{"id":7859,"date":"2026-09-14T11:22:00","date_gmt":"2026-09-14T02:22:00","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=7859"},"modified":"2026-09-14T11:22:01","modified_gmt":"2026-09-14T02:22:01","slug":"ppa","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/ppa\/","title":{"rendered":"PPA\u3068\u306e\u308c\u3093\u306e\u9055\u3044\uff5cM&amp;A\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\u3068\u8b72\u6e21\u4fa1\u683c\u3078\u306e\u5f71\u97ff"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">M&amp;A\u306ePPA\uff08\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\uff09\u3068\u306e\u308c\u3093\u306e\u95a2\u4fc2\u3092\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u8b72\u6e21\u4fa1\u683c\u3068\u3044\u3046\u76ee\u7dda\u3067\u6574\u7406\u3057\u307e\u3059\u3002\u7121\u5f62\u8cc7\u7523\u3092\u3069\u3046\u5207\u308a\u51fa\u3059\u306e\u304b\u3001\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3067\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u3001\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3069\u3046\u9055\u3046\u306e\u304b\u3002\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u304c\u77e5\u3063\u3066\u304a\u304f\u3068\u4ea4\u6e09\u3067\u640d\u3092\u3057\u306a\u3044\u8ad6\u70b9\u3092\u3001\u652f\u63f4\u73fe\u5834\u306e\u5b9f\u52d9\u306b\u6cbf\u3063\u3066\u308f\u304b\u308a\u3084\u3059\u304f\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\" 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\u4f55\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">PPA\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u80cc\u666f<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u4f55\u306e\u305f\u3081\u306b\u914d\u5206\u3059\u308b\u306e\u304b<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">PPA\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3068\u8ca0\u50b5<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3068PPA\u306f\u5225\u306e\u4f5c\u696d<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">PPA\u3068\u306e\u308c\u3093\u306e\u95a2\u4fc2\uff5c\u914d\u5206\u5f8c\u306b\u6b8b\u308b\u5dee\u984d\u304c\u306e\u308c\u3093<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">PPA\u5b9f\u65bd\u524d\u5f8c\u3067\u306e\u308c\u3093\u306e\u4e2d\u8eab\u306f\u5909\u308f\u308b<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u51fa\u3059\u307b\u3069\u306e\u308c\u3093\u306f\u6e1b\u308b<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u304c\u6e1b\u308b\u3068\u8b72\u53d7\u5f8c\u306e\u640d\u76ca\u306f\u3069\u3046\u52d5\u304f\u304b<\/a><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u3068\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u306e\u9055\u3044<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u5207\u308a\u51fa\u305b\u308b\u8981\u4ef6<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306b\u6b8b\u308b\u300c\u5207\u308a\u96e2\u305b\u306a\u3044\u4fa1\u5024\u300d<\/a><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u65e5\u672c\u57fa\u6e96\u3068IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3067\u306e\u6271\u3044\u306e\u9055\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">PPA\u306e\u5b9f\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">PPA\u5b9f\u65bd\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">3\u3064\u306e\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u5b9f\u65bd\u671f\u9650\u306f\u4f01\u696d\u7d50\u5408\u65e5\u304b\u30891\u5e74\u4ee5\u5185<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">\u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u306f\u4f55\u304b<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u9055\u3044\u3092\u4e00\u89a7\u3067\u78ba\u8a8d\u3059\u308b<\/a><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u306e\u308c\u3093\u3082\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3082\u751f\u3058\u306a\u3044<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067PPA\u304c\u8b72\u6e21\u4fa1\u683c\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u8b72\u53d7\u4f01\u696d\u306f\u306e\u308c\u3093\u306e\u56de\u53ce\u5e74\u6570\u304b\u3089\u4fa1\u683c\u4e0a\u9650\u3092\u7f6e\u304f<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u8b72\u6e21\u524d\u306b\u6574\u3048\u3066\u304a\u304d\u305f\u3044\u7121\u5f62\u8cc7\u7523\u306e\u8a3c\u8de1<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u304b\u3051\u308b\u5178\u578b\u7684\u306a\u5834\u9762<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u4fa1\u683c\u7b97\u5b9a\u305d\u306e\u3082\u306e\u306f\u8907\u6570\u624b\u6cd5\u306e\u4f75\u7528\u304c\u539f\u5247<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">PPA\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u6ce8\u610f\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u8a55\u4fa1\u8005\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u52d5\u304f<\/a><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u306e\u308c\u3093\u306e\u6e1b\u640d\u30ea\u30b9\u30af<\/a><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u540c\u58eb\u306eM&amp;A\u3067\u306f\u3069\u3046\u306a\u308b\u304b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">PPA\u3068\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u307e\u3068\u3081\uff5cPPA\u3092\u77e5\u308b\u3068\u8b72\u6e21\u4fa1\u683c\u306e\u4e2d\u8eab\u304c\u898b\u3048\u3066\u304f\u308b<\/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\/1000-ma-basics-phone-consultation-banner.webp\" alt=\"M&amp;A\u306e\u57fa\u672c\u3084\u4f1a\u793e\u58f2\u5374\u306e\u9032\u3081\u65b9\u3092\u96fb\u8a71\u76f8\u8ac7\uff5c0120-169-256\u30fb24\u6642\u9593\u53d7\u4ed8\" class=\"wp-image-13669\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-phone-consultation-banner.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-phone-consultation-banner-640x213.