u3092\u69cb\u6210\u3059\u308b\u8a2d\u5099\u30fb\u5728\u5eab\u30fb\u30ce\u30a6\u30cf\u30a6\u30fb\u53d6\u5f15\u5951\u7d04\u306a\u3069\u3092\u3001\u58f2\u8cb7\u5951\u7d04\u3067\u8b72\u53d7\u4f01\u696d\u306b\u79fb\u3059\u624b\u6cd5\u3067\u3059\u3002\u4f55\u3092\u6e21\u3057\u3001\u4f55\u3092\u6b8b\u3059\u304b\u3092\u5f53\u4e8b\u8005\u9593\u3067\u9078\u3079\u308b\u70b9\u304c\u6700\u5927\u306e\u7279\u5fb4\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u6cd5\u4e0a\u306f\u7d44\u7e54\u518d\u7de8\u3067\u306f\u306a\u304f\u53d6\u5f15\u884c\u70ba\u306e\u6271\u3044\u3067\u3059\u3002\u8cc7\u7523\u3084\u5951\u7d04\u30921\u3064\u305a\u3064\u79fb\u3059\u305f\u3081\u300c\u7279\u5b9a\u627f\u7d99\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306f\u4e8b\u696d\u3092\u307e\u3068\u3081\u3066\u5207\u308a\u51fa\u3059\u7d44\u7e54\u518d\u7de8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u3001\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u3001\u4ed6\u306e\u4f1a\u793e\u3084\u65b0\u3057\u304f\u8a2d\u7acb\u3059\u308b\u4f1a\u793e\u306b\u307e\u3068\u3081\u3066\u627f\u7d99\u3055\u305b\u308b\u4f1a\u793e\u6cd5\u4e0a\u306e\u7d44\u7e54\u518d\u7de8\u3067\u3059\u3002\u5206\u5272\u5951\u7d04\u3084\u5206\u5272\u8a08\u753b\u3067\u5b9a\u3081\u305f\u7bc4\u56f2\u304c\u3001\u500b\u5225\u306e\u540c\u610f\u306a\u3057\u306b\u4e00\u62ec\u3067\u79fb\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u5305\u62ec\u627f\u7d99\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-split\/\">\u4f1a\u793e\u5206\u5272\u306e\u7a2e\u985e<\/a>\u306f\u3001\u627f\u7d99\u5148\u3068\u5bfe\u4fa1\u306e\u53d7\u3051\u624b\u306b\u3088\u3063\u3066\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5438\u53ce\u5206\u5272\u3068\u65b0\u8a2d\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e2\u5b58\u306e\u4f1a\u793e\u306b\u4e8b\u696d\u3092\u79fb\u3059\u306e\u304c\u5438\u53ce\u5206\u5272\u3001\u65b0\u3057\u304f\u4f1a\u793e\u3092\u4f5c\u3063\u3066\u79fb\u3059\u306e\u304c<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatisanincorporation\/\">\u65b0\u8a2d\u5206\u5272<\/a>\u3067\u3059\u3002\u7b2c\u4e09\u8005\u3078\u306e\u58f2\u5374\u3067\u306f\u3001\u5438\u53ce\u5206\u5272\u3067\u8b72\u53d7\u4f01\u696d\u3078\u76f4\u63a5\u79fb\u3059\u5f62\u3068\u3001\u65b0\u8a2d\u5206\u5272\u3067\u53d7\u3051\u76bf\u4f1a\u793e\u3092\u4f5c\u3063\u3066\u304b\u3089\u305d\u306e\u682a\u5f0f\u3092\u58f2\u308b\u5f62\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u793e\u578b\u5206\u5272\u3068\u5206\u5272\u578b\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u4fa1\u306e\u682a\u5f0f\u3092\u5206\u5272\u3057\u305f\u4f1a\u793e\u81ea\u8eab\u304c\u53d7\u3051\u53d6\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/split-type-demerger-diff\/\">\u5206\u793e\u578b\u5206\u5272<\/a>\u306b\u5bfe\u3057\u3001\u305d\u306e\u682a\u5f0f\u3092\u682a\u4e3b\u3078\u914d\u308b\u306e\u304c\u5206\u5272\u578b\u5206\u5272\u3067\u3059\u3002\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u3067\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u307e\u308b\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u6bd4\u8f03\u8868<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u4f1a\u793e\u58f2\u5374\u306e\u5224\u65ad\u306b\u95a2\u308f\u308b\u9805\u76ee\u306b\u7d5e\u3063\u3066\u3001\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306e\u9055\u3044\u3092\u6bd4\u3079\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u9805\u76ee<\/th><th>\u4e8b\u696d\u8b72\u6e21<\/th><th>\u4f1a\u793e\u5206\u5272<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6cd5\u7684\u6027\u8cea<\/strong><\/td><td>\u53d6\u5f15\u884c\u70ba\uff08\u58f2\u8cb7\u5951\u7d04\uff09<\/td><td>\u4f1a\u793e\u6cd5\u4e0a\u306e\u7d44\u7e54\u518d\u7de8\u884c\u70ba<\/td><\/tr><tr><td><strong>\u627f\u7d99\u306e\u65b9\u6cd5<\/strong><\/td><td>\u7279\u5b9a\u627f\u7d99<br>\u8cc7\u7523\u3084\u5951\u7d04\u3092\u500b\u5225\u306b\u79fb\u8ee2<\/td><td>\u5305\u62ec\u627f\u7d99<br>\u5951\u7d04\u30fb\u8a08\u753b\u3067\u5b9a\u3081\u305f\u7bc4\u56f2\u3092\u4e00\u62ec\u79fb\u8ee2<\/td><\/tr><tr><td><strong>\u4e3b\u306a\u5bfe\u4fa1<\/strong><\/td><td>\u73fe\u91d1<\/td><td>\u682a\u5f0f\u304c\u4e2d\u5fc3<br>\u5438\u53ce\u5206\u5272\u306f\u73fe\u91d1\u3082\u53ef<\/td><\/tr><tr><td><strong>\u5bfe\u4fa1\u306e\u53d7\u53d6\u4e3b\u4f53<\/strong><\/td><td>\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u305f\u4f1a\u793e<\/td><td>\u5206\u793e\u578b\u306f\u4f1a\u793e<br>\u5206\u5272\u578b\u306f\u682a\u4e3b<\/td><\/tr><tr><td><strong>\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04<\/strong><\/td><td>\u76f8\u624b\u65b9\u306e\u500b\u5225\u540c\u610f\u304c\u5fc5\u8981<\/td><td>\u539f\u5247\u540c\u610f\u4e0d\u8981<br>\u89e3\u9664\u6761\u9805\u306b\u306f\u6ce8\u610f<\/td><\/tr><tr><td><strong>\u5f93\u696d\u54e1\u306e\u79fb\u7c4d<\/strong><\/td><td>\u672c\u4eba\u306e\u540c\u610f\u304c\u5fc5\u8981<\/td><td>\u52b4\u50cd\u5951\u7d04\u627f\u7d99\u6cd5\u306e\u624b\u7d9a\u3067\u627f\u7d99<\/td><\/tr><tr><td><strong>\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70<\/strong><\/td><td>\u4e8b\u696d\u306e\u5168\u90e8\u30fb\u91cd\u8981\u306a\u4e00\u90e8\u306e\u8b72\u6e21\u3067\u7279\u5225\u6c7a\u8b70<\/td><td>\u539f\u5247\u7279\u5225\u6c7a\u8b70<br>\u7c21\u6613\u5206\u5272\u306f\u4e0d\u8981<\/td><\/tr><tr><td><strong>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/strong><\/td><td>\u4e0d\u8981<\/td><td>\u539f\u5247\u5fc5\u8981<br>\u7570\u8b70\u7533\u8ff0\u671f\u95931