{"id":702,"date":"2021-05-29T19:45:46","date_gmt":"2021-05-29T10:45:46","guid":{"rendered":"https:\/\/paradigm-shift.co.jp\/media\/?p=702"},"modified":"2021-05-31T15:48:33","modified_gmt":"2021-05-31T06:48:33","slug":"ma-noren","status":"publish","type":"post","link":"https:\/\/paradigm-shift.co.jp\/media\/ma-noren\/","title":{"rendered":"M&amp;A\u306e\u300c\u306e\u308c\u3093\u300d\u3068\u306f\uff1f\u4f1a\u8a08\u51e6\u7406\u3084\u6ce8\u610f\u70b9\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u8996\u70b9\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u306e\u308c\u3093\u300d\u3068\u306f\u3001<span class=\"span__stk_maker_blue\" style=\"color: 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decoding=\"async\" class=\"aligncenter size-full wp-image-715\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/3.jpg\" alt=\"\" width=\"660\" height=\"467\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/3.jpg 660w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/3-300x212.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\n<p>M&amp;A\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u4ee3\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u300c<span 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class=\"span__stk_maker_blue\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3088\u3046\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3001<strong>\u6e1b\u4fa1\u511f\u5374<\/strong>\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001<strong>\u306e\u308c\u3093\u4ee3\u306e\u6e1b\u4fa1\u511f\u5374<\/strong>\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306f\u6e1b\u4fa1\u511f\u5374\u304c\u5fc5\u8981<\/h3>\n<p><strong>\u6e1b\u4fa1\u511f\u5374<\/strong>\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3092\u305d\u306e\u5e74\u306b\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6a29\u5229\u306e\u5b58\u7d9a\u671f\u9593\u3082\u3057\u304f\u306f\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5206\u5272\u3057\u305f\u91d1\u984d\u305a\u3064\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5de5\u5834\u3092\u5efa\u8a2d\u3057\u305f\u5834\u5408\u3001\u5de5\u5834\u306f\u9577\u5e74\u306b\u6e21\u3063\u3066\u4f7f\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u5efa\u8a2d\u3057\u305f\u5e74\u3060\u3051\u306b\u5efa\u8a2d\u8cbb\u306a\u3069\u306e\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u3001\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u5373\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5de5\u5834\u306e\u8010\u7528\u5e74\u6570\u304c15\u5e74\u3067\u3042\u308c\u3070\u3001\u8cbb\u7528\u306e\u3046\u306115\u5206\u306e1\u309215\u5e74\u9593\u306b\u5206\u5272\u3057\u3001\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u306e\u308c\u3093\u3082\u5de5\u5834\u3068\u540c\u69d8\u3067<strong>\u4fa1\u5024\u304c\u6c38\u4e45\u306b\u7d9a\u304f\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u3042\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u6280\u8853\u304c\u73fe\u57281\u5104\u5186\u306e\u4fa1\u5024\u3060\u3068\u3057\u3066\u3082\u300110\u5e74\u5f8c\u306b\u306f\u4e00\u5207\u4f7f\u308f\u308c\u306a\u3044\u6280\u8853\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span class=\"span__stk_maker_blue\">\u306e\u308c\u3093\u3082\u5de5\u5834\u3084\u6a5f\u68b0\u3068\u540c\u69d8\u306b\u4e00\u5b9a\u671f\u9593\u5185\u3067\u511f\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>\u306e\u308c\u3093\u4ee3\u306e\u511f\u5374\u671f\u9593\u306f\u4e0a\u965020\u5e74<\/h3>\n<p>\u306e\u308c\u3093\u4ee3\u306e\u511f\u5374\u306f\u4f55\u5341\u5e74\u306b\u3082\u5206\u5272\u3057\u3066\u3044\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001<span class=\"span__stk_maker_blue\">\u306e\u308c\u3093\u306e\u6a29\u5229\u3092\u5b58\u7d9a\u3067\u304d\u308b\u4e0a\u965020\u5e74\u4ee5\u5185\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6301\u7d9a\u3059\u308b<strong>\u8010\u7528\u5e74\u6570<\/strong>\u3092\u3001\u306e\u308c\u3093\u4ee3\u306e\u511f\u5374\u671f\u9593\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306f\u3042\u304f\u307e\u3067\u3082<strong>\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u5373\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4eee\u306b\u511f\u5374\u671f\u9593\u3092\u9577\u304f\u8a2d\u5b9a\u3057\u3059\u304e\u305f\u5834\u5408\u306b\u306f\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6301\u7d9a\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u6307\u6458\u3055\u308c\