{"id":7858,"date":"2026-06-09T15:47:23","date_gmt":"2026-06-09T06:47:23","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=7858"},"modified":"2026-06-10T18:39:04","modified_gmt":"2026-06-10T09:39:04","slug":"goodwill-amort-ma","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-amort-ma\/","title":{"rendered":"\u306e\u308c\u3093\u511f\u5374\u3068M&amp;A\u4f1a\u8a08\uff5c\u8cb7\u53ce\u5f8c\u306e\u5229\u76ca\u5727\u8feb\u3068\u8b72\u6e21\u4fa1\u683c\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"\n<p 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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\">\u306e\u308c\u3093\u511f\u5374\u304cM&amp;A\u306e\u8b72\u6e21\u4fa1\u683c\u3092\u5de6\u53f3\u3059\u308b\u7406\u7531<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306f\u8d85\u904e\u53ce\u76ca\u529b\u3078\u306e\u5bfe\u4fa1<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u8cb7\u3044\u624b\u306e\u4f1a\u8a08\u8ca0\u62c5\u304c\u63d0\u793a\u4fa1\u683c\u306b\u8df3\u306d\u8fd4\u308b<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u511f\u5374\u8cbb\u304c\u5229\u76ca\u306b\u4e57\u308b\u5177\u4f53\u30a4\u30e1\u30fc\u30b8<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u511f\u5374\u3068\u6e1b\u640d\u306e\u9055\u3044\u3092M&amp;A\u76ee\u7dda\u3067\u62bc\u3055\u3048\u308b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u511f\u5374\u306f\u8a08\u753b\u7684\u306a\u8cbb\u7528\u5316<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u6e1b\u640d\u306f\u7a81\u767a\u7684\u306a\u640d\u5931\u51e6\u7406<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u4e0b\u8868\u3067\u511f\u5374\u3068\u6e1b\u640d\u3092\u6574\u7406\u3059\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4f1a\u8a08\u57fa\u6e96\u3067\u5909\u308f\u308b\u306e\u308c\u3093\u51e6\u7406\uff5c\u65e5\u672c\u57fa\u6e96\u3068IFRS<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u65e5\u672c\u57fa\u6e96\u306f\u511f\u5374\u3042\u308a\uff0b\u6e1b\u640d\u3042\u308a<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u306f\u975e\u511f\u5374\uff0b\u6e1b\u640d\u30c6\u30b9\u30c8<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u57fa\u6e96\u3092\u554f\u308f\u305a\u6e1b\u640d\u30ea\u30b9\u30af\u306f\u6b8b\u308b<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u975e\u511f\u5374\u5316\u3092\u3081\u3050\u308b\u5236\u5ea6\u8b70\u8ad6<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u8cb7\u53ce\u5f8c\u306e\u4f1a\u8a08\u8ca0\u62c5\u3068\u7a0e\u52d9\u306e\u5b9f\u52d9\u8ad6\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u306a\u3044<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u304c\u7acb\u3064<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">PPA\u3067\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u5206\u3051\u308b<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u3092\u5207\u308a\u5206\u3051\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u4ea4\u6e09\u306e\u8996\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u300c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u306f\u305a\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u306e\u843d\u3068\u3057\u7a74<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u554f\u308f\u308c\u308b\u53ce\u76ca\u529b<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u4ea4\u6e09\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u89b3\u70b9<\/a><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u3092\u904e\u5927\u306b\u3057\u306a\u3044\u3053\u3068\u306e\u610f\u5473<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u511f\u5374\u30fb\u6e1b\u640d\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u307e\u3068\u3081\uff5c\u306e\u308c\u3093\u511f\u5374\u3068M&amp;A\u5f8c\u306e\u4f1a\u8a08\u8ca0\u62c5<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n<!-- \u4e8b\u696d\u627f\u7d99\u30ac\u30a4\u30c9\u30d6\u30c3\u30afCTA\uff1a\u30b3\u30e9\u30e0\u5171\u901a -->\n<a\n  href=\"https:\/\/mitsukijapan.com\/ma\/business-succession-guide\/\"\n  data-cta-id=\"business-succession-guide\"\n  data-cta-pos=\"column_bottom\"\n  aria-label=\"\u4e8b\u696d\u627f\u7d99 \u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306e\u7533\u8fbc\u30da\u30fc\u30b8\u3078\"\n  style=\"\n    display:block;\n    width:100%;\n    max-width:100%;\n    margin:24px 0;\n    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\u5b9f\u8df5\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u300f\u8868\u7d19\"\n        loading=\"lazy\"\n        decoding=\"async\"\n        style=\"\n          display:block;\n          width:88px;\n          height:auto;\n          border:1px solid #d6dad3;\n        \"\n      >\n    <\/figure>\n\n    <!