\u304b\u6708\u4ee5\u4e0a<\/td><\/tr><tr><td><strong>\u6d88\u8cbb\u7a0e<\/strong><\/td><td>\u8ab2\u7a0e\u8cc7\u7523\u306b\u8ab2\u7a0e<\/td><td>\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/td><\/tr><tr><td><strong>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/strong><\/td><td>\u8ab2\u7a0e<\/td><td>\u4e00\u5b9a\u8981\u4ef6\u3067\u975e\u8ab2\u7a0e<\/td><\/tr><tr><td><strong>\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093<\/strong><\/td><td>\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u30665\u5e74\u511f\u5374<\/td><td>\u975e\u9069\u683c\u5206\u5272\u306f\u540c\u69d8<br>\u9069\u683c\u5206\u5272\u306f\u767a\u751f\u3057\u306a\u3044<\/td><\/tr><tr><td><strong>\u7c3f\u5916\u50b5\u52d9\u306e\u906e\u65ad<\/strong><\/td><td>\u3057\u3084\u3059\u3044<br>\u5546\u53f7\u7d9a\u7528\u306a\u3069\u306b\u6ce8\u610f<\/td><td>\u627f\u7d99\u7bc4\u56f2\u306e\u5b9a\u3081\u65b9\u6b21\u7b2c<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef<\/strong><\/td><td>\u539f\u5247\u518d\u53d6\u5f97<br>\u5efa\u8a2d\u696d\u306a\u3069\u306f\u4e8b\u524d\u8a8d\u53ef\u3067\u627f\u7d99\u53ef<\/td><td>\u696d\u6cd5\u3054\u3068\u306b\u627f\u7d99\u53ef\u5426\u304c\u7570\u306a\u308b<\/td><\/tr><tr><td><strong>\u7af6\u696d\u907f\u6b62\u7fa9\u52d9<\/strong><\/td><td>\u4f1a\u793e\u6cd5\u306720\u5e74<br>\u7279\u7d04\u3067\u5909\u66f4\u53ef<\/td><td>\u6cd5\u5b9a\u306e\u5b9a\u3081\u306a\u3057<br>\u5951\u7d04\u3067\u8a2d\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b\u7a0e\u91d1\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u91d1\u984d\u3067\u58f2\u308c\u305f\u306e\u306b\u3001\u624b\u5143\u306b\u6b8b\u308b\u304a\u91d1\u304c\u307e\u308b\u3067\u9055\u3046\u3002\u30b9\u30ad\u30fc\u30e0\u9078\u3073\u3067\u4e00\u756a\u5dee\u304c\u51fa\u308b\u306e\u306f\u3001\u5b9f\u306f\u3053\u306e\u51fa\u53e3\u306e\u90e8\u5206\u3067\u3059\u3002\u8ab0\u304c\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308a\u3001\u3069\u306e\u7a0e\u76ee\u304c\u304b\u304b\u308b\u304b\u3092\u5148\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u306e\u306f\u4f1a\u793e\u304b\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u610f\u5916\u3068\u591a\u3044\u8aa4\u89e3\u304c\u3001\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u304c\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306b\u5165\u308b\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u3067\u3059\u3002\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u306e\u306f\u4f1a\u793e\u3067\u3001\u4f1a\u793e\u306b\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/a-thorough-explanation\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u7a0e\u91d1<\/a>\u3068\u3057\u3066\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u7b49\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u304a\u91d1\u3092\u5f79\u54e1\u9000\u8077\u91d1\u3084\u914d\u5f53\u3067\u500b\u4eba\u306b\u79fb\u3059\u6bb5\u968e\u3067\u3001\u4eca\u5ea6\u306f\u6240\u5f97\u7a0e\u7b49\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u4e8c\u6bb5\u968e\u8ab2\u7a0e\u3067\u3042\u308a\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/biz-transfer-proceeds\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u8b72\u6e21\u4ee3\u91d1<\/a>\u3092\u3069\u3046\u500b\u4eba\u306b\u79fb\u3059\u304b\u306f\u5951\u7d04\u524d\u306b\u6c7a\u3081\u3066\u304a\u304d\u305f\u3044\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u305f\u624b\u53d6\u308a\u306e\u8003\u3048\u65b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u306a\u3089\u3001\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u8b72\u6e21\u76ca\u306b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306a\u3069\u304c\u5408\u8a0820.315\uff05\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u304b\u304b\u308a\u3001\u8ab2\u7a0e\u306f1\u56de\u3067\u6e08\u307f\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.1463 \u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306e\u8ab2\u7a0e<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306e\u5834\u5408\u306f\u3001\u58f2\u3063\u305f\u5f8c\u306b\u4f1a\u793e\u3092\u6e05\u7b97\u3059\u308b\u304b\u6b8b\u3059\u304b\u3067\u3082\u624b\u53d6\u308a\u304c\u52d5\u304d\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/company-after-transfer\/\">\u4e8b\u696d\u8b72\u6e21\u5f8c\u306e\u4f1a\u793e<\/a>\u306e\u884c\u304d\u5148\u307e\u3067\u542b\u3081\u3066\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5224\u65ad\u3092\u8aa4\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u7406\u7531<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u8a2d\u5206\u5272\u3067\u4e8b\u696d\u3092\u53d7\u3051\u76bf\u4f1a\u793e\u306b\u79fb\u3057\u3001\u305d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u308b\u5f62\u306b\u3059\u308b\u3068\u3001\u5bfe\u4fa1\u3092\u682a\u5f0f\u306e\u8b72\u6e21\u4ee3\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u5206\u793e\u578b\u306a\u3089\u58f2\u308a\u624b\u306f\u5143\u306e\u4f1a\u793e\u3001\u5206\u5272\u578b\u306a\u3089\u682a\u4e3b\u500b\u4eba\u3067\u3059\u3002\u3069\u3061\u3089\u3092\u63a1\u308b\u304b\u3067\u7a0e\u5236\u9069\u683c\u306e\u5224\u5b9a\u306b\u3082\u5f71\u97ff\u304c\u51fa\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u6d88\u8cbb\u7a0e\u3068\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u306e\u58f2\u8cb7\u306a\u306e\u3067\u3001\u5efa\u7269\u30fb\u6a5f\u68b0\u8a2d\u5099\u30fb<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-transfer-ma\/\">\u55b6\u696d\u6a29<\/a>\u306a\u3069\u306e\u8ab2\u7a0e\u8cc7\u7523\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u571f\u5730\u3084\u58f2\u639b\u91d1\u306f\u975e\u8ab2\u7a0e\u3002\u8b72\u53d7\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u8cc7\u91d1\u8ca0\u62c5\u3092\u62bc\u3057\u4e0a\u3052\u308b\u8981\u56e0\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306b\u3088\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u306f\u5305\u62ec\u627f\u7d99\u3067\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8003\u3048\u65b9\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6105.