{"id":7086,"date":"2025-02-18T14:14:09","date_gmt":"2025-02-18T05:14:09","guid":{"rendered":"https:\/\/paradigm-shift.co.jp\/media\/?p=7086"},"modified":"2025-02-18T14:14:09","modified_gmt":"2025-02-18T05:14:09","slug":"goodwill-impairment","status":"publish","type":"post","link":"https:\/\/paradigm-shift.co.jp\/media\/goodwill-impairment\/","title":{"rendered":"\u306e\u308c\u3093\u6e1b\u640d\u3068\u306f\uff1f\u511f\u5374\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u30fb\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u3092\u89e3\u8aac"},"content":{"rendered":"

M&A\u306a\u3069\u4f01\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u300c\u306e\u308c\u3093\u300d\u3067\u3059\u304c\u3001\u6e1b\u640d\u306f\u4f01\u696d\u4fa1\u5024\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n

\u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u539f\u56e0\u3084\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u306a\u3069\u3001M&A\u3092\u5b9f\u65bd\u3059\u308b\u4e0a\u3067\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001IFRS\u3068\u306e\u9055\u3044\u3084\u5b9f\u969b\u306b\u3042\u3063\u305f\u306e\u308c\u3093\u6e1b\u640d\u306e\u4e8b\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u57fa\u790e\u77e5\u8b58\u304b\u3089\u767a\u751f\u8981\u56e0\u30fb\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u3092\u8a73\u3057\u304f\u89e3\u8aac<\/strong>\u3057\u307e\u3059\u3002<\/span>
\n<\/span>\u511f\u5374\u65b9\u6cd5\u3084\u4f1a\u8a08\u51e6\u7406\u3082\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

\u306e\u308c\u3093\u6e1b\u640d\u3068\u306f\uff1f<\/b><\/h2>\n\"\"\n

\u306e\u308c\u3093\u6e1b\u640d\u3068\u306f\u3001\u306e\u308c\u3093\uff08\u5c06\u6765\u7684\u306a\u53ce\u76ca\u4fa1\u5024\u3092\u6301\u3064\u7121\u5f62\u8cc7\u7523\uff09\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u65b9\u4fee\u6b63\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u305b\u3089\u308c\u308b\u8cc7\u7523\u984d\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u3001M&A\u3067\u5931\u6557\u3059\u308b\u3068\u60f3\u5b9a\u3057\u3066\u3044\u305f\u8cc7\u91d1\u3092\u56de\u53ce\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
\n<\/span>\u307e\u305f\u3001\u898b\u8fbc\u307f\u984d\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n

\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8f09\u305b\u3089\u308c\u308b\u8cc7\u7523\u984d\u306e\u4e0a\u9650\u3092\u30aa\u30fc\u30d0\u30fc\u3057\u305f\u72b6\u614b\u3092\u300c\u6e1b\u640d\u300d\u3068\u547c\u3073\u3001\u4e0a\u9650\u984d\u3092\u5207\u308a\u4e0b\u3052\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span>
\n<\/span>\u5207\u308a\u4e0b\u3052\u305f\u91d1\u984d\u306f\u640d\u5931\u306b\u306a\u308a\u3001\u306e\u308c\u3093\u304c\u6e1b\u640d\u3057\u305f\u90e8\u5206\u3092\u300c\u306e\u308c\u3093\u6e1b\u640d\u300d\u3068\u547c\u3073\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

\u306e\u308c\u3093\u6e1b\u640d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u4e0b\u8a18\u306e\u57fa\u672c\u60c5\u5831\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \n
  • \u305d\u3082\u305d\u3082\u300c\u306e\u308c\u3093\u300d\u3068\u306f<\/span>
    \n<\/span><\/li>\n
  • \u306e\u308c\u3093\u511f\u5374\u3068\u306e\u9055\u3044<\/span>
    \n<\/span><\/li>\n<\/ul>\n

