{"id":6745,"date":"2024-11-27T04:33:42","date_gmt":"2024-11-26T19:33:42","guid":{"rendered":"https:\/\/paradigm-shift.co.jp\/media\/?p=6745"},"modified":"2024-11-29T09:48:30","modified_gmt":"2024-11-29T00:48:30","slug":"goodwill-amortization-period","status":"publish","type":"post","link":"https:\/\/paradigm-shift.co.jp\/media\/goodwill-amortization-period\/","title":{"rendered":"M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3068\u306f\uff1f\u4f1a\u8a08\u57fa\u6e96\u3084\u4ed5\u8a33\u65b9\u6cd5\u306a\u3069\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

M&A\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u306f\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u305f\u8cbb\u7528\u8a08\u4e0a\u3084\u6e1b\u640d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u306e\u308c\u3093\u306f\u3001\u8cb7\u53ce\u3055\u308c\u308b\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u3068\u8cb7\u53d6\u4fa1\u683c\u306e\u5dee\u984d\u3067\u3042\u308a\u3001\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u8a08\u7b97\u65b9\u6cd5\u3084\u511f\u5374\u671f\u9593\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u3092\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u3044\u65b9\u306f\u3001\u511f\u5374\u671f\u9593\u3068\u4f1a\u8a08\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac<\/strong>\u3057\u307e\u3059\u3002
\n<\/span>\u306e\u308c\u3093\u3092\u6271\u30462\u7a2e\u985e\u306e\u4f1a\u8a08\u57fa\u6e96\u3084\u4ed5\u8a33\u65b9\u6cd5\u3092\u3042\u308f\u305b\u3066\u89e3\u8aac\u3059\u308b\u305f\u3081\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

M&A\u306b\u304a\u3051\u308b\u300c\u306e\u308c\u3093\u300d\u3068\u306f<\/span><\/h2>\n\"\"\n

M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u3068\u306f\u3001\u8cb7\u53ce\u3055\u308c\u308b\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u3068\u8cb7\u53d6\u4fa1\u683c\u306e\u5dee\u984d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

\u305d\u3082\u305d\u3082M&A\u3068\u306f\u3001\u8cb7\u53ce\u3084\u5408\u4f75\u306a\u3069\u3067\u4f01\u696d\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002
\n<\/span>M&A\u306e\u969b\u306b\u306f\u3001\u306e\u308c\u3093\u304c\u751f\u307e\u308c\u3001\u4f1a\u8a08\u4e0a\u300c\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u4f01\u696d\u304c\u57f9\u3063\u3066\u304d\u305f\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u793e\u4f1a\u3078\u306e\u4fe1\u983c\u6027\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u6280\u8853\u3001\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u300c\u7121\u5f62\u306e\u8cc7\u7523\u300d\u3092\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b<\/strong>\u306e\u3067\u3059\u3002<\/span><\/p>\n

\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

    \n
  • \u306e\u308c\u3093\u306e\u7531\u6765<\/span><\/li>\n
  • \u306e\u308c\u3093\u306e\u7a2e\u985e<\/span><\/li>\n
  • \u306e\u308c\u3093\u511f\u5374\u3068\u306f<\/span><\/li>\n
  • \u8ca0\u306e\u306e\u308c\u3093\u3068\u306f<\/span><\/li>\n<\/ul>\n

    \u305d\u308c\u305e\u308c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u3001\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u306e\u7531\u6765<\/span><\/h3>\n

    \u306e\u308c\u3093\u306e\u7531\u6765\u306f\u3001\u5e97\u8217\u306e\u8ed2\u5148\u306b\u63b2\u3052\u308b\u6696\u7c3e\uff08\u306e\u308c\u3093\uff09\u304c\u8a00\u8449\u306e\u8d77\u6e90\u3067\u3059\u3002<\/span><\/p>\n

    \u4f01\u696d\u304c\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u9867\u5ba2\u57fa\u76e4\u306a\u3069\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8868\u3057\u3066\u304a\u308a\u3001\u76ee\u306b\u898b\u3048\u306a\u3044\u4f01\u696d\u306e\u4fa1\u5024\u3092\u610f\u5473\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u5c02\u9580\u7528\u8a9e\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

    \u306a\u304a\u3001\u5efa\u7269\u3084\u8eca\u306a\u3069\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u7570\u306a\u308a\u3001\u5b9f\u4f53\u304c\u306a\u304f\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u547c\u3076<\/strong>\u306e\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u306e\u7a2e\u985e<\/span><\/h3>\n

    M&A\u3060\u3051\u3067\u306a\u304f\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3067\u3082\u3001\u306e\u308c\u3093\u3068\u3044\u3046\u8a00\u8449\u304c\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002
    \n<\/span>\u306e\u308c\u3093\u306e\u7a2e\u985e\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    \n\n\n\n\n\n
    \u306e\u308c\u3093\u3092\u4f7f\u7528\u3059\u308b\u5834\u9762<\/span><\/td>\n\u610f\u5473\u5408\u3044<\/span><\/td>\n<\/tr>\n
    M&A<\/span><\/td>\nM&A\u4fa1\u683c\u3068\u4e8b\u696d\u306b\u304b\u304b\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u306e\u5dee\u984d<\/span><\/td>\n<\/tr>\n
    \u4f1a\u8a08<\/span><\/td>\n\u53d6\u5f97\u539f\u4fa1\u3068\u3057\u3066\u306e\u652f\u6255\u5bfe\u4fa1\u7dcf\u984d\u3068\u53d7\u3051\u5165\u308c\u305f\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u306a\u3069\u7dcf\u984d\u8cc7\u7523\u306e\u5dee\u984d<\/span><\/td>\n<\/tr>\n
    \u7a0e\u52d9<\/span><\/td>\n\u652f\u6255\u5bfe\u4fa1\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u3068\u306e\u5dee\u984d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    M&A\u3067\u306f\u682a\u5f0f\u8b72\u6e21\u306b\u3088\u3063\u3066\u306e\u308c\u3093\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f1a\u8a08\u3067\u306f\u306e\u308c\u3093\u3092\u8a08\u4e0a\u3057\u307e\u305b\u3093<\/strong>\u3002<\/span><\/p>\n