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/1000-ma-basics-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\">PPA\uff08\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\uff09\u3068\u306f\u4f55\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\uff08Purchase Price Allocation\uff09\u306f\u3001\u65e5\u672c\u8a9e\u3067\u300c\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u300d\u3068\u8a33\u3055\u308c\u308b\u4f1a\u8a08\u624b\u7d9a\u3067\u3059\u3002M&amp;A\u3067\u652f\u6255\u3063\u305f\u5bfe\u4fa1\u3092\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u6642\u4fa1\u306b\u5272\u308a\u632f\u308a\u3001\u6700\u5f8c\u306b\u6b8b\u3063\u305f\u5dee\u984d\u3092\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u78ba\u5b9a\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">PPA\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u80cc\u666f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u304b\u3064\u3066\u306f\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u3068\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3092\u307e\u3068\u3081\u3066\u300c\u306e\u308c\u3093\u300d\u306b\u653e\u308a\u8fbc\u3080\u51e6\u7406\u304c\u4e3b\u6d41\u3067\u3057\u305f\u3002\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308a\u30012010\u5e744\u67081\u65e5\u4ee5\u5f8c\u306e\u4f01\u696d\u7d50\u5408\u304b\u3089\u306f\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u9867\u5ba2\u57fa\u76e4\u3068\u3044\u3063\u305f\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u3092\u500b\u5225\u306b\u8b58\u5225\u3057\u3066\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-2\" class=\"wp-block-heading\">\u4f55\u306e\u305f\u3081\u306b\u914d\u5206\u3059\u308b\u306e\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76ee\u7684\u306f\u3001\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u4e2d\u8eab\u3092\u8aac\u660e\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u300210\u5104\u5186\u3067\u8b72\u308a\u53d7\u3051\u305f\u4f1a\u793e\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u304c4\u5104\u5186\u306a\u3089\u3001\u6b8b\u308b6\u5104\u5186\u304c\u4f55\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3060\u3063\u305f\u306e\u304b\u3002\u3053\u3053\u3092\u300c\u5c06\u6765\u3078\u306e\u671f\u5f85\u300d\u3067\u7247\u3065\u3051\u305a\u3001\u9867\u5ba2\u57fa\u76e4\u306b2\u5104\u5186\u3001\u6280\u8853\u306b1\u5104\u5186\u3068\u3044\u3063\u305f\u5185\u8a33\u306b\u843d\u3068\u3057\u8fbc\u3080\u306e\u304cPPA\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">PPA\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3068\u8ca0\u50b5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5206\u306e\u5bfe\u8c61\u306f\u3001\u6c7a\u7b97\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u8cc7\u7523\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e33\u7c3f\u306b\u4e00\u5207\u51fa\u3066\u3053\u306a\u3044\u4fa1\u5024\u3082\u542b\u3081\u3066\u6d17\u3044\u76f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6709\u5f62\u8cc7\u7523<\/strong>\u3000\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u8a2d\u5099\u3001\u5728\u5eab\u306a\u3069\u3002\u542b\u307f\u76ca\u30fb\u542b\u307f\u640d\u3092\u6642\u4fa1\u306b\u53cd\u6620<\/li>\n\n\n\n<li><strong>\u7121\u5f62\u8cc7\u7523<\/strong>\u3000\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u3001\u53d7\u6ce8\u6b8b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069<\/li>\n\n\n\n<li><strong>\u8ca0\u50b5<\/strong>\u3000\u672a\u6255\u6b8b\u696d\u4ee3\u3001\u4fc2\u4e89\u6848\u4ef6\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u3044\u3063\u305f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/off-balance-sheet-debt\/\">\u7c3f\u5916\u50b5\u52d9<\/a>\u3082\u5bfe\u8c61<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3068PPA\u306f\u5225\u306e\u4f5c\u696d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u70b9\u306a\u306e\u3067\u5148\u306b\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306f\u300c\u3044\u304f\u3089\u3067\u8cb7\u3046\u304b\u300d\u3092\u6c7a\u3081\u308b\u4ea4\u6e09\u524d\u306e\u4f5c\u696d\u3001PPA\u306f\u300c\u652f\u6255\u3063\u305f\u91d1\u984d\u3092\u3069\u3046\u8a18\u5e33\u3059\u308b\u304b\u300d\u3092\u6c7a\u3081\u308b\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u4f5c\u696d\u3002\u9806\u756a\u3082\u76ee\u7684\u3082\u9055\u3044\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u305d\u306e\u3082\u306e\u306e\u6c7a\u307e\u308a\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u5168\u4f53\u50cf<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-5\" class=\"wp-block-heading\">PPA\u3068\u306e\u308c\u3093\u306e\u95a2\u4fc2\uff5c\u914d\u5206\u5f8c\u306b\u6b8b\u308b\u5dee\u984d\u304c\u306e\u308c\u3093<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001PPA\u306f\u8a08\u7b97\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u306e\u308c\u3093\u306f\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u6700\u5f8c\u306b\u6b8b\u308b\u6b8b\u4f59\u3067\u3059\u3002\u4e21\u8005\u306f\u5bfe\u7acb\u3059\u308b\u6982\u5ff5\u3067\u306f\u306a\u304f\u3001\u5de5\u7a0b\u3068 produced \u3055\u308c\u305f\u6570\u5b57\u3068\u3044\u3046\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">PPA\u5b9f\u65bd\u524d\u5f8c\u3067\u306e\u308c\u3093\u306e\u4e2d\u8eab\u306f\u5909\u308f\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306f\u3001\u540c\u3058\u53d6\u5f15\u3092PPA\u306a\u3057\u3067\u51e6\u7406\u3057\u305f\u5834\u5408\u3068\u3001PPA\u3067\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u51fa\u3057\u305f\u5834\u5408\u306e\u6bd4\u8f03\u3067\u3059\u3002\u652f\u6255\u7dcf\u984d\u306f\u5909\u308f\u3089\u306a\u3044\u306e\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u8f09\u308a\u65b9\u304c\u307e\u308b\u3067\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th class=\"has-text-align-right\" data-align=\"right\">PPA\u3092\u884c\u308f\u306a\u3044\u5834\u5408<\/th><th class=\"has-text-align-right\" data-align=\"right\">PPA\u3092\u884c\u3063\u305f\u5834\u5408<\/th><\/tr><\/thead><tbody><tr><td><strong>\u53d6\u5f97\u5bfe\u4fa1<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">10\u5104\u5186<\/td><td class=\"has-text-align-right\" data-align=\"right\">10\u5104\u5186<\/td><\/tr><tr><td><strong>\u6642\u4fa1\u7d14\u8cc7\u7523<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">4\u5104\u5186<\/td><td