{"id":9853,"date":"2026-09-17T15:20:22","date_gmt":"2026-09-17T06:20:22","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=9853"},"modified":"2026-09-17T15:20:22","modified_gmt":"2026-09-17T06:20:22","slug":"minimum-tax","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/minimum-tax\/","title":{"rendered":"\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3068M&amp;A\uff5c2027\u5e74\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u306e\u682a\u5f0f\u8b72\u6e21\u30fb\u4f1a\u793e\u58f2\u5374\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u7b56"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\uff08\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u63aa\u7f6e\uff09\u306f\u30012027\u5e74\u5206\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u304c1.65\u5104\u5186\u306b\u534a\u6e1b\u3057\u3001\u7a0e\u7387\u308230\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002M&amp;A\u306e\u682a\u5f0f\u8b72\u6e21\u76ca\u304c\u7d043.4\u5104\u5186\u3092\u8d85\u3048\u308b\u5bcc\u88d5\u5c64\u30aa\u30fc\u30ca\u30fc\u306f\u8ffd\u52a0\u8ab2\u7a0e\u306e\u5c04\u7a0b\u306b\u5165\u308a\u3001\u8b72\u6e21\u76ca10\u5104\u5186\u306a\u30892026\u5e74\u306e\u8b72\u6e21\u3068\u6bd4\u3079\u3066\u624b\u53d6\u308a\u304c\u7d041\u5104\u5186\u6e1b\u308b\u8a08\u7b97\u3067\u3059\u3002\u4f1a\u793e\u58f2\u5374\u3078\u306e\u5f71\u97ff\u3092\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u8a66\u7b97\u3057\u3001\u5b9f\u52d9\u4e0a\u306e\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/fee\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp\" alt=\"M&amp;A\u4ef2\u4ecb\u624b\u6570\u6599\u30fb\u6599\u91d1\u4f53\u7cfb\u3092\u898b\u308b\uff5c\u5b8c\u5168\u6210\u529f\u5831\u916c\u5236\u30fb\u7740\u624b\u91d1\u30fb\u4e2d\u9593\u91d10\u5186\" class=\"wp-image-12181\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-brokerage-fee-success-fee-banner.webp-768x432.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp\" alt=\"\u4f01\u696d\u4fa1\u5024\u30921\u5206\u3067\u7c21\u6613\u8a66\u7b97\uff5c\u767b\u9332\u4e0d\u8981\u30fb\u7121\u6599\u306e\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\" class=\"wp-image-12180\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp.webp 800w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-640x355.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/company-valuation-calculator-banner.webp-768x426.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-0\" class=\"ark-block-toc__link\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u6539\u6b63\u3067M&amp;A\u306e\u624b\u53d6\u308a\u306f\u3069\u3046\u5909\u308f\u308b\u304b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">\u7d50\u8ad6\u304b\u3089\u62bc\u3055\u3048\u308b\u6539\u6b63\u306e\u8981\u70b9<\/a><\/li><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">\u300c\u8d85\u5bcc\u88d5\u5c64\u3060\u3051\u306e\u8a71\u300d\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u8ee2\u63db\u70b9<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">\u5f53\u793e\u304c\u73fe\u5834\u3067\u611f\u3058\u3066\u3044\u308b\u6e29\u5ea6\u5dee<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">\u672c\u8a18\u4e8b\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u8ad6\u70b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u57fa\u672c\u69cb\u9020\u3092\u6574\u7406\u3059\u308b<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u5236\u5ea6\u304c\u751f\u307e\u308c\u305f\u80cc\u666f\u306b\u3042\u308b\u300c1\u5104\u5186\u306e\u58c1\u300d<\/a><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u8a08\u7b97\u5f0f\u306e\u69cb\u9020<\/a><\/li><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u5224\u5b9a\u306f\u682a\u4e3b\u300c\u500b\u4eba\u300d\u3054\u3068\u306b\u884c\u308f\u308c\u308b<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-9\" class=\"ark-block-toc__link\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4\u70b9\u306e\u5168\u5bb9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u5909\u66f4\u70b91\u3000\u7279\u5225\u63a7\u9664\u984d\u306e\u534a\u6e1b<\/a><\/li><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5909\u66f4\u70b92\u3000\u6700\u4f4e\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">\u9069\u7528\u958b\u59cb\u306f2027\u5e74\u5206\u306e\u6240\u5f97\u304b\u3089<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u306b\u4e0e\u3048\u308b\u5177\u4f53\u7684\u306a\u5f71\u97ff<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">\u901a\u5e38\u306e\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u8ab2\u7a0e\u306e\u304a\u3055\u3089\u3044<\/a><\/li><li><a href=\"#arkb-toc-15\" class=\"ark-block-toc__link\">\u8ffd\u52a0\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u5206\u5c90\u70b9\u306f\u7d043.4\u5104\u5186<\/a><\/li><li><a href=\"#arkb-toc-16\" class=\"ark-block-toc__link\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u898f\u6a21\u5225\u306e\u8a66\u7b97<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-17\" class=\"ark-block-toc__link\">\u4f1a\u793e\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\uff5c\u5e74\u8de8\u304e\u3067\u751f\u3058\u308b\u624b\u53d6\u308a\u683c\u5dee<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-18\" class=\"ark-block-toc__link\">2026\u5e7412\u670831\u65e5\u30682027\u5e741\u67081\u65e5\u306e\u5883\u754c<\/a><\/li><li><a href=\"#arkb-toc-19\" class=\"ark-block-toc__link\">2027\u5e74\u306e\u8b72\u6e21\u3067\u540c\u3058\u624b\u53d6\u308a\u3092\u5f97\u308b\u305f\u3081\u306e\u4fa1\u683c<\/a><\/li><li><a href=\"#arkb-toc-20\" class=\"ark-block-toc__link\">\u5f53\u793e\u304c\u898b\u308b\u5224\u65ad\u5206\u5c90\u306e\u8ad6\u70b9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-21\" class=\"ark-block-toc__link\">2026\u5e74\u5185\u306e\u8b72\u6e21\u306b\u9593\u306b\u5408\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-22\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u6a19\u6e96\u7684\u306a\u6240\u8981\u671f\u9593<\/a><\/li><li><a href=\"#arkb-toc-23\" class=\"ark-block-toc__link\">\u9032\u6357\u6bb5\u968e\u5225\u306b\u898b\u305f\u5e74\u5185\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u898b\u901a\u3057<\/a><\/li><li><a href=\"#arkb-toc-24\" class=\"ark-block-toc__link\">\u5e74\u672b\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5b9f\u52d9<\/a><\/li><li><a href=\"#arkb-toc-25\" class=\"ark-block-toc__link\">2027\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u306b\u5411\u3051\u305f\u9006\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/a><\/li><li><a href=\"#arkb-toc-26\" class=\"ark-block-toc__link\">\u65e9\u671f\u7740\u624b\u304c\u5fc5\u8981\u306a\u6e96\u5099\u9805\u76ee<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-27\" class=\"ark-block-toc__link\">\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u304c\u53d6\u308a\u3046\u308b\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u5bfe\u7b56<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-28\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b561\u3000\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528\u306b\u3088\u308b\u6240\u5f97\u5206\u6563<\/a><\/li><li><a href=\"#arkb-toc-29\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b562\u3000\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306e\u7cbe\u67fb<\/a><\/li><li><a href=\"#arkb-toc-30\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b563\u3000\u4f01\u696d\u4fa1\u5024\u306e\u5f15\u304d\u4e0a\u3052\u3067\u7a0e\u8ca0\u62c5\u5897\u3092\u5438\u53ce<\/a><\/li><li><a href=\"#arkb-toc-31\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b564\u3000\u682a\u5f0f\u306e\u8b72\u6e21\u5e74\u3092\u5206\u6563<\/a><\/li><li><a href=\"#arkb-toc-32\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b565\u3000\u89aa\u65cf\u3078\u306e\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308b\u5206\u6563<\/a><\/li><li><a href=\"#arkb-toc-33\" class=\"ark-block-toc__link\">\u5bfe\u5fdc\u7b566\u3000\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u6d3b\u7528<\/a><\/li><li><a href=\"#arkb-toc-34\" class=\"ark-block-toc__link\">\u907f\u3051\u308b\u3079\u304d\u77ed\u7d61\u7684\u306a\u5bfe\u7b56<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-35\" class=\"ark-block-toc__link\">\u5c02\u9580\u5bb6\u9023\u643a\u3068\u76f8\u8ac7\u5148\u9078\u3073\u306e\u5b9f\u52d9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-36\" class=\"ark-block-toc__link\">\u7a0e\u7406\u58eb\u30fbM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306e\u5f79\u5272\u5206\u62c5<\/a><\/li><li><a href=\"#arkb-toc-37\" class=\"ark-block-toc__link\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3044\u3046\u9078\u629e\u80a2<\/a><\/li><li><a href=\"#arkb-toc-38\" class=\"ark-block-toc__link\">\u7121\u6599\u306e\u682a\u4fa1\u8a66\u7b97\u304b\u3089\u59cb\u3081\u308b\u624b\u53d6\u308a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a><\/li><li><a href=\"#arkb-toc-39\" class=\"ark-block-toc__link\">\u76f8\u8ac7\u6642\u306b\u6301\u53c2\u3059\u3079\u304d\u8cc7\u6599<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-40\" class=\"ark-block-toc__link\">\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u3068M&amp;A\u306b\u95a2\u3059\u308bFAQ<\/a><\/li><li><a href=\"#arkb-toc-41\" class=\"ark-block-toc__link\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3068M&amp;A\u306e\u307e\u3068\u3081<\/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\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u6539\u6b63\u3067M&amp;A\u306e\u624b\u53d6\u308a\u306f\u3069\u3046\u5909\u308f\u308b\u304b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u306f\u300c\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u300d\u306e\u6982\u8981\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-1\" class=\"wp-block-heading\">\u7d50\u8ad6\u304b\u3089\u62bc\u3055\u3048\u308b\u6539\u6b63\u306e\u8981\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\u306b\u5168\u4f53\u50cf\u3092\u793a\u3057\u307e\u3059\u3002\u6240\u5f97\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u3060\u3051\u306e\u30aa\u30fc\u30ca\u30fc\u3092\u60f3\u5b9a\u3057\u3001\u6539\u6b63\u524d\u5f8c\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th>2025\u30fb2026\u5e74\u5206<\/th><th>2027\u5e74\u5206\u4ee5\u5f8c<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5225\u63a7\u9664\u984d<\/td><td>3.3\u5104\u5186<\/td><td>1.65\u5104\u5186<\/td><\/tr><tr><td>\u7a0e\u7387<\/td><td>22.5\uff05<\/td><td>30\uff05<\/td><\/tr><tr><td>\u8ffd\u52a0\u8ab2\u7a0e\u304c\u59cb\u307e\u308b\u682a\u5f0f\u8b72\u6e21\u76ca<\/td><td>\u7d0410.3\u5104\u5186\u8d85<\/td><td><strong>\u7d043.4\u5104\u5186\u8d85<\/strong><\/td><\/tr><tr><td>\u8b72\u6e21\u76ca10\u5104\u5186\u306e\u8ffd\u52a0\u6240\u5f97\u7a0e<\/td><td>\u306a\u3057<\/td><td><strong>9,735\u4e07\u5186<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b \u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u66f8\u306b\u6cbf\u3044\u3001\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u3066\u7b97\u5b9a\u3002\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u3001\u6240\u5f97\u63a7\u9664\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u81ea\u793e\u682a\u304c\u3044\u304f\u3089\u3067\u58f2\u308c\u308b\u306e\u304b\u304c\u5206\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u3069\u3061\u3089\u306e\u6c34\u6e96\u306b\u5f53\u305f\u308b\u304b\u306f\u5224\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002\u5f53\u793e\u3067\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/valuations-contact\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u7121\u6599\u306e\u682a\u4fa1\u8a66\u7b97<\/mark><\/a>\u3092\u627f\u3063\u3066\u304a\u308a\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3092\u542b\u3081\u305f\u624b\u53d6\u308a\u306e\u898b\u901a\u3057\u3082\u3042\u308f\u305b\u3066\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">\u300c\u8d85\u5bcc\u88d5\u5c64\u3060\u3051\u306e\u8a71\u300d\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u8ee2\u63db\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0e\u5165\u5f53\u521d\u306e\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u3001\u5e74\u9593\u6240\u5f9730\u5104\u5186\u7a0b\u5ea6\u3092\u8d85\u3048\u308b\u8d85\u5bcc\u88d5\u5c64\u3092\u4e3b\u306a\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u304c\u7d043.4\u5104\u5186\u3092\u8d85\u3048\u308b\u30aa\u30fc\u30ca\u30fc\u306b\u3082\u5f71\u97ff\u304c\u53ca\u3076\u5236\u5ea6\u3078\u3068\u59ff\u3092\u5909\u3048\u307e\u3059\u3002\u4e2d\u5805\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u578bM&amp;A\u3067\u751f\u3058\u308b\u898f\u6a21\u306e\u8b72\u6e21\u76ca\u304c\u3001\u5341\u5206\u306b\u5c04\u7a0b\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">\u5f53\u793e\u304c\u73fe\u5834\u3067\u611f\u3058\u3066\u3044\u308b\u6e29\u5ea6\u5dee<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u63f4\u73fe\u5834\u3067\u306f\u3001\u300c\u81ea\u5206\u306b\u306f\u95a2\u4fc2\u306a\u3044\u8a71\u300d\u3068\u6349\u3048\u3066\u3044\u305f\u30aa\u30fc\u30ca\u30fc\u304c\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u898b\u3066\u521d\u3081\u3066\u4e8b\u614b\u306e\u6df1\u523b\u3055\u306b\u6c17\u3065\u304f\u5834\u9762\u304c\u5897\u3048\u307e\u3057\u305f\u3002\u5e74\u554610\u301c30\u5104\u5186\u898f\u6a21\u30fb\u55b6\u696d\u5229\u76ca1\u301c3\u5104\u5186\u898f\u6a21\u306e\u4f1a\u793e\u306a\u3089\u3001\u8b72\u6e21\u5bfe\u4fa1\u304c3\u301c5\u5104\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u5236\u6539\u6b63\u306e\u5c04\u7a0b\u306f\u3001\u60f3\u50cf\u4ee5\u4e0a\u306b\u624b\u524d\u307e\u3067\u6765\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">\u672c\u8a18\u4e8b\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u8ad6\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u4ed5\u7d44\u307f\u3001\u6539\u6b63\u306e\u5177\u4f53\u7684\u5185\u5bb9\u3001\u8b72\u6e21\u76ca\u306e\u898f\u6a21\u5225\u306e\u624b\u53d6\u308a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u58f2\u5374\u6642\u671f\u306e\u5224\u65ad\u57fa\u6e96\u3001\u305d\u3057\u3066\u53d6\u308a\u3046\u308b\u5bfe\u5fdc\u7b56\u307e\u3067\u3092\u901a\u3057\u3067\u6574\u7406\u3057\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/capital-gains-tax\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5168\u4f53\u50cf<\/mark><\/a>\u3092\u4f75\u8aad\u3059\u308b\u3068\u3001\u3088\u308a\u7406\u89e3\u304c\u6df1\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-5\" class=\"wp-block-heading\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u57fa\u672c\u69cb\u9020\u3092\u6574\u7406\u3059\u308b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6539\u6b63\u5185\u5bb9\u306b\u5165\u308b\u524d\u306b\u3001\u5236\u5ea6\u306e\u9aa8\u683c\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u6975\u3081\u3066\u9ad8\u3044\u6c34\u6e96\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ca0\u62c5\u306e\u9069\u6b63\u5316\u63aa\u7f6e\u300d\u3002\u6761\u6587\u4e0a\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e19\u306e\u300c\u7279\u5b9a\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u5236\u5ea6\u304c\u751f\u307e\u308c\u305f\u80cc\u666f\u306b\u3042\u308b\u300c1\u5104\u5186\u306e\u58c1\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6240\u5f97\u304c1\u5104\u5186\u3092\u8d85\u3048\u305f\u3042\u305f\u308a\u304b\u3089\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u7387\u304c\u9006\u306b\u4e0b\u304c\u308b\u73fe\u8c61\u304c\u6307\u6458\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u7d66\u4e0e\u6240\u5f97\u306f\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b\u3066\u6700\u9ad855\uff05\u307e\u3067\u4e0a\u304c\u308b\u4e00\u65b9\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u3084\u914d\u5f53\u3068\u3044\u3063\u305f\u91d1\u878d\u6240\u5f97\u306f20.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u6240\u5f97\u306b\u5360\u3081\u308b\u91d1\u878d\u6240\u5f97\u306e\u6bd4\u7387\u304c\u9ad8\u3044\u5bcc\u88d5\u5c64\u307b\u3069\u3001\u76f8\u5bfe\u7684\u306a\u8ca0\u62c5\u7387\u304c\u4e0b\u304c\u308b\u69cb\u9020\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u300c1\u5104\u5186\u306e\u58c1\u300d\u662f\u6b63\u3068\u3044\u3046\u653f\u7b56\u610f\u56f3<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5782\u76f4\u7684\u516c\u5e73\u306e\u6b6a\u307f\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u3001\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u306e\u304c\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3067\u3059\u30022025\u5e74\uff08\u4ee4\u548c7\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002\u6240\u5f97\u304c\u4e00\u5b9a\u6c34\u6e96\u3092\u8d85\u3048\u308b\u500b\u4eba\u306b\u3064\u3044\u3066\u300c\u6700\u4f4e\u9650\u3053\u308c\u3060\u3051\u306f\u8ca0\u62c5\u3059\u3079\u304d\u300d\u3068\u3044\u3046\u7a0e\u984d\u3092\u5225\u9014\u8a08\u7b97\u3057\u3001\u305d\u308c\u304c\u901a\u5e38\u306e\u7a0e\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u5dee\u984d\u3092\u8ffd\u52a0\u3067\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u8a08\u7b97\u5f0f\u306e\u69cb\u9020<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u6240\u5f97\u7a0e\u306f\u3001\u6b21\u306e\u5f0f\u3067\u6c42\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u6539\u6b63\u533a\u5206<\/th><th>\u8a08\u7b97\u5f0f<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u884c\uff082025\u30fb2026\u5e74\u5206\uff09<\/td><td>\uff08\u57fa\u6e96\u6240\u5f97\u91d1\u984d \u2212 3.3\u5104\u5186\uff09\u00d7 22.5\uff05 \u2212 \u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/td><\/tr><tr><td>\u6539\u6b63\u5f8c\uff082027\u5e74\u5206\u4ee5\u5f8c\uff09<\/td><td>\uff08\u57fa\u6e96\u6240\u5f97\u91d1\u984d \u2212 1.65\u5104\u5186\uff09\u00d7 30\uff05 \u2212 \u57fa\u6e96\u6240\u5f97\u7a0e\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5dee\u5f15\u5f8c\u306e\u91d1\u984d\u304c\u30d7\u30e9\u30b9\u306b\u306a\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u91d1\u984d\u3092\u6240\u5f97\u7a0e\u306b\u52a0\u7b97\u3057\u3066\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u8a08\u7b97\u7d50\u679c\u304c\u30bc\u30ed\u4ee5\u4e0b\u306a\u3089\u3001\u8ffd\u52a0\u306e\u8ca0\u62c5\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1000\" height=\"563\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation.webp\" alt=\"2027\u5e74\u5206\u4ee5\u5f8c\u306e\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u901a\u5e38\u306e\u7a0e\u984d\u8a08\u7b97\u3068\u306e\u6bd4\u8f03\u56f3\" class=\"wp-image-12612\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation-640x360.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/minimum-tax-2027-calculation-768x432.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u6240\u5f97\u306e\u7bc4\u56f2<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u6240\u5f97\u3068\u5206\u96e2\u8ab2\u7a0e\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u305f\u5e83\u3044\u6982\u5ff5\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u66f8\u3067\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u3084\u571f\u5730\u5efa\u7269\u306e\u8b72\u6e21\u76ca\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u3001\u4e8b\u696d\u6240\u5f97\u3084\u7d66\u4e0e\u6240\u5f97\u306b\u52a0\u3048\u3001\u9000\u8077\u6240\u5f97\u3084\u5c71\u6797\u6240\u5f97\u3082\u5408\u7b97\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">NISA\u306f\u5bfe\u8c61\u5916\u3001\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306f\u5bfe\u8c61<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">NISA\u53e3\u5ea7\u5185\u3067\u751f\u3058\u305f\u8b72\u6e21\u76ca\u30fb\u914d\u5f53\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u305f\u3081\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u7533\u544a\u4e0d\u8981\u3092\u9078\u629e\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u30fb\u914d\u5f53\u306f\u3001\u7533\u544a\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002\u300c\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u5927\u4e08\u592b\u300d\u3068\u3044\u3046\u56de\u907f\u7b56\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306b\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3082\u542b\u307e\u308c\u308b<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bd4\u8f03\u306e\u76f8\u624b\u3068\u306a\u308b\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306f\u3001\u901a\u5e38\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3068\u3001\u7533\u544a\u4e0d\u8981\u3092\u9078\u3093\u3060\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5408\u8a08\u3067\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kiwataka\/index.