    \u306a\u305c\u306a\u3089\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u969b\u306b\u5b50\u4f1a\u793e\u304c\u682a\u5f0f\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u652f\u6255\u5bfe\u4fa1\u7dcf\u984d\u3068\u7dcf\u984d\u8cc7\u7523\u3068\u306e\u5dee\u984d\u304c\u751f\u3058\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n

    \u305f\u3060\u3057\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u306e\u308c\u3093\u304c\u8a08\u4e0a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/strong>\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002
    \n<\/span>\u7a0e\u52d9\u4e0a\u306f\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u3092\u3001\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u3084\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u511f\u5374\u3068\u306f<\/span><\/h3>\n

    \u306e\u308c\u3093\u511f\u5374\u3068\u306f\u3001\u5c06\u6765\u7684\u306b\u671f\u5f85\u3055\u308c\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u3092\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

    \u305d\u3082\u305d\u3082\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u6a5f\u68b0\u3084\u5de5\u5834\u3001\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5206\u914d\u3057\u8cc7\u7523\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/span><\/p>\n

    \u6e1b\u4fa1\u511f\u5374\u306b\u3088\u3063\u3066\u3001\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u969b\u306b\u4e00\u5ea6\u3067\u7d4c\u8cbb\u8a08\u4e0a\u305b\u305a\u3001\u4f55\u5e74\u3082\u304b\u3051\u3066\u8cc7\u7523\u4fa1\u5024\u3092\u6e1b\u5c11\u3055\u305b\u306a\u304c\u3089\u4f1a\u8a08\u51e6\u7406\u3067\u304d\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

    \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u5834\u5408\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u306e\u308c\u3093\u3082\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u3067\u511f\u5374\u671f\u9593\u306b\u5206\u914d\u3057\u306a\u304c\u3089\u4f1a\u8a08\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u511f\u5374\u306e\u76ee\u7684\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u306e\u308c\u3093\u3092\u7b49\u5206\u3057\u3001\u5b89\u5b9a\u3057\u305f\u8ca1\u52d9\u72b6\u6cc1\u3092\u7dad\u6301\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

    \u8ca0\u306e\u306e\u308c\u3093\u3068\u306f<\/span><\/h3>\n

    \u306e\u308c\u3093\u306f\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001\u8ca0\u50b5\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u5b58\u5728\u3057\u307e\u3059<\/strong>\u3002
    \n<\/span>\u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\u3001\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u3092\u4e0b\u56de\u308b\u8cb7\u53d6\u91d1\u984d\u3067M&A\u3092\u884c\u3063\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u5dee\u984d\u3067\u3059\u3002<\/span><\/p>\n

    \u4f8b\u3048\u3070\u3001\u7d14\u8cc7\u752330\u5104\u5186\u306e\u4f01\u696d\u309222\u5104\u5186\u3067\u8cb7\u3044\u53d6\u3063\u305f\u5834\u5408\u30018\u5104\u5186\u304c\u8ca0\u306e\u306e\u308c\u3093\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002
    \n<\/span>\u8ca0\u306e\u306e\u308c\u3093\u306f\u3001\u683c\u5b89\u3067\u4f01\u696d\u3092\u53d6\u5f97\u3067\u304d\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u304c\u3001\u5c06\u6765\u7a3c\u3052\u308b\u5229\u76ca\u304c\u5c11\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u304c\u57f9\u3063\u3066\u304d\u305f\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u30ce\u30a6\u30cf\u30a6\u306b\u3088\u3063\u3066\u9577\u671f\u7684\u306b\u5229\u76ca\u3092\u5f97\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span><\/p>\n

    \u3057\u304b\u3057\u8ca0\u306e\u306e\u308c\u3093\u304c\u751f\u307e\u308c\u308bM&A\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u7c3f\u5916\u50b5\u52d9\u304c\u767a\u899a\u3057\u305f\u308a\u30ea\u30b9\u30c8\u30e9\u8a08\u753b\u306a\u3069\u696d\u7e3e\u4e0d\u632f\u304c\u898b\u8fbc\u307e\u308c\u305f\u308a\u3068\u3001\u4f01\u696d\u306e\u5c06\u6765\u6027\u304c\u4f4e\u3044<\/strong>\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \u901a\u5e38\u306e\u306e\u308c\u3093\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8ca1\u52d9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u304c\u3001\u8ca0\u306e\u306e\u308c\u3093\u306f\u511f\u5374\u305b\u305a\u306b\u4e00\u62ec\u3067\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001M&A\u3092\u5b9f\u65bd\u3057\u305f\u5e74\u5ea6\u306e\u53ce\u76ca\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n

    M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n\"\"\n

    M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    \u300c\u306e\u308c\u3093\uff1d\u8cb7\u53ce\u4fa1\u984d\uff0d\u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d<\/strong>\u300d<\/span><\/p>\n