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81 No.6105 \u8ab2\u7a0e\u306e\u5bfe\u8c61<\/mark><\/a>\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-asset-tax\/\">\u682a\u5f0f\u8b72\u6e21\u306e\u6d88\u8cbb\u7a0e<\/a>\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u70b9\u3082\u542b\u3081\u3001\u624b\u6cd5\u3054\u3068\u306e\u7a0e\u76ee\u306f\u65e9\u3081\u306b\u6d17\u3044\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u3092\u542b\u3080\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5834\u3084\u5e97\u8217\u306e\u571f\u5730\u5efa\u7269\u3092\u79fb\u3059\u306a\u3089\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3082\u6bd4\u8f03\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u306e\u4f1a\u793e\u5206\u5272\u306f\u3001\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u307f\u3067\u5f93\u696d\u8005\u306e\u6982\u306d8\u5272\u4ee5\u4e0a\u3092\u5f15\u304d\u7d99\u3050\u306a\u3069\u3001\u5730\u65b9\u7a0e\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u7a0e\u5236\u9069\u683c\u304b\u3069\u3046\u304b\u3068\u306e\u308c\u3093\u306e\u6271\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u4e00\u5909\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9069\u683c\u5206\u5272\u3068\u975e\u9069\u683c\u5206\u5272<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u683c\u5206\u5272\u306a\u3089\u8cc7\u7523\u3092\u5e33\u7c3f\u4fa1\u984d\u306e\u307e\u307e\u79fb\u305b\u308b\u305f\u3081\u3001\u5206\u5272\u6642\u306e\u8b72\u6e21\u76ca\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u307e\u3059\u3002\u7b2c\u4e09\u8005\u3078\u306e\u58f2\u5374\u3092\u524d\u63d0\u306b\u3059\u308b\u3068\u3001\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u898b\u8fbc\u307f\u306a\u3069\u3092\u6e80\u305f\u305b\u305a\u975e\u9069\u683c\u306b\u306a\u308a\u3084\u3059\u3044\u3082\u306e\u3002\u305d\u306e\u5834\u5408\u306f\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/split-sale-accounting\/\">\u4f1a\u793e\u5206\u5272\u306e\u4f1a\u8a08\u4ed5\u8a33<\/a>\u306b\u3082\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u307f\u306a\u3057\u914d\u5f53\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u578b\u5206\u5272\u304c\u975e\u9069\u683c\u306b\u306a\u308b\u3068\u3001\u682a\u4e3b\u304c\u53d7\u3051\u53d6\u308b\u682a\u5f0f\u306e\u3046\u3061\u4e00\u5b9a\u90e8\u5206\u304c\u914d\u5f53\u3068\u307f\u306a\u3055\u308c\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/deemed-dividend-ma\/\">\u307f\u306a\u3057\u914d\u5f53<\/a>\u306f\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308a\u3084\u3059\u304f\u3001\u624b\u53d6\u308a\u3092\u60f3\u5b9a\u4ee5\u4e0a\u306b\u524a\u308b\u539f\u56e0\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u7a0e\u52d9\u4e0a\u306e\u6271\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u8b72\u53d7\u4f01\u696d\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u8d85\u3048\u3066\u652f\u6255\u3063\u305f\u90e8\u5206\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u30665\u5e74\u3067\u5747\u7b49\u306b\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u3053\u308c\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8b72\u53d7\u4f01\u696d\u304c\u4e8b\u696d\u8b72\u6e21\u3092\u597d\u3080\u7406\u7531\u306e1\u3064\u3067\u3059\u3002\u975e\u9069\u683c\u5206\u5272\u3067\u3082\u540c\u69d8\u306b\u6271\u308f\u308c\u3001\u4f1a\u8a08\u4e0a\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/when-does-goodwill-arise\/\">\u4e8b\u696d\u8b72\u6e21\u306e\u306e\u308c\u3093<\/a>\u3068\u306f\u533a\u5225\u3057\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u624b\u7d9a\u30fb\u671f\u9593\u30fb\u5f93\u696d\u54e1\u5bfe\u5fdc\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u8aad\u307f\u9055\u3044\u306f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u76f4\u524d\u306e\u30c8\u30e9\u30d6\u30eb\u306b\u76f4\u7d50\u3057\u304c\u3061\u3067\u3059\u3002\u624b\u7d9a\u306e\u91cd\u3055\u3092\u3001\u682a\u4e3b\u30fb\u50b5\u6a29\u8005\u30fb\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148\u306e\u7acb\u5834\u304b\u3089\u6bd4\u3079\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3068\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u306e\u5168\u90e8\u3084\u91cd\u8981\u306a\u4e00\u90e8\u3092\u8b72\u6e21\u3059\u308b\u3068\u304d\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u3082\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u3001\u79fb\u3059\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u7dcf\u8cc7\u7523\u306e5\u5206\u306e1\u4ee5\u4e0b\u306a\u3089\u6c7a\u8b70\u3092\u7701\u3051\u308b\u7c21\u6613\u624b\u7d9a\u304c\u3042\u308a\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">e-Gov\u6cd5\u4ee4\u691c\u7d22 \u4f1a\u793e\u6cd5<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306b\u7279\u6709\u306e\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u3067\u306f\u3001\u5b98\u5831\u516c\u544a\u3068\u77e5\u308c\u3066\u3044\u308b\u50b5\u6a29\u8005\u3078\u306e\u500b\u5225\u50ac\u544a\u3092\u884c\u3044\u30011\u304b\u6708\u4ee5\u4e0a\u306e\u7570\u8b70\u7533\u8ff0\u671f\u9593\u3092\u8a2d\u3051\u307e\u3059\u3002\u516c\u544a\u306e\u7533\u8fbc\u307f\u304b\u3089\u63b2\u8f09\u307e\u3067\u306b\u3082\u65e5\u6570\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u652f\u63f4\u73fe\u5834\u3067\u306f\u6e96\u5099\u671f\u9593\u3092\u542b\u3081\u30662\u304b\u6708\u524d\u5f8c\u3092\u898b\u8fbc\u3093\u3067\u65e5\u7a0b\u3092\u7d44\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u3092\u7701\u7565\u3067\u304d\u308b\u5834\u9762<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u793e\u578b\u306e\u5206\u5272\u3067\u3001\u5206\u5272\u5f8c\u3082\u5143\u306e\u4f1a\u793e\u306b\u8acb\u6c42\u3067\u304d\u308b\u50b5\u6a29\u8005\u3057\u304b\u3044\u306a\u3044\u5834\u5408\u3001\u5143\u306e\u4f1a\u793e\u5074\u306e\u7570\u8b70\u624b\u7d9a\u306f\u4e0d\u8981\u3067\u3059\u3002\u627f\u7d99\u50b5\u52d9\u3092\u5143\u306e\u4f1a\u793e\u304c\u4f75\u5b58\u7684\u306b\u5f15\u304d\u53d7\u3051\u308b\u8a2d\u8a08\u3067\u3001\u671f\u9593\u77ed\u7e2e\u3092\u56f3\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5438\u53ce\u5206\u5272\u3067\u306f\u3001\u627f\u7d99\u3059\u308b\u4f1a\u793e\u5074\u306e\u624b\u7d9a\u304c\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u5f93\u696d\u54e1\u306e\u5f15\u7d99\u304e\u65b9<\/h3>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u8a31\u8a8d\u53ef\u3092\u53d6\u308a\u76f4\u3059\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u5efa\u8a2d\u696d\u306f2020\u5e7410\u6708\u306e\u5efa\u8a2d\u696d\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001\u4e8b\u696d\u8b72\u6e21\u30fb\u5408\u4f75\u30fb\u5206\u5272\u306e\u524d\u306b\u8a8d\u53ef\u3092\u53d7\u3051\u308c\u3070\u8a31\u53ef\u3092\u5f15\u304d\u7d99\u3052\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.ktr.mlit.go.jp\/ktr_content\/content\/000877209.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u571f\u4ea4\u901a\u7701\u95a2\u6771\u5730\u65b9\u6574\u5099\u5c40 \u4e8b\u696d\u627f\u7d99\u7b49\u306e\u4e8b\u524d\u8a8d\u53ef\u5236\u5ea6<\/mark><\/a>\uff09\u3002\u696d\u6cd5\u3054\u3068\u306b\u6271\u3044\u304c\u7570\u306a\u308b\u306e\u3067\u3001<a 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href=\"https:\/\/mitsukijapan.com\/ma\/column\/non-compete-ma\/\">\u7af6\u696d\u907f\u6b62\u7fa9\u52d9<\/a>\u306f\u3001\u4f1a\u793e\u5206\u5272\u306e\u5834\u5408\u3068\u540c\u3058\u304f\u6700\u7d42\u5951\u7d04\u3067\u500b\u5225\u306b\u5b9a\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u7c3f\u5916\u50b5\u52d9\u30ea\u30b9\u30af\u3078\u306e\u5411\u304d\u5408\u3044\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u8ca0\u50b5\u3092\u5f15\u304d\u7d99\u304c\u306a\u3044\u304b\u3089\u5b89\u5168\u300d\u3002\u3053\u3046\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8a71\u306f\u305d\u3046\u5358\u7d14\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3067\u3082\u8cac\u4efb\u3092\u8ca0\u3046\u5834\u9762<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u8b72\u6e21\u3057\u305f\u4f1a\u793e\u306e\u5546\u53f7\u3092\u4f7f\u3044\u7d9a\u3051\u308b\u3068\u3001\u305d\u306e\u4f1a\u793e\u306e\u50b5\u52d9\u3092\u5f01\u6e08\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u4f1a\u793e\u6cd522\u6761\uff09\u3002\u6b8b\u308b\u50b5\u6a29\u8005\u3092\u5bb3\u3059\u308b\u3068\u77e5\u308a\u306a\u304c\u3089\u884c\u3046\u8a50\u5bb3\u7684\u306a\u4e8b\u696d\u8b72\u6e21\u3082\u3001\u50b5\u6a29\u8005\u304b\u3089\u76f4\u63a5\u8acb\u6c42\u3092\u53d7\u3051\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u306f\u627f\u7d99\u7bc4\u56f2\u306e\u5b9a\u3081\u65b9\u3067\u5dee\u304c\u51fa\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u3067\u79fb\u308b\u50b5\u52d9\u306f\u3001\u5206\u5272\u5951\u7d04\u7b49\u306b\u5b9a\u3081\u305f\u7bc4\u56f2\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u300c\u5bfe\u8c61\u4e8b\u696d\u306b\u95a2\u3059\u308b\u4e00\u5207\u306e\u50b5\u52d9\u300d\u306e\u3088\u3046\u306a\u5305\u62ec\u7684\u306a\u66f8\u304d\u65b9\u3092\u3059\u308b\u3068\u3001\u6c7a\u7b97\u66f8\u306b\u8f09\u3063\u3066\u3044\u306a\u3044<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/off-balance-sheet-debt\/\">\u7c3f\u5916\u50b5\u52d9<\/a>\u307e\u3067\u627f\u7d99\u3057\u304b\u306d\u307e\u305b\u3093\u3002\u627f\u7d99\u50b5\u52d9\u306f\u5177\u4f53\u7684\u306b\u5217\u6319\u3057\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/representation-warranty\/\">\u8868\u660e\u4fdd\u8a3c<\/a>\u3067\u88dc\u3046\u306e\u304c\u5b9f\u52d9\u306e\u5b9a\u77f3\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u3067\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u3092\u9078\u3076\u5224\u65ad\u8ef8<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3069\u3061\u3089\u304c\u512a\u308c\u305f\u624b\u6cd5\u304b\u3001\u3068\u3044\u3046\u554f\u3044\u306b\u7b54\u3048\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f55\u3092\u6b8b\u3057\u3001\u4f55\u3092\u6e21\u3057\u3001\u624b\u53d6\u308a\u3092\u3069\u3053\u3067\u53d7\u3051\u53d6\u308a\u305f\u3044\u304b\u3002\u3053\u306e3\u70b9\u304b\u3089\u9006\u7b97\u3059\u308b\u3068\u3001\u9078\u3076\u3079\u304d\u5f62\u304c\u81ea\u7136\u306b\u7d5e\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u652f\u63f4\u73fe\u5834\u3067\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3076\u3053\u3068\u304c\u591a\u3044\u5834\u9762\u3068\u3001\u305d\u306e\u7406\u7531\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