class=\"has-text-align-right\" data-align=\"right\">4\u5104\u5186<\/td><\/tr><tr><td><strong>\u5dee\u984d\u306e\u6271\u3044<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u5168\u984d\u3092\u306e\u308c\u3093\u306b\u8a08\u4e0a<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u7121\u5f62\u8cc7\u7523\u3068\u306e\u308c\u3093\u306b\u5206\u89e3<\/td><\/tr><tr><td><strong>\u5185\u8a33<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\">\u306e\u308c\u3093\u30006\u5104\u5186<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u30002\u5104\u5186<br>\u6280\u8853\u95a2\u9023\u8cc7\u7523\u30001\u5104\u5186<br>\u306e\u308c\u3093\u30003\u5104\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u51fa\u3059\u307b\u3069\u306e\u308c\u3093\u306f\u6e1b\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8868\u306e\u3068\u304a\u308a\u3001\u8b58\u5225\u3067\u304d\u308b\u7121\u5f62\u8cc7\u7523\u3092\u5148\u306b\u7acb\u3066\u308c\u3070\u3001\u305d\u306e\u5206\u3060\u3051\u306e\u308c\u3093\u306e\u91d1\u984d\u306f\u5c0f\u3055\u304f\u306a\u308a\u307e\u3059\u3002\u306e\u308c\u3093\u306f\u300c\u307e\u3060\u540d\u524d\u306e\u3064\u3044\u3066\u3044\u306a\u3044\u4fa1\u5024\u306e\u53d7\u3051\u76bf\u300d\u3060\u3068\u8003\u3048\u308b\u3068\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u306f\u305a\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u306e\u308c\u3093\u304c\u6e1b\u308b\u3068\u8b72\u53d7\u5f8c\u306e\u640d\u76ca\u306f\u3069\u3046\u52d5\u304f\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304c\u5b9f\u52d9\u4e0a\u3044\u3061\u3070\u3093\u52b9\u3044\u3066\u304d\u307e\u3059\u3002\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f20\u5e74\u4ee5\u5185\u3001\u4e00\u65b9\u3067\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u306f10\u5e74\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f5\u5e74\u3068\u3044\u3063\u305f\u77ed\u3081\u306e\u5e74\u6570\u306b\u306a\u308a\u304c\u3061\u3002\u5207\u308a\u51fa\u3057\u304c\u9032\u3080\u307b\u3069\u3001\u5358\u5e74\u5ea6\u306e\u511f\u5374\u8ca0\u62c5\u306f\u91cd\u304f\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u3044\u5f71\u97ff\u306e\u51fa\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-amort-ma\/\">\u306e\u308c\u3093\u511f\u5374<\/a>\u3067\u6570\u5024\u4f8b\u3068\u3068\u3082\u306b\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9006\u306b\u3001\u53d6\u5f97\u5bfe\u4fa1\u304c\u6642\u4fa1\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308c\u3070\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u3001\u767a\u751f\u3057\u305f\u671f\u306e\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u4e00\u62ec\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u559c\u3093\u3067\u3070\u304b\u308a\u3082\u3044\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5b89\u304f\u8cb7\u3048\u305f\u306e\u304b\u3001\u30ea\u30b9\u30af\u3092\u7e54\u308a\u8fbc\u3093\u3060\u306e\u304b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ca0\u306e\u306e\u308c\u3093\u304c\u51fa\u308b\u53d6\u5f15\u306f\u3001\u7c3f\u5916\u306e\u50b5\u52d9\u3084\u5c06\u6765\u306e\u640d\u5931\u304c\u4fa1\u683c\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3092\u542b\u307f\u307e\u3059\u3002\u914d\u5206\u306e\u904e\u7a0b\u3067\u8a55\u4fa1\u6f0f\u308c\u304c\u306a\u304b\u3063\u305f\u304b\u3001\u3082\u3046\u4e00\u5ea6\u70b9\u691c\u3059\u308b\u5834\u9762\u3002\u4f1a\u8a08\u51e6\u7406\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/negative-goodwill-ma\/\">\u8ca0\u306e\u306e\u308c\u3093<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u306e\u308c\u3093\u3068\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u306e\u9055\u3044<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306e\u4e16\u754c\u3067\u306f\u3001\u306e\u308c\u3093\u3068\u7121\u5f62\u8cc7\u7523\u306f\u660e\u78ba\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002\u7dda\u5f15\u304d\u306e\u57fa\u6e96\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8b72\u53d7\u4f01\u696d\u304c\u4f55\u306b\u4fa1\u5024\u3092\u898b\u3066\u3044\u308b\u306e\u304b\u304c\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u5207\u308a\u51fa\u305b\u308b\u8981\u4ef6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306e\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3059\u3068\u3001\u72ec\u7acb\u3057\u305f\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229<\/strong>\u3000\u7279\u8a31\u6a29\u3001\u5546\u6a19\u6a29\u3001\u8457\u4f5c\u6a29\u3001\u610f\u5320\u6a29\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u5951\u7d04\u306a\u3069<\/li>\n\n\n\n<li><strong>\u5206\u96e2\u53ef\u80fd\u6027<\/strong>\u3000\u4f1a\u793e\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u58f2\u5374\u30fb\u8cc3\u8cb8\u30fb\u4ea4\u63db\u3067\u304d\u308b\u3082\u306e\u3002\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u53d7\u6ce8\u6b8b\u3001\u6280\u8853\u30ce\u30a6\u30cf\u30a6\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u6a29\u5229\u306e\u88cf\u3065\u3051\u304c\u3042\u308b\u307b\u3069\u5207\u308a\u51fa\u3057\u3084\u3059\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u767b\u9332\u6e08\u307f\u306e\u5546\u6a19\u3084\u7279\u8a31\u306f\u3001\u6a29\u5229\u3068\u3057\u3066\u5b58\u5728\u304c\u660e\u3089\u304b\u306a\u305f\u3081\u8b58\u5225\u304c\u5bb9\u6613\u3067\u3059\u3002\u9006\u306b\u300c\u5275\u696d\u8005\u306e\u4eba\u8108\u300d\u306e\u3088\u3046\u306a\u5c5e\u4eba\u7684\u306a\u5f37\u307f\u306f\u3001\u3069\u308c\u3060\u3051\u53ce\u76ca\u306b\u8ca2\u732e\u3057\u3066\u3044\u3066\u3082\u8cc7\u7523\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u898b\u6975\u3081\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/intellectual-property-dd\/\">\u77e5\u7684\u8ca1\u7523\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u306e\u6bb5\u968e\u304b\u3089\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306b\u6b8b\u308b\u300c\u5207\u308a\u96e2\u305b\u306a\u3044\u4fa1\u5024\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u6b8b\u4f59\u304c\u306e\u308c\u3093\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u6280\u80fd\u3084\u7d44\u7e54\u529b\u3001\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u3001\u7d71\u5408\u306b\u3088\u308b\u76f8\u4e57\u52b9\u679c\u3001\u305d\u3057\u3066\u5c06\u6765\u306e\u8d85\u904e\u53ce\u76ca\u529b\u3002\u4f1a\u793e\u3068\u3