    M&A\u3067\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u969b\u306e\u4fa1\u984d\u304b\u3089\u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u306e\u308c\u3093\u3092\u7b97\u51fa<\/strong>\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u3001\u300c\u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u300d\u3068\u300c\u8cb7\u53ce\u4fa1\u984d\u300d\u306f\u4f55\u304b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

    \u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d<\/span><\/h3>\n

    \u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7d14\u8cc7\u7523\u984d\u3068\u306f\u3001M&A\u3067\u8cb7\u3044\u53d6\u3089\u308c\u308b\u4f01\u696d\u306e\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u63a7\u9664\u3057\u305f\u7dcf\u8cc7\u7523<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

    \u5177\u4f53\u7684\u306b\u306f\u3001\u6642\u4fa1\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u308b\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306e\u7d14\u8cc7\u7523\u3092\u6307\u3057\u307e\u3059<\/strong>\u3002
    \n<\/span>\u6642\u4fa1\u306b\u7f6e\u304d\u63db\u3048\u3089\u308c\u306a\u3044\u4ed6\u306e\u8cc7\u7523\u306f\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \u8cb7\u53ce\u4fa1\u984d<\/span><\/h3>\n

    \u8cb7\u53ce\u4fa1\u984d\u306f\u3001\u4f01\u696d\u306e\u5c06\u6765\u6027\u3084\u73fe\u5728\u306e\u5e02\u5834\u4fa1\u5024\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306a\u3069\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u58f2\u5374\u5074\u4f01\u696d\u306e\u4fa1\u5024<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

    M&A\u306b\u304a\u3051\u308b\u8cb7\u53ce\u4fa1\u984d\u306f\u3001\u4e3b\u306b\u6b21\u306e\u65b9\u6cd5\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

    \n\n\n\n\n\n
    \u8cb7\u53ce\u4fa1\u984d\u306e\u6c42\u3081\u65b9<\/span><\/td>\n\u6982\u8981<\/span><\/td>\n<\/tr>\n
    \u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n\u5c06\u6765\u306e\u53ce\u76ca\u6027\u3092\u3082\u3068\u306b\u4f01\u696d\u4fa1\u5024\u3092\u6c7a\u3081\u308b<\/span><\/td>\n<\/tr>\n
    \u30b3\u30b9\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u6642\u4fa1\u304b\u3089\u4fa1\u5024\u3092\u6c7a\u3081\u308b<\/span><\/td>\n<\/tr>\n
    \u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/td>\n\u5e02\u5834\u306e\u58f2\u8cb7\u4fa1\u683c\u3084\u4ed6\u793e\u306e\u53d6\u5f15\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u4f01\u696d\u4fa1\u5024\u3092\u6c7a\u3081\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    \u4f01\u696d\u306e\u5c06\u6765\u6027\u3084\u53ce\u76ca\u6027\u3001\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8981\u56e0\u3092\u3082\u3068\u306b\u4fa1\u5024\u3092\u6c7a\u3081\u308b<\/strong>\u305f\u3081\u3001\u8cb7\u53ce\u4fa1\u984d\u3092\u6c42\u3081\u308b\u969b\u306f\u4e0a\u8a18\u306e\u65b9\u6cd5\u3092\u8907\u5408\u7684\u306b\u6d3b\u7528\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \u305d\u306e\u305f\u3081\u3001\u5358\u7d14\u306a\u58f2\u5374\u5074\u4f01\u696d\u306e\u6642\u4fa1\u7dcf\u8cc7\u7523\u3068\u306f\u7570\u306a\u308b\u91d1\u984d\u304c\u3001\u8cb7\u53ce\u4fa1\u984d\u3068\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u511f\u5374\u671f\u9593<\/span><\/h2>\n\"\"\n

    \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
    \n<\/span>\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306b\u95a2\u3059\u308b\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u6b63\u3057\u304f\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

      \n
    • \u6700\u957720\u5e74\u304c\u9650\u5ea6<\/strong><\/li>\n
    • \u4e00\u5ea6\u8a2d\u5b9a\u3057\u305f\u511f\u5374\u671f\u9593\u306f\u5909\u66f4\u3067\u304d\u306a\u3044<\/strong><\/li>\n
    • \u306e\u308c\u3093\u6e1b\u640d\u3068\u306e\u9055\u3044<\/strong><\/li>\n<\/ul>\n

      \u6700\u957720\u5e74\u304c\u9650\u5ea6<\/span><\/h3>\n

      \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u6700\u957720\u5e74\u304c\u9650\u5ea6\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

      20\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u308b<\/strong>\u305f\u3081\u3001\u696d\u754c\u3084\u4e8b\u696d\u306e\u7279\u6027\u3001\u4f01\u696d\u306e\u53ce\u76ca\u6027\u306a\u3069\u306b\u5fdc\u3058\u3066\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n

      \u511f\u5374\u671f\u9593\u3092\u77ed\u304f\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306f\u3001\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u304c\u591a\u304f\u306a\u308b\u305f\u3081\u3001\u5229\u76ca\u306b\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/span><\/p>\n

      \u4e00\u5ea6\u8a2d\u5b9a\u3057\u305f\u511f\u5374\u671f\u9593\u306f\u5909\u66f4\u3067\u304d\u306a\u3044<\/span><\/h3>\n

      \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\u3001\u6700\u957720\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u304c\u3001\u4e00\u5ea6\u6c7a\u3081\u308b\u3068\u5909\u66f4\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002
      \n<\/span>\u306a\u305c\u306a\u3089\u3001\u4e00\u5ea6\u8a2d\u5b9a\u3057\u305f\u511f\u5374\u671f\u9593\u3092\u81ea\u7531\u306b\u5909\u66f4\u3067\u304d\u308b\u5834\u5408\u3001\u4f1a\u8a08\u671f\u9593\u306b\u5fdc\u3058\u3066\u8a08\u4e0a\u3059\u308b\u91d1\u984d\u3092\u5909\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n