u4e8b\u696d\u8b72\u6e21\u3092\u9078\u3076\u5834\u9762<\/th><th>\u4e8b\u696d\u8b72\u6e21\u304c\u5408\u3046\u7406\u7531<\/th><\/tr><\/thead><tbody><tr><td><strong>\u5c0f\u898f\u6a21\u306a\u5e97\u8217\u30841\u4e8b\u696d\u3060\u3051\u3092\u58f2\u308b<\/strong><\/td><td>\u5951\u7d04\u3084\u5f93\u696d\u54e1\u304c\u5c11\u306a\u304f\u3001\u500b\u5225\u306e\u540c\u610f\u53d6\u5f97\u304c\u8ca0\u62c5\u306b\u306a\u308a\u306b\u304f\u3044<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u304c\u7c3f\u5916\u50b5\u52d9\u3092\u5f37\u304f\u8b66\u6212\u3057\u3066\u3044\u308b<\/strong><\/td><td>\u5f15\u304d\u7d99\u3050\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u5951\u7d04\u30671\u3064\u305a\u3064\u7279\u5b9a\u3067\u304d\u308b<\/td><\/tr><tr><td><strong>\u4f1a\u793e\u306b\u591a\u984d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b<\/strong><\/td><td>\u8b72\u6e21\u76ca\u3068<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1<\/a>\u3092\u76f8\u6bba\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3084\u3059\u3044<\/td><\/tr><tr><td><strong>\u58f2\u5374\u5f8c\u3082\u4f1a\u793e\u3092\u6b8b\u3057\u5225\u4e8b\u696d\u3092\u7d9a\u3051\u308b<\/strong><\/td><td>\u5bfe\u4fa1\u3092\u4f1a\u793e\u306b\u6b8b\u3057\u3001\u6b21\u306e\u4e8b\u696d\u306e\u8cc7\u91d1\u306b\u56de\u305b\u308b<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u304c\u306e\u308c\u3093\u306e\u640d\u91d1\u7b97\u5165\u3092\u91cd\u8996\u3059\u308b<\/strong><\/td><td>\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u30665\u5e74\u3067\u511f\u5374\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u304c\u5411\u304f\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u4e0b\u8868\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u306f\u4f1a\u793e\u5206\u5272\u306e\u307b\u3046\u304c\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u4f1a\u793e\u5206\u5272\u3092\u9078\u3076\u5834\u9762<\/th><th>\u4f1a\u793e\u5206\u5272\u304c\u5408\u3046\u7406\u7531<\/th><\/tr><\/thead><tbody><tr><td><strong>\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u304c\u591a\u3044\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3059<\/strong><\/td><td>\u500b\u5225\u306e\u540c\u610f\u53d6\u5f97\u306a\u3057\u306b\u5951\u7d04\u95a2\u4fc2\u3092\u307e\u3068\u3081\u3066\u79fb\u305b\u308b<\/td><\/tr><tr><td><strong>\u8a31\u8a8d\u53ef\u306e\u7a7a\u767d\u671f\u9593\u3092\u907f\u3051\u305f\u3044<\/strong><\/td><td>\u696d\u6cd5\u304c\u627f\u7d99\u3092\u8a8d\u3081\u308b\u7bc4\u56f2\u306a\u3089\u3001\u55b6\u696d\u3092\u9014\u5207\u308c\u3055\u305b\u305a\u306b\u79fb\u305b\u308b<\/td><\/tr><tr><td><strong>\u975e\u4e8b\u696d\u7528\u306e\u4e0d\u52d5\u7523\u3092\u62b1\u3048\u305f\u307e\u307e\u4f1a\u793e\u3092\u58f2\u308a\u305f\u3044<\/strong><\/td><td>\u4e8b\u696d\u3068<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sole-prop-transfer\/\">\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u6301\u3064\u4f1a\u793e<\/a>\u306e\u8cc7\u7523\u3092\u5206\u3051\u3001\u58f2\u308b\u5074\u306e\u682a\u4fa1\u3092\u6291\u3048\u3089\u308c\u308b<\/td><\/tr><tr><td><strong>\u8b72\u53d7\u4f01\u696d\u306e\u624b\u5143\u8cc7\u91d1\u304c\u9650\u3089\u308c\u308b<\/strong><\/td><td>\u5438\u53ce\u5206\u5272\u3067\u8b72\u53d7\u4f01\u696d\u306e\u682a\u5f0f\u3092\u5bfe\u4fa1\u306b\u3067\u304d\u3001\u73fe\u91d1\u8ca0\u62c5\u3092\u8efd\u304f\u3067\u304d\u308b<\/td><\/tr><tr><td><strong>\u4e8b\u696d\u90e8\u9577\u306a\u3069\u306b\u5b50\u4f1a\u793e\u3068\u3057\u3066\u904b\u55b6\u3092\u4efb\u305b\u305f\u3044<\/strong><\/td><td>\u65b0\u8a2d\u5206\u5272\u3067\u72ec\u7acb\u3057\u305f\u4f1a\u793e\u306b\u3057\u3066\u304b\u3089\u682a\u5f0f\u3092\u8b72\u6e21\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u8ff7\u3063\u305f\u3068\u304d\u306e\u5224\u65ad\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u304c\u521d\u56de\u76f8\u8ac7\u3067\u30b9\u30ad\u30fc\u30e0\u3092\u7d5e\u308a\u8fbc\u3080\u969b\u306f\u3001\u6b21\u306e7\u9805\u76ee\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3059\u3002\u5f53\u3066\u306f\u307e\u308b\u9805\u76ee\u304c\u591a\u3044\u307b\u3069\u3001\u4f1a\u793e\u5206\u5272\u3084\u682a\u5f0f\u8b72\u6e21\u3068\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u58f2\u308a\u305f\u304f\u306a\u3044\u8cc7\u7523\uff08\u4e0d\u52d5\u7523\u30fb\u4fdd\u967a\u7a4d\u7acb\u91d1\u30fb\u5225\u4e8b\u696d\uff09\u304c\u4f1a\u793e\u306b\u6b8b\u3063\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u79fb\u3057\u305f\u3044\u4e8b\u696d\u306e\u4e3b\u8981\u53d6\u5f15\u5148\u306f\u4f55\u793e\u3042\u308a\u3001\u5951\u7d04\u66f8\u306b\u89e3\u9664\u6761\u9805\u304c\u3042\u308b\u304b<\/li>\n\n\n\n<li>\u79fb\u308b\u5f93\u696d\u54e1\u306f\u4f55\u540d\u3067\u3001\u5168\u54e1\u306e\u540c\u610f\u3092\u898b\u8fbc\u3081\u308b\u304b<\/li>\n\n\n\n<li>\u4e8b\u696d\u306b\u4e0d\u53ef\u6b20\u306a\u8a31\u8a8d\u53ef\u306f\u3001\u696d\u6cd5\u4e0a\u627f\u7d99\u3067\u304d\u308b\u304b<\/li>\n\n\n\n<li>\u5bfe\u4fa1\u3092\u4f1a\u793e\u3068\u500b\u4eba\u306e\u3069\u3061\u3089\u3067\u53d7\u3051\u53d6\u308a\u305f\u3044\u304b<\/li>\n\n\n\n<li>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306b\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u306e\u671f\u9593\u3092\u78ba\u4fdd\u3067\u304d\u308b\u304b<\/li>\n\n\n\n<li>\u6c7a\u7b97\u66f8\u306b\u8f09\u3089\u306a\u3044\u4fdd\u8a3c\u50b5\u52d9\u3084\u672a\u6255\u6b8b\u696d\u4ee3\u306e\u61f8\u5ff5\u304c\u306a\u3044\u304b<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