-- \u66f8\u7c4d\u60c5\u5831 -->\n    <div\n      style=\"\n        box-sizing:border-box;\n        flex:1 1 390px;\n        min-width:0;\n      \"\n    >\n      <p\n        style=\"\n          display:inline-block;\n          margin:0 0 5px;\n          padding:3px 9px;\n          border-radius:3px;\n          background:#eaf3e6;\n          color:#0f4a08;\n          font-size:16px;\n          font-weight:700;\n          line-height:1.5;\n        \"\n      >\n        \u7d4c\u55b6\u8005\u9650\u5b9a\u30fb1\u793e1\u518a\u3092\u8d08\u5448\n      <\/p>\n\n      <p\n        style=\"\n          margin:0 0 3px;\n          color:#575757;\n          font-size:16px;\n          font-weight:600;\n          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class=\"wp-block-paragraph\">\u306e\u308c\u3093\u3068\u805e\u304f\u3068\u3001\u4f1a\u8a08\u306e\u5c02\u9580\u7528\u8a9e\u3068\u3044\u3046\u5370\u8c61\u304c\u5148\u306b\u7acb\u3061\u307e\u3059\u3002\u3051\u308c\u3069\u4f1a\u793e\u58f2\u5374\u306e\u73fe\u5834\u3067\u306f\u3001\u3053\u308c\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u53d6\u308a\u5206\u306b\u76f4\u7d50\u3059\u308b\u6570\u5b57\u3067\u3059\u3002\u8cb7\u3044\u624b\u304c\u306e\u308c\u3093\u3092\u3069\u3046\u51e6\u7406\u3059\u308b\u304b\u3067\u3001\u51fa\u305b\u308b\u4fa1\u683c\u306e\u4e0a\u9650\u304c\u52d5\u304f\u304b\u3089\u3067\u3059\u3002\u306f\u3058\u3081\u306b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u306e\u5168\u4f53\u50cf\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306f\u8d85\u904e\u53ce\u76ca\u529b\u3078\u306e\u5bfe\u4fa1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-goodwill\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u306e\u300c\u306e\u308c\u3093\u300d<\/mark><\/a>\u3068\u306f\u3001\u8cb7\u53ce\u984d\u304c\u5bfe\u8c61\u4f1a\u793e\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0a\u56de\u3063\u305f\u5dee\u984d\u3092\u6307\u3057\u307e\u3059\u3002\u30d6\u30e9\u30f3\u30c9\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u6280\u8853\u3068\u3044\u3063\u305f\u76ee\u306b\u898b\u3048\u306a\u3044\u5f37\u307f\u3078\u306e\u5bfe\u4fa1\u3067\u3059\u3002\u9577\u5e74\u304b\u3051\u3066\u7bc9\u3044\u305f\u4fe1\u7528\u304c\u5024\u6bb5\u306b\u306a\u308b\u3001\u3068\u6349\u3048\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u306f\u305a\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u8cb7\u3044\u624b\u306e\u4f1a\u8a08\u8ca0\u62c5\u304c\u63d0\u793a\u4fa1\u683c\u306b\u8df3\u306d\u8fd4\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u3044\u624b\u306f\u3001\u8a08\u4e0a\u3057\u305f\u306e\u308c\u3093\u3092\u6bce\u671f\u8cbb\u7528\u3068\u3057\u3066\u53d6\u308a\u5d29\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u8ca0\u62c5\u304c\u91cd\u3044\u307b\u3069\u3001\u8cb7\u53ce\u5f8c\u306e\u5229\u76ca\u306f\u8584\u304f\u898b\u3048\u3066\u3057\u307e\u3046\u3002\u9ad8\u53ce\u76ca\u3067\u306e\u308c\u3093\u304c\u5927\u304d\u304f\u51fa\u3084\u3059\u3044\u4f1a\u793e\u307b\u3069\u3001\u8cb7\u3044\u624b\u304c\u4fa1\u683c\u306b\u614e\u91cd\u306b\u306a\u308b\u306e\u306f\u3053\u306e\u305f\u3081\u3067\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u90fd\u5408\u304c\u3001\u4ea4\u6e09\u306e\u30c6\u30fc\u30d6\u30eb\u306b\u9759\u304b\u306b\u5f71\u3092\u843d\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u306e\u308c\u3093\u511f\u5374\u8cbb\u304c\u5229\u76ca\u306b\u4e57\u308b\u5177\u4f53\u30a4\u30e1\u30fc\u30b8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u306e\u308c\u3093\u304c4\u5104\u5186\u3067\u511f\u5374\u671f\u9593\u30925\u5e74\u306b\u7f6e\u3044\u305f\u5834\u5408\u3001\u6bce\u5e748,000\u4e07\u5186\u304c\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u8cb7\u53ce\u3057\u305f\u4e8b\u696d\u304c\u597d\u8abf\u3067\u3082\u3001\u3053\u306e8,000\u4e07\u5186\u3076\u3093\u55b6\u696d\u5229\u76ca\u306f\u76ee\u6e1b\u308a\u3057\u3066\u898b\u3048\u308b\u3002\u6c7a\u7b97\u66f8\u306e\u898b\u304b\u3051\u304c\u3001\u5b9f\u614b\u3088\u308a\u63a7\u3048\u3081\u306b\u6620\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u306e\u308c\u3093\u511f\u5374\u3068\u6e1b\u640d\u306e\u9055\u3044\u3092M&amp;A\u76ee\u7dda\u3067\u62bc\u3055\u3048\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u511f\u5374\u300d\u3068\u300c\u6e1b\u640d\u300d\u3002\u3069\u3061\u3089\u3082\u8cc7\u7523\u4fa1\u5024\u3092\u4e0b\u3052\