    \u306e\u308c\u3093\u6e1b\u640d\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u767a\u751f\u3059\u308b\u539f\u56e0\u3084\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

    \u305d\u3082\u305d\u3082\u300c\u306e\u308c\u3093\u300d\u3068\u306f<\/b><\/h3>\n

    \u4f01\u696d\u304c\u3001\u5225\u306e\u4f01\u696d\u3092\u8cb7\u53ce\u3059\u308b\u969b\u306b\u3001\u8cb7\u53ce\u4fa1\u683c\u304c\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u984d\uff08\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5f15\u3044\u305f\u984d\uff09\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u306e\u5dee\u984d\u304c\u300c\u306e\u308c\u3093\u300d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u30d6\u30e9\u30f3\u30c9\u529b\u30fb\u9867\u5ba2\u57fa\u76e4\u30fb\u6280\u8853\u529b\u306a\u3069\u3001\u4f1a\u8a08\u4e0a\u306e\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u306a\u3044\u7121\u5f62\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/span>
    \n<\/span>\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u8cb7\u53ce\u4f01\u696d\u304c\u5c06\u6765\u7684\u306a\u53ce\u76ca\u5897\u52a0\u3084\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306b\u671f\u5f85\u3057\u3066\u652f\u6255\u3063\u305f\u30d7\u30ec\u30df\u30a2\u30e0\u304c\u306e\u308c\u3093\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u3092\u6c42\u3081\u308b\u969b\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    \n\n\n
    \u306e\u308c\u3093=\u8cb7\u53ce\u4fa1\u683c\uff0d\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u7d14\u8cc7\u7523\u984d<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    \u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001A\u793e\u304cB\u793e\u306e\u7d14\u8cc7\u7523\u984d100\u5104\u5186\u3067\u8a55\u4fa1\u3055\u308c\u308b\u4f01\u696d\u3092\u3001150\u5104\u5186\u3067\u8cb7\u53ce\u3057\u305f\u5834\u5408\u300150\u5104\u5186\u304c\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b50\u5104\u5186\u306f\u3001B\u793e\u306e\u76ee\u306b\u898b\u3048\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u306b\u306f\u53cd\u6620\u3055\u308c\u306a\u3044\u6f5c\u5728\u7684\u306a\u4fa1\u5024\u3092\u8868\u3059\u6307\u6a19\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u511f\u5374\u3068\u306e\u9055\u3044<\/b><\/h3>\n

    \u511f\u5374\u3068\u306f\u3001\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u6642\u9593\u3068\u3068\u3082\u306b\u6e1b\u5c11\u3057\u3066\u3044\u304f\u305f\u3081\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u4f34\u3063\u3066\u4fa1\u5024\u3092\u9069\u6b63\u306b\u914d\u5206\u3057\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u3082\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3067\u3042\u308a\u3001\u6642\u9593\u3068\u3068\u3082\u306b\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304f\u300c\u511f\u5374\u671f\u9593\u300d\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u3092\u300c\u306e\u308c\u3093\u511f\u5374\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/span><\/p>\n

    \u306a\u304a\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u306e\u308c\u3093\u511f\u5374\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u306f\u511f\u5374\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n

    \u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u309220\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3067\u511f\u5374\uff08\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\uff09\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
    \n<\/span>\u4e00\u65b9\u3001IFRS\u3067\u306f\u3001\u306e\u308c\u3093\u306f\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u547c\u3070\u308c\u308b\u30c6\u30b9\u30c8\u3092\u884c\u3044\u3001\u6e1b\u640d\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u511f\u5374\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/span>
    \n<\/span>\u4ee3\u308f\u308a\u306b\u3001\u306e\u308c\u3093\u306f\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u7d4c\u3066\u3001\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