u30b9\u30ad\u30fc\u30e0\u9078\u629e\u3067\u3064\u307e\u305a\u304f\u5178\u578b\u30d1\u30bf\u30fc\u30f3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5834\u3067\u3088\u304f\u898b\u308b\u306e\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u9032\u3081\u305f\u3082\u306e\u306e\u4e3b\u8981\u53d6\u5f15\u5148\u306e\u540c\u610f\u304c\u6700\u7d42\u76e4\u3067\u5f97\u3089\u308c\u305a\u3001\u6761\u4ef6\u306e\u898b\u76f4\u3057\u3092\u8feb\u3089\u308c\u308b\u6d41\u308c\u3067\u3059\u3002\u53d6\u5f15\u5148\u3078\u306e\u6253\u8a3a\u3092\u5f8c\u56de\u3057\u306b\u3057\u305f\u6848\u4ef6\u307b\u3069\u3001\u3053\u306e\u843d\u3068\u3057\u7a74\u306b\u306f\u307e\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9006\u306b\u3001\u4f1a\u793e\u5206\u5272\u306e\u76f4\u5f8c\u306b\u7a0e\u5236\u9069\u683c\u306e\u691c\u8a0e\u304c\u7518\u3044\u307e\u307e\u682a\u5f0f\u3092\u58f2\u308a\u3001\u60f3\u5b9a\u5916\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3002\u5206\u5272\u3068\u58f2\u5374\u306e\u9806\u5e8f\u306f\u3001\u7a0e\u52d9\u3068\u6cd5\u52d9\u3092\u540c\u6642\u306b\u898b\u306a\u304c\u3089\u6c7a\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30ad\u30fc\u30e0\u306f\u8cb7\u3044\u624b\u5019\u88dc\u306e\u610f\u5411\u3067\u3082\u5909\u308f\u308b\u305f\u3081\u3001\u58f2\u308a\u624b\u3060\u3051\u3067\u6c7a\u3081\u5207\u308b\u306e\u306f\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u3002\u5019\u88dc\u5148\u63a2\u3057\u306b\u5165\u308b\u524d\u306b\u3001\u7a0e\u52d9\u3068\u6cd5\u52d9\u306e\u53cc\u65b9\u306b\u901a\u3058\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-intermediary\/\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e<\/a>\u3078\u76f8\u8ac7\u3057\u3001\u58f2\u5374\u5f8c\u306e\u624b\u53d6\u308a\u3092\u8a66\u7b97\u3057\u3066\u304a\u304f\u3068\u5224\u65ad\u304c\u3076\u308c\u307e\u305b\u3093\u3002\u4e8b\u696d\u5358\u4f4d\u3067\u58f2\u308b\u5834\u5408\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/business-sale-price\/\">\u4e8b\u696d\u58f2\u5374\u306e\u76f8\u5834<\/a>\u89b3\u3082\u3001\u3053\u306e\u6bb5\u968e\u3067\u6301\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u5f53\u793e\u304c\u652f\u63f4\u3057\u305f\u4f1a\u793e\u5206\u5272\u306e\u4e8b\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u5206\u5272\u306f\u5927\u4f01\u696d\u306e\u624b\u6cd5\u3001\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u305f\u308c\u304c\u3061\u3067\u3059\u3002\u5b9f\u969b\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u3067\u3082\u9078\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/\" target=\"_blank\" rel=\"noopener\">M&amp;A\u6210\u7d04\u4e8b\u4f8b<\/a>\u304b\u30892\u4ef6\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u5438\u53ce\u5206\u5272\u3067\u4e8b\u696d\u3092\u9078\u629e\u3057\u897f\u65e5\u672c\u30a8\u30ea\u30a2\u3078\u96c6\u4e2d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u30a8\u30ea\u30a2\u306710\u5e97\u8217\u4ee5\u4e0a\u3092\u904b\u55b6\u3057\u3066\u3044\u305f\u904a\u6280\u5834\u4f01\u696d\u306e\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6848\u4ef6\u306e\u6982\u8981<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\u306f\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d0421\u5104\u5186\uff09\u3001\u8b72\u53d7\u4f01\u696d\u306f\u540c\u696d\u306e\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d04150\u5104\u5186\uff09\u3067\u3059\u3002\u30b3\u30ed\u30ca\u798d\u3067\u95a2\u6771\u306e\u5e97\u8217\u306e\u53ce\u76ca\u304c\u60aa\u5316\u3057\u305f\u3053\u3068\u3092\u80cc\u666f\u306b\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/069\/\" target=\"_blank\" rel=\"noopener\">\u5438\u53ce\u5206\u5272\u306b\u3088\u308b\u9078\u629e\u3068\u96c6\u4e2d<\/a>\u3092\u6c7a\u65ad\u3057\u3001\u897f\u65e5\u672c\u30a8\u30ea\u30a2\u3078\u306e\u6ce8\u529b\u306b\u8e0f\u307f\u5207\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u591a\u5e97\u8217\u578b\u306e\u4e8b\u696d\u3067\u898b\u308b\u8ad6\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e97\u8217\u3054\u3068\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3084\u5f93\u696d\u54e1\u30921\u3064\u305a\u3064\u79fb\u3059\u3068\u306a\u308b\u3068\u3001\u5951\u7d04\u6570\u306e\u591a\u3055\u304b\u3089\u624b\u7d9a\u304c\u9577\u671f\u5316\u3057\u304c\u3061\u3067\u3059\u3002\u591a\u5e97\u8217\u578b\u306e\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3059\u5834\u9762\u3067\u306f\u3001\u5951\u7d04\u95a2\u4fc2\u3092\u307e\u3068\u3081\u3066\u79fb\u305b\u308b\u4f1a\u793e\u5206\u5272\u306e\u5229\u70b9\u304c\u306f\u3063\u304d\u308a\u8868\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u65b0\u8a2d\u5206\u5272\u3067\u4e0d\u52d5\u7523\u3092\u5207\u308a\u96e2\u3057\u8db3\u5834\u5de5\u4e8b\u4f1a\u793e\u3078\u627f\u7d99<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u9f62\u3067\u306e\u518d\u627f\u7d99\u3092\u7d4c\u305f\u3001\u4e8b\u696d\u627f\u7d99\u578b\u306e\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6848\u4ef6\u306e\u6982\u8981<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\u306f\u9632\u6c34\u5857\u88c5\u5de5\u4e8b\u4f1a\u793e\uff08\u58f2\u4e0a\u7d041\u5104\u5186\uff09\u3001\u8b72\u53d7\u4f01\u696d\u306f\u8db3\u5834\u7d44\u7acb\u5de5\u4e8b\u4f1a\u793e\uff08\u58f2\u4e0a\u7d0415\u5104\u5186\uff09\u3067\u3059\u3002\u89aa\u65cf\u306e\u75c5\u6b7b\u306b\u3088\u308a80\u6b73\u3092\u8d85\u3048\u3066\u518d\u3073\u7d4c\u55b6\u3092\u62c5\u3063\u305f\u30aa\u30fc\u30ca\u30fc\u304c\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