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u7a0e\u5e81\u306e\u89e3\u8aac<\/mark><\/a>\u3067\u306f\u3001\u3053\u306e\u91d1\u984d\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\u3068\u660e\u8a18\u3055\u308c\u3066\u304a\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u306a\u308915.315\uff05\u306e\u7a0e\u984d\u3068\u6bd4\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u3001\u7b97\u51fa\u3057\u305f\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u306b\u3082\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1\uff05\uff09\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u672c\u8a18\u4e8b\u306e\u8a66\u7b97\u3082\u3001\u3053\u306e\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u66f8\u306e\u65b9\u6cd5\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-8\" class=\"wp-block-heading\">\u5224\u5b9a\u306f\u682a\u4e3b\u300c\u500b\u4eba\u300d\u3054\u3068\u306b\u884c\u308f\u308c\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306e\u5236\u5ea6\u3067\u3059\u3002\u5bb6\u65cf\u3067\u682a\u5f0f\u3092\u5206\u3051\u3066\u6301\u3063\u3066\u3044\u308c\u3070\u3001\u682a\u4e3b\u4e00\u4eba\u3072\u3068\u308a\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u30aa\u30fc\u30ca\u30fc\u306e\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8b72\u6e21\u3059\u308b\u306e\u306f\u6cd5\u4eba\u306e\u305f\u3081\u672c\u5236\u5ea6\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u682a\u4e3b\u540d\u7c3f\u3067\u4fdd\u6709\u5f62\u614b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-9\" class=\"wp-block-heading\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4\u70b9\u306e\u5168\u5bb9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e7412\u670826\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/08taikou_gaiyou.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u6982\u8981\uff08\u8ca1\u52d9\u7701\uff09<\/mark><\/a>\u3067\u306f\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306b\u3064\u3044\u3066\u4e8c\u3064\u306e\u5927\u304d\u306a\u5909\u66f4\u304c\u76db\u308a\u8fbc\u307e\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u5185\u5bb9\u306f\u30012026\u5e743\u670831\u65e5\u306b\u6210\u7acb\u3057\u305f\u6539\u6b63\u6cd5\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-10\" class=\"wp-block-heading\">\u5909\u66f4\u70b91\u3000\u7279\u5225\u63a7\u9664\u984d\u306e\u534a\u6e1b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u7279\u5225\u63a7\u9664\u984d\u304c\u30013\u51043,000\u4e07\u5186\u304b\u30891\u51046,500\u4e07\u5186\u3078\u3068\u534a\u6e1b\u3057\u307e\u3059\u3002\u63a7\u9664\u67a0\u304c\u534a\u5206\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u3053\u308c\u307e\u3067\u5bfe\u8c61\u5916\u3060\u3063\u305f\u5c64\u304c\u4e00\u6c17\u306b\u5bfe\u8c61\u306b\u53d6\u308a\u8fbc\u307e\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-11\" class=\"wp-block-heading\">\u5909\u66f4\u70b92\u3000\u6700\u4f4e\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u3067\u7528\u3044\u308b\u7a0e\u7387\u306f\u300122.5\uff05\u304b\u308930\uff05\u30787.5\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u7e2e\u5c0f\u3068\u7a0e\u7387\u306e\u4e0a\u6607\u3068\u3044\u3046\u4e8c\u91cd\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u5bfe\u8c61\u8005\u306e\u8ffd\u52a0\u8ca0\u62c5\u306f\u5f93\u6765\u3068\u6bd4\u3079\u3066\u5927\u304d\u304f\u81a8\u3089\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-12\" class=\"wp-block-heading\">\u9069\u7528\u958b\u59cb\u306f2027\u5e74\u5206\u306e\u6240\u5f97\u304b\u3089<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6539\u6b63\u5f8c\u306e\u5236\u5ea6\u306f\u3001\u4ee4\u548c9\u5e74\uff082027\u5e74\uff09\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u304c2026\u5e74\u5206\u30682027\u5e74\u5206\u306e\u3069\u3061\u3089\u306b\u5c5e\u3059\u308b\u304b\u3067\u3001\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u304c\u5909\u308f\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u5224\u5b9a\u57fa\u6e96\u3068\u306a\u308b\u306e\u304c\u3001\u6b21\u306b\u8aac\u660e\u3059\u308b\u300c\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5f0f\u8b72\u6e21\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306f\u5f15\u6e21\u3057\u306e\u65e5\u304c\u539f\u5247\uff1f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/020624\/sanrin\/1273\/37_10-11\/01.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u63aa\u7f6e\u6cd5\u901a\u905437\u306e10\u30fb37\u306e11\u5171-1<\/mark><\/a>\u3067\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3092\u300c\u682a\u5f0f\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002M&amp;A\u306e\u5b9f\u52d9\u3067\u306f\u3001\u682a\u5f0f\u306e\u79fb\u8ee2\u3068\u4ee3\u91d1\u306e\u6c7a\u6e08\u3092\u884c\u3046\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u65e5\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u65e5\u3092\u9078\u3076\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u901a\u9054\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u65e5\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3066\u3044\u307e\u3059\u30022026\u5e74\u4e2d\u306b\u5951\u7d04\u306e\u52b9\u529b\u304c\u751f\u3058\u3066\u3044\u308c\u3070\u30012026\u5e74\u5206\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u308b\u4f59\u5730\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u524d\u63d0\u6761\u4ef6\uff08\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6761\u4ef6\uff09\u3092\u5b9a\u3081\u305f\u5951\u7d04\u3067\u306f\u52b9\u529b\u767a\u751f\u65e5\u306e\u5224\u65ad\u304c\u5206\u304b\u308c\u5f97\u308b\u305f\u3081\u3001\u5951\u7d04\u66f8\u306e\u30c9\u30e9\u30d5\u30c8\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u306b\u4e0e\u3048\u308b\u5177\u4f53\u7684\u306a\u5f71\u97ff<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u306e\u8a71\u306b\u8e0f\u307f\u8fbc\u307f\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u304c\u3001\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-14\" class=\"wp-block-heading\">\u901a\u5e38\u306e\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u8ab2\u7a0e\u306e\u304a\u3055\u3089\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u306f\u300120.315\uff05\u306e\u5206\u96e2\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u5185\u8a33\u306f\u6240\u5f97\u7a0e15\uff05\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315\uff05\u3001\u4f4f\u6c11\u7a0e5\uff05\u3067\u3059\u3002\u6539\u6b63\u5f8c\u306b\u5206\u5c90\u70b9\u3092\u8d85\u3048\u308b\u3068\u3001\u8d85\u3048\u305f\u90e8\u5206\u306b\u306f\u4f4f\u6c11\u7a0e\u3092\u542b\u3081\u3066\u5b9f\u8cea\u7d0435\uff05\u306e\u7a0e\u7387\u304c\u304b\u304b\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u306e\u57fa\u672c\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/taxes-on-ma\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u306e\u7a0e\u91d1<\/mark><\/a>\u3067\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-15\" class=\"wp-block-heading\">\u8ffd\u52a0\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u5206\u5c90\u70b9\u306f\u7d043.4\u5104\u5186<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u3060\u3051\u3068\u3044\u3046\u5358\u7d14\u5316\u3057\u305f\u524d\u63d0\u3067\u3001\u8ffd\u52a0\u8ab2\u7a0e\u304c\u751f\u3058\u59cb\u3081\u308b\u6c34\u6e96\u3092\u8a08\u7b97\u3059\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u533a\u5206<\/th><th>\u56fd\u7a0e\u5e81\u306e\u8a08\u7b97\u65b9\u6cd5<\/th><th>\u6240\u5f97\u7a0e15\uff05\u3060\u3051\u3067\u6bd4\u3079\u305f\u7c21\u6613\u8a08\u7b97<\/th><\/tr><\/thead><tbody><tr><td>\u73fe\u884c\uff082025\u30fb2026\u5e74\u5206\uff09<\/td><td>\u7d0410.3\u5104\u5186\u8d85<\/td><td>9.9\u5104\u5186\u8d85<\/td><\/tr><tr><td>\u6539\u6b63\u5f8c\uff082027\u5e74\u5206\u4ee5\u5f8c\uff09<\/td><td><strong>\u7d043.4\u5104\u5186\u8d85<\/strong>\uff083.37\u5104\u5186\uff09<\/td><td>3.3\u5104\u5186\u8d85<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5c90\u70b9\u306f\u7d043\u5206\u306e1\u307e\u3067\u5f15\u304d\u4e0b\u304c\u308a\u307e\u3059\u3002\u8ca1\u52d9\u7701\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2026_pdf\/zeisei26_all.pdf\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4ee4\u548c8\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63<\/mark><\/a>\u300d\u3067\u3082\u3001\u6240\u5f97\u304c\u3059\u3079\u3066\u5206\u96e2\u8ab2\u7a0e\u306e\u5834\u5408\u306f\u5e74\u9593\u6240\u5f97\u7d043.4\u5104\u5186\u304b\u3089\u8ffd\u52a0\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3068\u56f3\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u89e3\u8aac\u306b\u3088\u3063\u30663.3\u5104\u5186\u30843.5\u5104\u5186\u3068\u6570\u5b57\u304c\u5206\u304b\u308c\u308b\u7406\u7531<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5c90\u70b9\u306e\u6570\u5b57\u304c\u4e16\u9593\u306e\u8a18\u4e8b\u3054\u3068\u306b\u7570\u306a\u308b\u306e\u306b\u306f\u3001\u4e09\u3064\u306e\u7406\u7531\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u3064\u76ee\u306f\u3001\u6bd4\u3079\u308b\u7a0e\u984d\u306b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u3002\u4e8c\u3064\u76ee\u306f\u3001\u53d6\u5f97\u8cbb\u3084\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u8b72\u6e21\u5bfe\u4fa1\u3067\u793a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002\u4e09\u3064\u76ee\u306f\u3001\u5f79\u54e1\u5831\u916c\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4ed6\u306e\u6240\u5f97\u306e\u6709\u7121\u3067\u3059\u3002\u8b72\u6e21\u5bfe\u4fa1\u3067\u898b\u308c\u3070\u30013.5\u5104\u5186\u524d\u5f8c\u304b\u3089\u5f71\u97ff\u3092\u610f\u8b58\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5f79\u54e1\u5831\u916c\u306e\u6c34\u6e96\u3067\u5206\u5c90\u70b9\u306f\u52d5\u304f<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306e\u5206\u5c90\u70b9\u3092\u3001\u5f53\u793e\u3067\u8a66\u7b97\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u5f79\u54e1\u5831\u916c\uff08\u5e74\u984d\uff09<\/th><th>\u8ffd\u52a0\u8ab2\u7a0e\u304c\u59cb\u307e\u308b\u682a\u5f0f\u8b72\u6e21\u76ca<\/th><\/tr><\/thead><tbody><tr><td>\u306a\u3057<\/td><td>\u7d043.37\u5104\u5186<\/td><\/tr><tr><td>1,000\u4e07\u5186<\/td><td>\u7d043.29\u5104\u5186<\/td><\/tr><tr><td>3,000\u4e07\u5186<\/td><td>\u7d043.38\u5104\u5186<\/td><\/tr><tr><td>5,000\u4e07\u5186<\/td><td>\u7d043.56\u5104\u5186<\/td><\/tr><tr><td>1\u5104\u5186<\/td><td>\u7d044.10\u5104\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b 