u308b\u51e6\u7406\u3067\u3059\u304c\u3001\u6027\u8cea\u306f\u307e\u308b\u3067\u5225\u7269\u3067\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u306f\u3001\u3053\u306e2\u3064\u304c\u8cb7\u3044\u624b\u306e\u8ca1\u52d9\u306b\u3069\u3046\u4f5c\u7528\u3059\u308b\u304b\u3068\u3044\u3046\u4e00\u70b9\u306b\u5c3d\u304d\u307e\u3059\u3002\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u511f\u5374\u306f\u8a08\u753b\u7684\u306a\u8cbb\u7528\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u511f\u5374\u306f\u3001\u8a08\u4e0a\u984d\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u898f\u5247\u7684\u306b\u8cbb\u7528\u5316\u3059\u308b\u624b\u7d9a\u3067\u3059\u3002\u65e5\u672c\u57fa\u6e96\u3067\u306f20\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u3067\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u304c\u539f\u5247\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6bce\u671f\u307b\u307c\u4e00\u5b9a\u984d\u304c\u5229\u76ca\u3092\u62bc\u3057\u4e0b\u3052\u308b\u3001\u3044\u308f\u3070\u4e88\u5b9a\u3055\u308c\u305f\u8cbb\u7528\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u511f\u5374\u671f\u9593\u306f20\u5e74\u4ee5\u5185\u3067\u6c7a\u3081\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u511f\u5374\u671f\u9593\u306f\u3001\u6295\u8cc7\u306e\u56de\u53ce\u671f\u9593\u3084\u4e8b\u696d\u8a08\u753b\u3092\u3082\u3068\u306b\u8cb7\u3044\u624b\u304c\u6c7a\u3081\u307e\u3059\u3002\u4e00\u5ea6\u5b9a\u3081\u305f\u671f\u9593\u306f\u3001\u3042\u3068\u304b\u3089\u81ea\u7531\u306b\u306f\u5909\u3048\u3089\u308c\u307e\u305b\u3093\u3002\u9577\u3081\u306b\u8a2d\u5b9a\u3067\u304d\u308c\u3070\u5358\u5e74\u5ea6\u306e\u8ca0\u62c5\u306f\u8efd\u304f\u306a\u308a\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u9ad8\u3044\u4fa1\u683c\u3092\u63d0\u793a\u3057\u3084\u3059\u304f\u306a\u308b\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u511f\u5374\u8cbb\u306f\u55b6\u696d\u5229\u76ca\u3092\u76f4\u63a5\u62bc\u3057\u4e0b\u3052\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u511f\u5374\u8cbb\u306f\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u5165\u308b\u305f\u3081\u3001\u672c\u696d\u306e\u5132\u3051\u3092\u793a\u3059\u55b6\u696d\u5229\u76ca\u3092\u76f4\u63a5\u524a\u308a\u307e\u3059\u3002\u7d4c\u5e38\u5229\u76ca\u3084\u6700\u7d42\u5229\u76ca\u306b\u3082\u305d\u306e\u307e\u307e\u97ff\u304f\u3002\u9280\u884c\u306e\u8a55\u4fa1\u3084\u6b21\u306e\u6295\u8cc7\u5224\u65ad\u306b\u307e\u3067\u5f71\u3092\u843d\u3068\u3059\u3053\u3068\u304b\u3089\u3001\u8cb7\u3044\u624b\u304c\u5acc\u3046\u8cbb\u7528\u306e\u4ee3\u8868\u683c\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u6e1b\u640d\u306f\u7a81\u767a\u7684\u306a\u640d\u5931\u51e6\u7406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u306e\u6e1b\u640d\u306f\u3001\u8cb7\u53ce\u5f8c\u306b\u53ce\u76ca\u6027\u304c\u5927\u304d\u304f\u843d\u3061\u8fbc\u307f\u3001\u6295\u8cc7\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u884c\u3046\u51e6\u7406\u3067\u3059\u3002\u5e33\u7c3f\u4fa1\u984d\u3092\u4e00\u6c17\u306b\u5f15\u304d\u4e0b\u3052\u3001\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u511f\u5374\u304c\u300c\u7d4c\u8cbb\u300d\u306a\u3089\u3001\u6e1b\u640d\u306f\u300c\u4e8b\u6545\u300d\u306b\u8fd1\u3044\u3002\u7d4c\u55b6\u8005\u304c\u3082\u3063\u3068\u3082\u907f\u3051\u305f\u3044\u4e8b\u614b\u306e\u3072\u3068\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6e1b\u640d\u304c\u8d77\u304d\u308b\u4e3b\u306a\u5146\u5019<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e1b\u640d\u306e\u5f15\u304d\u91d1\u306b\u306a\u308a\u3084\u3059\u3044\u306e\u306f\u3001\u55b6\u696d\u640d\u76ca\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u8d64\u5b57\u306b\u306a\u308b\u72b6\u6cc1\u3067\u3059\u3002\u5e02\u5834\u74b0\u5883\u306e\u6025\u306a\u60aa\u5316\u3084\u3001\u8cb7\u53ce\u6642\u306e\u898b\u8fbc\u307f\u9055\u3044\u3082\u5146\u5019\u3068\u3055\u308c\u307e\u3059\u3002\u3068\u308a\u308f\u3051\u6016\u3044\u306e\u304c\u9ad8\u5024\u3065\u304b\u307f\u3067\u3001\u30b7\u30ca\u30b8\u30fc\u3092\u904e\u5927\u306b\u898b\u7a4d\u3082\u3063\u305f\u8cb7\u53ce\u306f\u65e9\u671f\u306e\u6e1b\u640d\u3092\u62db\u304d\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6e1b\u640d\u304c\u696d\u7e3e\u306b\u4e0e\u3048\u308b\u30a4\u30f3\u30d1\u30af\u30c8<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e1b\u640d\u640d\u5931\u306f\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u6700\u7d42\u5229\u76ca\u3092\u5927\u304d\u304f\u524a\u308a\u307e\u3059\u3002\u91d1\u