/067\/\" target=\"_blank\" rel=\"noopener\">\u65b0\u8a2d\u5206\u5272\u3068\u682a\u5f0f\u8b72\u6e21\u306e\u7d44\u307f\u5408\u308f\u305b<\/a>\u3067\u975e\u4e8b\u696d\u7528\u306e\u4e0d\u52d5\u7523\u3092\u5207\u308a\u96e2\u3057\u3001\u8b72\u6e21\u4fa1\u984d\u3092\u5727\u7e2e\u3057\u3066\u8b72\u6e21\u3092\u5b9f\u73fe\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5c0f\u898f\u6a21\u4f01\u696d\u3067\u898b\u308b\u8ad6\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u898f\u6a21\u304c\u5c0f\u3055\u306a\u4f1a\u793e\u3067\u3082\u3001\u4e8b\u696d\u306b\u4f7f\u308f\u306a\u3044\u4e0d\u52d5\u7523\u3092\u62b1\u3048\u305f\u307e\u307e\u3067\u306f\u682a\u4fa1\u304c\u81a8\u3089\u307f\u3001\u8cb7\u3044\u624b\u306e\u8cc7\u91d1\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u3092\u5207\u308a\u96e2\u305b\u3070\u4ea4\u6e09\u306e\u571f\u53f0\u304c\u6574\u3046\u4e00\u65b9\u3001\u4e0d\u52d5\u7523\u306e\u5e30\u5c5e\u5148\u3068\u5206\u5272\u306e\u985e\u578b\u306f\u7a0e\u52d9\u3068\u30bb\u30c3\u30c8\u3067\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\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 has-ark-gray-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3067\u9078\u629e\u3068\u96c6\u4e2d\u3092\u5b9f\u73fe\u3057\u897f\u65e5\u672c\u30a8\u30ea\u30a2\u3078\u6ce8\u529b<\/h3>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-524f8de7 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\"><img decoding=\"async\" width=\"1000\" height=\"400\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/pachinko-parlor-m-and-a-case-1.jpeg\" alt=\"M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u8b72\u6e21\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u904a\u6280\u5834\uff08\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff09\u5185\u306b\u4e26\u3076\u30b9\u30ed\u30c3\u30c8\u30de\u30b7\u30f3\u306e\u30a4\u30e1\u30fc\u30b8\" class=\"wp-image-12510\" style=\"aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/pachinko-parlor-m-and-a-case-1.jpeg 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/pachinko-parlor-m-and-a-case-1-640x256.jpeg 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/pachinko-parlor-m-and-a-case-1-768x307.jpeg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\uff1a\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d0421\u5104\u5186\uff09<br>\u8b72\u53d7\u4f01\u696d\uff1a\u30d1\u30c1\u30f3\u30b3\u30db\u30fc\u30eb\uff08\u58f2\u4e0a\u7d04150\u5104\u5186\uff09<br>\u30b9\u30ad\u30fc\u30e0\uff1a\u5438\u53ce\u5206\u5272<br><br>\u8907\u6570\u30a8\u30ea\u30a2\u306710\u5e97\u8217\u4ee5\u4e0a\u3092\u904b\u55b6\u3059\u308b\u904a\u6280\u5834\u4f01\u696d\u304c\u30b3\u30ed\u30ca\u798d\u3067\u306e\u95a2\u6771\u5e97\u8217\u306e\u53ce\u76ca\u60aa\u5316\u3092\u80cc\u666f\u306b\u4f1a\u793e\u5206\u5272\uff08\u5438\u53ce\u5206\u5272\uff09\u306b\u3088\u308b\u4e8b\u696d\u9078\u629e\u3068\u96c6\u4e2d\u3092\u6c7a\u65ad\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/069\/\" style=\"border-radius:0px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u30aa\u30fc\u30ca\u30fc\u69d8\u306e\u4f53\u9a13\u8ac7\u3092\u8aad\u3080<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column has-ark-gray-background-color has-background is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u4f1a\u793e\u5206\u5272\u3067\u4e0d\u8981\u8cc7\u7523\u3092\u6574\u7406\u3057\u8db3\u5834\u5de5\u4e8b\u4f01\u696d\u3078\u627f\u7d99<\/h3>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-524f8de7 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full is-style-default\"><img decoding=\"async\" width=\"400\" height=\"268\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/waterproof-painting-construction-ma-case-1.jpg\" alt=\"\u9632\u6c34\u5857\u88c5\u5de5\u4e8b\u306e\u73fe\u5834\u3067\u4f5c\u696d\u3059\u308b\u8077\u4eba\u306e\u69d8\u5b50\uff08\u9ad8\u9f62\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u4e8b\u696d\u627f\u7d99\u3055\u308c\u305fO\u793e\u306e\u4e8b\u4f8b\uff09\" class=\"wp-image-12511\" style=\"aspect-ratio:16\/9;object-fit:cover\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u4f01\u696d\uff1a\u9632\u6c34\u5857\u88c5\u5de5\u4e8b\uff08\u58f2\u4e0a\u7d041\u5104\u5186\uff09<br>\u8b72\u53d7\u4f01\u696d\uff1a\u8db3\u5834\u7d44\u7acb\u5de5\u4e8b\uff08\u58f2\u4e0a\u7d0415\u5104\u5186\uff09<br>\u30b9\u30ad\u30fc\u30e0\uff1a\u65b0\u8a2d\u5206\u5272\uff0b\u682a\u5f0f\u8b72\u6e21<br><br>\u9632\u6c34\u5857\u88c5\u5de5\u4e8b\u4f1a\u793e\u304c\u89aa\u65cf\u75c5\u6b7b\u306b\u3088\u308b80\u6b73\u8d85\u3067\u306e\u518d\u627f\u7d99\u3092\u5951\u6a5f\u306b\u3001\u4f1a\u793e\u5206\u5272\uff08\u65b0\u8a2d\u5206\u5272\uff09\u3067\u975e\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u5207\u308a\u96e2\u3057\u3066\u8b72\u6e21\u4fa1\u984d\u3092\u5727\u7e2e\u3057\u3001\u8db3\u5834\u5de5\u4e8b\u4f1a\u793e\u3078\u306e\u8b72\u6e21\u3092\u5b9f\u73fe\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/mitsukijapan.com\/ma\/interviews\/067\/\" style=\"border-radius:0px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u30aa\u30fc\u30ca\u30fc\u69d8\u306e\u4f53\u9a13\u8ac7\u3092\u8aad\u3080<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306f\u5f53\u793e\u306eM&amp;A\u4ef2\u4ecb\u5b9f\u7e3e\u306e\u307b\u3093\u306e\u4e00\u90e8\u3067\u3059\u3002\u69d8\u3005\u306a\u696d\u754c\u30fb\u898f\u6a21\u306e\u6210\u7d04\u4e8b\u4f8b\u3092\u4e0b\u8a18\u306e\u30da\u30fc\u30b8\u3067\u3054\u7d39\u4ecb\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