{"id":7859,"date":"2026-02-02T14:57:51","date_gmt":"2026-02-02T05:57:51","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=7859"},"modified":"2026-02-03T12:28:50","modified_gmt":"2026-02-03T03:28:50","slug":"ppa","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/ppa\/","title":{"rendered":"PPA\u3068\u306f\uff1f\u8cb7\u53ce\u306e\u308c\u3093\u3068\u306e\u9055\u3044\u30fb\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\u306eM&amp;A\u4f1a\u8a08\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">PPA\uff08\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\uff09\u3068\u306f\u3001M&amp;A\u306e\u8cb7\u53ce\u5bfe\u4fa1\u3092\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u914d\u5206\u3057\u3001\u7121\u5f62\u8cc7\u7523\u3068\u306e\u308c\u3093\u3092\u78ba\u5b9a\u3055\u305b\u308b\u91cd\u8981\u306a\u4f1a\u8a08\u624b\u7d9a\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001PPA\u306e\u76ee\u7684\u3084\u624b\u9806\u3001\u306e\u308c\u3093\u3068\u306e\u9055\u3044\u3001\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u5c02\u9580\u5bb6\u304c\u89e3\u8aac\u3057\u307e\u3059\u3002\u9069\u5207\u306aPPA\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u5c06\u6765\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u3084\u4f1a\u8a08\u76e3\u67fb\u3067\u306e\u6307\u6458\u306b\u3064\u306a\u304c\u308b\u6050\u308c\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 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=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-20-3.jpg\" alt=\"\" class=\"wp-image-4081\"\/><\/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\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-19-2.jpg\" alt=\"\" class=\"wp-image-4082\"\/><\/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\">PPA\uff08\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\uff09\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u306a\u305cPPA\u304c\u5fc5\u8981\u306a\u306e\u304b<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">PPA\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">PPA\u3068\u306e\u308c\u3093\u306e\u57fa\u672c\u95a2\u4fc2\uff5c\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">PPA\u5b9f\u65bd\u306b\u3088\u308b\u306e\u308c\u3093\u69cb\u6210\u306e\u5909\u5316<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306e\u91d1\u984d\u306fPPA\u306b\u3088\u3063\u3066\u6e1b\u5c11\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">PPA\u306b\u304a\u3051\u308b\u300c\u306e\u308c\u3093\u300d\u3068\u300c\u7121\u5f62\u8cc7\u7523\u300d\u306e\u9055\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u3068\u7279\u5fb4<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306e\u5b9a\u7fa9\u3068\u7279\u5fb4<\/a><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u73fe\u5834\u8996\u70b9\uff5c\u511f\u5374\u8cbb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u5074\u9762<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">PPA\u306e\u5b9f\u52d9\u30d7\u30ed\u30bb\u30b9\u30683\u3064\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">PPA\u5b9f\u65bd\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\uff083\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">PPA\u5b9f\u65bd\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u6ce8\u610f\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u5b9f\u65bd\u671f\u9650\u306f\u300c\u4f01\u696d\u7d50\u5408\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u300d<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u5c02\u9580\u5bb6\u306b\u3088\u3063\u3066\u8a55\u4fa1\u984d\u304c\u5909\u52d5\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306e\u6e1b\u640d\u30ea\u30b9\u30af<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">PPA\u3068\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u307e\u3068\u3081\uff5cPPA\u306f\u8cb7\u53ce\u306e\u4fa1\u5024\u3092\u8a3c\u660e\u3059\u308b\u624b\u7d9a<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306e\u4f1a\u793e\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u2026\u300d\u3001\u300c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3093\u3060\u308d\u3046\u2026\u300d\u3002\u305d\u306e\u3088\u3046\u306a\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306e\u4e0d\u5b89\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u300120\u5e74\u9593\u30fb500\u4ef6\u4ee5\u4e0a\u306e\u652f\u63f4\u5b9f\u7e3e\u306b\u57fa\u3065\u304d\u3001\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u304a\u8a71\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-d35281866eb7869a178cb5f67e0a4496 