984d\u3057\u3060\u3044\u3067\u306f\u3001\u9ed2\u5b57\u4e88\u60f3\u304c\u4e00\u8ee2\u3057\u3066\u8d64\u5b57\u6c7a\u7b97\u306b\u306a\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4fe1\u7528\u529b\u306e\u4f4e\u4e0b\u3084\u8cc7\u91d1\u8abf\u9054\u3078\u306e\u5f71\u97ff\u3092\u901a\u3058\u3066\u3001\u8cb7\u53ce\u3057\u305f\u4f1a\u793e\u306e\u8a55\u5224\u306b\u307e\u3067\u6ce2\u53ca\u3057\u304b\u306d\u306a\u3044\u51e6\u7406\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u4e0b\u8868\u3067\u511f\u5374\u3068\u6e1b\u640d\u3092\u6574\u7406\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u306e\u9055\u3044\u3092\u3001\u5b9f\u52d9\u3067\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u89b3\u70b9\u3054\u3068\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u4e0b\u8868\u306e\u901a\u308a\u3001\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u696d\u7e3e\u3078\u306e\u97ff\u304d\u65b9\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\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>\u306e\u308c\u3093\u511f\u5374<\/th><th>\u306e\u308c\u3093\u6e1b\u640d<\/th><\/tr><\/thead><tbody><tr><td><strong>\u6027\u8cea<\/strong><\/td><td>\u8a08\u753b\u7684\u306a\u8cbb\u7528\u5316<\/td><td>\u7a81\u767a\u7684\u306a\u640d\u5931\u51e6\u7406<\/td><\/tr><tr><td><strong>\u8a08\u4e0a\u306e\u898f\u6a21<\/strong><\/td><td>\u6bce\u671f\u307b\u307c\u4e00\u5b9a\u984d<\/td><td>\u4e00\u5ea6\u306b\u5927\u304d\u304f\u8a08\u4e0a<\/td><\/tr><tr><td><strong>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u533a\u5206<\/strong><\/td><td>\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/td><td>\u7279\u5225\u640d\u5931<\/td><\/tr><tr><td><strong>\u767a\u751f\u306e\u304d\u3063\u304b\u3051<\/strong><\/td><td>\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u308b\u4fa1\u5024\u306e\u76ee\u6e1b\u308a<\/td><td>\u53ce\u76ca\u6027\u306e\u60aa\u5316\u30fb\u6295\u8cc7\u56de\u53ce\u306e\u898b\u8fbc\u307f\u55aa\u5931<\/td><\/tr><tr><td><strong>\u696d\u7e3e\u3078\u306e\u97ff\u304d\u65b9<\/strong><\/td><td>\u55b6\u696d\u5229\u76ca\u3092\u3058\u308f\u3058\u308f\u62bc\u3057\u4e0b\u3052\u308b<\/td><td>\u6700\u7d42\u5229\u76ca\u3092\u4e00\u6c17\u306b\u6bc0\u640d\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u9803\u304b\u3089\u511f\u5374\u3067\u4fa1\u5024\u3092\u5c11\u3057\u305a\u3064\u524a\u3063\u3066\u304a\u304f\u3068\u3001\u3044\u3056\u6e1b\u640d\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3082\u640d\u5931\u984d\u306e\u885d\u6483\u306f\u548c\u3089\u304e\u307e\u3059\u3002\u511f\u5374\u304c\u4e00\u7a2e\u306e\u5099\u3048\u3068\u3057\u3066\u50cd\u304f\u3001\u3068\u899a\u3048\u3066\u304a\u304f\u3068\u6574\u7406\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u4f1a\u8a08\u57fa\u6e96\u3067\u5909\u308f\u308b\u306e\u308c\u3093\u51e6\u7406\uff5c\u65e5\u672c\u57fa\u6e96\u3068IFRS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u306e\u6271\u3044\u306f\u3001\u8cb7\u3044\u624b\u304c\u3069\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3067\u69d8\u5909\u308f\u308a\u3057\u307e\u3059\u3002\u8b72\u6e21\u5148\u306e\u5019\u88dc\u304c\u56fd\u5185\u4e2d\u5805\u4f01\u696d\u304b\u3001\u4e0a\u5834\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u304b\u3067\u3001\u306e\u308c\u3093\u3078\u306e\u76ee\u7dda\u304c\u307e\u308b\u3067\u9055\u3063\u3066\u304f\u308b\u3002\u3053\u3053\u3092\u77e5\u3089\u305a\u306b\u4ea4\u6e09\u3078\u81e8\u3080\u3068\u3001\u76f8\u624b\u306e\u53cd\u5fdc\u306b\u6238\u60d1\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u65e5\u672c\u57fa\u6e96\u306f\u511f\u5374\u3042\u308a\uff0b\u6e1b\u640d\u3042\u308a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u306f\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u300120\u5e74\u4ee5\u5185\u3067\u898f\u5247\u7684\u306b\u511f\u5374\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u53ce\u76ca\u6027\u304c\u60aa\u5316\u3059\u308c\u3070\u6e1b\u640d\u3082\u691c\u8a0e\u3059\u308b\u3001\u3044\u308f\u3070\u4f75\u7528\u578b\u3067\u3059\u3002\u6bce\u671f\u306e\u5229\u76ca\u306f\u5727\u8feb\u3055\u308c\u307e\u3059\u304c\u3001\u4fa1\u5024\u3092\u8a08\u753b\u7684\u306b\u6e1b\u3089\u3059\u3076\u3093\u5c06\u6765\u306e\u4e0d\u78ba\u5b9f\u6027\u306b\u306f\u5f37\u3044\u3002\u4fdd\u5b88\u7684\u306a\u3064\u304f\u308a\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u306f\u975e\u511f\u5374\uff0b\u6e1b\u640d\u30c6\u30b9\u30c8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3084\u7c73\u56fd\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u5b9a\u