30ad\u30fc\u30e0\u3092\u691c\u8a0e\u3057\u59cb\u3081\u305f\u7d4c\u55b6\u8005\u304b\u3089\u3001\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-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong><strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u4f1a\u793e\u5206\u5272\u306f\u4f7f\u3048\u307e\u3059\u304b<\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4f7f\u3048\u307e\u305b\u3093\u3002\u4f1a\u793e\u5206\u5272\u306f\u682a\u5f0f\u4f1a\u793e\u3068\u5408\u540c\u4f1a\u793e\u306b\u8a8d\u3081\u3089\u308c\u305f\u5236\u5ea6\u3067\u3001\u500b\u4eba\u4e8b\u696d\u3092\u58f2\u308b\u5834\u5408\u306f\u4e8b\u696d\u8b72\u6e21\u306e\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u306e\u58f2\u5374\u3067\u306f\u3001\u8a31\u8a8d\u53ef\u3084\u5c4b\u53f7\u3001\u53d6\u5f15\u5148\u3068\u306e\u5951\u7d04\u3092\u3069\u3046\u5f15\u304d\u7d99\u3050\u304b\u304c\u4ea4\u6e09\u306e\u4e2d\u5fc3\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong><strong>\u8d64\u5b57\u306e\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u96e2\u3057\u3066\u58f2\u308c\u307e\u3059\u304b<\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u53ef\u80fd\u3067\u3059\u3002\u8d64\u5b57\u3067\u3082\u9867\u5ba2\u57fa\u76e4\u3084\u4eba\u6750\u306b\u4fa1\u5024\u3092\u898b\u51fa\u3059\u8cb7\u3044\u624b\u306f\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u4e0d\u63a1\u7b97\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3059\u904e\u7a0b\u3067\u3001\u6b8b\u308b\u4f1a\u793e\u306e\u50b5\u6a29\u8005\u3092\u5bb3\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u8a50\u5bb3\u7684\u306a\u4e8b\u696d\u8b72\u6e21\u3084\u4f1a\u793e\u5206\u5272\u3068\u3057\u3066\u8acb\u6c42\u3092\u53d7\u3051\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u304c\u3042\u308b\u3046\u3061\u306b\u52d5\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1779349424732\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong><strong>\u4f1a\u793e\u5206\u5272\u306e\u76f4\u5f8c\u306b\u682a\u5f0f\u3092\u58f2\u3063\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304b<\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6cd5\u5f8b\u4e0a\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u7a0e\u52d9\u306e\u78ba\u8a8d\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u5206\u5272\u5f8c\u306e\u682a\u5f0f\u58f2\u5374\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u3001\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u898b\u8fbc\u307f\u306a\u3069\u306e\u8981\u4ef6\u3092\u6b20\u304d\u3001\u975e\u9069\u683c\u5206\u5272\u3068\u5224\u5b9a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u5272\u3068\u58f2\u5374\u306e\u9806\u5e8f\u306f\u3001\u5951\u7d04\u66f8\u6848\u306e\u6bb5\u968e\u3067\u7a0e\u7406\u58eb\u3068\u8a70\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1784266799249\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong><strong><strong><strong><strong><strong><strong><strong>\u53d6\u5f15\u5148\u306b\u77e5\u3089\u308c\u305a\u306b\u624b\u7d9a\u3092\u9032\u3081\u3089\u308c\u307e\u3059\u304b<\/strong>\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u6700\u7d42\u5951\u7d04\u307e\u3067\u306f\u79d8\u5bc6\u4fdd\u6301\u3092\u5fb9\u5e95\u3057\u3066\u9032\u3081\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002\u305f\u3060\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u5951\u7d04\u3054\u3068\u306e\u540c\u610f\u3001\u4f1a\u793e\u5206\u5272\u3067\u306f\u5b98\u5831\u516c\u544a\u3084\u500b\u5225\u50ac\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u3069\u3053\u304b\u3067\u958b\u793a\u306f\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u4e3b\u8981\u53d6\u5f15\u5148\u3078\u8a71\u3059\u6642\u671f\u3068\u9806\u756a\u3092\u5148\u306b\u6c7a\u3081\u3066\u304a\u304f\u3068\u3001\u6df7\u4e71\u3092\u9632\u3052\u307e\u3059\u3002<\/p> <\/div> <\/div>\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-27\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u3068\u4f1a\u793e\u5206\u5272\u306f\u624b\u53d6\u308a\u3068\u5f15\u7d99\u304e\u7bc4\u56f2\u3067\u9078\u3076<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8b72\u6e21\u306f\u8cc7\u7523\u3084\u5951\u7d04\u3092\u9078\u3093\u3067\u79fb\u305b\u308b\u4e00\u65b9\u3001\u540c\u610f\u53d6\u5f97\u3068\u4e8c\u6bb5\u968e\u8ab2\u7a0e\u304c\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u306f\u5951\u7d04\u3084\u5f93\u696d\u54e1\u3092\u307e\u3068\u3081\u3066\u79fb\u305b\u307e\u3059\u304c\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u3068\u7a0e\u5236\u9069\u683c\u306e\u5224\u5b9a\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8ff7\u3046\u306e\u306f\u5f53\u7136\u306e\u3053\u3068\u3067\u3001\u6b8b\u3057\u305f\u3044\u3082\u306e\u3068\u624b\u53d6\u308a\u304b\u3089\u9006\u7b97\u3059\u308c\u3070\u9053\u7b4b\u306f\u898b\u3048\u3066\u304d\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\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5b9f\u7e3e\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u304c\u3001\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u304b\u3089\u624b\u53d6\u308a\u306e\u8a66\u7b97\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u4e00\u8cab\u3057\u3066\u652f\u63f4\u3057\u307e\u3059\u3002\u4f1a\u793e\u58f2\u5374\u306e\u9032\u3081\u65b9\u306b\u8ff7\u308f\u308c\u305f\u3089\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-1 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    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