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/mitsukijapan.com\/ma\/contact\/\">\uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-0\" class=\"wp-block-heading\">PPA\uff08\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\uff09\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\uff08Purchase Price Allocation\uff09\u3068\u306f\u3001\u65e5\u672c\u8a9e\u3067\u300c\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u300d\u3068\u547c\u3070\u308c\u308b\u4f1a\u8a08\u624b\u7d9a\u3067\u3059\u3002M&amp;A\u306b\u304a\u3044\u3066\u8cb7\u3044\u624b\u4f01\u696d\u304c\u652f\u6255\u3063\u305f\u8cb7\u53ce\u5bfe\u4fa1\u3092\u3001\u58f2\u308a\u624b\u4f01\u696d\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u300c\u6642\u4fa1\u300d\u306b\u57fa\u3065\u3044\u3066\u914d\u5206\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u304b\u3064\u3066\u306e\u5b9f\u52d9\u3067\u306f\u3001\u8cb7\u53ce\u984d\u3068\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3092\u4e00\u62ec\u3057\u3066\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308a\u30012010\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u5b9f\u65bd\u3055\u308c\u308b\u4f01\u696d\u7d50\u5408\uff08M&amp;A\uff09\u304b\u3089\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3089\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u73fe\u5728\u306f\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u9867\u5ba2\u30ea\u30b9\u30c8\u3068\u3044\u3063\u305f\u300c\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u300d\uff08\u7121\u5f62\u8cc7\u7523\uff09\u3092\u500b\u5225\u306b\u8b58\u5225\u30fb\u8a55\u4fa1\u3057\u3001\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u306a\u305cPPA\u304c\u5fc5\u8981\u306a\u306e\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306e\u6700\u5927\u306e\u76ee\u7684\u306f\u3001\u8cb7\u53ce\u306e\u300c\u771f\u306e\u4fa1\u5024\u300d\u3092\u900f\u660e\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f1a\u793e\u309210\u5104\u5186\u3067\u8cb7\u53ce\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u304c4\u5104\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u5dee\u984d\u306e6\u5104\u5186\u306f\u4f55\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5358\u306b\u300c\u5c06\u6765\u306e\u671f\u5f85\u5024\u300d\uff08\u306e\u308c\u3093\uff09\u3068\u3057\u3066\u7247\u4ed8\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u300c\u9867\u5ba2\u57fa\u76e4\u306b2\u5104\u5186\u300d\u300c\u72ec\u81ea\u306e\u6280\u8853\u306b1\u5104\u5186\u300d\u3068\u3044\u3063\u305f\u5185\u8a33\u3092\u660e\u78ba\u306b\u3059\u308b\u306e\u304cPPA\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u300c\u4f55\u306b\u6295\u8cc7\u3057\u305f\u306e\u304b\u300d\u3092\u5408\u7406\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">PPA\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306b\u8f09\u3063\u3066\u3044\u308b\u6709\u5f62\u8cc7\u7523\uff08\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u306a\u3069\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u5e33\u7c3f\u306b\u306f\u8f09\u3063\u3066\u3044\u306a\u3044\u7121\u5f62\u8cc7\u7523\u3082\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cc7\u7523\u304c\u6642\u4fa1\u8a55\u4fa1\u3055\u308c\u3001B\/S\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6709\u5f62\u8cc7\u7523<\/strong>\uff1a\u571f\u5730\u3001\u5efa\u7269\u3001\u5728\u5eab\u3001\u6a5f\u68b0\u8a2d\u5099\u306a\u3069\uff08\u542b\u307f\u76ca\u30fb\u542b\u307f\u640d\u3092\u53cd\u6620\uff09<\/li>\n\n\n\n<li><strong>\u7121\u5f62\u8cc7\u7523<\/strong>\uff1a\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u53d7\u6ce8\u6b8b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u3092\u8a55\u4fa1\u3057\u305f\u4e0a\u3067\u3001\u306a\u304a\u6b8b\u308b\u5dee\u984d\u304c\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-5316a4d3d4f9aad946b48dd4c047651e wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-goodwill-ma-calculation-method-accounting-successful\/\">M&amp;A\u306e\u300c\u306e\u308c\u3093\u300d\u304c\u511f\u5374\u4e0d\u8981\u306b\u306a\u308b\uff1f\u8a08\u7b97\u65b9\u6cd5\u30fb\u4ed5\u8a33\u30fb\u511f\u5374\u671f\u9593\u3068\u306f<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-3\" class=\"wp-block-heading\">PPA\u3068\u306e\u308c\u3093\u306e\u57fa\u672c\u95a2\u4fc2\uff5c\u8a08\u7b97\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u69d8\u304c\u6df7\u540c\u3057\u3084\u3059\u3044\u306e\u304c\u3001\u300cPPA\u300d\u3068\u300c\u306e\u308c\u3093\u300d\u306e\u95a2\u4fc2\u6027\u3067\u3059\u3002\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001PPA\u306f\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u305d\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u306e\u308c\u3093\u306f\u305d\u306e\u8a08\u7b97\u7d50\u679c\u3068\u3057\u3066\u6700\u5f8c\u306b\u6b8b\u308b\u5dee\u984d\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">PPA\u5b9f\u65bd\u306b\u3088\u308b\u306e\u308c\u3093\u69cb\u6210\u306e\u5909\u5316<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e\u8868\u3067\u3001PPA\u5b9f\u65bd\u524d\u3068\u5b9f\u65bd\u5f8c\u306e\u300c\u306e\u308c\u3093\u300d\u306e\u6271\u3044\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th>\u304b\u3064\u3066\u306e\u8003\u3048\u65b9\uff08PPA\u306a\u3057\uff09<\/th><th>PPA\u5b9f\u65bd\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/th><\/tr><\/thead><tbody><tr><td><strong>\u8cb7\u53ce\u5bfe\u4fa1<\/strong><\/td><td>10\u5104\u5186<\/td><td>10\u5104\u5186<\/td><\/tr><tr><td><strong>\u6642\u4fa1\u7d14\u8cc7\u7523<\/strong><\/td><td>4\u5104\u5186<\/td><td>4\u5104\u5186<\/td><\/tr><tr><td><strong>\u5dee\u984d\u306e\u6271\u3044<\/strong><\/td><td>\u5168\u984d\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\uff086\u5104\u5186\uff09<\/td><td>\u7121\u5f62\u8cc7\u7523\u3068\u306e\u308c\u3093\u306b\u5206\u89e3\uff08\u8a086\u5104\u5186\uff09<\/td><\/tr><tr><td><strong>\u5185\u8a33<\/strong><\/td><td>\u306e\u308c\u3093\uff1a6\u5104\u5186<\/td><td>\u9867\u5ba2\u30ea\u30b9\u30c8\uff1a2\u5104\u5186<br>\u6280\u8853\u8cc7\u7523\uff1a1\u5104\u5186<br>\u306e\u308c\u3093\uff1a3\u5104\u5186\uff08\u6b8b\u4f59\u5dee\u984d\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u91d1\u984d\u306fPPA\u306b\u3088\u3063\u3066\u6e1b\u5c11\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8868\u306e\u901a\u308a\u3001PPA\u3092\u5b9f\u65bd\u3057\u3066\u7121\u5f62\u8cc7\u7523\uff08\u9867\u5ba2\u30ea\u30b9\u30c8\u3084\u6280\u8853\u306a\u3069\uff09\u3092\u500b\u5225\u306b\u5207\u308a\u51fa\u3059\u3068\u3001\u305d\u306e\u5206\u3060\u3051\u300c\u306e\u308c\u3093\u300d\u306e\u91d1\u984d\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u304b\u3064\u3066\u306f\u5dee\u984d\u306e6\u5104\u5186\u3059\u3079\u3066\u304c\u300c\u306e\u308c\u3093\u300d\u3067\u3057\u305f\u304c\u3001PPA\u306b\u3088\u3063\u30663\u5104\u5186\u5206\u306e\u7121\u5f62\u8cc7\u7523\u304c\u8b58\u5225\u3055\u308c\u305f\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u300c\u306e\u308c\u3093\u300d\u306f3\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306b\u3001PPA\u306f\u300c\u306e\u308c\u3093\u300d\u306e\u4e2d\u8eab\u3092\u7cbe\u67fb\u3057\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u8cc7\u7523\u3078\u3068\u632f\u308a\u66ff\u3048\u308b\u4f5c\u696d\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9006\u306b\u3001\u8cb7\u53ce\u5bfe\u4fa1\u304c\u58f2\u308a\u624b\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u300c\u5272\u5b89\u3067\u8cb7\u53ce\u3067\u304d\u305f\u300d\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u4f1a\u8a08\u4e0a\u306f\u767a\u751f\u3057\u305f\u671f\u306e\u300c\u7279\u5225\u5229\u76ca\u300d\uff08\u8ca0\u306e\u306e\u308c\u3093\u767a\u751f\u76ca\uff09\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u7c3f\u5916\u50b5\u52d9\u3084\u5c06\u6765\u306e\u30ea\u30b9\u30af\u304c\u8cb7\u53ce\u4fa1\u683c\u306b\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u7d14\u306a\u5229\u76ca\u3068\u559c\u3076\u306e\u3067\u306f\u306a\u304f\u3001PPA\u306e\u904e\u7a0b\u3067\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u8a55\u4fa1\u6f0f\u308c\u304c\u306a\u3044\u304b\u3001\u518d\u5ea6\u306e\u614e\u91cd\u306a\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-28d6205223ca2fb81f12324b35aa7c8b wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill\/\">\u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\uff1f\u539f\u56e0\u30fb\u767a\u751f\u76ca\u306e\u4ed5\u8a33\u4f8b\u30fb\u7279\u5225\u5229\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-7\" class=\"wp-block-heading\">PPA\u306b\u304a\u3051\u308b\u300c\u306e\u308c\u3093\u300d\u3068\u300c\u7121\u5f62\u8cc7\u7523\u300d\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306b\u304a\u3044\u3066\u3001\u300c\u306e\u308c\u3093\u300d\u3068\u300c\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u300d\u306f\u660e\u78ba\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002\u4e21\u8005\u306f\u4f1a\u8a08\u4e0a\u306e\u511f\u5374\u671f\u9593\u3084\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8cb7\u53ce\u5f8c\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u3068\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u5f62\u8cc7\u7523\u3068\u306f\u3001\u7269\u7406\u7684\u306a\u5b9f\u4f53\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u4e8b\u696d\u53ce\u76ca\u306b\u8ca2\u732e\u3059\u308b\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002PPA\u3067\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229<\/strong>\uff1a\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u8457\u4f5c\u6a29\u3001\u610f\u5320\u6a29\u306a\u3069\u3002<\/li>\n\n\n\n<li><strong>\u5206\u96e2\u53ef\u80fd\u6027<\/strong>\uff1a\u4f01\u696d\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u8b72\u6e21\u30fb\u8cc3\u8cb8\u30fb\u4ea4\u63db\u304c\u3067\u304d\u308b\u3082\u306e\uff08\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u6280\u8853\u30ce\u30a6\u30cf\u30a6\u306a\u3069\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306f\u500b\u5225\u306e\u8cc7\u7523\u3068\u3057\u3066B\/S\u306b\u8a08\u4e0a\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u306e\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\uff08\u4f8b\uff1a\u7279\u8a31\u306a\u30898\u5e74\u3001\u30bd\u30d5\u30c8\u306a\u30895\u5e74\u306a\u3069\uff09\u306b\u5408\u308f\u305b\u3066\u511f\u5374\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u5b9a\u7fa9\u3068\u7279\u5fb4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u300c\u306e\u308c\u3093\u300d\u306f\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u6b8b\u4f59\u90e8\u5206\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u300c\u5207\u308a\u96e2\u305b\u306a\u3044\u4fa1\u5024\u300d\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f93\u696d\u54e1\u306e\u80fd\u529b\u3084\u7d44\u7e54\u529b\uff08\u4eba\u7684\u8cc7\u7523\uff09<\/li>\n\n\n\n<li>\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\uff08\u5546\u6a19\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\uff09<\/li>\n\n\n\n<li>\u4e8b\u696d\u9593\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c<\/li>\n\n\n\n<li>\u5c06\u6765\u306e\u8d85\u904e\u53ce\u76ca\u529b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u306f20\u5e74\u4ee5\u5185\u306e\u5408\u7406\u7684\u306a\u671f\u9593\u3067\u5b9a\u984d\u511f\u5374\u3057\u307e\u3059\uff08IFRS\u3067\u306f\u511f\u5374\u305b\u305a\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\uff09\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u73fe\u5834\u8996\u70b9\uff5c\u511f\u5374\u8cbb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u5074\u9762<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u7684\u306a\u8996\u70b9\u3092\u304a\u8a71\u3057\u3059\u308b\u3068\u3001PPA\u3067\u7121\u5f62\u8cc7\u7523\u3092\u591a\u304f\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3001\u8cb7\u53ce\u5f8c\u306e\u5229\u76ca\u8a08\u753b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u3048\u3070\u3001\u300c\u306e\u308c\u3093\uff0820\u5e74\u511f\u5374\uff09\u300d\u306e\u4e00\u90e8\u3092\u300c\u9867\u5ba2\u8cc7\u7523\uff0810\u5e74\u511f\u5374\uff09\u300d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u5834\u5408\u3001\u511f\u5374\u671f\u9593\u304c\u77ed\u304f\u306a\u308b\u5206\u3001\u6bce\u5e74\u306e\u511f\u5374\u8cbb\u8ca0\u62c5\u306f\u5897\u3048\u307e\u3059\u3002\u9006\u306b\u3001\u511f\u5374\u671f\u9593\u304c\u9577\u3044\u8cc7\u7523\u3068\u8a8d\u5b9a\u3055\u308c\u308c\u3070\u3001\u5358\u5e74\u5ea6\u306e\u5229\u76ca\u306f\u51fa\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306b\u3001PPA\u306e\u7d50\u679c\u306f\u8cb7\u53ce\u5f8c\u306e\u696d\u7e3e\u898b\u901a\u3057\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u5224\u65ad\u3068\u3057\u3066\u3082\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-2b9a324eb1a4fb8d134552db6820a874 