2027\u5e74\u5206\u4ee5\u5f8c\u306e\u8a66\u7b97\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\uff08\u4e0a\u9650195\u4e07\u5186\uff09\u306e\u307f\u8003\u616e\u3057\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u6240\u5f97\u63a7\u9664\u3084\u4ed6\u306e\u6240\u5f97\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f79\u54e1\u5831\u916c\u304c3,000\u4e07\u5186\u7a0b\u5ea6\u307e\u3067\u306a\u3089\u3001\u5206\u5c90\u70b9\u306f\u307b\u3068\u3093\u3069\u52d5\u304d\u307e\u305b\u3093\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u7387\u304c\u304a\u304a\u3080\u306d30\uff05\u3092\u4e0b\u56de\u308b\u6c34\u6e96\u3067\u306f\u3001\u5206\u5c90\u70b9\u306f\u3080\u3057\u308d\u4e0b\u304c\u308a\u307e\u3059\u3002\u5f79\u54e1\u5831\u916c\u304c5,000\u4e07\u5186\u524d\u5f8c\u306b\u306a\u3063\u3066\u3001\u3088\u3046\u3084\u304f3.5\u5104\u5186\u53f0\u306b\u4e0a\u304c\u308b\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u300c\u5e74\u9593\u6240\u5f976\u5104\u5186\u8d85\u300d\u5831\u9053\u3068\u306e\u6570\u5b57\u306e\u305a\u308c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u5bfe\u8c61\u306f\u5e74\u9593\u6240\u5f976\u5104\u5186\u8d85\u306b\u5f15\u304d\u4e0b\u3052\u300d\u30022025\u5e74\u672b\u306e\u5831\u9053\u3067\u3001\u3053\u306e\u898b\u51fa\u3057\u3092\u76ee\u306b\u3057\u305f\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u7d043.4\u5104\u5186\u3068\u306e\u5dee\u306f\u3001\u524d\u63d0\u306e\u9055\u3044\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c6\u5104\u5186\u300d\u306f\u3001\u8ca1\u52d9\u7701\u304c\u7533\u544a\u5b9f\u7e3e\u30c7\u30fc\u30bf\u306b\u5f53\u3066\u306f\u3081\u305f\u76ee\u5b89\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u3068\u3044\u3063\u305f\u7d2f\u9032\u8ab2\u7a0e\uff08\u6240\u5f97\u7a0e\u73875\u301c45\uff05\uff09\u306e\u6240\u5f97\u3082\u542b\u3080\u69cb\u6210\u304c\u524d\u63d0\u3067\u3059\u3002\u4e00\u65b9\u3001M&amp;A\u3067\u5f97\u308b\u682a\u5f0f\u8b72\u6e21\u76ca\u306f\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u3067\u3001\u6240\u5f97\u7a0e\u7387\u306f\u4e00\u5f8b15\uff05\u3002\u6700\u9ad845\uff05\u306e\u7d2f\u9032\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5206\u96e2\u8ab2\u7a0e\u3086\u3048\u306b\u9006\u8ee2\u70b9\u304c\u524d\u5012\u3057\u306b\u306a\u308b\u69cb\u9020<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u5f97\u306e\u5927\u90e8\u5206\u304c15.315\uff05\u3068\u3044\u3046\u4f4e\u3044\u7a0e\u7387\u3067\u6e08\u3080\u8b72\u6e21\u76ca\u306b\u504f\u308b\u307b\u3069\u300130\uff05\u3068\u306e\u5dee\u304b\u3089\u65e9\u3044\u6bb5\u968e\u3067\u8ffd\u52a0\u8ab2\u7a0e\u304c\u767a\u52d5\u3057\u307e\u3059\u3002\u6240\u5f97\u306e\u3059\u3079\u3066\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u3068\u3044\u3046\u5358\u7d14\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7d043.37\u5104\u5186\u3092\u8d85\u3048\u305f\u6642\u70b9\u3067\u8ffd\u52a0\u8ab2\u7a0e\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u5831\u9053\u306e\u300c6\u5104\u5186\u300d\u3088\u308a\u306f\u308b\u304b\u306b\u624b\u524d\u306e\u6c34\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u81ea\u5206\u306f\u6240\u5f976\u5104\u5186\u3082\u306a\u3044\u304b\u3089\u95a2\u4fc2\u306a\u3044\u300d\u3002\u305d\u3046\u8003\u3048\u3066\u3044\u305f\u30aa\u30fc\u30ca\u30fc\u304c\u3001\u3044\u3056\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u3068\u5f71\u97ff\u570f\u5185\u306b\u3044\u305f\u3001\u3068\u3044\u3046\u5834\u9762\u306f\u4eca\u5f8c\u5897\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5275\u696d\u30aa\u30fc\u30ca\u30fc\u7279\u6709\u306e\u8ad6\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5275\u696d\u30aa\u30fc\u30ca\u30fc\u306b\u306f\u3001\u3082\u3046\u4e00\u6bb5\u306e\u843d\u3068\u3057\u7a74\u304c\u3042\u308a\u307e\u3059\u3002\u8a2d\u7acb\u6642\u306e\u6255\u8fbc\u8cc7\u672c\u304c\u5c0f\u3055\u3044\u4f1a\u793e\u3067\u306f\u3001\u53d6\u5f97\u8cbb\u3082\u3054\u304f\u308f\u305a\u304b\u3002\u8b72\u6e21\u5bfe\u4fa1\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u4ef2\u4ecb\u624b\u6570\u6599\u3068\u3044\u3063\u305f\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u304c\u3001\u307b\u307c\u305d\u306e\u307e\u307e\u8b72\u6e21\u76ca\u306b\u306a\u308a\u307e\u3059\u3002\u6539\u6b63\u306e\u5f71\u97ff\u3092\u6b63\u9762\u304b\u3089\u53d7\u3051\u3084\u3059\u304f\u3001\u8b72\u6e21\u5bfe\u4fa1\u304c3.5\u5104\u5186\u7a0b\u5ea6\u3067\u3082\u5206\u5c90\u70b9\u306b\u5c4a\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-16\" class=\"wp-block-heading\">\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u898f\u6a21\u5225\u306e\u8a66\u7b97<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306a\u6570\u5b57\u3067\u898b\u3066\u307f\u307e\u3059\u3002\u4e0b\u8868\u306f\u3001\u6240\u5f97\u304c\u682a\u5f0f\u8b72\u6e21\u76ca\u306e\u307f\u3068\u3044\u3046\u4eee\u5b9a\u3067\u306e\u6982\u7b97\u3067\u3059\u3002\u5b9f\u969b\u306e\u8a66\u7b97\u306f\u7d66\u4e0e\u3084\u914d\u5f53\u3001\u4ed6\u306e\u8b72\u6e21\u6240\u5f97\u3068\u306e\u5408\u7b97\u3067\u884c\u3046\u305f\u3081\u3001\u5fc5\u305a\u5c02\u9580\u5bb6\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u53d7\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u76ca5\u5104\u5186\u306e\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th>2026\u5e74\u306b\u8b72\u6e21<\/th><th>2027\u5e74\u306b\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td>\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff0815.315\uff05\uff09<\/td><td>\u7d047,658\u4e07\u5186<\/td><td>\u7d047,658\u4e07\u5186<\/td><\/tr><tr><td>\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u984d<\/td><td>\uff085\u5104 \u2212 3.3\u5104\uff09\u00d7 22.5\uff05 \uff1d 3,825\u4e07\u5186<\/td><td>\uff085\u5104 \u2212 1.65\u5104\uff09\u00d7 30\uff05 \uff1d 1\u510450\u4e07\u5186<\/td><\/tr><tr><td><strong>\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e<\/strong><\/td><td><strong>\u306a\u3057<\/strong>\uff08\u901a\u5e38\u306e\u7a0e\u984d\u304c\u4e0a\u56de\u308b\uff09<\/td><td><strong>\u7d042,393\u4e07\u5186<\/strong><\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e\uff085\uff05\uff09<\/td><td>2,500\u4e07\u5186<\/td><td>2,500\u4e07\u5186<\/td><\/tr><tr><td>\u7a0e\u8ca0\u62c5\u306e\u5408\u8a08\u203b<\/td><td>\u7d041\u5104157\u4e07\u5186\uff0820.3\uff05\uff09<\/td><td>\u7d041\u51042,600\u4e07\u5186\uff0825.2\uff05\uff09<\/td><\/tr><tr><td><strong>\u624b\u53d6\u308a\u984d<\/strong><\/td><td><strong>\u7d043\u51049,843\u4e07\u5186<\/strong><\/td><td><strong>\u7d043\u51047,400\u4e07\u5186<\/strong><\/td><\/tr><tr><td>2026\u5e74\u3068\u306e\u624b\u53d6\u308a\u5dee<\/td><td>\u2500<\/td><td>\u7d042,443\u4e07\u5186\u6e1b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b \u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u306b\u304b\u304b\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1\uff05\uff09\u3092\u542b\u3080\u3002\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u3001\u6240\u5f97\u63a7\u9664\u306f\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u6982\u7b97\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u76ca10\u5104\u5186\u306e\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th>2026\u5e74\u306b\u8b72\u6e21<\/th><th>2027\u5e74\u306b\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td>\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff0815.315\uff05\uff09<\/td><td>1\u51045,315\u4e07\u5186<\/td><td>1\u51045,315\u4e07\u5186<\/td><\/tr><tr><td>\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u984d<\/td><td>\uff0810\u5104 \u2212 3.3\u5104\uff09\u00d7 22.5\uff05 \uff1d 1\u51045,075\u4e07\u5186<\/td><td>\uff0810\u5104 \u2212 1.65\u5104\uff09\u00d7 30\uff05 \uff1d 2\u51045,050\u4e07\u5186<\/td><\/tr><tr><td><strong>\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e<\/strong><\/td><td><strong>\u306a\u3057<\/strong>\uff08\u901a\u5e38\u306e\u7a0e\u984d\u304c\u4e0a\u56de\u308b\uff09<\/td><td><strong>9,735\u4e07\u5186<\/strong><\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e\uff085\uff05\uff09<\/td><td>5,000\u4e07\u5186<\/td><td>5,000\u4e07\u5186<\/td><\/tr><tr><td>\u7a0e\u8ca0\u62c5\u306e\u5408\u8a08\u203b<\/td><td>2\u5104315\u4e07\u5186\uff0820.3\uff05\uff09<\/td><td>\u7d043\u5104254\u4e07\u5186\uff0830.3\uff05\uff09<\/td><\/tr><tr><td><strong>\u624b\u53d6\u308a\u984d<\/strong><\/td><td><strong>7\u51049,685\u4e07\u5186<\/strong><\/td><td><strong>\u7d046\u51049,746\u4e07\u5186<\/strong><\/td><\/tr><tr><td>2026\u5e74\u3068\u306e\u624b\u53d6\u308a\u5dee<\/td><td>\u2500<\/td><td>\u7d049,939\u4e07\u5186\u6e1b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b \u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u306b\u304b\u304b\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1\uff05\uff09\u3092\u542b\u3080\u3002\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u3001\u6240\u5f97\u63a7\u9664\u306f\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u6982\u7b97\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8b72\u6e21\u76ca20\u5104\u5186\u306e\u30b1\u30fc\u30b9<\/h4>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u9805\u76ee<\/th><th>2026\u5e74\u306b\u8b72\u6e21<\/th><th>2027\u5e74\u306b\u8b72\u6e21<\/th><\/tr><\/thead><tbody><tr><td>\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff0815.315\uff05\uff09<\/td><td>3\u5104630\u4e07\u5186<\/td><td>3\u5104630\u4e07\u5186<\/td><\/tr><tr><td>\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306e\u8a08\u7b97\u984d<\/td><td>\uff0820\u5104 \u2212 3.3\u5104\uff09\u00d7 22.5\uff05 \uff1d 3\u51047,575\u4e07\u5186<\/td><td>\uff0820\u5104 \u2212 