671f\u511f\u5374\u3092\u884c\u3044\u307e\u305b\u3093\u3002\u4ee3\u308f\u308a\u306b\u6bce\u671f\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u4fa1\u5024\u3092\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u511f\u5374\u8cbb\u304c\u51fa\u306a\u3044\u3076\u3093\u8cb7\u53ce\u76f4\u5f8c\u306e\u5229\u76ca\u306f\u9ad8\u304f\u898b\u3048\u307e\u3059\u304c\u3001\u3044\u3056\u4fa1\u5024\u304c\u4e0b\u304c\u308c\u3070\u5de8\u984d\u306e\u640d\u5931\u3092\u4e00\u5ea6\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u30af\u30c3\u30b7\u30e7\u30f3\u304c\u306a\u3044\u3076\u3093\u3001\u696d\u7e3e\u60aa\u5316\u306e\u30c0\u30e1\u30fc\u30b8\u306f\u76f4\u6483\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u57fa\u6e96\u3092\u554f\u308f\u305a\u6e1b\u640d\u30ea\u30b9\u30af\u306f\u6b8b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u511f\u5374\u306e\u6709\u7121\u306f\u9055\u3063\u3066\u3082\u3001\u53ce\u76ca\u6027\u304c\u5d29\u308c\u308c\u3070\u6e1b\u640d\u304c\u5f85\u3064\u70b9\u306f\u3069\u306e\u57fa\u6e96\u3082\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u304c\u65e5\u672c\u57fa\u6e96\u3067\u3082\u3001\u306e\u308c\u3093\u304c\u904e\u5927\u306a\u3089\u6e1b\u640d\u306e\u82bd\u306f\u6b8b\u308a\u307e\u3059\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u4fa1\u683c\u306e\u6839\u62e0\u3092\u4e01\u5be7\u306b\u8a70\u3081\u3066\u304a\u304f\u610f\u5473\u304c\u3042\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u306e\u308c\u3093\u975e\u511f\u5374\u5316\u3092\u3081\u3050\u308b\u5236\u5ea6\u8b70\u8ad6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u306b\u5165\u308a\u3001\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u305d\u306e\u3082\u306e\u3092\u898b\u76f4\u3059\u52d5\u304d\u304c\u8868\u9762\u5316\u3057\u307e\u3057\u305f\u3002\u653f\u5e9c\u306e\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\u306f\u3001\u5b9a\u671f\u511f\u5374\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u73fe\u884c\u30eb\u30fc\u30eb\u306e\u518d\u691c\u8a0e\u3092\u63d0\u8a00\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/kisei\/publication\/p_report.html\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u898f\u5236\u6539\u9769\u63a8\u9032\u306b\u95a2\u3059\u308b\u7b54\u7533<\/mark><\/a>\uff09\u3002\u7d4c\u6e08\u754c\u304b\u3089\u3082\u975e\u511f\u5374\u5316\u3092\u6c42\u3081\u308b\u58f0\u304c\u4e0a\u304c\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3067\u610f\u898b\u8074\u53d6\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002\u7d50\u8ad6\u306f\u307e\u3060\u5148\u3067\u3059\u304c\u3001\u8cb7\u3044\u624b\u306e\u5229\u76ca\u8a08\u753b\u3092\u5909\u3048\u3046\u308b\u8ad6\u70b9\u3068\u3057\u3066\u982d\u306b\u7f6e\u3044\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u8cb7\u53ce\u5f8c\u306e\u4f1a\u8a08\u8ca0\u62c5\u3068\u7a0e\u52d9\u306e\u5b9f\u52d9\u8ad6\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u306e\u8a71\u3067\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u306e\u304c\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u30eb\u30fc\u30eb\u304c\u98df\u3044\u9055\u3046\u70b9\u3067\u3059\u3002\u3053\u3053\u3092\u53d6\u308a\u9055\u3048\u308b\u3068\u3001\u8cb7\u3044\u624b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u753b\u304c\u72c2\u3044\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/basics-accounting-ma-accounting-treatment-type-method-goodwill\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u4f1a\u8a08\u306e\u4ed5\u8a33<\/mark><\/a>\u307e\u3067\u8e0f\u307f\u8fbc\u3080\u3068\u3001\u51e6\u7406\u306e\u5168\u4f53\u50cf\u304c\u3064\u304b\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u306e\u5927\u534a\u3092\u5360\u3081\u308b\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\uff09\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u5668\u3054\u3068\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u8cb7\u3044\u624b\u306e\u8ab2\u7a0e\u6240\u5f97\u306f\u52d5\u304b\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u3064\u307e\u308a\u4f1a\u8a08\u4e0a\u306e\u511f\u5374\u8cbb\u306f\u3001\u7a0e\u91d1\u8a08\u7b97\u3067\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u300c\u4f1a\u8a08\u306f\u8d64\u5b57\u3067\u3082\u7a0e\u52d9\u306f\u9ed2\u5b57\u300d\u3068\u3044\u3046\u8cc7\u91d1\u7e70\u308a\u306e\u5727\u8feb\u304c\u8d77\u3053\u308a\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u304c\u7acb\u3064<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u5bfe\u3057\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u306e\u308c\