044\u3046\u6709\u6a5f\u4f53\u304b\u3089\u306f\u5265\u304c\u305b\u306a\u3044\u4fa1\u5024\u3001\u3068\u8a00\u3044\u63db\u3048\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u306e\u308c\u3093\u5168\u822c\u306e\u8003\u3048\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-goodwill\/\">M&amp;A\u306e\u306e\u308c\u3093<\/a>\u3067\u7db2\u7f85\u7684\u306b\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u65e5\u672c\u57fa\u6e96\u3068IFRS\u30fb\u7c73\u56fd\u57fa\u6e96\u3067\u306e\u6271\u3044\u306e\u9055\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u306e\u308c\u3093\u3092\u305d\u306e\u5f8c\u3069\u3046\u51e6\u7406\u3059\u308b\u304b\u306f\u3001\u8b72\u53d7\u4f01\u696d\u304c\u63a1\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4e0b\u8868\u3067\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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>\u65e5\u672c\u57fa\u6e96<\/th><th>IFRS\u30fb\u7c73\u56fd\u57fa\u6e96<\/th><\/tr><\/thead><tbody><tr><td><strong>\u306e\u308c\u3093\u306e\u511f\u5374<\/strong><\/td><td>20\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u3067\u898f\u5247\u7684\u306b\u511f\u5374<\/td><td>\u5b9a\u671f\u511f\u5374\u306f\u884c\u308f\u306a\u3044<\/td><\/tr><tr><td><strong>\u6e1b\u640d\u30c6\u30b9\u30c8<\/strong><\/td><td>\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u306b\u5b9f\u65bd<\/td><td>\u6700\u4f4e\u3067\u3082\u5e741\u56de\u3001\u5b9a\u671f\u7684\u306b\u5b9f\u65bd<\/td><\/tr><tr><td><strong>\u6bce\u671f\u306e\u640d\u76ca\u3078\u306e\u5f71\u97ff<\/strong><\/td><td>\u511f\u5374\u8cbb\u304c\u8ca9\u7ba1\u8cbb\u3068\u3057\u3066\u7d99\u7d9a\u7684\u306b\u767a\u751f<\/td><td>\u901a\u5e38\u671f\u306f\u8cbb\u7528\u5316\u3055\u308c\u306a\u3044<\/td><\/tr><tr><td><strong>\u30ea\u30b9\u30af\u306e\u51fa\u65b9<\/strong><\/td><td>\u5f71\u97ff\u304c\u5e74\u5ea6\u306b\u5206\u6563<\/td><td>\u6e1b\u640d\u6642\u306b\u4e00\u62ec\u3067\u5de8\u984d\u640d\u5931<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u5207\u308a\u51fa\u3057\u305f\u7121\u5f62\u8cc7\u7523\u306f\u3069\u3061\u3089\u306e\u57fa\u6e96\u3067\u3082\u511f\u5374\u3055\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001IFRS\u3084\u7c73\u56fd\u57fa\u6e96\u3067\u3082\u3001\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u308b\u7121\u5f62\u8cc7\u7523\u306f\u511f\u5374\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u300cIFRS\u306a\u3089\u511f\u5374\u30bc\u30ed\u300d\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u308b\u3068\u3001PPA\u5f8c\u306b\u55b6\u696d\u5229\u76ca\u304c\u60f3\u5b9a\u3088\u308a\u524a\u3089\u308c\u3066\u614c\u3066\u308b\u3001\u3068\u3044\u3046\u8a71\u3082\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">PPA\u306e\u5b9f\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6063\u610f\u6027\u3092\u6392\u9664\u3059\u308b\u305f\u3081\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u306f\u78ba\u7acb\u3055\u308c\u305f\u624b\u6cd5\u304c\u4f7f\u308f\u308c\u307e\u3059\u3002\u6d41\u308c\u3068\u3042\u308f\u305b\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">PPA\u5b9f\u65bd\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306f\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u3001\u3064\u307e\u308a\u6c7a\u6e08\u3068\u5f15\u6e21\u3057\u304c\u7d42\u308f\u3063\u3066\u304b\u3089\u8d70\u308a\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u8a08\u753b\u66f8\u3001\u6c7a\u7b97\u66f8\u3001\u4e3b\u8981\u5951\u7d04\u66f8\u306e\u53ce\u96c6\u3068\u7d4c\u55b6\u9663\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0<\/li>\n\n\n\n<li>\u8b72\u53d7\u306e\u76ee\u7684\u306b\u7167\u3089\u3057\u305f\u7121\u5f62\u8cc7\u7523\u306e\u8b58\u5225<\/li>\n\n\n\n<li>\u8a55\u4fa1\u624b\u6cd5\u306e\u9078\u5b9a\u3068\u4fa1\u5024\u7b97\u5b9a<\/li>\n\n\n\n<li>\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u5354\u8b70\u3068\u5408\u610f\u5f62\u6210<\/li>\n\n\n\n<li>\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u3068\u958b\u793a<\/li>\n<\/ul>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">3\u3064\u306e\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306e3\u624b\u6cd5\u3092\u3001\u8cc7\u7523\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306e\u767b\u5834\u983b\u5ea6\u306b\u306f\u304b\u306a\u308a\u306e\u504f\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><th>\u8a55\u4fa1\u306e\u8003\u3048\u65b9<\/th><th>\u4ee3\u8868\u7684\u306a\u624b\u6cd5\u3068\u9069\u7528\u5bfe\u8c61<\/th><\/tr><\/thead><tbody><tr><td><strong>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u305d\u306e\u8cc7\u7523\u304c\u5c06\u6765\u751f\u3080\u53ce\u76ca\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304f<\/td><td>\u8d85\u904e\u53ce\u76ca\u6cd5\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u514d\u9664\u6cd5\u3002\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u3084\u5546\u6a19\u6a29\u306b\u591a\u7528<\/td><\/tr><tr><td><strong>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u540c\u3058\u3082\u306e\u3092\u4f5c\u308a\u76f4\u3059\u306e\u306b\u8981\u3059\u308b\u30b3\u30b9\u30c8\u304b\u3089\u9006\u7b97<\/td><td>\u8907\u88fd\u539f\u4fa1\u6cd5\u3002\u81ea\u793e\u958b\u767a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u4ed5\u639b\u7814\u7a76\u306a\u3069<\/td><\/tr><tr><td><strong>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u985e\u4f3c\u3059\u308b\u8cc7\u7523\u306e\u5e02\u5834\u53d6\u5f15\u4fa1\u683c\u3092\u53c2\u7167<\/td><td>\u53d6\u5f15\u4e8b\u4f8b\u6bd4\u8f03\u6cd5\u3002\u7121\u5f62\u8cc7\u7523\u306f\u72ec\u81ea\u6027\u304c\u9ad8\u304f\u63a1\u7528\u983b\u5ea6\u306f\u4f4e\u3081<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u306b\u4f7f\u308f\u308c\u308b\u8d85\u904e\u53ce\u76ca\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u4e8b\u696d\u306e\u5229\u76ca\u304b\u3089\u3001\u8ca2\u732e\u3057\u3066\u3044\u308b\u4ed6\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u6599\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u9867\u5ba2\u57fa\u76e4\u3060\u3051\u304c\u751f\u3093\u3060\u8d85\u904e\u5206\u3092\u62bd\u51fa\u3057\u3066\u5272\u308a\u5f15\u304f\u624b\u6cd5\u3067\u3059\u3002\u5272\u5f15\u7387\u306e\u8003\u3048\