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-amortization-vs-impairment\/\">\u306e\u308c\u3093\u511f\u5374\u3068\u6e1b\u640d\u306e\u9055\u3044\u3068\u306f\uff1fM&amp;A\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u30ea\u30b9\u30af\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-11\" class=\"wp-block-heading\">PPA\u306e\u5b9f\u52d9\u30d7\u30ed\u30bb\u30b9\u30683\u3064\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306b\u304a\u3051\u308b\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306f\u3001\u6063\u610f\u6027\u3092\u6392\u9664\u3059\u308b\u305f\u3081\u306b\u5ba2\u89b3\u7684\u306a\u624b\u6cd5\u3092\u7528\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u5b9f\u52d9\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u3068\u3001\u4e3b\u8981\u306a\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">PPA\u5b9f\u65bd\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306f\u3001M&amp;A\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u6c7a\u6e08\u30fb\u5f15\u6e21\u3057\uff09\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u306b\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u8cc7\u6599\u53ce\u96c6\u3068\u30d2\u30a2\u30ea\u30f3\u30b0<\/strong>\uff1a\u4e8b\u696d\u8a08\u753b\u66f8\u3001\u6c7a\u7b97\u66f8\u3001\u5951\u7d04\u66f8\u306a\u3069\u3092\u7cbe\u67fb\u3057\u3001\u7d4c\u55b6\u9663\u3078\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u7121\u5f62\u8cc7\u7523\u306e\u8b58\u5225<\/strong>\uff1a\u8cb7\u53ce\u306e\u76ee\u7684\uff08\u6280\u8853\u7372\u5f97\u3001\u8ca9\u8def\u62e1\u5927\u306a\u3069\uff09\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3001\u8a08\u4e0a\u3059\u3079\u304d\u8cc7\u7523\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u4fa1\u5024\u7b97\u5b9a<\/strong>\uff1a\u5c02\u9580\u7684\u306a\u8a08\u7b97\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u5404\u8cc7\u7523\u306e\u91d1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u5354\u8b70<\/strong>\uff1a\u8a55\u4fa1\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u76e3\u67fb\u4eba\u3068\u8b70\u8ad6\u3057\u3001\u5408\u610f\u3092\u5f97\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a<\/strong>\uff1a\u6700\u7d42\u7684\u306a\u6570\u5024\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\uff083\u3064\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u5f62\u8cc7\u7523\u306e\u4fa1\u5024\u7b97\u5b9a\u306b\u306f\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u4ee5\u4e0b\u306e3\u3064\u306e\u624b\u6cd5\u304c\u4f7f\u3044\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u8a55\u4fa1\u624b\u6cd5<\/strong><\/th><th><strong>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/th><th><strong>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/th><th><strong>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>\u8a55\u4fa1\u306e\u8003\u3048\u65b9<\/strong><\/td><td>\u5c06\u6765\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/td><td>\u305d\u306e\u8cc7\u7523\u3092\u518d\u8abf\u9054\uff08\u8907\u88fd\uff09\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u30b3\u30b9\u30c8\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/td><td>\u985e\u4f3c\u3059\u308b\u8cc7\u7523\u306e\u5e02\u5834\u53d6\u5f15\u4fa1\u683c\u3092\u53c2\u8003\u306b\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/td><\/tr><tr><td><strong>\u4ee3\u8868\u7684\u306a\u624b\u6cd5<\/strong><\/td><td>\u8d85\u904e\u53ce\u76ca\u6cd5\u3084\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u514d\u9664\u6cd5\u304c\u4ee3\u8868\u7684\u3067\u3001\u6700\u3082\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/td><td>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u3067\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/td><td>\u7121\u5f62\u8cc7\u7523\u306f\u72ec\u81ea\u6027\u304c\u9ad8\u304f\u6bd4\u8f03\u5bfe\u8c61\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u5b9f\u52d9\u3067\u306e\u63a1\u7528\u983b\u5ea6\u306f\u4f4e\u3081\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-0a0495d9ba35254bfd42185be4c244d3 