    \n\n\n\n\n\n
    \u9805\u76ee<\/span><\/td>\n\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96<\/span><\/td>\n\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09<\/span><\/td>\n<\/tr>\n
    \u51e6\u7406\u65b9\u6cd5<\/span><\/td>\n\u511f\u5374\uff0820\u5e74\u4ee5\u5185\uff09<\/span><\/td>\n\u6e1b\u640d\u30c6\u30b9\u30c8\u306b\u3088\u308b\u6e1b\u640d\u51e6\u7406<\/span><\/td>\n<\/tr>\n
    \u306e\u308c\u3093\u306e\u4fa1\u5024\u89b3<\/span><\/td>\n\u6642\u9593\u3068\u3068\u3082\u306b\u6e1b\u8870<\/span><\/td>\n\u7d99\u7d9a\u7684\u306a\u8a55\u4fa1\u3001\u6e1b\u640d\u6642\u306f\u6e1b\u640d\u51e6\u7406<\/span><\/td>\n<\/tr>\n
    \u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff<\/span><\/td>\n\u6bce\u671f\u8cbb\u7528\u8a08\u4e0a\u306b\u3088\u308b\u5229\u76ca\u6e1b\u5c11<\/span><\/td>\n\u6e1b\u640d\u767a\u751f\u6642\u306e\u307f\u5229\u76ca\u6e1b\u5c11<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    \u306e\u308c\u3093\u6e1b\u640d\u3068\u306e\u308c\u3093\u511f\u5374\u306e\u9055\u3044<\/strong>\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

    \n\n\n\n\n\n\n
    \u9805\u76ee<\/span><\/td>\n\u306e\u308c\u3093\u511f\u5374\uff08\u65e7\u4f1a\u8a08\u57fa\u6e96\uff09<\/span><\/td>\n\u306e\u308c\u3093\u6e1b\u640d\uff08\u73fe\u884c\u4f1a\u8a08\u57fa\u6e96\uff09<\/span><\/td>\n<\/tr>\n
    \u51e6\u7406\u65b9\u6cd5<\/span><\/td>\n\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5b9a\u984d\u6cd5\u307e\u305f\u306f\u5b9a\u7387\u6cd5\u3067\u511f\u5374\u3059\u308b<\/span><\/td>\n\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3044\u3001\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u307f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n<\/tr>\n
    \u8a08\u4e0a\u6642\u671f<\/span><\/td>\n\u6bce\u5e74\u3001\u8a08\u753b\u7684\u306b\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n\u6e1b\u640d\u304c\u8a8d\u3081\u3089\u308c\u305f\u6642\u306e\u307f\u8a08\u4e0a\u3059\u308b<\/span><\/td>\n<\/tr>\n
    \u4fa1\u5024\u6e1b\u5c11\u306e\u53cd\u6620<\/span><\/td>\n\u6642\u9593\u306e\u7d4c\u904e\u306b\u3088\u308b\u4fa1\u5024\u6e1b\u5c11\u3092\u53cd\u6620<\/span><\/td>\n\u5e02\u5834\u4fa1\u5024\u3084\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6e1b\u5c11\u306b\u3088\u308b\u4fa1\u5024\u6e1b\u5c11\u3092\u53cd\u6620<\/span><\/td>\n<\/tr>\n
    \u4f1a\u8a08\u4e0a\u306e\u5f71\u97ff<\/span><\/td>\n\u6bce\u5e74\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u5727\u8feb\u3059\u308b<\/span><\/td>\n\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306b\u306e\u307f\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u76ca\u3078\u306e\u5f71\u97ff\u306f\u4e0d\u5b9a\u671f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

    \u306e\u308c\u3093\u511f\u5374\u3068\u6e1b\u640d\u3067\u306f\u3001\u4fa1\u5024\u6e1b\u5c11\u306e\u53cd\u6620\u65b9\u6cd5\u3084\u4f1a\u8a08\u4e0a\u306e\u5f71\u97ff\u306b\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
    \n<\/span>\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u6e1b\u5c11\u306f\u6e1b\u640d\u30c6\u30b9\u30c8\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u3001\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u307f\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u70b9\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

    \u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u8981\u56e0<\/b><\/h2>\n\"\"\n