      \u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u4fdd\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u4e00\u5ea6\u8a2d\u5b9a\u3057\u305f\u511f\u5374\u671f\u9593\u306f\u5909\u66f4\u3067\u304d\u306a\u3044<\/strong>\u3088\u3046\u4f1a\u8a08\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

      \u306e\u308c\u3093\u6e1b\u640d\u3068\u306e\u9055\u3044<\/span><\/h3>\n

      \u306e\u308c\u3093\u511f\u5374\u3068\u306e\u308c\u3093\u6e1b\u640d\u306f\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u3067\u3059\u304c\u3001\u65b9\u6cd5\u3068\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002
      \n<\/span>\u306e\u308c\u3093\u511f\u5374\u306f\u3001M&A\u3067\u751f\u3058\u305f\u306e\u308c\u3093\u3092\u4e00\u5b9a\u671f\u9593\u306b\u5206\u914d\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

      \u5bfe\u3057\u3066\u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u5b9a\u671f\u7684\u306b\u306e\u308c\u3093\u306e\u4fa1\u5024\u3092\u518d\u8a55\u4fa1\u3057\u3001\u5e33\u7c3f\u4e0a\u306e\u4fa1\u5024\u3088\u308a\u4f4e\u3044\u5834\u5408\u306b\u306e\u308c\u3093\u3092\u6e1b\u5c11\u3055\u305b\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

      \u6e1b\u640d\u306e\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3057\u3001\u5e33\u7c3f\u4e0a\u3088\u308a\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u6e1b\u640d\u640d\u5931\u3092\u884c\u3044\u307e\u3059\u3002
      \n<\/span>\u6e1b\u640d\u640d\u5931\u3068\u306f\u3001\u904e\u53bb\u306b\u8a55\u4fa1\u3057\u305f\u8cc7\u7523\u4fa1\u5024\u3092\u5207\u308a\u4e0b\u3052\u3066\u4f1a\u8a08\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

      \u4f8b\u3048\u3070\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u3088\u308a\u4f01\u696d\u306e\u53ce\u76ca\u6027\u304c\u4f4e\u304f\u3001\u5229\u76ca\u3092\u4e0a\u3052\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u306e\u308c\u3093\u3092\u904e\u5927\u8a08\u4e0a\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

      \u904e\u5927\u8a08\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3001\u306e\u308c\u3093\u6e1b\u640d\u3092\u884c\u3044\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u3092\u4e00\u6c17\u306b\u6e1b\u984d\u3059\u308b\u306e\u3067\u3059\u3002
      \n<\/span>\u306e\u308c\u3093\u511f\u5374\u304c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4fa1\u5024\u3092\u6e1b\u3089\u3057\u3066\u3044\u304f\u306e\u306b\u5bfe\u3057\u3066\u3001\u306e\u308c\u3093\u6e1b\u640d\u306f\u4e00\u6c17\u306b\u4fa1\u5024\u3092\u5927\u304d\u304f\u4e0b\u3052\u308b\u70b9\u304c\u9055\u3044\u307e\u3059\u3002<\/span><\/p>\n

      \u306e\u308c\u3093\u306e\u4ed5\u8a33\u65b9\u6cd5<\/span><\/h2>\n\"\"\n

      \u306e\u308c\u3093\u306e\u4ed5\u8a33\u65b9\u6cd5\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u5408\u4f75\u306a\u3069M&A\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059<\/strong>\u3002
      \n<\/span>\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u6b63\u3057\u304f\u306e\u308c\u3093\u3092\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

        \n
      • \u682a\u5f0f\u8b72\u6e21\u30fb\u4ea4\u63db\u3067\u306e\u308c\u3093\u304c\u751f\u3058\u305f\u969b\u306e\u4ed5\u8a33\u65b9\u6cd5<\/span><\/li>\n
      • \u5408\u4f75\u306a\u3069\u3067\u306e\u308c\u3093\u304c\u751f\u3058\u305f\u969b\u306e\u4ed5\u8a33\u65b9\u6cd5<\/span><\/li>\n
      • \u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u671f\u9593\u306f5\u5e74<\/span><\/li>\n
      • \u306e\u308c\u3093\u306e\u4ed5\u8a33\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/span><\/li>\n<\/ul>\n

        \u306a\u304a\u3001\u524d\u63d0\u3068\u3057\u3066\u3001\u6b21\u306e\u6761\u4ef6\u3067M&A\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n

          \n
        • \u58f2\u5374\u5074\u4f01\u696d\uff08A\u793e\uff09\uff1a\u8cc7\u75232,500\u3001\u8ca0\u50b51,800\u3001\u7d14\u8cc7\u7523700<\/strong><\/span><\/li>\n
        • \u8cb7\u53ce\u5074\u4f01\u696d\uff08B\u793e\uff09\uff1a\u8cc7\u75233,700\u3001\u8ca0\u50b52,200\u3001\u7d14\u8cc7\u75231,500<\/strong><\/span><\/li>\n
        • \u53d6\u5f97\u5bfe\u4fa1\uff1a800<\/strong><\/span><\/li>\n<\/ul>\n

          \u682a\u5f0f\u8b72\u6e21\u30fb\u4ea4\u63db\u306e\u30b1\u30fc\u30b9<\/span><\/h3>\n

