{"id":2620,"date":"2025-12-25T12:00:00","date_gmt":"2025-12-25T03:00:00","guid":{"rendered":"https:\/\/mitsukijapan.com\/th\/?p=2620"},"modified":"2025-12-29T12:00:10","modified_gmt":"2025-12-29T03:00:10","slug":"ma-accounting-firm","status":"publish","type":"post","link":"https:\/\/mitsukijapan.com\/th\/column\/ma-accounting-firm\/","title":{"rendered":"\u30bf\u30a4\u306eM&#038;A\u3067\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u9078\u5b9a\u3068\u6d3b\u7528\u6cd5\u30fb\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u5185\u5bb9"},"content":{"rendered":"\n<p>\u30bf\u30a4\u306eM&amp;A\u306b\u304a\u3044\u3066\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u3068\u53d6\u5f15\u4fa1\u5024\u6700\u5927\u5316\u3092\u5b9f\u73fe\u3059\u308b\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09\u306e\u5177\u4f53\u7684\u5185\u5bb9\u3001\u6700\u9069\u306a\u7a0e\u52d9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u8a2d\u8a08\u3001\u305d\u3057\u3066\u30bf\u30a4\u306eM&amp;A\u3067\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u9078\u5b9a\u57fa\u6e96\u3092\u89e3\u8aac\u3057\u3001\u53d6\u5f15\u6210\u529f\u3078\u306e\u9053\u7b4b\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mitsukijapan.com\/th\/wp-content\/uploads\/2025\/11\/\u30bf\u30a4\u306eMA\u3067\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u9078\u5b9a\u3068\u6d3b\u7528\u6cd5\u30fb\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u5185\u5bb9-1024x683.png\" alt=\"\u30bf\u30a4\u306eM&amp;A\u3067\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u9078\u5b9a\u3068\u6d3b\u7528\u6cd5\u30fb\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u5185\u5bb9\" class=\"wp-image-2650\" style=\"width:546px;height:auto\"\/><\/figure><\/div>\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3fae5b5dfff86c9197d46906c4cf03d4\" style=\"text-decoration:underline\"><a href=\"https:\/\/mitsukijapan.com\/th\/contact\/\"><strong>\u30bf\u30a4\u3078\u306e\u65b0\u898f\u9032\u51fa\u3092\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff1e<\/strong><\/a><\/p>\n\n\n\n<h2 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class=\"wp-block-heading\">BOI\u6069\u5178\u306e\u5177\u4f53\u7684\u512a\u9047\u5185\u5bb9<\/h4>\n\n\n\n<p>BOI\u306f\u3001\u6295\u8cc7\u5968\u52b1\u696d\u7a2e\u306b\u5bfe\u3057\u3066\u3001\u5f37\u529b\u306a\u7a0e\u5236\u512a\u9047\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u512a\u9047\u63aa\u7f6e\u306e\u30b0\u30eb\u30fc\u30d7\uff08A1\u306a\u3069\uff09\u306b\u5fdc\u3058\u3066\u5185\u5bb9\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e3b\u8981\u306a\u6069\u5178\u3068TDD\u306b\u304a\u3051\u308b\u4e3b\u8981\u30ea\u30b9\u30af\u306f\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>BOI\u6069\u5178\u9805\u76ee<\/th><th>\u6700\u5927\u7279\u5178\u5185\u5bb9<\/th><th>TDD\u306b\u304a\u3051\u308b\u4e3b\u8981\u30ea\u30b9\u30af<\/th><\/tr><\/thead><tbody><tr><td>\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664<\/td><td>\u6700\u957713\u5e74\u9593<\/td><td>\u904e\u53bb\u306e\u9055\u53cd\u306b\u3088\u308b\u8ffd\u5fb4\u30ea\u30b9\u30af<\/td><\/tr><tr><td>\u6a5f\u68b0\u8f38\u5165\u95a2\u7a0e\u514d\u9664<\/td><td>\u4e0a\u9650\u306a\u3057<\/td><td>\u627f\u8a8d\u30ea\u30b9\u30c8\u3068\u306e\u4e0d\u4e00\u81f4\u3001\u975e\u512a\u9047\u4e8b\u696d\u3078\u306e\u6d41\u7528<\/td><\/tr><tr><td>\u8ffd\u52a0\u7684\u512a\u9047\u63aa\u7f6e<\/td><td>R&amp;D\u3001\u4eba\u6750\u80b2\u6210\u3001\u7acb\u5730\u8981\u4ef6<\/td><td>\u8981\u4ef6\u4e0d\u5145\u8db3\u306b\u3088\u308b\u6069\u5178\u306e\u4e0d\u9069\u7528<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Clawback\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3068\u79fb\u8ee2\u4fa1\u683c\uff08TP\uff09\u30ea\u30b9\u30af<\/h4>\n\n\n\n<p>BOI\u6069\u5178\u306e\u6700\u5927\u306e\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u306f\u3001\u898f\u5b9a\u306e\u6761\u4ef6\u3092\u9075\u5b88\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u9061\u53ca\u7684\u306a\u6069\u5178\u53d6\u308a\u6d88\u3057\u3068\u8ffd\u5fb4\u8ab2\u7a0e\uff08Clawback\uff09\u306e\u53ef\u80fd\u6027\u3067\u3042\u308a\u3001\u904e\u53bb\u306b\u514d\u9664\u3055\u308c\u305f\u5de8\u984d\u306e\u7a0e\u984d\u304c\u7c3f\u5916\u8ca0\u50b5\u3068\u3057\u3066\u9855\u5728\u5316\u3059\u308b\u30c7\u30a3\u30fc\u30eb\u30d6\u30ec\u30fc\u30ab\u30fc\u3068\u306a\u308a\u5f97\u307e\u3059\u3002TDD\u5c02\u9580\u5bb6\u306f\u3001\u627f\u8a8d\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5168\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u304b\u306e\u691c\u8a3c\u304c\u5fc5\u9808\u3067\u3059\u3002\u307e\u305f\u3001\u30bf\u30a4\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306f\u3001\u30bf\u30a4\u7a0e\u52d9\u5f53\u5c40\u304c\u8fd1\u5e74\u57f7\u884c\u3092\u5f37\u5316\u3057\u3066\u3044\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08TP\uff09\u30ea\u30b9\u30af\u306e\u691c\u8a3c\u3082\u884c\u3044\u307e\u3059\u3002\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u4f5c\u6210\u7fa9\u52d9\u306e\u9075\u5b88\u3084\u3001\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u9069\u7528\u691c\u8a3c\u304cDD\u306e\u7126\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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