1.65\u5104\uff09\u00d7 30\uff05 \uff1d 5\u51045,050\u4e07\u5186<\/td><\/tr><tr><td><strong>\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e<\/strong><\/td><td><strong>6,945\u4e07\u5186<\/strong><\/td><td><strong>2\u51044,420\u4e07\u5186<\/strong><\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e\uff085\uff05\uff09<\/td><td>1\u5104\u5186<\/td><td>1\u5104\u5186<\/td><\/tr><tr><td>\u7a0e\u8ca0\u62c5\u306e\u5408\u8a08\u203b<\/td><td>\u7d044\u51047,721\u4e07\u5186\uff0823.9\uff05\uff09<\/td><td>\u7d046\u51045,563\u4e07\u5186\uff0832.8\uff05\uff09<\/td><\/tr><tr><td><strong>\u624b\u53d6\u308a\u984d<\/strong><\/td><td><strong>\u7d0415\u51042,279\u4e07\u5186<\/strong><\/td><td><strong>\u7d0413\u51044,437\u4e07\u5186<\/strong><\/td><\/tr><tr><td>2026\u5e74\u3068\u306e\u624b\u53d6\u308a\u5dee<\/td><td>\u2500<\/td><td>\u7d041\u51047,842\u4e07\u5186\u6e1b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b \u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u306b\u304b\u304b\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1\uff05\uff09\u3092\u542b\u3080\u3002\u53d6\u5f97\u8cbb\u30fb\u8b72\u6e21\u8cbb\u7528\u3001\u6240\u5f97\u63a7\u9664\u306f\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u6982\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5024\u306f\u3042\u304f\u307e\u3067\u8b72\u6e21\u76ca\u306e\u307f\u3092\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u3068\u3057\u305f\u6982\u7b97\u3067\u3059\u3002\u5b9f\u969b\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/net-proceeds-sale\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f1a\u793e\u58f2\u5374\u306e\u624b\u53d6\u308a\u8a08\u7b97<\/mark><\/a>\u306f\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528\u3084\u53d6\u5f97\u8cbb\u306e\u7a4d\u307f\u4e0a\u3052\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u306e\u624b\u53d6\u308a\u306e\u76ee\u5b89\u306f\u3001\u5f53\u793e\u30b5\u30a4\u30c8\u306e<a href=\"https:\/\/mitsukijapan.com\/ma\/calculation\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u624b\u53d6\u308a\u984d\u306e\u8a66\u7b97<\/mark><\/a>\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-17\" class=\"wp-block-heading\">\u4f1a\u793e\u58f2\u5374\u306e\u30bf\u30a4\u30df\u30f3\u30b0\uff5c\u5e74\u8de8\u304e\u3067\u751f\u3058\u308b\u624b\u53d6\u308a\u683c\u5dee<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6570\u5b57\u3092\u773a\u3081\u3066\u611f\u3058\u308b\u306e\u306f\u3001\u300c\u5358\u306b\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u300d\u3068\u3044\u3046\u4ee5\u4e0a\u306e\u91cd\u3055\u3067\u3059\u3002\u8b72\u6e21\u76ca\u304c\u5927\u304d\u3044\u307b\u3069\u5f71\u97ff\u984d\u306f\u81a8\u3089\u307f\u300120\u5104\u5186\u898f\u6a21\u3067\u306f1.7\u5104\u5186\u3092\u8d85\u3048\u308b\u624b\u53d6\u308a\u6e1b\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-18\" class=\"wp-block-heading\">2026\u5e7412\u670831\u65e5\u30682027\u5e741\u67081\u65e5\u306e\u5883\u754c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306f\u5f15\u6e21\u3057\u306e\u65e5\u304c\u539f\u5247\u3067\u3001\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u65e5\u3092\u9078\u3076\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u304c2027\u5e74\u306b\u305a\u308c\u8fbc\u3093\u3067\u3082\u30012026\u5e74\u4e2d\u306b\u5951\u7d04\u306e\u52b9\u529b\u304c\u751f\u3058\u3066\u3044\u308c\u3070\u30012026\u5e74\u5206\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u4f59\u5730\u306f\u6b8b\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u505c\u6b62\u6761\u4ef6\u4ed8\u304d\u306e\u5951\u7d04\u3084\u5206\u5272\u5b9f\u884c\u306e\u30b1\u30fc\u30b9\u306f\u500b\u5225\u5224\u65ad\u3068\u306a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u8ad6\u70b9\u306b\u306a\u308a\u5f97\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-19\" class=\"wp-block-heading\">2027\u5e74\u306e\u8b72\u6e21\u3067\u540c\u3058\u624b\u53d6\u308a\u3092\u5f97\u308b\u305f\u3081\u306e\u4fa1\u683c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8996\u70b9\u3092\u5909\u3048\u30012027\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u30672026\u5e74\u3068\u540c\u3058\u624b\u53d6\u308a\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u8b72\u6e21\u76ca\u304c\u3044\u304f\u3089\u5fc5\u8981\u304b\u3092\u5f53\u793e\u3067\u8a66\u7b97\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>2026\u5e74\u306e\u8b72\u6e21\u76ca<\/th><th>2026\u5e74\u306e\u624b\u53d6\u308a<\/th><th>\u540c\u3058\u624b\u53d6\u308a\u306b\u5fc5\u8981\u306a2027\u5e74\u306e\u8b72\u6e21\u76ca<\/th><\/tr><\/thead><tbody><tr><td>5\u5104\u5186<\/td><td>\u7d043\u51049,843\u4e07\u5186<\/td><td>\u7d045\u51043,776\u4e07\u5186\uff08\uff0b7.6\uff05\uff09<\/td><\/tr><tr><td>10\u5104\u5186<\/td><td>7\u51049,685\u4e07\u5186<\/td><td>\u7d0411\u51045,364\u4e07\u5186\uff08\uff0b15.4\uff05\uff09<\/td><\/tr><tr><td>20\u5104\u5186<\/td><td>\u7d0415\u51042,279\u4e07\u5186<\/td><td>\u7d0422\u51047,580\u4e07\u5186\uff08\uff0b13.8\uff05\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u76ca10\u5104\u5186\u306e\u30b1\u30fc\u30b9\u306a\u3089\u3001\u7d0415\uff05\u9ad8\u304f\u58f2\u308c\u3066\u521d\u3081\u30662026\u5e74\u3068\u540c\u3058\u624b\u53d6\u308a\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u5f85\u3063\u3066\u4f01\u696d\u4fa1\u5024\u3092\u4e0a\u3052\u308b\u300d\u9078\u629e\u80a2\u306f\u3001\u3053\u306e\u4e0a\u4e57\u305b\u5e45\u3092\u8d85\u3048\u308b\u6210\u9577\u304c\u898b\u8fbc\u3081\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3059\u308b\u306e\u304c\u5408\u7406\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-20\" class=\"wp-block-heading\">\u5f53\u793e\u304c\u898b\u308b\u5224\u65ad\u5206\u5c90\u306e\u8ad6\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u691c\u8a0e\u4e2d\u306e\u30aa\u30fc\u30ca\u30fc\u304c\u76f4\u9762\u3059\u308b\u5224\u65ad\u8ef8\u306f\u3001\u6982\u306d\u6b21\u306e4\u3064\u306b\u6574\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5224\u65ad\u8ef81\u3000\u4f1a\u793e\u306e\u6e96\u5099\u72b6\u6cc1<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u66f8\u306e\u6574\u5099\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u6574\u7406\u3001\u8a31\u8a8d\u53ef\u95a2\u4fc2\u306e\u78ba\u8a8d\u3002\u3053\u308c\u3089\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u3068\u3001\u77ed\u671f\u9593\u3067\u306e\u8b72\u6e21\u5b9f\u884c\u306f\u96e3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u6e96\u5099\u72b6\u6cc1\u3092\u7387\u76f4\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5224\u65ad\u8ef82\u3000\u81ea\u793e\u306e\u4e8b\u696d\u30d5\u30a7\u30fc\u30ba<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u696d\u7e3e\u304c\u4f38\u3073\u3066\u3044\u308b\u6700\u4e2d\u3067\u4f01\u696d\u4fa1\u5024\u306e\u4e0a\u6607\u4f59\u5730\u304c\u5927\u304d\u3044\u4f1a\u793e\u306f\u3001\u7a0e\u8ca0\u62c5\u5897\u3092\u52a0\u5473\u3057\u3066\u3082\u306a\u304a\u3001\u5f8c\u306e\u8b72\u6e21\u304c\u7d4c\u6e08\u5408\u7406\u6027\u3067\u52dd\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u8ff0\u306e\u4e0a\u4e57\u305b\u5e45\u3092\u76ee\u5b89\u306b\u3001\u300c\u7a0e\u306e\u640d\u300d\u3068\u300c\u4f01\u696d\u4fa1\u5024\u4e0a\u6607\u306b\u3088\u308b\u5f97\u300d\u3092\u6bd4\u3079\u308b\u8996\u70b9\u304c\u8981\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5224\u65ad\u8ef83\u3000\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306e\u4e8b\u60c5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5065\u5eb7\u72b6\u614b\u3001\u5bb6\u65cf\u95a2\u4fc2\u3001\u5f8c\u7d99\u8005\u306e\u6709\u7121\u3002\u3053\u308c\u3089\u306f\u7a0e\u306e\u7406\u5c48\u306e\u5916\u306b\u3042\u308b\u8981\u7d20\u3067\u3059\u304c\u3001\u5224\u65ad\u306e\u6838\u5fc3\u306b\u306a\u308b\u3053\u3068\u304c\u3057\u3070\u3057\u3070\u3067\u3059\u3002\u300c\u7a0e\u306e\u305f\u3081\u306b\u58f2\u308a\u6025\u3044\u3060\u304c\u3001\u5fc3\u306e\u6e96\u5099\u304c\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u5f8c\u6094\u306f\u3001\u73fe\u5834\u3067\u6642\u6298\u8033\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5224\u65ad\u8ef84\u3000\u8cb7\u3044\u624b\u63a2\u3057\u306e\u6642\u9593\u8ef8<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u304b\u3089\u6210\u7d04\u307e\u3067\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306f\u6a19\u6e96\u3067\u534a\u5e74\u304b\u30891\u5e74\u7a0b\u5ea6\u3092\u8981\u3057\u307e\u3059\u3002\u5e0c\u671b\u3059\u308b\u8b72\u6e21\u6642\u671f\u304b\u3089\u9006\u7b97\u3059\u308b\u3068\u3001\u7740\u624b\u3067\u304d\u308b\u6642\u671f\u306f\u9650\u3089\u308c\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-transfer-best-timing-tips-for-success\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/mark><\/a>\u3092\u6e2c\u308b\u57fa\u672c\u8ad6\u70b9\u3068\u3042\u308f\u305b\u3066\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-21\" class=\"wp-block-heading\">2026\u5e74\u5185\u306e\u8b72\u6e21\u306b\u9593\u306b\u5408\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u8a18\u4e8b\u306e\u66f4\u65b0\u6642\u70b9\uff082026\u5e749\u6708\uff09\u3067\u306f\u3001\u5e74\u5185\u306b\u8b72\u6e21\u3092\u5b8c\u4e86\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6848\u4ef6\u306e\u9032\u6357\u6bb5\u968e\u3067\u307b\u307c\u6c7a\u307e\u308a\u307e\u3059\u30022027\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u306b\u5411\u3051\u305f\u6e96\u5099\u306e\u9032\u3081\u65b9\u3068\u3042\u308f\u305b\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-22\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u6a19\u6e96\u7684\u306a\u6240\u8981\u671f\u9593<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u958b\u59cb\u304b\u3089\u6210\u7d04\u307e\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u5834\u5408\u3001\u3069\u3093\u306a\u306b\u65e9\u304f\u3066\u30823\u304b\u6708\u7a0b\u5ea6\u304b\u304b\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306b\u3088\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u5be9\u67fb\u3001\u5951\u7d04\u4ea4\u6e09\u3001\u5404\u7a2e\u8a31\u8a8d\u53ef\u306e\u5f15\u7d99\u304e\u306b\u5fc5\u8981\u306a\u6642\u9593\u3067\u3059\u3002\u77ed\u7e2e\u3067\u304d\u308b\u5de5\u7a0b\