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A\uff1a\u30bf\u30a4\u306e\u30aa\u30fc\u30ca\u30fc\u7cfb\u4f01\u696d\u3084\u5c0f\u898f\u6a21\u306a\u4f1a\u793e\u3067\u306f\u3001\u8ca1\u52d9\u5831\u544a\u76ee\u7684\u3068\u7a0e\u52d9\u76ee\u7684\u3067\u7570\u306a\u308b\u6570\u5024\u3092\u6271\u3046\u4e8c\u91cd\u5e33\u7c3f\u304c\u5b58\u5728\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u7c3f\u5916\u50b5\u52d9\u3068\u3057\u3066\u306f\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306e\u672a\u8a08\u4e0a\u3084\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u672a\u5b9f\u65bd\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u304a\u3051\u308b\u4e0d\u900f\u660e\u306a\u8cbb\u7528\u4ed8\u66ff\u306a\u3069\u304c\u5178\u578b\u4f8b\u3067\u3059\u3002\u8ca1\u52d9DD\u3067\u306f\u3001\u904e\u53bb\u5b9f\u7e3eCF\u306e\u7cbe\u67fb\u306b\u52a0\u3048\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u6761\u4ef6\u306e\u9069\u6b63\u5316\u3092\u691c\u8a3c\u3057\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u9805\u76ee\u3092\u542b\u3081\u305f\u30cd\u30c3\u30c8\u30c7\u30c3\u30c8\u5206\u6790\u3092\u901a\u3058\u3066\u6f5c\u5728\u7684\u306a\u8ca0\u50b5\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
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A\uff1a\u30bf\u30a4\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3068\u3001\u9084\u4ed8\u7533\u8acb\u306e\u5bfe\u8c61\u7a0e\u76ee\u3060\u3051\u3067\u306a\u304f\u5168\u3066\u306e\u7a0e\u76ee\u304c\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e0d\u6b63\u3068\u898b\u306a\u3055\u308c\u305f\u5834\u5408\u3001\u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u304c\u904e\u53bb5\u5e74\u9593\u307e\u3067\u9061\u53ca\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3084VAT\u306e\u9069\u6b63\u306a\u51e6\u7406\u3001\u5951\u7d04\u66f8\u3078\u306e\u5370\u7d19\u7a0e\u306e\u7d0d\u4ed8\u6f0f\u308c\u306b\u3064\u3044\u3066\u3082\u6307\u6458\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002\u7a0e\u52d9DD\u3067\u306f\u3001\u904e\u53bb\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3001\u6f5c\u5728\u7684\u306a\u79df\u7a0e\u50b5\u52d9\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n
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A\uff1a\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u306e\u4fa1\u683c\u304c\u516c\u6b63\u306a\u5e02\u5834\u4fa1\u683c\uff08\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff09\u3067\u884c\u308f\u308c\u3066\u3044\u305f\u304b\u3092\u691c\u8a3c\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002M&A\u306e\u8ca1\u52d9DD\u3067\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u5185\u5bb9\u30fb\u6761\u4ef6\u3092\u628a\u63e1\u3057\u3001\u3082\u3057\u9069\u6b63\u4fa1\u683c\u304b\u3089\u4e56\u96e2\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5c06\u6765\u7684\u306b\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3092\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002DD\u3092\u901a\u3058\u3066\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u306e\u8a55\u4fa1\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n
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A\uff1a\u30bf\u30a4\u3067\u306f\u3059\u3079\u3066\u306e\u6cd5\u4eba\u306b\u6bce\u5e74\u306e\u5916\u90e8\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5341\u5206\u306a\u76e3\u67fb\u304c\u884c\u308f\u308c\u305a\u306b\u76e3\u67fb\u5831\u544a\u66f8\u306b\u30b5\u30a4\u30f3\u3060\u3051\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u6563\u898b\u3055\u308c\u307e\u3059\u3002\u76e3\u67fb\u304c\u9069\u6b63\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u5b89\u5fc3\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001DD\u306f\u76e3\u67fb\u3068\u306f\u72ec\u7acb\u3057\u3066\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u6295\u8cc7\u5224\u65ad\u306e\u57fa\u790e\u60c5\u5831\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n
Q\uff1aM&A\u5b9f\u884c\u5f8c\u306b\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u3059\u308b\u30b3\u30b9\u30c8\u306f\u8003\u616e\u3059\u3079\u304d\u304b<\/h4>\n\n\n\n
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