          \u682a\u5f0f\u8b72\u6e21\u3084\u4ea4\u63db\u3067\u306e\u308c\u3093\u304c\u751f\u3058\u305f\u969b\u306e\u4ed5\u8a33\u65b9\u6cd5<\/strong>\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

          \u300c\u5358\u4f53\u8ca1\u52d9\u8af8\u8868<\/strong>\u300d<\/span><\/p>\n

          \n\n\n\n\n\n
          \u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
          \u5b50\u4f1a\u793e\u682a\u5f0f<\/span><\/td>\n800<\/span><\/td>\n\u73fe\u91d1<\/span><\/td>\n800<\/span><\/td>\n<\/tr>\n
          \u8cc7\u7523<\/span><\/td>\n3700<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n2,200<\/span><\/td>\n<\/tr>\n
          <\/td>\n\u7d14\u8cc7\u7523<\/span><\/td>\n1,500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

          \u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/strong>\u300d<\/span><\/p>\n

          \n\n\n\n\n\n\n
          \u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
          \u7dcf\u8cc7\u7523<\/span><\/td>\n700<\/span><\/td>\n\u5b50\u4f1a\u793e\u682a\u5f0f<\/span><\/td>\n800<\/span><\/td>\n<\/tr>\n
          \u306e\u308c\u3093<\/span><\/td>\n100<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n2,200<\/span><\/td>\n<\/tr>\n
          \u8cc7\u7523<\/span><\/td>\n4,500<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n4,000<\/span><\/td>\n<\/tr>\n
          \u306e\u308c\u3093<\/span><\/td>\n100<\/span><\/td>\n\u7d14\u8cc7\u7523<\/span><\/td>\n600<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

           <\/p>\n

          \u5408\u4f75\u306a\u3069\u306e\u30b1\u30fc\u30b9<\/span><\/h3>\n

          \u5408\u4f75\u306a\u3069\u3067M&A\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33\u65b9\u6cd5<\/strong>\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

          \u300c\u5358\u4f53\u8ca1\u52d9\u8af8\u8868<\/strong>\u300d<\/span><\/p>\n

          \n\n\n\n\n\n\n
          \u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
          \u8cc7\u7523<\/span><\/td>\n2,500<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n1,800<\/span><\/td>\n<\/tr>\n
          \u306e\u308c\u3093<\/span><\/td>\n100<\/span><\/td>\n\u73fe\u91d1<\/span><\/td>\n800<\/span><\/td>\n<\/tr>\n
          \u8cc7\u7523<\/span><\/td>\n5,400<\/span><\/td>\n\u8ca0\u50b5<\/span><\/td>\n4,000<\/span><\/td>\n<\/tr>\n
          \u306e\u308c\u3093<\/span><\/td>\n100<\/span><\/td>\n\u7d14\u8cc7\u7523<\/span><\/td>\n1,500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

          \u306a\u304a\u5408\u4f75\u306e\u5834\u5408\u306f\u9023\u7d50\u3067\u306e\u4ed5\u8a33\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002
          \n<\/span>\u5408\u4f75\u306e\u5834\u5408\u306f\u3001\u9023\u7d50\u3068\u5358\u4f53\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u540c\u69d8\u3067\u3059\u3002<\/span><\/p>\n

          \u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u671f\u9593\u306f5\u5e74<\/span><\/h3>\n

          \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\u4f1a\u8a08\u57fa\u6e96\u3067\u6700\u957720\u5e74\u3067\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306f5\u5e74\u9593<\/strong>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
          \n<\/span>5\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u671f\u9593\u306f5\u5e74\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

          \u78ba\u5b9a\u7533\u544a\u306e\u624b\u9593\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u511f\u5374\u671f\u9593\u3092\u7a0e\u52d9\u4e0a\u306e\u671f\u9593\u3068\u540c\u30585\u5e74\u9593\u306b\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u30821\u3064\u306e\u624b<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

          \u306e\u308c\u3093\u306e\u4ed5\u8a33\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/span><\/h3>\n

          M&A\u304c\u682a\u5f0f\u8b72\u6e21\u3084\u4ea4\u63db\u3001\u5408\u4f75\u3067\u884c\u308f\u308c\u305f\u304b\u306b\u3088\u3063\u3066\u3001\u306e\u308c\u3093\u306e\u4ed5\u8a33\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002
          \n<\/span>\u3057\u304b\u3057\u3001\u5358\u4f53\u3067\u306e\u4ed5\u8a33\u65b9\u6cd5\u306f\u7570\u306a\u308a\u307e\u3059<\/strong>\u304c\u3001\u9023\u7d50\u3067\u306fM&A\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5dee\u7570\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

          \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u3042\u308c\u3070\u3001\u682a\u5f0f\u8b72\u6e21\u3084\u4ea4\u63db\u3001\u5408\u4f75\u3067M&A\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u540c\u69d8\u306e\u7d50\u679c\u306b\u306a\u308b<\/strong>\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

          \u306e\u308c\u3093\u3092\u6271\u3046\u969b\u306e2\u7a2e\u985e\u306e\u4f1a\u8a08\u57fa\u6e96<\/span><\/h2>\n\"\"\n

          \u306e\u308c\u3093\u3092\u6271\u3046\u969b\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u4e3b\u306b\u6b21\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/span><\/p>\n

            \n
          • \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/strong><\/li>\n
          • \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/strong><\/li>\n<\/ul>\n

            \u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u3001\u306e\u308c\u3093\u306e\u6271\u3044\u65b9\u304c\u5909\u308f\u308a\u307e\u3059<\/strong>\u3002
            \n<\/span>\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u3067\u60a9\u307e\u306a\u3044\u3088\u3046\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