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7121\u7406\u306a\u5727\u7e2e\u306f\u6761\u4ef6\u60aa\u5316\u3084\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-23\" class=\"wp-block-heading\">\u9032\u6357\u6bb5\u968e\u5225\u306b\u898b\u305f\u5e74\u5185\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u898b\u901a\u3057<\/h3>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u73fe\u5728\u306e\u9032\u6357<\/th><th>\u5e74\u5185\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u898b\u901a\u3057<\/th><th>\u512a\u5148\u3059\u3079\u304d\u5bfe\u5fdc<\/th><\/tr><\/thead><tbody><tr><td>\u6700\u7d42\u5951\u7d04\u306e\u4ea4\u6e09\u4e2d<\/td><td>\u5341\u5206\u306b\u72d9\u3048\u308b<\/td><td>\u6c7a\u6e08\u65e5\u3068\u524d\u63d0\u6761\u4ef6\u306e\u78ba\u5b9a\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u66f8\u63db\u6e96\u5099<\/td><\/tr><tr><td>\u57fa\u672c\u5408\u610f\u6e08\u307f\u30fb\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u4e2d<\/td><td>\u6307\u6458\u4e8b\u9805\u306e\u5185\u5bb9\u6b21\u7b2c<\/td><td>\u8cc7\u6599\u958b\u793a\u306e\u8fc5\u901f\u5316\u3001\u8a31\u8a8d\u53ef\u3084\u878d\u8cc7\u5b9f\u884c\u306e\u65e5\u7a0b\u78ba\u8a8d<\/td><\/tr><tr><td>\u8b72\u53d7\u5019\u88dc\u4f01\u696d\u3068\u30c8\u30c3\u30d7\u9762\u8ac7\u4e2d<\/td><td>\u304b\u306a\u308a\u96e3\u3057\u3044\u304c\u4e0d\u53ef\u80fd\u3067\u306f\u306a\u3044<\/td><td>\u7121\u7406\u306a\u524d\u5012\u3057\u3088\u308a\u6761\u4ef6\u3092\u512a\u5148\u3057\u30012027\u5e74\u8b72\u6e21\u306e\u8a66\u7b97\u3092\u4e26\u884c<\/td><\/tr><tr><td>\u3053\u308c\u304b\u3089\u76f8\u8ac7\u3092\u59cb\u3081\u308b\u6bb5\u968e<\/td><td>\u73fe\u5b9f\u7684\u306b\u306f\u56f0\u96e3<\/td><td>2027\u5e74\u4ee5\u964d\u3092\u524d\u63d0\u306b\u3001\u624b\u53d6\u308a\u306e\u6700\u5927\u5316\u7b56\u3068\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u7740\u624b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5185\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7126\u3063\u3066\u6761\u4ef6\u3092\u4e0b\u3052\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u524d\u8ff0\u306e\u4e0a\u4e57\u305b\u5e45\u3068\u3001\u4f01\u696d\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u4f59\u5730\u3092\u6bd4\u3079\u3066\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-24\" class=\"wp-block-heading\">\u5e74\u672b\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3067\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u5b9f\u52d9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">12\u6708\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306f\u3001\u7a0e\u52d9\u4ee5\u5916\u306e\u5b9f\u52d9\u3067\u65e5\u7a0b\u304c\u5d29\u308c\u3084\u3059\u3044\u70b9\u306b\u6ce8\u610f\u304c\u8981\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-ma-closing-period-procedure-flow\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0<\/mark><\/a>\u306e\u6d41\u308c\u3092\u8e0f\u307e\u3048\u3001\u6b21\u306e\u4e8c\u70b9\u306f\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u3001\u682a\u5238\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u8b72\u6e21\u306e\u52b9\u529b\u304c\u751f\u3058\u307e\u305b\u3093\uff08\u4f1a\u793e\u6cd5\u7b2c128\u6761\uff09\u3002\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u306b\u8a2d\u7acb\u3055\u308c\u3001\u682a\u5238\u4e0d\u767a\u884c\u306e\u5b9a\u3081\u3092\u7f6e\u3044\u3066\u3044\u306a\u304b\u3063\u305f\u4f1a\u793e\u306f\u3001\u5b9f\u969b\u306b\u682a\u5238\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u682a\u5238\u767a\u884c\u4f1a\u793e\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u682a\u5238\u4e0d\u767a\u884c\u3078\u306e\u5b9a\u6b3e\u5909\u66f4\u306f\u52b9\u529b\u767a\u751f\u65e5\u306e2\u9031\u9593\u524d\u307e\u3067\u306b\u516c\u544a\u3084\u901a\u77e5\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5b9a\u6b3e\u3068\u767b\u8a18\u7c3f\u306e\u78ba\u8a8d\u306f\u65e9\u3044\u307b\u3069\u5b89\u5168\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5e74\u672b\u5e74\u59cb\u3092\u307e\u305f\u3050\u6c7a\u6e08\u65e5\u306e\u8a2d\u5b9a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u304c\u8cb7\u53ce\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u308b\u5834\u5408\u3001\u878d\u8cc7\u5b9f\u884c\u65e5\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u5e74\u672b\u55b6\u696d\u65e5\u306b\u5de6\u53f3\u3055\u308c\u307e\u3059\u300212\u6708\u6700\u7d42\u9031\u306e\u6c7a\u6e08\u306f\u9001\u91d1\u3084\u7740\u91d1\u78ba\u8a8d\u306e\u4f59\u88d5\u304c\u5c11\u306a\u304f\u3001\u308f\u305a\u304b\u306a\u9045\u308c\u3067\u5e74\u3092\u307e\u305f\u304e\u304b\u306d\u307e\u305b\u3093\u3002\u5f53\u793e\u3067\u306f\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u6b8b\u3055\u306a\u3044\u3088\u3046\u300112\u6708\u3088\u308a\u3082\u524d\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u8a2d\u5b9a\u3092\u304a\u52e7\u3081\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-25\" class=\"wp-block-heading\">2027\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u306b\u5411\u3051\u305f\u9006\u7b97\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u660e\u3051\u4ee5\u964d\u306e\u8b72\u6e21\u3092\u76ee\u6307\u3059\u5834\u5408\u3082\u3001\u9006\u7b97\u306e\u8003\u3048\u65b9\u306f\u540c\u3058\u3067\u3059\u3002\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u671f\u304b\u3089\u898b\u305f\u6a19\u6e96\u7684\u306a\u6d41\u308c\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3001\u5404\u5de5\u7a0b\u306e\u4e2d\u8eab\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-sale-flow\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f1a\u793e\u58f2\u5374\u306e\u6d41\u308c<\/mark><\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306e\u671f\u9593<\/th><th>\u4e3b\u306a\u30a2\u30af\u30b7\u30e7\u30f3<\/th><\/tr><\/thead><tbody><tr><td>12\u301c10\u304b\u6708\u524d<\/td><td>\u7121\u6599\u76f8\u8ac7\u30fb\u682a\u4fa1\u8a66\u7b97\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3092\u542b\u3080\u624b\u53d6\u308a\u8a66\u7b97\u3001\u4ef2\u4ecb\u4f1a\u793e\u306e\u9078\u5b9a<\/td><\/tr><tr><td>10\u301c8\u304b\u6708\u524d<\/td><td>\u4ef2\u4ecb\u5951\u7d04\u306e\u7de0\u7d50\u3001\u4f01\u696d\u6982\u8981\u66f8\u3068\u30ce\u30f3\u30cd\u30fc\u30e0\u30b7\u30fc\u30c8\u306e\u4f5c\u6210<\/td><\/tr><tr><td>8\u301c5\u304b\u6708\u524d<\/td><td>\u8b72\u53d7\u5019\u88dc\u4f01\u696d\u3078\u306e\u6253\u8a3a\u3001\u30c8\u30c3\u30d7\u9762\u8ac7<\/td><\/tr><tr><td>5\u301c2\u304b\u6708\u524d<\/td><td>\u57fa\u672c\u5408\u610f\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/td><\/tr><tr><td>2\u304b\u6708\u524d\u301c\u5f53\u6708<\/td><td>\u6700\u7d42\u5951\u7d04\u306e\u7de0\u7d50\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u6c7a\u6e08\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"arkb-toc-26\" class=\"wp-block-heading\">\u65e9\u671f\u7740\u624b\u304c\u5fc5\u8981\u306a\u6e96\u5099\u9805\u76ee<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u524d\u306b\u6e08\u307e\u305b\u3066\u304a\u304f\u3079\u304d\u6e96\u5099\u304c\u8907\u6570\u3042\u308a\u307e\u3059\u3002\u6c7a\u7b97\u66f83\u671f\u5206\u306e\u6574\u7406\u3001\u682a\u4e3b\u540d\u7c3f\u3068\u682a\u5f0f\u7570\u52d5\u5c65\u6b74\u306e\u78ba\u8a8d\u3001\u8a31\u8a8d\u53ef\u30fb\u5951\u7d04\u95a2\u4fc2\u306e\u68da\u5378\u3057\u3001\u672a\u6255\u6b8b\u696d\u4ee3\u3068\u3044\u3063\u305f\u7c3f\u5916\u50b5\u52d9\u306e\u6d17\u3044\u51fa\u3057\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u793e\u5185\u898f\u7a0b\u6574\u5099\u3002\u3053\u308c\u3089\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u5927\u5e45\u306a\u6e1b\u984d\u3084\u7834\u8ac7\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-prep-checklist\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u6e96\u5099\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/mark><\/a>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-27\" class=\"wp-block-heading\">\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u304c\u53d6\u308a\u3046\u308b\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u5bfe\u7b56<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9078\u629e\u80a2\u3092\u6574\u7406\u3057\u307e\u3059\u30022027\u5e74\u4ee5\u964d\u306e\u8b72\u6e21\u3067\u306f\u8ffd\u52a0\u8ab2\u7a0e\u3092\u524d\u63d0\u306b\u3001\u8907\u6570\u306e\u624b\u6bb5\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u7a0e\u8ca0\u62c5\u3092\u5e73\u6e96\u5316\u3057\u3066\u3044\u304f\u306e\u304c\u5b9f\u52d9\u306e\u5e38\u3067\u3059\u3002\u4e07\u80fd\u306e\u6b63\u89e3\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-28\" class=\"wp-block-heading\">\u5bfe\u5fdc\u7b561\u3000\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528\u306b\u3088\u308b\u6240\u5f97\u5206\u6563<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u8b72\u6e21\u3068\u3042\u308f\u305b\u3066\u5f79\u54e1\u9000\u8077\u91d1\u3092\u652f\u7d66\u3057\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u4e00\u90e8\u3092\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u8a2d\u8a08\u3067\u3059\u3002\u9000\u8077\u6240\u5f97\u306b\u306f\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u9000\u8077\u6240\u5f97\u63a7\u9664\u30682\u5206\u306e1\u8ab2\u7a0e\u306e\u512a\u9047\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u3082\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u5f53\u793e\u306e\u8a66\u7b97\u3067\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u306e\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3068\u8ffd\u52a0\u8ab2\u7a0e\u3092\u6291\u3048\u3089\u308c\u308b\u7d50\u679c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u5834\u5408\u306e\u624b\u53d6\u308a\u6bd4\u8f03<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8b72\u6e21\u5bfe\u4fa1\u306e\u7dcf\u984d10\u5104\u5186\u3092\u3001\u682a\u5f0f10\u5104\u5186\u306e\u307f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3068\u3001\u682a\u5f0f8\u5104\u5186\u3068\u9000\u8077\u91d12\u5104\u5186\u306b\u5206\u3051\u308b\u5834\u5408\u3092\u6bd4\u3079\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>\u8b72\u6e21\u3057\u305f\u5e74<\/th><th>\u682a\u5f0f10\u5104\u5186\u306e\u307f<\/th><th>\u682a\u5f0f8\u5104\u5186\uff0b\u9000\u8077\u91d12\u5104\u5186<\/th><\/tr><\/thead><tbody><tr><td>2026\u5e74<\/td><td>7\u51049,685\u4e07\u5186<\/td><td>\u7d047\u51049,063\u4e07\u5186<\/td><\/tr><tr><td>2027\u5e74<\/td><td>\u7d046\u51049,746\u4e07\u5186<\/td><td><strong>\u7d047\u51043,128\u4e07\u5186<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">\u203b \u624b\u53d6\u308a\u984d\u306e\u6bd4\u8f03\u3002\u5f79\u54e1\u5728\u4efb30\u5e74\u3001\u9000\u8077\u91d1\u306f\u7a0e\u52d9\u4e0a\u9069\u6b63\u306a\u7bc4\u56f2\u306b\u3042\u308a\u3001\u305d\u306e\u5168\u984d\u304c\u682a\u5f0f\u4fa1\u5024\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u524d\u63d0\u3002\u4f1a\u793e\u5074\u306e\u640d\u91d1\u7b97\u5165\u52b9\u679c\u3084\u6240\u5f97\u63a7\u9664\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u306f\u9000\u8077\u91d1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3068\u624b\u53d6\u308a\u304c\u7d04622\u4e07\u5186\u6e1b\u308b\u4e00\u65b9\u30012027\u5e74\u306f\u7d043,382\u4e07\u5186\u5897\u3048\u308b\u7d50\u679c\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6539\u6b63\u5f8c\u306f\u3001\u9000\u8077\u91d1\u306e\u8a2d\u8a08\u304c\u624b\u53d6\u308a\u3092\u5de6\u53f3\u3059\u308b\u5ea6\u5408\u3044\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-executive-retirement-benefits-handling-ma\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5f79\u54e1\u9000\u8077\u91d1\u306e\u6d3b\u7528\u65b9\u6cd5<\/mark><\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u9000\u8077\u91d1\u6d3b\u7528\u306e\u9650\u754c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f79\u54e1\u9000\u8077\u91d1\u306f\u3001\u529f\u7e3e\u500d\u7387\u6cd5\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u57fa\u6e96\u3067\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u6c34\u6e96\u304c\u6c7a\u307e\u308a\u3001\u7121\u5236\u9650\u306b\u7a4d\u307f\u5897\u305b\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u904e\u5927\u306a\u90e8\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u3001\u5f79\u54e1\u3068\u3057\u3066\u306e\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306a\u30892\u5206\u306e1\u8ab2\u7a0e\u3082\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff08<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/retirement-benefit-tax\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u9000\u8077\u91d1\u306e\u7a0e\u91d1\u30685\u5e74\u30eb\u30fc\u30eb<\/mark><\/a>\uff09\u3002\u8b72\u53d7\u4f01\u696d\u3068\u306e\u4fa1\u683c\u4ea4\u6e09\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001M&amp;A\u30b9\u30ad\u30fc\u30e0\u5168\u4f53\u306e\u4e2d\u3067\u614e\u91cd\u306b\u8a2d\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-29\" class=\"wp-block-heading\">\u5bfe\u5fdc\u7b562\u3000\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u306e\u7cbe\u67fb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u53d6\u5f97\u8cbb\u306f\u3001\u8a2d\u7acb\u6642\u306e\u6255\u8fbc\u3084\u5897\u8cc7\u3001\u76f8\u7d9a\u3068\u3044\u3063\u305f\u8907\u6570\u306e\u7d4c\u8def\u304b\u3089\u7a4d\u307f\u4e0a\u304c\u308a\u307e\u3059\u3002\u66f8\u985e\u304c\u6563\u9038\u3057\u3066\u6982\u7b97\u53d6\u5f97\u8cbb\uff08\u8b72\u6e21\u5bfe\u4fa1\u306e5\uff05\uff09\u3067\u51e6\u7406\u3059\u308b\u3068\u3001\u672c\u6765\u8a08\u4e0a\u3067\u304d\u308b\u53d6\u5f97\u8cbb\u3092\u5931\u3044\u304b\u306d\u307e\u305b\u3093\u3002\u4ef2\u4ecb\u624b\u6570\u6599\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8b72\u6e21\u8cbb\u7528\u3082\u6f0f\u308c\u306a\u304f\u63a7\u9664\u3057\u3001\u8b72\u6e21\u76ca\u305d\u306e\u3082\u306e\u3092\u5727\u7e2e\u3059\u308b\u306e\u304c\u57fa\u672c\u52d5\u4f5c\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/sale-cost-basis-tax\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u682a\u5f0f\u8b72\u6e21\u306e\u53d6\u5f97\u8cbb<\/mark><\/a>\u306e\u6574\u7406\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-30\" class=\"wp-block-heading\">\u5bfe\u5fdc\u7b563\u3000\u4f01\u696d\u4fa1\u5024\u306e\u5f15\u304d\u4e0a\u3052\u3067\u7a0e\u8ca0\u62c5\u5897\u3092\u5438\u53ce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ffd\u52a0\u8ab2\u7a0e\u3092\u907f\u3051\u3089\u308c\u306a\u3044\u898f\u6a21\u306a\u3089\u3001\u8b72\u6e21\u4fa1\u683c\u305d\u306e\u3082\u306e\u3092\u9ad8\u3081\u308b\u767a\u60f3\u304c\u6709\u52b9\u3067\u3059\u3002\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u8b72\u6e21\u76ca10\u5104\u5186\u898f\u6a21\u3067\u306f\u7d0415\uff05\u306e\u4e0a\u4e57\u305b\u30672026\u5e74\u3068\u540c\u7b49\u306e\u624b\u53d6\u308a\u306b\u5c4a\u304d\u307e\u3059\u3002\u53ce\u76ca\u529b\u306e\u6539\u5584\u3084\u5c5e\u4eba\u6027\u306e\u89e3\u6d88\u3001\u8907\u6570\u306e\u8b72\u53d7\u5019\u88dc\u4f01\u696d\u304c\u6bd4\u8f03\u691c\u8a0e\u3067\u304d\u308b\u74b0\u5883\u3065\u304f\u308a\u306f\u3001\u7a0e\u8ca0\u62c5\u5897\u3092\u5438\u53ce\u3059\u308b\u73fe\u5b9f\u7684\u306a\u624b\u6bb5\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-31\" class=\"wp-block-heading\">\u5bfe\u5fdc\u7b564\u3000\u682a\u5f0f\u306e\u8b72\u6e21\u5e74\u3092\u5206\u6563<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u682a\u5f0f\u3092\u8907\u6570\u5e74\u306b\u5206\u3051\u3066\u8b72\u6e21\u3057\u3001\u5404\u5e74\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u3092\u6291\u3048\u308b\u65b9\u6cd5\u3082\u7406\u8ad6\u4e0a\u306f\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001M&amp;A\u3067\u306f\u8b72\u53d7\u4f01\u696d\u304c\u4e00\u62ec\u53d6\u5f97\u3092\u6c42\u3081\u308b\u306e\u304c\u901a\u5e38\u3067\u3001\u5206\u5272\u8b72\u6e21\u3092\u53d7\u3051\u5165\u308c\u308b\u76f8\u624b\u306f\u9650\u3089\u308c\u307e\u3059\u3002\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3067\u5bfe\u4fa1\u306e\u4e00\u90e8\u304c\u5f8c\u5e74\u306b\u78ba\u5b9a\u3059\u308b\u5834\u5408\u3082\u3001\u78ba\u5b9a\u3057\u305f\u5e74\u306e\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u304c\u751f\u3058\u5f97\u308b\u305f\u3081\u3001\u5404\u5e74\u306e\u5f71\u97ff\u3092\u4e8b\u524d\u306b\u8a66\u7b97\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-32\" 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class=\"wp-block-paragraph\">\u7d44\u7e54\u518d\u7de8\u3092\u4f7f\u3046\u624b\u6cd5\u306f\u3001\u8ab2\u7a0e\u7e70\u5ef6\u3079\u306e\u8981\u4ef6\u3084\u884c\u70ba\u8a08\u7b97\u5426\u8a8d\u306e\u30ea\u30b9\u30af\u307e\u3067\u691c\u8a0e\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/tax-savings-and-disadvantages\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306eM&amp;A\u30b9\u30ad\u30fc\u30e0<\/mark><\/a>\u306e\u5229\u70b9\u3068\u9650\u754c\u3092\u8e0f\u307e\u3048\u305f\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-34\" class=\"wp-block-heading\">\u907f\u3051\u308b\u3079\u304d\u77ed\u7d61\u7684\u306a\u5bfe\u7b56<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u5916\u8ee2\u51fa\u306b\u3088\u308b\u8ab2\u7a0e\u56de\u907f\u306f\u30012015\u5e747\u6708\u306b\u5c0e\u5165\u3055\u308c\u305f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1478.htm\" target=\"_blank\" rel=\"noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/mark><\/a>\u306b\u3088\u308a\u4e8b\u5b9f\u4e0a\u5c01\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6709\u4fa1\u8a3c\u5238\u3068\u3044\u3063\u305f\u5bfe\u8c61\u8cc7\u7523\u304c1\u5104\u5186\u4ee5\u4e0a\u3067\u3001\u56fd\u5916\u8ee2\u51fa\u524d10\u5e74\u4ee5\u5185\u306e\u56fd\u5185\u5728\u4f4f\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u65b9\u306f\u3001\u542b\u307f\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u6d77\u5916\u79fb\u4f4f\u3092\u300c\u7bc0\u7a0e\u7b56\u300d\u3068\u3057\u3066\u5b89\u6613\u306b\u793a\u3059\u60c5\u5831\u6e90\u3068\u306f\u3001\u614e\u91cd\u306b\u8ddd\u96e2\u3092\u53d6\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-35\" class=\"wp-block-heading\">\u5c02\u9580\u5bb6\u9023\u643a\u3068\u76f8\u8ac7\u5148\u9078\u3073\u306e\u5b9f\u52d9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3092\u5de1\u308b\u8ad6\u70b9\u306f\u3001M&amp;A\u306e\u5b9f\u52d9\u3068\u7a0e\u52d9\u306e\u9ad8\u5ea6\u306a\u4ea4\u70b9\u306b\u4f4d\u7f6e\u3057\u307e\u3059\u3002\u8ab0\u306b\u76f8\u8ac7\u3059\u308b\u304b\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-36\" class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u30fbM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306e\u5f79\u5272\u5206\u62c5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30ca\u30fc\u306e\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u904e\u53bb\u306e\u6c7a\u7b97\u3068\u7a0e\u52d9\u51e6\u7406\u3092\u6700\u3082\u3088\u304f\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001M&amp;A\u306e\u5b9f\u52d9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3001\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u5225\u306e\u5c02\u9580\u9818\u57df\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/how-to-find-ma-partner\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">M&amp;A\u4ef2\u4ecb\u4f1a\u793e<\/mark><\/a>\u3068\u7a0e\u7406\u58eb\u304c\u9023\u643a\u3059\u308b\u5f62\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-37\" class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3068\u3044\u3046\u9078\u629e\u80a2<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52d9\u3068\u4ef2\u4ecb\u6a5f\u80fd\u3092\u4e00\u4f53\u3067\u6301\u3064\u7d44\u7e54\u306b\u306f\u3001\u5229\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u30b9\u30ad\u30fc\u30e0\u3068\u7a0e\u8ca0\u62c5\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u540c\u3058\u30c6\u30fc\u30d6\u30eb\u3067\u8b70\u8ad6\u3067\u304d\u3001\u682a\u5f0f\u8b72\u6e21\u3068\u5f79\u54e1\u9000\u8077\u91d1\u306e\u7d44\u307f\u5408\u308f\u305b\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u6d3b\u7528\u5224\u65ad\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3078\u306e\u5bfe\u5fdc\u3092\u521d\u671f\u6bb5\u968e\u304b\u3089\u7d44\u307f\u8fbc\u3081\u307e\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/ma-tax-accountant-role\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" 