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/income-approach\/\">\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/a>\u3068\u5171\u901a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5546\u6a19\u6a29\u306b\u4f7f\u308f\u308c\u308b\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u514d\u9664\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u5546\u6a19\u3092\u4ed6\u793e\u304b\u3089\u501f\u308a\u3066\u3044\u305f\u3089\u652f\u6255\u3063\u3066\u3044\u305f\u306f\u305a\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3092\u3001\u81ea\u793e\u4fdd\u6709\u306b\u3088\u308a\u514d\u308c\u305f\u3068\u8003\u3048\u3066\u4fa1\u5024\u3092\u6e2c\u308a\u307e\u3059\u3002\u60f3\u5b9a\u6599\u7387\u306e\u6839\u62e0\u3065\u3051\u304c\u8b70\u8ad6\u306b\u306a\u308a\u3084\u3059\u3044\u90e8\u5206\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u5b9f\u65bd\u671f\u9650\u306f\u4f01\u696d\u7d50\u5408\u65e5\u304b\u30891\u5e74\u4ee5\u5185<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u57fa\u6e96\u4e0a\u3001\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u306f\u4f01\u696d\u7d50\u5408\u65e5\u4ee5\u5f8c1\u5e74\u4ee5\u5185\u306b\u5b8c\u4e86\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9593\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<h4 class=\"wp-block-heading\">\u6c7a\u7b97\u3092\u307e\u305f\u3050\u5834\u5408\u306e\u5b9f\u52d9\u5bfe\u5fdc<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u672b\u307e\u3067\u306b\u7d42\u308f\u3089\u306a\u3044\u3068\u304d\u306f\u66ab\u5b9a\u984d\u3067\u6c7a\u7b97\u3092\u7d44\u307f\u3001\u78ba\u5b9a\u5f8c\u306b\u9061\u3063\u3066\u4fee\u6b63\u3057\u307e\u3059\u3002\u76e3\u67fb\u5bfe\u5fdc\u307e\u3067\u542b\u3081\u308b\u3068\u60f3\u50cf\u4ee5\u4e0a\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u3082\u306e\u3002\u8b72\u53d7\u4f01\u696d\u304c\u65e9\u671f\u7740\u624b\u3092\u6c42\u3081\u3066\u304f\u308b\u80cc\u666f\u306b\u306f\u3001\u3053\u306e\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-18\" class=\"wp-block-heading\">\u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093\u3068\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3082\u95a2\u4fc2\u3057\u3066\u304f\u308b\u8ad6\u70b9\u3067\u3059\u3002\u4f1a\u8a08\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u6cd5\u4eba\u7a0e\u306e\u300c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u300d\u306f\u3001\u4f3c\u3066\u975e\u306a\u308b\u3082\u306e\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u306f\u4f55\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u9069\u683c\u5408\u4f75\u3084\u4e8b\u696d\u306e\u8b72\u53d7\u3051\u306a\u3069\u306b\u3088\u308a\u3001\u5bfe\u4fa1\u304c\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u90e8\u5206\u306f\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3055\u308c\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u3082\u3001\u3053\u306e\u8003\u3048\u65b9\u306b\u6cbf\u3063\u305f\u53d6\u6271\u3044\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/53.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u56fd\u7a0e\u5e81\u300c\u975e\u9069\u683c\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d<\/mark><\/a>\uff09\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u9055\u3044\u3092\u4e00\u89a7\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0b\u8868\u306e\u3068\u304a\u308a\u3001\u511f\u5374\u671f\u9593\u3072\u3068\u3064\u53d6\u3063\u3066\u3082\u4e21\u8005\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\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>\u4f1a\u8a08\u4e0a\u306e\u306e\u308c\u3093<\/th><th>\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a<\/th><\/tr><\/thead><tbody><tr><td><strong>\u767a\u751f\u3059\u308b\u5834\u9762<\/strong><\/td><td>\u4f01\u696d\u7d50\u5408\u5168\u822c\u3002\u682a\u5f0f\u53d6\u5f97\u3067\u306f\u9023\u7d50\u6c7a\u7b97\u4e0a\u306e\u307f<\/td><td>\u975e\u9069\u683c\u5408\u4f75\u30fb\u5206\u5272\u30fb\u73fe\u7269\u51fa\u8cc7\u30fb\u4e8b\u696d\u306e\u8b72\u53d7\u3051<\/td><\/tr><tr><td><strong>\u511f\u5374\u671f\u9593<\/strong><\/td><td>20\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593<\/td><td>60\u304b\u6708\u3067\u5747\u7b49\u306b\u53d6\u5d29\u3057<\/td><\/tr><tr><td><strong>\u640d\u91d1\u7d4c\u7406\u306e\u8981\u5426<\/strong><\/td><td>\u898f\u5247\u7684\u511f\u5374\u304c\u5fc5\u8981<\/td><td>\u640d\u91d1\u7d4c\u7406\u8981\u4ef6\u306f\u306a\u304f\u5f37\u5236\u7684\u306b\u53d6\u5d29\u3057<\/td><\/tr><tr><td><strong>\u7121\u5f62\u8cc7\u7523\u3068\u306e\u95a2\u4fc2<\/strong><\/td><td>\u8b58\u5225\u53ef\u80fd\u306a\u3082\u306e\u3092\u5148\u306b\u5207\u308a\u51fa\u3059<\/td><td>\u72ec\u7acb\u3057\u3066\u53d6\u5f15\u3055\u308c\u308b\u55b6\u696d\u6a29\u306f\u5225\u9014\u8a8d\u8b58<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-21\" class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u306e\u308c\u3093\u3082\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3082\u751f\u3058\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u7d049\u5272\u3092\u5360\u3081\u308b\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u500b\u5225\u6c7a\u7b97\u306b\u682a\u5f0f\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3060\u3051\u3067\u3001\u306e\u308c\u3093\u306f\u5358\u4f53\u3067\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3082\u540c\u69d8\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u9055\u3044<\/a>\u304c\u3001\u305d\u306e\u307e\u307ePPA\u306e\u8981\u5426\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u500b\u5225\u6c7a\u7b97\u306b\u76f4\u63a5\u306e\u308c\u3093\u304c\u7acb\u3064<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u8b72\u308a\u53d7\u3051\u305f\u5074\u306e\u500b\u5225\u6c7a\u7b97\u306b\u306e\u308c\u3093\u304c\u8a08\u4e0a\u3055\u308c\u3001\u7a0e\u52d9\u3067\u3082\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u30665\u5e74\u3067\u8cbb\u7528\u5316\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u511f\u5374\u30e1\u30ea\u30c3\u30c8\u304c\u4fa1\u683c\u4ea4\u6e09\u306b\u53cd\u6620\u3055\u308c\u308b\u5834\u9762\u3082\u3002\u8a73\u7d30\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/goodwill-transfer-ma\/\">\u4e8b\u696