            \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96<\/span><\/h3>\n

            \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304c\u8a2d\u5b9a\u3057\u305f\u56fd\u5185\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u6307\u6a19<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

            \u65e5\u672c\u306e\u6cd5\u5f8b\u3084\u6587\u5316\u3001\u5e02\u5834\u306e\u6163\u7fd2\u3092\u3082\u3068\u306b\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u56fd\u5185\u306e\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u5411\u3051\u306b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u306e\u898f\u5b9a\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

            \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3092\u6700\u957720\u5e74\u306b\u8a2d\u5b9a<\/strong>\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u5c06\u6765\u6027\u3084\u4fa1\u5024\u3092\u898b\u6975\u3081\u3066\u671f\u9593\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n

            \u30e1\u30ea\u30c3\u30c8<\/span><\/h4>\n

            \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u898b\u8fbc\u3093\u3067\u3001\u511f\u5374\u3067\u304d\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002
            \n<\/span>\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3063\u3066\u304a\u304f\u3068\u3001\u6e1b\u640d\u51e6\u7406\u3092\u5b9f\u65bd\u3059\u308b\u53ef\u80fd\u6027\u304c\u6e1b\u308a\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u4e8b\u52d9\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

            \u307e\u305f\u4f01\u696d\u306e\u4fa1\u5024\u3092\u4e88\u6e2c\u3057\u306a\u304c\u3089\u511f\u5374\u3067\u304d\u308b<\/strong>\u305f\u3081\u3001\u4e00\u5ea6\u306b\u306e\u308c\u3093\u3092\u8a08\u4e0a\u3059\u308b\u4e8b\u614b\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

            \u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h4>\n

            \u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u306e\u308c\u3093\u3092\u6c7a\u3081\u308b\u8981\u7d20\u304c\u5b9a\u671f\u7684\u306b\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u5229\u76ca\u306b\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n

            \u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u5834\u5408\u306b\u3001\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/span><\/p>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/span><\/h3>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u304c\u8a2d\u5b9a\u3057\u305f\u4e16\u754c\u4e2d\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u306f\u3001\u306e\u308c\u3093\u306f\u5c06\u6765\u7684\u306b\u5229\u76ca\u3092\u751f\u3080\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u306e\u308c\u3093\u511f\u5374\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n

            \u306e\u308c\u3093\u304c\u5b9a\u671f\u7684\u306b\u511f\u5374\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u6bce\u5e74\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u5b9f\u65bd\u3055\u308c\u307e\u3059<\/strong>\u3002
            \n<\/span>\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u3001\u5e33\u7c3f\u4e0a\u306e\u306e\u308c\u3093\u304c\u73fe\u5728\u306e\u5e02\u5834\u4fa1\u5024\u3092\u4e0a\u56de\u3063\u3066\u3044\u306a\u3044\u304b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u305f\u3081\u306b\u3001\u6bce\u5e74\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

            \u30e1\u30ea\u30c3\u30c8<\/span><\/h4>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u306e\u308c\u3093\u975e\u511f\u5374\u3068\u547c\u3070\u308c\u308b\u3088\u3046\u306b\u3001\u306e\u308c\u3093\u511f\u5374\u8cbb\u306e\u8ca0\u62c5\u304c\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002
            \n<\/span>\u306e\u308c\u3093\u511f\u5374\u8cbb\u306f\u3001\u8ca9\u58f2\u8cbb\u3084\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u5229\u76ca\u3092\u5727\u8feb\u3057\u307e\u3059\u3002<\/span><\/p>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u306f\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u308f\u306a\u3044\u305f\u3081\u3001\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b\u5fc3\u914d\u304c\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<\/span><\/p>\n

            \u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h4>\n

            \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u6bce\u5e74\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002
            \n<\/span>\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u624b\u9593\u304c\u5897\u3048\u308b\u305f\u3081\u3001\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306b\u6bd4\u3079\u3066\u30bf\u30b9\u30af\u304c\u591a\u3044<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

            \u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n\"\"\n

            \u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/strong>\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

              \n
            • \u6e1b\u640d\u306b\u3088\u308b\u5927\u304d\u306a\u640d\u5931\u3092\u7de9\u548c\u3059\u308b<\/span><\/li>\n
            • \u5927\u5e45\u306a\u8d64\u5b57\u8a08\u4e0a\u3092\u907f\u3051\u3089\u308c\u308b<\/span><\/li>\n
            • \u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u308b<\/span><\/li>\n<\/ul>\n

              \u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u3079\u304d\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

              \u6e1b\u640d\u306b\u3088\u308b\u5927\u304d\u306a\u640d\u5931\u3092\u7de9\u548c\u3059\u308b<\/span><\/h3>\n

              \u306e\u308c\u3093\u511f\u5374\u306f\u3001\u6e1b\u640d\u306b\u3088\u308b\u5927\u304d\u306a\u640d\u5931\u3092\u7de9\u548c\u3059\u308b<\/strong>\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002
              \n<\/span>\u306e\u308c\u3093\u6e1b\u640d\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u6e1b\u984d\u3057\u305f\u91d1\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u591a\u984d\u306e\u7279\u5225\u640d\u5931\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n

              \u4e00\u5ea6\u306b\u5927\u304d\u306a\u8ca1\u52d9\u4e0a\u306e\u885d\u6483\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u3001\u6e1b\u640d\u306b\u3088\u308b\u640d\u5931\u3092\u7de9\u548c\u3067\u304d\u308b\u305f\u3081\u3001\u682a\u4fa1\u3092\u5b89\u5b9a\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