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5bfe\u3057\u3066\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u3092\u77ed\u304f\u8a2d\u5b9a\u3059\u308b\u3068\u30011\u5e74\u3042\u305f\u308a\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3059\u304e\u308b\u305f\u3081\u3001\u55b6\u696d\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b\u5371\u967a\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6301\u7d9a\u3059\u308b\u8010\u7528\u5e74\u6570\u3092\u53c2\u8003\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3067\u306f\u511f\u5374\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/h3>\n<p><strong>IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09<\/strong>\u3068\u306f\u3001\u6d77\u5916\u306e\u591a\u304f\u306e\u56fd\u3005\u304c\u63a1\u7528\u3059\u308b\u56fd\u969b\u7684\u306b\u5171\u901a\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e<span class=\"span__stk_maker_blue\">IFRS\u3068\u65e5\u672c\u57fa\u6e96\u3068\u3067\u306f\u3001\u306e\u308c\u3093\u4ee3\u306e\u511f\u5374\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u65e5\u672c\u57fa\u6e96\uff1a20\u5e74\u9593\u4ee5\u5185\u306e\u4e00\u5b9a\u671f\u9593\u3067\u306e\u308c\u3093\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u304a\u3053\u306a\u3046<\/li>\n<li>IFRS\uff1a\u306e\u308c\u3093\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u304a\u3053\u306a\u308f\u306a\u3044<\/li>\n<\/ul>\n<p>IFRS\u3067\u306f1\u5e74\u306b1\u56de\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u3092\u78ba\u8a8d\u3059\u308b\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u306e\u308c\u3093\u306e\u6e1b\u4fa1\u511f\u5374\u3092\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066M&amp;A\u3067\u8cb7\u53ce\u3057\u305f\u306e\u308c\u3093\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u7d9a\u3051\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u4e07\u304c\u4e00\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3068\u5224\u65ad\u3055\u308c\u305f\u969b\u306b\u306f\u3001<strong>\u8cbb\u7528\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u8a08\u4e0a\u3059\u308b<\/strong>\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h2>M&amp;A\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u306b\u3064\u3044\u3066<\/h2>\n<img decoding=\"async\" class=\"aligncenter size-full wp-image-717\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/5.jpg\" alt=\"\" width=\"660\" height=\"440\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/5.jpg 660w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/5-300x200.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\n<p><span class=\"span__stk_maker_blue\">\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u306b\u3088\u3063\u3066\u3001M&amp;A\u304c\u5931\u6557\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u3068\u306f\u3001M&amp;A\u3067\u4f01\u696d\u306e\u8cb7\u53ce\u5f8c\u306b\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3001\u306e\u308c\u3093\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u3067\u304d\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u306e\u308c\u3093\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u306b\u3088\u3063\u3066\u6e1b\u984d\u3057\u305f\u5206\u306e\u306e\u308c\u3093\u4ee3\u306f\u3001<strong>\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u5de8\u984d\u306eM&amp;A\u3067\u306f\u306e\u308c\u3093\u4ee3\u3082\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u306b\u3088\u308b\u640d\u5931\u306e\u8a08\u4e0a\u3067\u7d4c\u55b6\u3092\u7d9a\u884c\u3067\u304d\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u304c\u3001M&amp;A\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u5931\u6557\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u305d\u3046\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001<strong>\u306e\u308c\u3093\u304c\u6e1b\u640d\u3059\u308b\u6839\u672c\u7684\u306a\u7406\u7531\u3092\u7406\u89e3\u3057\u3001\u56de\u907f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306b\u3088\u3063\u3066\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u7406\u7531<\/h3>\n<p>M&amp;A\u5f8c\u306b\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u304c\u767a\u751f\u3059\u308b\u7406\u7531\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u304c\u3001\u304a\u3082\u306b\u4e0b\u8a18\u306e2\u3064\u306b\u96c6\u7d04\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>M&amp;A\u3067\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u4e0d\u8db3<\/li>\n<li>\u8cb7\u53ce\u5f8c\u306e\u696d\u7e3e\u60aa\u5316<\/li>\n<\/ul>\n<h4>M&amp;A\u3067\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u4e0d\u8db3<\/h4>\n<p>\u306e\u308c\u3093\u306b\u3088\u3063\u3066\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b1\u3064\u76ee\u306e\u7406\u7531\u306f\u3001<span