d\u8b72\u6e21\u3067\u306e\u55b6\u696d\u6a29\u306e\u6271\u3044<\/a>\u3084<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-ma-business-rights-goodwill-calculation-method\/\">\u55b6\u696d\u6a29\u306e\u8a55\u4fa1<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067PPA\u304c\u8b72\u6e21\u4fa1\u683c\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300cPPA\u306f\u8cb7\u3044\u624b\u306e\u4e8b\u5f8c\u51e6\u7406\u3067\u3057\u3087\u3046\u300d\u3068\u53d7\u3051\u6b62\u3081\u308b\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306f\u591a\u3044\u3082\u306e\u3067\u3059\u3002\u3068\u3053\u308d\u304c\u5b9f\u969b\u306b\u306f\u3001\u4fa1\u683c\u63d0\u793a\u306e\u6bb5\u968e\u3067\u8b72\u53d7\u4f01\u696d\u306f\u3059\u3067\u306bPPA\u5f8c\u306e\u59ff\u3092\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u8b72\u53d7\u4f01\u696d\u306f\u306e\u308c\u3093\u306e\u56de\u53ce\u5e74\u6570\u304b\u3089\u4fa1\u683c\u4e0a\u9650\u3092\u7f6e\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u5834\u4f01\u696d\u3084\u305d\u306e\u5b50\u4f1a\u793e\u304c\u8b72\u53d7\u4f01\u696d\u306b\u306a\u308b\u5834\u5408\u3001\u793e\u5185\u306e\u6295\u8cc7\u57fa\u6e96\u306b\u300c\u306e\u308c\u3093\u3092\u4f55\u5e74\u3067\u56de\u53ce\u3067\u304d\u308b\u304b\u300d\u3068\u3044\u3046\u6761\u4ef6\u304c\u5165\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5e74\u6570\u304c\u3001\u63d0\u793a\u4fa1\u683c\u306e\u5929\u4e95\u3092\u5f62\u3065\u304f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u55b6\u696d\u5229\u76ca\u306e\u4f55\u5e74\u5206\u3068\u3044\u3046\u767a\u60f3\u3068\u306e\u63a5\u7d9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u3067\u4f7f\u308f\u308c\u308b<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/annual-purchase-method\/\">\u5e74\u8cb7\u6cd5<\/a>\u306e\u300c\u55b6\u696d\u5229\u76ca\u306e\u4f55\u5e74\u5206\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3001\u7a81\u304d\u8a70\u3081\u308c\u3070\u306e\u308c\u3093\u306e\u56de\u53ce\u5e74\u6570\u306e\u8b70\u8ad6\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ebitda-sale-ma\/\">EBITDA\u500d\u7387<\/a>\u3067\u8a9e\u3089\u308c\u308b\u5834\u5408\u3082\u767a\u60f3\u306f\u540c\u3058\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u6c34\u6e96\u304c\u914d\u5206\u306e\u8d77\u70b9\u306b\u306a\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5206\u306f\u3042\u304f\u307e\u3067\u6642\u4fa1\u7d14\u8cc7\u7523\u304b\u3089\u51fa\u767a\u3057\u307e\u3059\u3002\u542b\u307f\u640d\u3092\u62b1\u3048\u305f\u8cc7\u7523\u3084\u904e\u5927\u306a\u68da\u5378\u8cc7\u7523\u304c\u3042\u308b\u3068\u3001\u305d\u306e\u5206\u306e\u308c\u3093\u304c\u81a8\u3089\u307f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u69cb\u56f3\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-asset-ma\/\">\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5<\/a>\u306e\u8003\u3048\u65b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u3001\u4fa1\u683c\u306e\u5185\u8a33\u304c\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u8b72\u6e21\u524d\u306b\u6574\u3048\u3066\u304a\u304d\u305f\u3044\u7121\u5f62\u8cc7\u7523\u306e\u8a3c\u8de1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u4f7f\u3063\u3066\u3044\u308b\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u3092\u6319\u3052\u307e\u3059\u3002\u3053\u308c\u3089\u304c\u63c3\u3063\u3066\u3044\u308b\u307b\u3069\u3001\u8b72\u53d7\u4f01\u696d\u306f\u300c\u306e\u308c\u3093\u300d\u3067\u306f\u306a\u304f\u300c\u8b58\u5225\u53ef\u80fd\u306a\u8cc7\u7523\u300d\u3068\u3057\u3066\u8aac\u660e\u3067\u304d\u3001\u7a1f\u8b70\u304c\u901a\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e3b\u8981\u9867\u5ba2\u3068\u306e\u53d6\u5f15\u5e74\u6570\u30fb\u5e74\u9593\u53d6\u5f15\u9ad8\u304c3\u671f\u5206\u4ee5\u4e0a\u3055\u304b\u306e\u307c\u3063\u3066\u96c6\u8a08\u3067\u304d\u308b\u304b<\/li>\n\n\n\n<li>\u9867\u5ba2\u3054\u3068\u306e\u89e3\u7d04\u7387\uff08\u96e2\u8131\u7387\uff09\u3092\u6570\u5024\u3067\u793a\u305b\u308b\u304b<\/li>\n\n\n\n<li>\u5546\u6a19\u30fb\u7279\u8a31\u306e\u767b\u9332\u304c\u73fe\u5b58\u3057\u3001\u540d\u7fa9\u304c\u4f1a\u793e\u306b\u306a\u3063\u3066\u3044\u308b\u304b\uff08\u793e\u9577\u500b\u4eba\u540d\u7fa9\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\uff09<\/li>\n\n\n\n<li>\u57fa\u5e79\u3068\u306a\u308b\u6280\u8853\u3084\u30ec\u30b7\u30d4\u304c\u3001\u6587\u66f8\u30fb\u56f3\u9762\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u3068\u3057\u3066\u793e\u5916\u306e\u4eba\u9593\u306b\u8aad\u3081\u308b\u5f62\u3067\u6b8b\u3063\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u53d7\u6ce8\u6b8b\u30fb\u7d99\u7d9a\u5951\u7d04\u306e\u6b8b\u5b58\u671f\u9593\u304c\u4e00\u89a7\u5316\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n\n\n\n<li>\u81ea\u793e\u958b\u767a\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u8cbb\u304c\u3001\u8cbb\u7528\u51e6\u7406\u3068\u8cc7\u7523\u8a08\u4e0a\u306e\u3069\u3061\u3089\u3067\u51e6\u7406\u3055\u308c\u3066\u304d\u305f\u304b\u8aac\u660e\u3067\u304d\u308b\u304b<\/li>\n\n\n\n<li>\u5c5e\u4eba\u7684\u306a\u5f37\u307f\u306b\u3064\u3044\u3066\u3001\u5f8c\u4efb\u8005\u3078\u306e\u5f15\u7d99\u304e\u8a08\u753b\u304c\u8a00\u8a9e\u5316\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u8a3c\u8de1\u304c\u306a\u3044\u3068\u4fa1\u5024\u306f\u306e\u308c\u3093\u306b\u6c88\u3080<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3067\u793a\u305b\u306a\u3044\u5f37\u307f\u306f\u3001\u8b72\u53d7\u4f01\u696d\u306e\u8a55\u4fa1\u3067\u306f\u300c\u306e\u308c\u3093\u300d\u306b\u62bc\u3057\u8fbc\u307e\u308c\u307e\u3059\u3002\u306e\u308c\u3093\u306f\u6e1b\u640d\u306e\u76f4\u6483\u3092\u53d7\u3051\u308b\u52d8\u5b9a\u3067\u3042\u308a\u3001\u305d\u3053\u304c\u539a\u3044\u307b\u3069\u8cb7\u53ce\u7a1f\u8b70\u306f\u614e\u91cd\u306b\u306a\u308b\u3002\u7d50\u679c\u3068\u3057\u3066\u63d0\u793a\u4fa1\u683c\u304c\u6291\u3048\u3089\u308c\u308b\u3001\u3068\u3044\u3046\u6d41\u308c\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">\u652f\u63f4\u73fe\u5834\u3067\u898b\u304b\u3051\u308b\u5178\u578b\u7684\u306a\u5834\u9762<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u554610\u5104\u5186\u53f0\