u3093\u304c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002\u767a\u751f\u984d\u306f5\u5e74\uff0860\u30f6\u6708\uff09\u3067\u5747\u7b49\u306b\u640d\u91d1\u7b97\u5165\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000034\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u6cd5\u4eba\u7a0e\u6cd5<\/mark><\/a>\u7b2c62\u6761\u306e8\uff09\u3002\u8cb7\u3044\u624b\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u30b9\u30ad\u30fc\u30e0\u9078\u3073\u304c\u306e\u308c\u3093\u306e\u7a0e\u52d9\u52b9\u679c\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/whatis-tax-losscarry-forward\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e<\/mark><\/a>\u3068\u3042\u308f\u305b\u3066\u691c\u8a0e\u3055\u308c\u308b\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">PPA\u3067\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u53ce\u4fa1\u683c\u3068\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3092\u3001\u3059\u3079\u3066\u306e\u308c\u3093\u3067\u51e6\u7406\u3059\u308b\u306e\u306f\u6b63\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u672c\u6765\u306fPPA\u3068\u3044\u3046\u624b\u7d9a\u3067\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u3084\u7279\u8a31\u3068\u3044\u3063\u305f\u7121\u5f62\u8cc7\u7523\u306b\u500b\u5225\u306b\u4fa1\u5024\u3092\u5272\u308a\u632f\u308a\u307e\u3059\u3002\u6f20\u7136\u3068\u306e\u308c\u3093\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u3072\u3068\u3064\u306e\u4e8b\u696d\u304c\u50be\u3044\u305f\u3060\u3051\u3067\u5168\u4f53\u306e\u6e1b\u640d\u3092\u8feb\u3089\u308c\u3084\u3059\u304f\u306a\u308b\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ppa\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">PPA\u3067\u306e\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1<\/mark><\/a>\u306b\u76f8\u624b\u304c\u4e01\u5be7\u306b\u53d6\u308a\u7d44\u3080\u304b\u306f\u3001\u672c\u6c17\u5ea6\u3092\u6e2c\u308b\u76ee\u5b89\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff\u3092\u5207\u308a\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u511f\u5374\u8cbb\u306f\u3001\u73fe\u91d1\u304c\u793e\u5916\u306b\u51fa\u3066\u3044\u304f\u8cbb\u7528\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u306f\u3001\u5229\u76ca\u306b\u3044\u3063\u305f\u3093\u8db3\u3057\u623b\u3059\u8abf\u6574\u304c\u5165\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u304c\u8584\u304f\u3066\u3082\u3001\u624b\u5143\u8cc7\u91d1\u306f\u610f\u5916\u306b\u6b8b\u308b\u3002\u3053\u306e\u30ba\u30ec\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8cb7\u3044\u624b\u306e\u8cc7\u91d1\u8a08\u753b\u3082\u8aad\u307f\u89e3\u304d\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u4ea4\u6e09\u306e\u8996\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u306e\u7406\u5c48\u3092\u3059\u3079\u3066\u899a\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5927\u5207\u306a\u306e\u306f\u3001\u8cb7\u3044\u624b\u306e\u4e8b\u60c5\u304c\u81ea\u793e\u306e\u6761\u4ef6\u306b\u3069\u3046\u8df3\u306d\u8fd4\u308b\u304b\u3092\u63b4\u3080\u3053\u3068\u3067\u3059\u3002\u652f\u63f4\u73fe\u5834\u3067\u898b\u3066\u304d\u305f\u5178\u578b\u4f8b\u304b\u3089\u3001\u5224\u65ad\u306e\u52d8\u6240\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u300c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u306f\u305a\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u306e\u843d\u3068\u3057\u7a74<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3088\u304f\u3042\u308b\u76f8\u8ac7\u306b\u3001\u3053\u3093\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u5730\u65b9\u306e\u98df\u54c1\u88fd\u9020\u696d\u3001\u5e74\u554615\u5104\u5186\u307b\u3069\u306e\u4f1a\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u304c\u3001IFRS\u9069\u7528\u306e\u4e0a\u5834\u4f01\u696d\u3078\u8b72\u6e21\u3092\u691c\u8a0e\u3057\u305f\u4eee\u4f8b\u3067\u3059\u3002\u300c\u975e\u511f\u5374\u306e\u76f8\u624b\u306a\u3089\u3001\u306e\u308c\u3093\u3092\u9ad8\u304f\u4ed8\u3051\u3066\u304f\u308c\u308b\u306f\u305a\u300d\u3068\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u76f8\u624b\u306f\u3001\u511f\u5374\u304c\u306a\u3044\u3076\u3093\u5c06\u6765\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u306b\u30b7\u30d3\u30a2\u3067\u3057\u305f\u3002\u53ce\u76ca\u306e\u7d99\u7d9a\u6027\u3092\u7d30\u304b\u304f\u554f\u308f\u308c\u3001\u4fa1\u683c\u306f\u5f53\u521d\u306e\u671f\u5f85\u307b\u3069\u4f38\u3073\u306a\u304b\u3063\u305f\u3002\u4f1a\u8a08\u57fa\u6e96\u306f\u7247\u65b9\u306e\u90fd\u5408\u3060\u3051\u3067\u306f\u8aad\u307