    \u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u4f01\u696d\u8cb7\u53ce\u5f8c\u306b\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306b\u640d\u76ca\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u8cb7\u53ce\u524d\u306b\u30ea\u30b9\u30af\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
    \n<\/span>\u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u8981\u56e0<\/strong>\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

      \n
    • \u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u3059\u304e\u305f<\/span>
      \n<\/span><\/li>\n
    • PMI\u3092\u5931\u6557\u3057\u305f<\/span>
      \n<\/span><\/li>\n<\/ul>\n

      \u305d\u308c\u305e\u308c\u8981\u56e0\u3092\u78ba\u8a8d\u3057\u3066\u3001\u306e\u308c\u3093\u6e1b\u640d\u3067\u640d\u76ca\u3092\u51fa\u3055\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

      \u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u3059\u304e\u305f<\/b><\/h3>\n

      M&A\u306b\u304a\u3044\u3066\u3001\u8cb7\u53ce\u4fa1\u683c\u304c\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u4fa1\u5024\u3092\u4e0a\u56de\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5dee\u984d\u304c\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059<\/strong>\u3002<\/span>
      \n<\/span>\u306e\u308c\u3093\u306f\u3001\u8cb7\u53ce\u4f01\u696d\u304c\u88ab\u8cb7\u53ce\u4f01\u696d\u304b\u3089\u671f\u5f85\u3059\u308b\u5c06\u6765\u7684\u306a\u53ce\u76ca\u529b\u3084\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n

      \u3057\u304b\u3057\u3001\u8cb7\u53ce\u5f8c\u306e\u696d\u7e3e\u304c\u4e88\u60f3\u3092\u4e0b\u56de\u3063\u305f\u308a\u3001\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u671f\u5f85\u901a\u308a\u306b\u767a\u63ee\u3055\u308c\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u6e1b\u640d\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308b<\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

      \u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u3059\u304e\u308b\u8981\u56e0\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

      \n\n\n\n\n\n
      \u8981\u56e0<\/span><\/td>\n\u8aac\u660e<\/span><\/td>\n<\/tr>\n
      \u5e02\u5834\u306e\u904e\u71b1\u611f<\/span><\/td>\nM&A\u5e02\u5834\u304c\u6d3b\u6cc1\u3067\u3001\u7af6\u4e89\u304c\u6fc0\u5316\u3059\u308b\u3068\u3001\u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u9a30\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n
      \u60c5\u5831\u4e0d\u8db3\u306b\u3088\u308b\u904e\u5270\u8a55\u4fa1<\/span><\/td>\n\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u4e0d\u5341\u5206\u3067\u3001\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u771f\u306e\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n
      \u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306e\u904e\u5270\u306a\u671f\u5f85<\/span><\/td>\n\u8cb7\u53ce\u306b\u3088\u3063\u3066\u671f\u5f85\u3055\u308c\u308b\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u904e\u5927\u306b\u8a55\u4fa1\u3057\u3001\u8cb7\u53ce\u4fa1\u683c\u306b\u7e54\u308a\u8fbc\u3093\u3067\u3057\u307e\u3046\u3068\u3001\u73fe\u5b9f\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u671f\u5f85\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u6e1b\u640d\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

      PMI\u3092\u5931\u6557\u3057\u305f<\/b><\/h3>\n

      PMI\u3068\u306f\u3001M&A\u5f8c\u306b\u8cb7\u53ce\u4f01\u696d\u3068\u88ab\u8cb7\u53ce\u4f01\u696d\u3092\u7d71\u5408\u3057\u3001\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u6700\u5927\u9650\u306b\u767a\u63ee\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002<\/span>
      \n<\/span>PMI\u304c\u5931\u6557\u3059\u308b\u3068\u3001\u8cb7\u53ce\u306b\u3088\u3063\u3066\u671f\u5f85\u3055\u308c\u305f\u53ce\u76ca\u6539\u5584\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u5b9f\u73fe\u305b\u305a\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u640d\u3059\u308b<\/strong>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