u306e\u7523\u696d\u7528\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc\u3067\u3001\u4e0a\u4f4d20\u793e\u3068\u306e\u53d6\u5f15\u304c15\u5e74\u4ee5\u4e0a\u7d9a\u3044\u3066\u3044\u305f\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u9867\u5ba2\u5225\u306e\u53d6\u5f15\u5c65\u6b74\u306f\u793e\u9577\u306e\u8a18\u61b6\u3068\u624b\u66f8\u304d\u30e1\u30e2\u3060\u3051\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cc7\u6599\u5316\u306b3\u304b\u6708\u304b\u3051\u305f\u7d50\u679c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u672c\u5408\u610f\u306e\u524d\u306b\u53d6\u5f15\u5c65\u6b74\u3068\u7d99\u7d9a\u7387\u3092\u4e00\u89a7\u5316\u3057\u305f\u3068\u3053\u308d\u3001\u8b72\u53d7\u4f01\u696d\u5074\u306f\u9867\u5ba2\u95a2\u9023\u8cc7\u7523\u3068\u3057\u3066\u4fa1\u5024\u3092\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u793e\u5185\u627f\u8a8d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3057\u305f\u3002\u540c\u3058\u4f1a\u793e\u3001\u540c\u3058\u5b9f\u7e3e\u3067\u3082\u3001\u898b\u305b\u65b9\u3072\u3068\u3064\u3067\u8a55\u4fa1\u304c\u52d5\u304f\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/dd-and-valuation-link\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306e\u95a2\u4fc2<\/a>\u306b\u3082\u901a\u3058\u308b\u8a71\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u4fa1\u683c\u7b97\u5b9a\u305d\u306e\u3082\u306e\u306f\u8907\u6570\u624b\u6cd5\u306e\u4f75\u7528\u304c\u539f\u5247<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/m_and_a_guideline.html\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e2d\u5c0fM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/mark><\/a>\u3067\u3082\u3001\u8ca1\u52d9\u72b6\u6cc1\u306e\u5206\u6790\u3092\u8e0f\u307e\u3048\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u30fb\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\u30fbDCF\u6cd5\u306a\u3069\u8907\u6570\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u4fa1\u683c\u306e\u6c7a\u307e\u308a\u65b9\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sme-ma-price\/\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u8b72\u6e21\u4fa1\u683c<\/a>\u3067\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-27\" class=\"wp-block-heading\">PPA\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5206\u4f5c\u696d\u306f\u5358\u306a\u308b\u8a08\u7b97\u3067\u306f\u306a\u304f\u3001\u8b72\u53d7\u5f8c\u306e\u7d4c\u55b6\u30ea\u30b9\u30af\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u7b87\u6240\u30923\u3064\u6319\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u8a55\u4fa1\u8005\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u52d5\u304f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u7d76\u5bfe\u7684\u306a\u6b63\u89e3\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u8a08\u753b\u306e\u524d\u63d0\u3001\u5272\u5f15\u7387\u3001\u60f3\u5b9a\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u6599\u7387\u3002\u3069\u308c\u304b\u4e00\u3064\u306e\u7f6e\u304d\u65b9\u304c\u5909\u308f\u308c\u3070\u3001\u7b97\u5b9a\u984d\u306f\u6570\u5343\u4e07\u5186\u5358\u4f4d\u3067\u632f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u6298\u885d\u529b\u304c\u554f\u308f\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u9a13\u306e\u6d45\u3044\u8a55\u4fa1\u8005\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u8a08\u7b97\u6839\u62e0\u3092\u7a81\u304d\u8fd4\u3055\u308c\u3066\u6c7a\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u5d29\u308c\u308b\u30c8\u30e9\u30d6\u30eb\u3082\u8d77\u304d\u307e\u3059\u3002PPA\u5b9f\u52d9\u306b\u6163\u308c\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3084FAS\u3092\u9078\u3076\u3053\u3068\u304c\u3001\u7d50\u5c40\u306f\u8fd1\u9053\u306b\u306a\u308b\u3068\u3044\u3046\u5b9f\u611f\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u306e\u308c\u3093\u306e\u6e1b\u640d\u30ea\u30b9\u30af<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3079\u3066\u3092\u4e00\u62ec\u3057\u3066\u306e\u308c\u3093\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3001\u8b72\u53d7\u5f8c\u306e\u696d\u7e3e\u304c\u8a08\u753b\u306b\u5c4a\u304b\u306a\u304b\u3063\u305f\u3068\u304d\u306b\u3001\u307e\u3068\u3081\u3066\u640d\u5931\u8a08\u4e0a\u3092\u8feb\u3089\u308c\u307e\u3059\u3002\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u5207\u308a\u51fa\u3057\u3066\u304a\u3051\u3070\u3001\u511f\u5374\u306f\u9032\u3080\u3082\u306e\u306e\u3001\u8cc7\u7523\u306e\u5b9f\u614b\u306f\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6e1b\u640d\u306f\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306b\u3082\u5f71\u97ff\u3057\u3046\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3084\u682a\u5f0f\u306e\u4e00\u90e8\u4fdd\u6709\u7d99\u7d9a\u3092\u9078\u3093\u3060\u5834\u5408\u3001\u8b72\u53d7\u5f8c\u306e\u6e1b\u640d\u304c\u81ea\u5206\u306e\u53d7\u53d6\u984d\u306b\u8df3\u306d\u8fd4\u308b\u3053\u3068\u3082\u3002\u4f1a\u8a08\u51e6\u7406\u5168\u4f53\u306e\u9aa8\u683c\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-accounting-basics\/\">M&amp;A\u306e\u4f1a\u8a08\u51e6\u7406<\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u540c\u58eb\u306eM&amp;A\u3067\u306f\u3069\u3046\u306a\u308b\u304b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8a08\u76e3\u67fb\u306e\u5bfe\u8c61\u3067\u306a\u3044\u975e\u4e0a\u5834\u4f01\u696d\u540c\u58eb\u306e\u53d6\u5f15\u3067\u306f\u3001\u53b3\u5bc6\u306aPPA\u3092\u884c\u308f\u305a\u3001\u7a0e\u52d9\u4e0a\u306e\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306b\u3068\u3069\u3081\u308b\u4f8b\u304c\u5b9f\u52d9\u3067\u306f\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u305d\u308c\u3067\u3082\u914d\u5206\u306e\u8003\u3048\u65b9\u306f\u7121\u99c4\u306b\u306a\u3089\u306a\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c06\u6765\u305d\u306e\u8b72\u53d7\u4f01\u696d\u304c\u4e0a\u5834\u3092\u76ee\u6307\u3057\u305f\u308a\u3001\u3055\u3089\u306b\u4e0a\u4f4d\u306e\u4f1a\u793e\u3078\u58f2\u5374\u3055\u308c\u305f\u308a\u3059\u308c\u3070\u3001\u9061\u3063\u3066\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u53ef\u5426\u306a\u3069\u7a0e\u52d9\u8ad6\u70b9\u3068\u3082\u7d61\u3080\u305f\u3081\