              \u5927\u5e45\u306a\u8d64\u5b57\u8a08\u4e0a\u3092\u907f\u3051\u3089\u308c\u308b<\/span><\/h3>\n

              \u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308c\u3070\u3001\u5927\u5e45\u306a\u8d64\u5b57\u8a08\u4e0a\u3092\u907f\u3051\u3089\u308c\u307e\u3059<\/strong>\u3002
              \n<\/span>M&A\u306b\u3088\u3063\u3066\u5927\u898f\u6a21\u306a\u53d6\u5f97\u3092\u3057\u305f\u5e74\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u5927\u5e45\u306a\u8d64\u5b57\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

              \u3057\u304b\u3057\u3001\u306e\u308c\u3093\u511f\u5374\u306b\u3088\u3063\u3066\u8d64\u5b57\u8a08\u4e0a\u3092\u9577\u671f\u7684\u306b\u5206\u914d\u3059\u308c\u3070\u3001\u5229\u76ca\u3078\u306e\u5f71\u97ff\u3092\u7de9\u548c\u3067\u304d\u307e\u3059<\/strong>\u3002
              \n<\/span>\u4f01\u696d\u306e\u53ce\u76ca\u6027\u3092\u5b89\u5b9a\u3055\u305b\u3001\u5e02\u5834\u3084\u6295\u8cc7\u5bb6\u305f\u3061\u306b\u8ca1\u52d9\u72b6\u6cc1\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u305f\u3081\u306b\u3001\u306e\u308c\u3093\u511f\u5374\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/span><\/p>\n

              \u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u308b<\/span><\/h3>\n

              \u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3048\u3070\u3001M&A\u306b\u3088\u3063\u3066\u8cb7\u53ce\u3057\u305f\u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3067\u304d\u307e\u3059<\/strong>\u3002
              \n<\/span>\u4f01\u696d\u306e\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u53ce\u76ca\u6027\u306a\u3069\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u3088\u3046\u306b\u6c38\u7d9a\u7684\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

              \u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3057\u7d4c\u55b6\u6226\u7565\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3001M&A\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u8cc7\u7523\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

              \u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n\"\"\n

              \u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

                \n
              • \u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b<\/span><\/li>\n
              • \u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u304c\u96e3\u3057\u3044<\/span><\/li>\n
              • \u30d3\u30b8\u30cd\u30b9\u306e\u72b6\u6cc1\u3092\u78ba\u5b9f\u306b\u628a\u63e1\u3067\u304d\u308b\u8a33\u3067\u306f\u306a\u3044<\/span><\/li>\n<\/ul>\n

                \u306e\u308c\u3093\u511f\u5374\u306f\u3001\u8ca1\u52d9\u72b6\u6cc1\u306b\u8907\u6570\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
                \n<\/span>\u30e1\u30ea\u30c3\u30c8\u3060\u3051\u3067\u306a\u304f\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3046\u3079\u304d\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                \u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b<\/span><\/h3>\n

                \u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b<\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
                \n<\/span>\u4f8b\u3048\u3070\u3001\u6700\u957720\u5e74\u9593\u306e\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306f\u300120\u5e74\u9593\u3082\u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u307e\u3059\u3002<\/span><\/p>\n

                M&A\u306b\u3088\u3063\u3066\u65b0\u305f\u306a\u5229\u76ca\u3092\u751f\u307f\u51fa\u3055\u306a\u3051\u308c\u3070\u3001\u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u5727\u8feb\u3057\u7d4c\u55b6\u3092\u8d64\u5b57\u5316\u3055\u305b\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                \u5229\u76ca\u3092\u5727\u8feb\u3057\u3066\u7d4c\u55b6\u304c\u8d64\u5b57\u5316\u3059\u308b\u3068\u3001\u6295\u8cc7\u5bb6\u305f\u3061\u306e\u8a55\u4fa1\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u305f\u3081\u3001\u306e\u308c\u3093\u511f\u5374\u306f\u614e\u91cd\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

                \u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u304c\u96e3\u3057\u3044<\/span><\/h3>\n

                \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f20\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u81ea\u7531\u306b\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u304c\u3001\u614e\u91cd\u306b\u671f\u9593\u3092\u6c7a\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u306f\u3001\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u8cc7\u7523\u3067\u3059\u3002
                \n<\/span>\u511f\u5374\u671f\u9593\u3092\u9069\u5207\u306b\u898b\u7a4d\u3082\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u9577\u671f\u7684\u306b\u7d4c\u55b6\u3092\u5727\u8feb\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                \u307e\u305f\u3001\u4e00\u5ea6\u8a2d\u5b9a\u3057\u305f\u511f\u5374\u671f\u9593\u306f\u5909\u66f4\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u8ca1\u52d9\u6226\u7565\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                \u30d3\u30b8\u30cd\u30b9\u306e\u72b6\u6cc1\u3092\u78ba\u5b9f\u306b\u628a\u63e1\u3067\u304d\u308b\u8a33\u3067\u306f\u306a\u3044<\/span><\/h3>\n

                \u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3063\u3066\u3082\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u72b6\u6cc1\u3092\u78ba\u5b9f\u306b\u628a\u63e1\u3067\u304d\u308b\u8a33\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002
                \n<\/span>\u305d\u3082\u305d\u3082\u306e\u308c\u3093\u306f\u3001\u53ce\u76ca\u6027\u3084\u6280\u8853\u3001\u30ce\u30a6\u30cf\u30a6\u306a\u3069\u3092\u542b\u3080\u4f01\u696d\u306e\u4fa1\u5024\u3092\u8868\u3059\u6307\u6a19\u3067\u3059\u3002<\/span><\/p>\n