f\u89e3\u3051\u306a\u3044\u3001\u3068\u75db\u611f\u3059\u308b\u5834\u9762\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u554f\u308f\u308c\u308b\u53ce\u76ca\u529b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u3044\u624b\u306f\u8cb7\u53ce\u76e3\u67fb\u3067\u3001\u306e\u308c\u3093\u306e\u88cf\u4ed8\u3051\u3068\u306a\u308b\u53ce\u76ca\u529b\u3092\u7d30\u304b\u304f\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4e00\u904e\u6027\u306e\u5229\u76ca\u304c\u6df7\u3058\u3063\u3066\u3044\u306a\u3044\u304b\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u306b\u4f9d\u5b58\u3057\u3059\u304e\u3066\u3044\u306a\u3044\u304b\u3002\u3053\u3053\u3067\u8aac\u660e\u304c\u3076\u308c\u308b\u3068\u3001\u306e\u308c\u3093\u306e\u8a55\u4fa1\u306f\u5bb9\u8d66\u306a\u304f\u524a\u3089\u308c\u307e\u3059\u3002\u65e5\u9803\u306e\u6570\u5b57\u306e\u6574\u3048\u65b9\u304c\u3001\u305d\u306e\u307e\u307e\u4fa1\u683c\u306b\u52b9\u3044\u3066\u304f\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u4ea4\u6e09\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u89b3\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8a18\u306f\u3001\u8b72\u6e21\u3092\u8003\u3048\u59cb\u3081\u305f\u6bb5\u968e\u3067\u5f53\u793e\u304c\u4e00\u7dd2\u306b\u78ba\u8a8d\u3057\u3066\u3044\u308b\u89b3\u70b9\u3067\u3059\u3002\u81ea\u793e\u306b\u5f53\u3066\u306f\u3081\u306a\u304c\u3089\u773a\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u81ea\u793e\u306e\u53ce\u76ca\u529b\u304c\u3001\u8cb7\u53ce\u5f8c\u3082\u5b89\u5b9a\u3057\u3066\u7d9a\u304f\u898b\u901a\u3057\u3092\u793a\u305b\u308b\u304b<\/li>\n\n\n\n<li>\u8b72\u6e21\u5148\u5019\u88dc\u304c\u65e5\u672c\u57fa\u6e96\u3068IFRS\u306e\u3069\u3061\u3089\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u306e\u308c\u3093\u304c\u904e\u5927\u306b\u306a\u3089\u306a\u3044\u3001\u6839\u62e0\u3042\u308b\u4fa1\u683c\u306b\u306a\u3063\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u8868\u660e\u4fdd\u8a3c\u3067\u5b88\u308c\u308b\u7bc4\u56f2\u3068\u3001\u8b72\u6e21\u5f8c\u306b\u6b8b\u308b\u30ea\u30b9\u30af\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e4\u70b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3060\u3051\u3067\u3001\u76f8\u624b\u306e\u554f\u3044\u304b\u3051\u306b\u614c\u3066\u305a\u5411\u304d\u5408\u3048\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-ma-business-rights-goodwill-calculation-method\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u55b6\u696d\u6a29\u3068\u306e\u9055\u3044<\/mark><\/a>\u3082\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8a55\u4fa1\u306e\u8a71\u304c\u4e00\u6bb5\u3068\u898b\u901a\u3057\u3088\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u306e\u308c\u3093\u3092\u904e\u5927\u306b\u3057\u306a\u3044\u3053\u3068\u306e\u610f\u5473<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u3044\u8a55\u4fa1\u306f\u3046\u308c\u3057\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u306e\u308c\u3093\u304c\u81a8\u3089\u307f\u3059\u304e\u308b\u3068\u8cb7\u3044\u624b\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002\u80cc\u4f38\u3073\u3057\u305f\u4fa1\u683c\u306f\u3001\u8b72\u6e21\u5f8c\u306e\u95a2\u4fc2\u3092\u304e\u304f\u3057\u3083\u304f\u3055\u305b\u308b\u706b\u7a2e\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u9577\u304f\u4ed8\u304d\u5408\u3046\u76f8\u624b\u3060\u304b\u3089\u3053\u305d\u3001\u304a\u4e92\u3044\u304c\u7d0d\u5f97\u3067\u304d\u308b\u6c34\u6e96\u3092\u63a2\u308b\u59ff\u52e2\u304c\u3001\u7d50\u5c40\u306f\u5f97\u7b56\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u306e\u308c\u3093\u511f\u5374\u30fb\u6e1b\u640d\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u30aa\u30fc\u30ca\u30fc\u304b\u3089\u3001\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u306b\u7b54\u3048\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-1756954358490\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u306e\u308c\u3093\u511f\u5374\u306f\u58f2\u308a\u624b\u306e\u624b\u53d6\u308a\u306b\u95a2\u4fc2\u3057\u307e\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u76f4\u63a5\u306e\u8ca0\u62c5\u306f\u8cb7\u3044\u624b\u5074\u3067\u3059\u304c\u3001\u9593\u63a5\u7684\u306b\u97ff\u304d\u307e\u3059\u3002\u511f\u5374\u8ca0\u62c5\u304c\u91cd\u3044\u3068\u8cb7\u3044\u624b\u306e\u5229\u76ca\u304c\u8584\u304f\u898b\u3048\u3001\u63d0\u793a\u4fa1\u683c\u304c\u4f38\u3073\u306b\u304f\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u73fe\u5834\u3067\u306f\u307e\u305a\u3001\u53ce\u76ca\u306e\u5b89\u5b9a\u6027\u3092\u793a\u