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has-arkb-anchor-color\">\u4f01\u696d\u4fa1\u5024\u306e\u7c21\u6613\u8a66\u7b97<\/mark><\/a>\u3067\u76ee\u5b89\u3092\u3064\u304b\u3080\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002M&amp;A\u304c\u6210\u7acb\u3059\u308b\u307e\u3067\u8cbb\u7528\u306f\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u58f2\u5374\u3092\u8003\u3048\u59cb\u3081\u305f\u6bb5\u968e\u3067\u3082\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 id=\"arkb-toc-39\" class=\"wp-block-heading\">\u76f8\u8ac7\u6642\u306b\u6301\u53c2\u3059\u3079\u304d\u8cc7\u6599<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u521d\u56de\u76f8\u8ac7\u3092\u6709\u610f\u7fa9\u306b\u3059\u308b\u306b\u306f\u3001\u76f4\u8fd13\u671f\u306e\u6c7a\u7b97\u66f8\u3001\u682a\u4e3b\u540d\u7c3f\u3001\u8a31\u8a8d\u53ef\u4e00\u89a7\u3001\u4e3b\u8981\u53d6\u5f15\u5148\u4e00\u89a7\u3001\u7d44\u7e54\u56f3\u3068\u5f93\u696d\u54e1\u6570\u3092\u6e96\u5099\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002\u60f3\u5b9a\u3059\u308b\u8b72\u6e21\u5bfe\u4fa1\u3092\u3082\u3068\u306b\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3092\u542b\u3080\u7a0e\u8ca0\u62c5\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4f9d\u983c\u3059\u308c\u3070\u3001\u5bfe\u5fdc\u7b56\u306e\u512a\u5148\u9806\u4f4d\u304c\u898b\u3048\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"arkb-toc-40\" class=\"wp-block-heading\">\u5bcc\u88d5\u5c64\u8ab2\u7a0e\u3068M&amp;A\u306b\u95a2\u3059\u308bFAQ<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5834\u3067\u983b\u7e41\u306b\u3044\u305f\u3060\u304f\u8cea\u554f\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1757551044863\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a2026\u5e74\u306b\u5951\u7d04\u7de0\u7d50\u3057\u30012027\u5e74\u306b\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u5e30\u5c5e\u5e74\u5ea6\u306f<\/span><\/strong> <p class=\"schema-faq-answer\">\u539f\u5247\u306f\u682a\u5f0f\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3001\u3064\u307e\u308a2027\u5e74\u5206\u3067\u3059\u3002\u305f\u3060\u3057\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u524d\u63d0\u6761\u4ef6\u4ed8\u304d\u306e\u5951\u7d04\u3084\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u578b\u306e\u5951\u7d04\u3067\u306f\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9f\u6027\u3092\u91cd\u8996\u3059\u308b\u306a\u3089\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u30672026\u5e74\u4e2d\u306b\u7d42\u3048\u308b\u8a2d\u8a08\u304c\u5b89\u5168\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1757551152390\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u5f79\u54e1\u9000\u8077\u91d1\u3092\u5897\u984d\u3059\u308c\u3070\u89e3\u6c7a\u3067\u304d\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u90e8\u5206\u7684\u306b\u306f\u6709\u52b9\u3067\u3059\u304c\u3001\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002\u5f79\u54e1\u9000\u8077\u91d1\u306f\u529f\u7e3e\u500d\u7387\u6cd5\u306b\u57fa\u3065\u304f\u5408\u7406\u7684\u306a\u91d1\u984d\u306b\u5b9f\u52d9\u4e0a\u306f\u5236\u7d04\u3055\u308c\u3001\u904e\u5927\u306a\u90e8\u5206\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3084\u5426\u8a8d\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u5074\u3082\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u8abf\u6574\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3002\u30b9\u30ad\u30fc\u30e0\u5168\u4f53\u306e\u30d0\u30e9\u30f3\u30b9\u8a2d\u8a08\u304c\u8981\u70b9\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1778509157849\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u682a\u5f0f\u8b72\u6e21\u3067\u306f\u306a\u304f\u4e8b\u696d\u8b72\u6e21\u306a\u3089\u5f71\u97ff\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u4e8b\u696d\u8b72\u6e21\u306e\u5834\u5408\u3001\u8b72\u6e21\u5bfe\u4fa1\u306f\u4f1a\u793e\u306b\u5165\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u8b72\u6e21\u76ca\u306b\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3044\u3001\u6b8b\u3063\u305f\u8cc7\u91d1\u3092\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u306b\u9084\u5143\u3059\u308b\u6bb5\u968e\u3067\u5225\u9014\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u69cb\u9020\u3067\u3059\u3002<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/stock-vs-business-transfer\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21<\/mark><\/a>\u306e\u9055\u3044\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u56de\u907f\u7b56\u3068\u3057\u3066\u5b89\u76f4\u306b\u5207\u308a\u66ff\u3048\u308b\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002M&amp;A\u306f\u76f8\u624b\u3042\u3063\u3066\u306e\u7e01\u8ac7\u3067\u3059\u3057\u3001\u7a0e\u52d9\u306b\u5f37\u3044M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u5968\u3081\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1778652802174\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u4f1a\u793e\u58f2\u5374\u4ee5\u5916\u3067\u3053\u306e\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u76ca\u3001\u76f8\u7d9a\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u3078\u306e\u58f2\u5374\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u58f2\u5374\u3068\u3044\u3063\u305f\u3001\u4e00\u6642\u7684\u306b\u591a\u984d\u306e\u6240\u5f97\u304c\u751f\u3058\u308b\u5834\u9762\u3067\u3082\u540c\u69d8\u306e\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u7d61\u307f\u3067\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/businesssuccession-inheritance\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u76f8\u7d9a\u3068\u4e8b\u696d\u627f\u7d99\u306e\u8ad6\u70b9<\/mark><\/a>\u3068\u3082\u4ea4\u932f\u3059\u308b\u305f\u3081\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u306e\u8a2d\u8a08\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789574400001\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u4f4f\u6c11\u7a0e\u3082\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3067\u5897\u3048\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u5897\u3048\u307e\u305b\u3093\u3002\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u6240\u5f97\u7a0e\u306e\u5236\u5ea6\u3067\u3001\u4f4f\u6c11\u7a0e\u306f\u682a\u5f0f\u8b72\u6e21\u76ca\u306e5\uff05\u306e\u307e\u307e\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u306b\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff082.1\uff05\uff09\u3082\u304b\u304b\u308b\u305f\u3081\u3001\u56fd\u7a0e\u90e8\u5206\u306e\u8ca0\u62c5\u306f\u8ffd\u52a0\u306e\u6240\u5f97\u7a0e\u984d\u3088\u308a\u308f\u305a\u304b\u306b\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789574400002\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u6cd5\u4eba\u304c\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u8b72\u6e21\u76ca\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u58f2\u5374\u4ee3\u91d1\u3092\u30aa\u30fc\u30ca\u30fc\u500b\u4eba\u304c\u53d7\u3051\u53d6\u308b\u6bb5\u968e\u3067\u306f\u914d\u5f53\u3084\u5f79\u54e1\u5831\u916c\u3068\u3057\u3066\u5225\u9014\u8ab2\u7a0e\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u500b\u4eba\u3067\u4fdd\u6709\u3059\u308b\u5834\u5408\u3068\u306e\u624b\u53d6\u308a\u6bd4\u8f03\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789574400003\"><strong class=\"schema-faq-question\"><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u5bb6\u65cf\u3067\u682a\u5f0f\u3092\u5206\u3051\u3066\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u5224\u5b9a\u3057\u307e\u3059\u304b<\/span><\/strong> <p class=\"schema-faq-answer\">\u682a\u4e3b\u4e00\u4eba\u3072\u3068\u308a\u306e\u57fa\u6e96\u6240\u5f97\u91d1\u984d\u3067\u500b\u5225\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u8b72\u6e21\u76ca\u304c5\u5104\u5186\u3067\u3082\u3001\u592b\u5a66\u3067\u534a\u5206\u305a\u3064\u4fdd\u6709\u3057\u3066\u3044\u308c\u3070\u54042.5\u5104\u5186\u3068\u306a\u308a\u3001\u307b\u304b\u306b\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u8ffd\u52a0\u8ab2\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u540d\u7fa9\u3060\u3051\u3092\u5206\u3051\u305f\u682a\u5f0f\u306f\u5b9f\u8cea\u7684\u306a\u6240\u6709\u8005\u3067\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/feature\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" width=\"1000\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp\" alt=\"\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u6bcd\u4f53\u3068\u3059\u308bM&amp;A\u4ef2\u4ecb\u4f1a\u793e\uff5c\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u9078\u3070\u308c\u308b\u7406\u7531\" class=\"wp-image-12182\" srcset=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp.webp 1000w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-640x160.webp 640w, https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/ma-intermediary-tax-accounting-expertise-banner.webp-768x192.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-41\" class=\"wp-block-heading\">\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3068M&amp;A\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2027\u5e74\u5206\u304b\u3089\u306e\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u5f37\u5316\u3067\u3001\u682a\u5f0f\u8b72\u6e21\u76ca\u304c\u7d043.4\u5104\u5186\u3092\u8d85\u3048\u308b\u3068\u8ffd\u52a0\u8ab2\u7a0e\u304c\u751f\u3058\u307e\u3059\u3002\u8b72\u6e21\u76ca10\u5104\u5186\u306a\u3089\u3001\u624b\u53d6\u308a\u306f\u524d\u5e74\u3088\u308a\u7d041\u5104\u5186\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u58f2\u5374\u30fb\u4e8b\u696d\u627f\u7d99\u306e\u3054\u76f8\u8ac7\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u3042\u308b\u5f53\u793e\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\u3002\u7121\u6599\u306e\u682a\u4fa1\u8a66\u7b97\u304b\u3089\u30df\u30cb\u30de\u30e0\u30bf\u30c3\u30af\u30b9\u3092\u542b\u3080\u7a0e\u8ca0\u62c5\u306e\u8a66\u7b97\u3001\u8b72\u53d7\u4f01\u696d\u306e\u63a2\u7d22\u307e\u3067\u4e00\u8cab\u3057\u3066\u3054\u652f\u63f4\u3057\u307e\u3059\u3002\u307e\u305a\u306f<a href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f1a\u793e\u58f2\u5374\u306e\u7121\u6599\u76f8\u8ac7<\/mark><\/a>\u304b\u3089\u3001\u6700\u9069\u306a\u58f2\u5374\u6642\u671f\u3092\u8003\u3048\u307e\u3057\u3087\u3046\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, 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