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u30fbM&amp;A\u3067\u306e\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u624b\u6cd5\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">PPA\u5b9f\u65bd\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306f\u5358\u306a\u308b\u8a08\u7b97\u4f5c\u696d\u3067\u306f\u306a\u304f\u3001\u8cb7\u53ce\u5f8c\u306e\u7d4c\u55b6\u30ea\u30b9\u30af\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u69d8\u3082\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u5b9f\u65bd\u671f\u9650\u306f\u300c\u4f01\u696d\u7d50\u5408\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u57fa\u6e96\u4e0a\u3001PPA\u306fM&amp;A\u306e\u52b9\u529b\u767a\u751f\u65e5\uff08\u4f01\u696d\u7d50\u5408\u65e5\uff09\u304b\u30891\u5e74\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u671f\u9593\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u52d9\u4e0a\u306f\u3001\u6c7a\u7b97\u671f\u672b\u307e\u3067\u306b\u78ba\u5b9a\u3055\u305b\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3082\u3057\u6c7a\u7b97\u307e\u3067\u306bPPA\u304c\u5b8c\u4e86\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u66ab\u5b9a\u7684\u306a\u91d1\u984d\u3067\u6c7a\u7b97\u3092\u884c\u3044\u3001\u5f8c\u65e5\u78ba\u5b9a\u3057\u305f\u6bb5\u968e\u3067\u6570\u5024\u3092\u4fee\u6b63\uff08\u9061\u53ca\u9069\u7528\uff09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u5bfe\u5fdc\u3082\u542b\u3081\u308b\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u7740\u624b\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u5c02\u9580\u5bb6\u306b\u3088\u3063\u3066\u8a55\u4fa1\u984d\u304c\u5909\u52d5\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u306f\u300c\u7d76\u5bfe\u7684\u306a\u6b63\u89e3\u300d\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5c06\u6765\u306e\u4e8b\u696d\u8a08\u753b\u3084\u5272\u5f15\u7387\u306e\u8a2d\u5b9a\u6b21\u7b2c\u3067\u3001\u7b97\u51fa\u3055\u308c\u308b\u91d1\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a55\u4fa1\u7d4c\u9a13\u306e\u6d45\u3044\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u8a08\u7b97\u6839\u62e0\u3092\u53b3\u3057\u304f\u8ffd\u53ca\u3055\u308c\u3001\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u3066\u6c7a\u7b97\u304c\u9045\u308c\u308b\u30c8\u30e9\u30d6\u30eb\u3082\u6563\u898b\u3055\u308c\u307e\u3059\u3002PPA\u5b9f\u52d9\u306b\u7cbe\u901a\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084FAS\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u9078\u3076\u3053\u3068\u304c\u6210\u529f\u306e\u9375\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u6e1b\u640d\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u3067\u9069\u5207\u306a\u914d\u5206\u3092\u884c\u308f\u305a\u3001\u3059\u3079\u3066\u3092\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5c06\u6765\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u306f\u300c\u8d85\u904e\u53ce\u76ca\u529b\u300d\u3067\u3059\u304c\u3001\u8cb7\u53ce\u5f8c\u306b\u60f3\u5b9a\u901a\u308a\u306e\u5229\u76ca\u304c\u51fa\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u4fa1\u5024\u304c\u306a\u3044\u3068\u307f\u306a\u3055\u308c\u3001\u4e00\u6c17\u306b\u640d\u5931\u8a08\u4e0a\uff08\u6e1b\u640d\u51e6\u7406\uff09\u3092\u8feb\u3089\u308c\u307e\u3059\u3002PPA\u3067\u7121\u5f62\u8cc7\u7523\u3092\u9069\u5207\u306b\u5207\u308a\u51fa\u3057\u3001\u8cc7\u7523\u306e\u5b9f\u614b\u3092\u7cbe\u7dfb\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u5c06\u6765\u306e\u5de8\u984d\u640d\u5931\u3092\u9632\u3050\u30ea\u30b9\u30af\u7ba1\u7406\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-e75318d330018d63f587691c1c711580 