305b\u308b\u6750\u6599\u304c\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u3053\u304c\u6574\u3063\u3066\u3044\u308b\u3068\u3001\u4fa1\u683c\u4ea4\u6e09\u3067\u62bc\u3057\u8fd4\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <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>IFRS\u9069\u7528\u4f01\u696d\u306b\u58f2\u308c\u3070\u3001\u306e\u308c\u3093\u3092\u9ad8\u304f\u8a55\u4fa1\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u304b<\/strong>\uff1f<\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u511f\u5374\u304c\u306a\u3044\u3076\u3093\u8cb7\u53ce\u76f4\u5f8c\u306e\u5229\u76ca\u306f\u51fa\u3084\u3059\u3044\u53cd\u9762\u3001\u6e1b\u640d\u30ea\u30b9\u30af\u3078\u306e\u76ee\u7dda\u306f\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u53ce\u76ca\u306e\u7d99\u7d9a\u6027\u306b\u8aac\u5f97\u529b\u304c\u306a\u3051\u308c\u3070\u3001\u304b\u3048\u3063\u3066\u614e\u91cd\u306a\u4fa1\u683c\u306b\u306a\u308b\u3053\u3068\u3082\u3002\u76f8\u624b\u306e\u65b9\u91dd\u3068\u81ea\u793e\u306e\u5b9f\u529b\u3092\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u5224\u65ad\u3059\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768017963658\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong>\u8b72\u6e21\u5f8c\u306b\u8cb7\u3044\u624b\u304c\u6e1b\u640d\u3092\u51fa\u3057\u305f\u3089\u3001\u5143\u30aa\u30fc\u30ca\u30fc\u306b\u8cac\u4efb\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8868\u660e\u4fdd\u8a3c\u9055\u53cd\u304c\u306a\u3044\u9650\u308a\u3001\u6e1b\u640d\u305d\u306e\u3082\u306e\u3067\u91d1\u92ad\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u539f\u5247\u3042\u308a\u307e\u305b\u3093\u3002\u96a0\u308c\u305f\u50b5\u52d9\u3084\u4e0d\u6b63\u306e\u96a0\u853d\u304c\u3042\u308c\u3070\u8a71\u306f\u5225\u3067\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u5f8c\u3005\u306e\u5b89\u5fc3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780985211979\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong>\u8ca0\u306e\u306e\u308c\u3093\u304c\u51fa\u305f\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002\u4e0d\u5229\u306a\u6761\u4ef6\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u8cb7\u53ce\u984d\u304c\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u3068\u751f\u3058\u308b\u5dee\u984d\u3067\u3001\u4f1a\u8a08\u4e0a\u306f\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u624b\u653e\u3057\u3067\u306f\u559c\u3079\u307e\u305b\u3093\u3002\u7c3f\u5916\u50b5\u52d9\u306e\u61f8\u5ff5\u3084\u53ce\u76ca\u6027\u306e\u4f4e\u3055\u304c\u80cc\u666f\u306b\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u8ca0\u306e\u306e\u308c\u3093<\/mark><\/a>\u306e\u4ed5\u7d44\u307f\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1780985212832\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a<strong><strong>\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u4ea4\u6e09\u3067\u6c7a\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u57fa\u672c\u306f\u8cb7\u3044\u624b\u306e\u4f1a\u8a08\u65b9\u91dd\u3068\u76e3\u67fb\u6cd5\u4eba\u306e\u5354\u8b70\u3067\u6c7a\u307e\u308a\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u76f4\u63a5\u6c7a\u3081\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u8cb7\u3044\u624b\u306f\u6295\u8cc7\u306e\u56de\u53ce\u671f\u9593\u3092\u91cd\u8996\u3057\u307e\u3059\u3002\u53ce\u76ca\u306e\u5b89\u5b9a\u6027\u3092\u793a\u305b\u308c\u3070\u671f\u9593\u3092\u9577\u3081\u306b\u898b\u3066\u3082\u3089\u3048\u3001\u7d50\u679c\u3068\u3057\u3066\u4fa1\u683c\u306b\u53cd\u6620\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\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-24\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u306e\u308c\u3093\u511f\u5374\u3068M&amp;A\u5f8c\u306e\u4f1a\u8a08\u8ca0\u62c5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u511f\u5374\u306f\u8cb7\u3044\u624b\u306e\u5229\u76ca\u3092\u6bce\u671f\u524a\u308a\u3001\u6e1b\u640d\u306f\u7a81\u767a\u7684\u306b\u5927\u304d\u306a\u640d\u5931\u3092\u751f\u307f\u307e\u3059\u3002\u4f1a\u8a08\u57fa\u6e96\u304c\u5909\u308f\u308c\u3070\u73fe\u308c\u65b9\u3082\u5909\u308f\u308a\u3001\u305d\u306e\u8ca0\u62c5\u611f\u306f\u63d0\u793a\u4fa1\u683c\u306b\u3082\u6620\u308b\u3002\u624b\u5869\u306b\u304b\u3051\u305f\u4f1a\u793e\u306e\u5024\u6253\u3061\u304c\u6b63\u3057\u304f\u8a55\u4fa1\u3055\u308c\u308b\u304b\u3001\u4e0d\u5b89\u306b\u306a\u308b\u306e\u306f\u5f53\u7136\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p 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