                \u3057\u304b\u3057\u6b63\u78ba\u306b\u4f01\u696d\u306e\u4fa1\u5024\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u884c\u3063\u3066\u3082\u73fe\u5b9f\u3067\u5909\u52d5\u3059\u308b\u4f01\u696d\u306e\u4fa1\u5024\u306b\u53cd\u6620\u3067\u304d\u306a\u3044<\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u511f\u5374\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3066\u3001\u5b9f\u65bd\u3059\u308b\u3079\u304d\u304b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                M&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3068\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3088\u3046<\/span><\/h2>\n\"\"\n

                M<\/span>&A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u511f\u5374\u671f\u9593\u3068\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3066\u304a\u3051\u3070\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u511f\u5374\u306f\u3001\u6e1b\u640d\u306b\u3088\u308b\u5927\u304d\u306a\u640d\u5931\u3092\u7de9\u548c\u3057\u3001\u5927\u5e45\u306a\u8d64\u5b57\u8a08\u4e0a\u3092\u907f\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u682a\u4fa1\u3092\u5b89\u5b9a\u3055\u305b\u3089\u308c\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                \u307e\u305f\u3001\u306e\u308c\u3093\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3057\u3001M&A\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u8cc7\u7523\u3092\u6709\u52b9\u6d3b\u7528\u3057\u305f\u6226\u7565\u7acb\u6848\u304c\u53ef\u80fd\u3067\u3059\u3002
                \n<\/span>\u3057\u304b\u3057\u3001\u306e\u308c\u3093\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u3068\u3001\u511f\u5374\u5206\u304c\u5229\u76ca\u3092\u5727\u8feb\u3057\u3001\u7d4c\u55b6\u3092\u8d64\u5b57\u5316\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306f\u3001\u4e00\u5ea6\u8a2d\u5b9a\u3059\u308b\u3068\u5909\u66f4\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u614e\u91cd\u306b\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u511f\u5374\u671f\u9593\u306e\u8a2d\u5b9a\u306b\u60a9\u3093\u3060\u969b\u306f\u3001M&A\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

                M\uff06A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3068\u3057\u3066M&A\u306b\u95a2\u9023\u3059\u308b\u4e00\u9023\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u5951\u7d04\u6210\u7acb\u307e\u3067\u306e\u53d6\u308a\u307e\u3068\u3081\u5f79\u3092\u62c5\u3063\u3066\u3044\u308b\u300c\u682a\u5f0f\u4f1a\u793e\u30d1\u30e9\u30c0\u30a4\u30e0\u30b7\u30d5\u30c8<\/strong>\u300d\u306f\u30012011\u5e74\u306e\u8a2d\u7acb\u4ee5\u6765\u8c4a\u5bcc\u306a\u77e5\u8b58\u3084\u7d4c\u9a13\u306e\u3082\u3068IT\u9818\u57df\u306b\u529b\u3092\u5165\u308c\u3001\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3084\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

                \u30d1\u30e9\u30c0\u30a4\u30e0\u30b7\u30d5\u30c8\u304c\u9078\u3070\u308c\u308b4\u3064\u306e\u7279\u5fb4<\/strong><\/p>\n

                  \n
                • IT\u9818\u57df\u306b\u7279\u5316\u3057\u305fM&A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/span><\/li>\n
                • IT\u696d\u754c\u306e\u8c4a\u5bcc\u306a\u60c5\u5831\u529b<\/span><\/li>\n
                • \u300c\u7d0d\u5f97\u611f\u300d\u3068\u300c\u6e80\u8db3\u611f\u300d\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9<\/span><\/li>\n
                • \u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30c1\u30fc\u30e0\u306b\u3088\u308b\u9069\u5207\u306a\u6848\u4ef6\u7d44\u6210<\/span><\/li>\n<\/ul>\n

                  M&A\u3067\u81ea\u793e\u3092\u58f2\u5374\u3057\u305f\u3044\u3068\u8003\u3048\u308b\u7d4c\u55b6\u8005\u3084\u62c5\u5f53\u8005\u306e\u65b9\u306f\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

                  \u307e\u305fM&A\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30b3\u30c4\u306b\u3064\u3044\u3066\u516814\u30da\u30fc\u30b8\u306b\u6e21\u3063\u3066\u8aac\u660e\u3057\u305f\u8cc7\u6599\u3092\u7121\u6599\u3067\u3054\u63d0\u4f9b<\/strong>\u3057\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                  M&A\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u306f\u8cc7\u7523\u8a08\u4e0a\u3057\u3066\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u305f\u8cbb\u7528\u8a08\u4e0a\u3084\u6e1b\u640d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u306e\u308c\u3093\u306f\u3001\u8cb7\u53ce\u3055\u308c\u308b\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u3068\u8cb7\u53d6\u4fa1\u683c\u306e\u5dee\u984d\u3067\u3042\u308a\u3001\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u8a08\u7b97\u65b9\u6cd5\u3084\u511f\u5374\u671f\u9593\u3092\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a…<\/p>\n","protected":false},"author":34,"featured_media":6747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-6745","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-manda","8":"article"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/6745","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/comments?post=6745"}],"version-history":[{"count":8,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/6745\/revisions"}],"predecessor-version":[{"id":6813,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/6745\/revisions\/6813"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/media\/6747"}],"wp:attachment":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/media?parent=6745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/categories?post=6745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/tags?post=6745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}