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/basics-accounting-ma-accounting-treatment-type-method-goodwill\/\">M&amp;A\u4f1a\u8a08\u3068\u4ed5\u8a33\u3092\u89e3\u8aac\uff01\u7a2e\u985e\u30fb\u624b\u6cd5\u5225\u300c\u306e\u308c\u3093\u300d\u306e\u51e6\u7406\u30fb\u77e5\u8b58<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-18\" class=\"wp-block-heading\">PPA\u3068\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u306e\u73fe\u5834\u3067\u3001\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u69d8\u304b\u3089\u983b\u7e41\u306b\u3044\u305f\u3060\u304f\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\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\u4e2d\u5c0f\u4f01\u696d\u306eM&amp;A\u3067\u3082PPA\u306f\u5fc5\u9808\u3067\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u57fa\u672c\u7684\u306b\u306f\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u3084\u3001\u4e0a\u5834\u4f01\u696d\u304c\u8cb7\u3044\u624b\u3068\u306a\u308b\u5834\u5408\u306f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u540c\u58eb\u306eM&amp;A\uff08\u7a0e\u52d9\u4f1a\u8a08\u306e\u307f\u306e\u30b1\u30fc\u30b9\uff09\u3067\u306f\u3001\u53b3\u5bc6\u306aPPA\u3092\u884c\u308f\u305a\u3001\u7a0e\u52d9\u4e0a\u306e\u300c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u3082\u5b9f\u52d9\u3067\u306f\u898b\u3089\u308c\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756954418692\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz 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class=\"schema-faq-answer\">PPA\u306f\u3042\u304f\u307e\u3067\u300c\u4f1a\u8a08\u4e0a\u300d\u306e\u51e6\u7406\u3067\u3042\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\uff08\u7a0e\u52d9\uff09\u3068\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u3067\u7121\u5f62\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u304c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u7b49\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u901a\u5e38\u3001PPA\u3067\u8a08\u4e0a\u3055\u308c\u305f\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u9023\u3057\u3066\u300c\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u300d\u304c\u767a\u751f\u3059\u308b\u306a\u3069\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\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\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u4f55\u5e74\u3067\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p 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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\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-4.jpg\" alt=\"\" class=\"wp-image-3067\"\/><\/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\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-3.jpg\" alt=\"\" class=\"wp-image-3068\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5cPPA\u306f\u8cb7\u53ce\u306e\u4fa1\u5024\u3092\u8a3c\u660e\u3059\u308b\u624b\u7d9a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001M&amp;A\u306b\u304a\u3051\u308bPPA\u3068\u306e\u308c\u3093\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u8cb7\u53ce\u4fa1\u683c\u304c\u9069\u6b63\u3067\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u306f\u3001M&amp;A\u76f4\u5f8c\u3067\u306f\u306a\u304f\u3001\u6570\u5e74\u5f8c\u306e\u6c7a\u7b97\u3067\u8a3c\u660e\u3055\u308c\u307e\u3059\u3002PPA\u3092\u901a\u3058\u3066\u8cc7\u7523\u4fa1\u5024\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u3001\u5c06\u6765\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u652f\u3048\u308b\u571f\u53f0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u793e\u306f\u3001\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u7684\u306a\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002M&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u52a0\u3048\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u591a\u6570\u5728\u7c4d\u3057\u3066\u304a\u308a\u3001PPA\u3092\u898b\u636e\u3048\u305f\u9ad8\u5ea6\u306aM&amp;A\u6226\u7565\u306e\u63d0\u6848\u304c\u53ef\u80fd\u3067\u3059\u3002M&amp;A\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u7d4c\u55b6\u8005\u69d8\u306f\u3001\u305c\u3072\u4e00\u5ea6\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-35d6ba0785dbc0629f8ad4f810c4ee46 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" 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