      PMI\u5931\u6557\u306e\u8981\u56e0\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

      \n\n\n\n\n\n\n
      \u8981\u56e0<\/span><\/td>\n\u8aac\u660e<\/span><\/td>\n<\/tr>\n
      \u4f01\u696d\u6587\u5316\u306e\u885d\u7a81<\/span><\/td>\n\u8cb7\u53ce\u4f01\u696d\u3068\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u4f01\u696d\u6587\u5316\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u3001\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\u304c\u56f0\u96e3\u306b\u306a\u308a\u3001\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u963b\u5bb3\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n
      \u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u4f4e\u4e0b<\/span><\/td>\n\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u306e\u4e0d\u5b89\u3084\u4e0d\u6e80\u304c\u89e3\u6d88\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u4f4e\u4e0b\u3057\u3001\u696d\u7e3e\u60aa\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n
      \u30b7\u30b9\u30c6\u30e0\u7d71\u5408\u306e\u9045\u5ef6\u30fb\u5931\u6557<\/span><\/td>\n\u30b7\u30b9\u30c6\u30e0\u7d71\u5408\u304c\u9045\u5ef6\u3057\u305f\u308a\u3001\u5931\u6557\u3057\u305f\u308a\u3059\u308b\u3068\u3001\u696d\u52d9\u52b9\u7387\u304c\u60aa\u5316\u3057\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u52b9\u679c\u304c\u671f\u5f85\u901a\u308a\u306b\u5f97\u3089\u308c\u306a\u3044\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n
      \u7d4c\u55b6\u9663\u306e\u4e0d\u4e00\u81f4<\/span><\/td>\n\u8cb7\u53ce\u4f01\u696d\u3068\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u7d4c\u55b6\u9663\u304c\u3001\u7d71\u5408\u306e\u65b9\u5411\u6027\u3084\u6226\u7565\u306b\u3064\u3044\u3066\u610f\u898b\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3001PMI\u304c\u5931\u6557\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

      \u306e\u308c\u3093\u6e1b\u640d\u306f\u8cb7\u53ce\u4fa1\u683c\u3068PMI\u306e\u4e21\u9762\u304b\u3089\u767a\u751f\u3059\u308b<\/strong>\u30ea\u30b9\u30af\u3067\u3042\u308a\u3001M&A\u6226\u7565\u306b\u304a\u3044\u3066\u306f\u8981\u56e0\u3092\u7dbf\u5bc6\u306b\u691c\u8a0e\u3057\u3001\u30ea\u30b9\u30af\u8efd\u6e1b\u7b56\u3092\u8b1b\u3058\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

      \u306e\u308c\u3093\u6e1b\u640d\u306b\u3088\u308b\u5f71\u97ff<\/b><\/h2>\n\"\"\n

      \u306e\u308c\u3093\u6e1b\u640d\u306b\u3088\u308b\u5f71\u97ff\u306f<\/strong>\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

        \n
      • \u4f01\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b<\/span><\/li>\n
      • \u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u304c\u6e1b\u5c11<\/span><\/li>\n<\/ul>\n

        \u305d\u308c\u305e\u308c\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u3066\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

        \u4f01\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b<\/b><\/h3>\n

        \u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u4f01\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b\u306b\u76f4\u7d50\u3059\u308b\u91cd\u5927\u306a\u554f\u984c<\/strong>\u3067\u3059\u3002<\/span>
        \n<\/span>\u306e\u308c\u3093\u306f\u3001\u8cb7\u53ce\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u8cb7\u53ce\u4fa1\u683c\u3068\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u5dee\u984d\u3092\u8868\u3059\u7121\u5f62\u8cc7\u7523\u3067\u3042\u308a\u3001\u6e1b\u640d\u3057\u305f\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u4f01\u696d\u306e\u8cc7\u7523\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/span><\/p>\n

        \u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306e\u8a55\u4fa1\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
        \n<\/span>\u4f01\u696d\u4fa1\u5024\u306f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3084\u6210\u9577\u6027\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n