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-loss-ma\/\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e<\/a>\u3068\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-31\" class=\"wp-block-heading\">PPA\u3068\u306e\u308c\u3093\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u30aa\u30fc\u30ca\u30fc\u306e\u65b9\u304b\u3089\u5b9f\u969b\u306b\u3044\u305f\u3060\u304f\u3053\u3068\u306e\u591a\u3044\u8cea\u554f\u3092\u6319\u3052\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>PPA\u306e\u8cbb\u7528\u306f\u8ab0\u304c\u8ca0\u62c5\u3057\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u539f\u5247\u3068\u3057\u3066\u8cb7\u3044\u624b\u306e\u8ca0\u62c5\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u306e\u3067\u3001\u58f2\u308a\u624b\u304c\u8cbb\u7528\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u307e\u305a\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057DD\u6bb5\u968e\u3067\u7121\u5f62\u8cc7\u7523\u306e\u8cc7\u6599\u6574\u5099\u3092\u4f9d\u983c\u3055\u308c\u3001\u305d\u306e\u4f5c\u696d\u3092\u9867\u554f\u7a0e\u7406\u58eb\u306b\u983c\u3081\u3070\u3001\u305d\u306e\u5206\u306e\u5b9f\u8cbb\u306f\u58f2\u308a\u624b\u5074\u3067\u767a\u751f\u3057\u307e\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>\u58f2\u308a\u624b\u306fPPA\u306e\u7d50\u679c\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u304b<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u901a\u5e38\u306f\u958b\u793a\u3055\u308c\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u306e\u5185\u90e8\u51e6\u7406\u3067\u3042\u308a\u3001\u6c7a\u7b97\u306b\u95a2\u308f\u308b\u60c5\u5831\u3060\u304b\u3089\u3067\u3059\u3002\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u6301\u3061\u7d9a\u3051\u308b\u5834\u5408\u3084\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u6761\u9805\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u6bb5\u968e\u3067\u60c5\u5831\u63d0\u4f9b\u306e\u7bc4\u56f2\u3092\u6c7a\u3081\u3066\u304a\u304f\u5b9f\u52d9\u304c\u73fe\u5834\u3067\u306f\u53d6\u3089\u308c\u3066\u3044\u307e\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>PPA\u306e\u7d50\u679c\u3067\u8b72\u6e21\u4fa1\u683c\u304c\u5f8c\u304b\u3089\u5909\u308f\u308a\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u4fa1\u683c\u306f\u6700\u7d42\u5951\u7d04\u3067\u78ba\u5b9a\u3057\u3001PPA\u306f\u305d\u306e\u91d1\u984d\u3092\u8a18\u5e33\u4e0a\u3069\u3046\u5272\u308a\u632f\u308b\u304b\u306e\u8a71\u3067\u3059\u3002\u305f\u3060\u3057\u914d\u5206\u306e\u904e\u7a0b\u3067\u8868\u660e\u4fdd\u8a3c\u9055\u53cd\u306b\u3042\u305f\u308b\u4e8b\u5b9f\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u88dc\u511f\u6761\u9805\u306b\u57fa\u3065\u304f\u8abf\u6574\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\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>\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u8cb7\u3044\u624b\u304c\u81ea\u7531\u306b\u6c7a\u3081\u3089\u308c\u307e\u3059\u304b\uff1f<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u65e5\u672c\u57fa\u6e96\u3067\u306f20\u5e74\u4ee5\u5185\u306e\u7bc4\u56f2\u3067\u3001\u52b9\u679c\u306e\u53ca\u3076\u671f\u9593\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u3066\u6c7a\u3081\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f5\u5e74\u304b\u308910\u5e74\u306b\u53ce\u307e\u308b\u4f8b\u304c\u591a\u3044\u5370\u8c61\u3002\u76e3\u67fb\u6cd5\u4eba\u306b\u6839\u62e0\u3092\u8aac\u660e\u3067\u304d\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3001\u6063\u610f\u7684\u306b\u9577\u304f\u3057\u3066\u5229\u76ca\u3092\u539a\u304f\u898b\u305b\u308b\u3001\u3068\u3044\u3046\u904b\u7528\u306f\u901a\u308a\u307e\u305b\u3093\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-32\" class=\"wp-block-heading\">\u307e\u3068\u3081\uff5cPPA\u3092\u77e5\u308b\u3068\u8b72\u6e21\u4fa1\u683c\u306e\u4e2d\u8eab\u304c\u898b\u3048\u3066\u304f\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPA\u306f\u53d6\u5f97\u5bfe\u4fa1\u3092\u8cc7\u7523\u3068\u8ca0\u50b5\u306b\u5272\u308a\u632f\u308b\u624b\u7d9a\u3067\u3042\u308a\u3001\u914d\u5206\u5f8c\u306b\u6b8b\u308b\u5dee\u984d\u304c\u306e\u308c\u3093\u3067\u3059\u3002\u7121\u5f62\u8cc7\u7523\u3092\u5207\u308a\u51fa\u3059\u307b\u3069\u306e\u308c\u3093\u306f\u5c0f\u3055\u304f\u306a\u308a\u3001\u8b72\u53d7\u5f8c\u306e\u640d\u76ca\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002\u81ea\u793e\u306e\u5f37\u307f\u304c\u6570\u5b57\u3067\u793a\u305b\u308b\u5f62\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u3044\u307e\u4e00\u5ea6\u898b\u76f4\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3002\u4f55\u304b\u3089\u624b\u3092\u4ed8\u3051\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u304f\u3066\u3082\u3001\u9806\u3092\u8ffd\u3063\u3066\u6574\u3048\u308c\u3070\u9593\u306b\u5408\u3044\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\u307f\u3064\u304d\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u793e\u58f2\u5374\u30fb\u4e8b\u696d\u627f\u7d99\u3092\u6570\u591a\u304f\u652f\u63f4\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u5728\u7c4d\u3057\u3066\u304a\u308a\u3001\u7121\u5f62\u8cc7\u7523\u306e\u898b\u305b\u65b9\u3084\u8b72\u6e21\u4fa1\u683c\u306e\u7d44\u307f\u7acb\u3066\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3060\u52a9\u8a00\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f1a\u793e\u58f2\u5374\u3092\u3054\u691c\u8a0e\u4e2d\u306e\u7d4c\u55b6\u8005\u306f\u3001\u307e\u305a\u306f\u7121\u6599\u76f8\u8ac7\u3067\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-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    <\/div>\n<\/div>","protected":false},"author":3,"featured_media":7875,"template":"","meta":{"cybocfi_hide_featured_image":"yes"},"class_list":["post-7859","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column\/7859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/types\/column"}],"author":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/users\/3"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media\/7875"}],"wp:attachment":[{"href":"https:\/\/mitsukijapan.com\/ma\/wp-json\/wp\/v2\/media?parent=7859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}