class=\"span__stk_maker_blue\">\u58f2\u308a\u624b\u4f01\u696d\u306e\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u306a\u3069\u3092\u8abf\u67fb\u3059\u308b\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u4e0d\u8db3\u3067\u3059\u3002<\/span><\/p>\n<p>M&amp;A\u3067\u306f\u3001\u58f2\u308a\u624b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u6cc1\u3084\u8cb7\u53ce\u5f8c\u306e\u81ea\u793e\u3078\u306e\u30b7\u30ca\u30b8\u30fc\u6027\u306a\u3069\u3092\u63a8\u3057\u91cf\u3063\u305f\u3046\u3048\u3067\u8cb7\u53ce\u4fa1\u683c\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001M&amp;A\u306b\u304a\u3044\u3066\u76f8\u624b\u4f01\u696d\u306e\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u4e2d\u3067\u8cb7\u53ce\u3092\u304a\u3053\u306a\u3046\u3068\u3001<\/p>\n<ul>\n<li>\u9ad8\u5024\u3067\u8cb7\u53ce\u3057\u3066\u3057\u307e\u3044\u3001\u5b9f\u969b\u306e\u4fa1\u5024\u3068\u304b\u3051\u96e2\u308c\u3066\u3057\u307e\u3046<\/li>\n<li>\u30ea\u30b9\u30c8\u30e9\u8a08\u753b\u306a\u3069\u306e\u601d\u308f\u306c\u30ea\u30b9\u30af\u306e\u9855\u5728\u5316<\/li>\n<li>\u898b\u8fbc\u3093\u3060\u53ce\u76ca\u304c\u4e0a\u3052\u3089\u308c\u306a\u3044<\/li>\n<\/ul>\n<p>\u306e\u3088\u3046\u306a\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001M&amp;A\u3067\u306e\u308c\u3093\u4ee3\u306e\u59a5\u5f53\u306a\u4fa1\u683c\u8a2d\u5b9a\u3092\u304a\u3053\u306a\u3046\u4e0a\u3067\u3001<strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/p>\n<h4>\u8cb7\u53ce\u5f8c\u306e\u696d\u7e3e\u60aa\u5316<\/h4>\n<p>2\u3064\u76ee\u306e\u7406\u7531\u306f\u3001<span class=\"span__stk_maker_blue\">M&amp;A\u3067\u8cb7\u53ce\u5f8c\u306e\u696d\u7e3e\u60aa\u5316\u3067\u3059\u3002<\/span><\/p>\n<p>\u305d\u3082\u305d\u3082\u3001M&amp;A\u3067\u306e\u4fa1\u683c\u8a2d\u5b9a\u306f\u4f01\u696d\u306e\u73fe\u5728\u4fa1\u5024\u306b\u52a0\u3048\u3001\u5c06\u6765\u306e\u53ce\u76ca\u6027\u3092\u898b\u8fbc\u3093\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u898b\u8fbc\u3093\u3060\u53ce\u76ca\u6027\u3092\u51fa\u305b\u306a\u3044\u5834\u5408\u306b\u306f\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u3067\u304d\u306a\u3044\u3068\u5224\u65ad<\/strong>\u3055\u308c\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>M&amp;A\u5f8c\u306e\u696d\u7e3e\u60aa\u5316\u306e\u304a\u3082\u306a\u8981\u56e0\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>M&amp;A\u6642\u70b9\u3067\u58f2\u308a\u624b\u304c\u3042\u3048\u3066\u696d\u7e3e\u60aa\u5316\u306e\u73fe\u72b6\u3092\u4f1d\u3048\u306a\u304b\u3063\u305f<\/li>\n<li>PMI\u304c\u4e0d\u5341\u5206\u3060\u3063\u305f\u3053\u3068\u3067\u3001\u7d50\u679c\u3092\u51fa\u305b\u306a\u304b\u3063\u305f<\/li>\n<li>M&amp;A\u304c\u76ee\u7684\u3068\u306a\u308a\u3001\u8cb7\u53ce\u5f8c\u306e\u7d4c\u55b6\u304c\u758e\u304b\u306b\u306a\u3063\u305f<\/li>\n<\/ul>\n<p>\u306e\u308c\u3093\u306e\u6e1b\u640d\u3092\u8d77\u3053\u3055\u306a\u3044\u305f\u3081\u306b\u3082\u3001<strong>\u5b9f\u969b\u306e\u4fa1\u683c\u3068\u8cb7\u53ce\u4fa1\u683c\u306e\u5dee\u3092\u6e1b\u3089\u3059\u7d4c\u55b6\u52aa\u529b\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<h2>\u30de\u30a4\u30ca\u30b9\u306e\u7121\u5f62\u4fa1\u5024\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306b\u6ce8\u610f<\/h2>\n<img decoding=\"async\" class=\"aligncenter size-full wp-image-718\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/6.jpg\" alt=\"\" width=\"660\" height=\"468\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/6.jpg 660w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/6-300x213.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\n<p><span 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decoding=\"async\" class=\"aligncenter size-full wp-image-719\" src=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/7.jpg\" alt=\"\" width=\"660\" height=\"467\" srcset=\"https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/7.jpg 660w, https:\/\/paradigm-shift.co.jp\/media\/wp-content\/uploads\/2021\/05\/7-300x212.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\n<p>M&amp;A\u3092\u5c11\u3057\u3067\u3082\u6709\u5229\u306a\u6761\u4ef6\u3067\u9032\u3081\u308b\u305f\u3081\u306b\u3001<span 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