        \u306e\u308c\u3093\u6e1b\u640d\u306f\u5c06\u6765\u306e\u53ce\u76ca\u4e88\u60f3\u306e\u4f4e\u4e0b\u3092\u610f\u5473\u3059\u308b<\/strong>\u305f\u3081\u3001\u4f01\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n

        \n\n\n\n\n\n\n
        \u306e\u308c\u3093\u6e1b\u640d\u306e\u5f71\u97ff<\/span><\/td>\n\u5177\u4f53\u7684\u306a\u5f71\u97ff\u4f8b<\/span><\/td>\n<\/tr>\n
        \u8ca1\u52d9\u72b6\u6cc1\u306e\u60aa\u5316<\/span><\/td>\n\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u3001\u7d14\u8cc7\u7523\u306e\u6e1b\u5c11<\/span><\/td>\n<\/tr>\n
        \u4fe1\u7528\u529b\u4f4e\u4e0b<\/span><\/td>\n\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8a55\u4fa1\u4f4e\u4e0b\u3001\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u306e\u4e0a\u6607<\/span><\/td>\n<\/tr>\n
        \u682a\u4fa1\u4e0b\u843d<\/span><\/td>\n\u5e02\u5834\u3067\u306e\u4f01\u696d\u4fa1\u5024\u306e\u4f4e\u4e0b\u3001\u682a\u4e3b\u3078\u306e\u640d\u5931<\/span><\/td>\n<\/tr>\n
        M&A\u6226\u7565\u306e\u898b\u76f4\u3057<\/span><\/td>\n\u4eca\u5f8c\u306e\u8cb7\u53ce\u6226\u7565\u306e\u4fee\u6b63\u3001\u6295\u8cc7\u5224\u65ad\u306e\u614e\u91cd\u5316<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

        \u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u304c\u6e1b\u5c11<\/b><\/h3>\n

        \u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u308b\u305f\u3081\u3001\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u306b\u3082\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

        \u6e1b\u640d\u640d\u5931\u306f\u3001\u5f53\u671f\u306e\u5229\u76ca\u3092\u5727\u8feb\u3057\u3001\u5270\u4f59\u91d1\u306e\u6e1b\u5c11\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002
        \n\u5270\u4f59\u91d1\u306f\u3001\u914d\u5f53\u91d1\u306e\u539f\u8cc7\u3068\u306a\u308b\u305f\u3081\u3001\u5270\u4f59\u91d1\u304c\u6e1b\u5c11\u3059\u308b\u3068\u914d\u5f53\u91d1\u306e\u524a\u6e1b\u3084\u6700\u60aa\u306e\u5834\u5408\u3001\u914d\u5f53\u91d1\u306e\u7121\u914d\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n

        \u3053\u308c\u306f\u3001\u682a\u4e3b\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u640d\u5931\u3067\u3042\u308a\u3001\u4f01\u696d\u3078\u306e\u6295\u8cc7\u610f\u6b32\u306e\u4f4e\u4e0b\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002
        \n\u7279\u306b\u3001\u6e1b\u640d\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u3084\u6e1b\u640d\u304c\u9023\u7d9a\u3057\u3066\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u3001\u682a\u4e3b\u3078\u306e\u5f71\u97ff\u306f\u3088\u308a\u6df1\u523b\u306a\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n

        \u914d\u5f53\u91d1\u306e\u6e1b\u5c11\u306f\u3001\u682a\u4fa1\u306b\u3082\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u5b89\u5b9a\u3057\u305f\u914d\u5f53\u91d1\u3092\u671f\u5f85\u3057\u3066\u6295\u8cc7\u3057\u3066\u3044\u308b\u682a\u4e3b\u3092\u5931\u671b\u3055\u305b\u308b\u8981\u56e0\u3068\u306a\u308a\u3001\u682a\u4fa1\u304c\u4e0b\u843d\u3057\u3066\u3057\u307e\u3046<\/strong>\u306e\u3067\u3059\u3002<\/span><\/p>\n

        \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u306f<\/b><\/h2>\n\"\"\n

        \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u306e\u308c\u3093\u304c\u9069\u5207\u306b\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306e\u30c6\u30b9\u30c8<\/strong>\u3067\u3059\u3002<\/span>
        \n<\/span>\u300c\u306a\u305c\u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u884c\u3046\u306e\u304b\uff1f\u300d\u7591\u554f\u306b\u601d\u3046\u65b9\u306f\u3001\u4e0b\u8a18\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

          \n
        • \u76ee\u7684\u3068\u91cd\u8981\u6027<\/span><\/li>\n
        • \u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9<\/span><\/li>\n
        • \u30c6\u30b9\u30c8\u7d50\u679c\u306e\u89e3\u91c8\u3068\u5bfe\u5fdc\u7b56<\/span><\/li>\n<\/ul>\n

          \u305d\u308c\u305e\u308c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u969b\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

          \u76ee\u7684\u3068\u91cd\u8981\u6027<\/b><\/h3>\n

          \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3068\u306f\u3001\u4f01\u696d\u304c\u8cb7\u53ce\u306a\u3069\u3092\u901a\u3058\u3066\u53d6\u5f97\u3057\u305f\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u640d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9<\/strong>\u3067\u3059\u3002<\/span>
          \n<\/span>\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001IFRS\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n

          \u5177\u4f53\u7684\u306b\u306f\u3001\u306e\u308c\u3093\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n

          \u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3068\u306f\u3001\u306e\u308c\u3093\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u5275\u51fa\u3059\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\u3067\u3059\u3002<\/span><\/p>\n

          \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u76ee\u7684\u306f\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u6e1b\u640d\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

          \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u682a\u4fa1\u306b\u3082\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

          \u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

          \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u76ee\u7684\u3068\u91cd\u8981\u6027\u3092\u4e0b\u8a18\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/span><\/p>\n

          \n\n\n\n\n\n
          \u76ee\u7684<\/span><\/td>\n\u91cd\u8981\u6027<\/span><\/td>\n<\/tr>\n
          \u306e\u308c\u3093\u306e\u6e1b\u640d\u306e\u6709\u7121\u3092\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3059\u308b<\/span><\/td>\n\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3001\u6295\u8cc7\u5bb6\u3078\u306e\u60c5\u5831\u958b\u793a\u306e\u4fe1\u983c\u6027\u78ba\u4fdd<\/span><\/td>\n<\/tr>\n
          \u6e1b\u640d\u640d\u5931\u306e\u9069\u5207\u306a\u8a08\u4e0a<\/span><\/td>\n\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3001\u5c06\u6765\u306e\u7d4c\u55b6\u6226\u7565\u3078\u306e\u53cd\u6620<\/span><\/td>\n<\/tr>\n
          \u65e9\u671f\u767a\u898b\u306b\u3088\u308b\u7d4c\u55b6\u5224\u65ad\u306e\u652f\u63f4<\/span><\/td>\n\u7d4c\u55b6\u8cc7\u6e90\u306e\u6700\u9069\u914d\u5206\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5f37\u5316<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

          \u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u30d7\u30ed\u30bb\u30b9<\/b><\/h3>\n

          \u306e\u308c\u3093\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3057\u305f\u304c\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

            \n
          1. \u6e1b\u640d\u306e\u5146\u5019\u3092\u78ba\u8a8d\u3059\u308b\uff1a<\/strong> \u307e\u305a\u3001\u306e\u308c\u3093\u306b\u6e1b\u640d\u306e\u5146\u5019\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002
            \n\u6e1b\u640d\u306e\u5146\u5019\u3068\u3057\u3066\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u696d\u7e3e\u60aa\u5316\u3001\u5e02\u5834\u74b0\u5883\u306e\u5909\u5316\u3001\u6280\u8853\u9769\u65b0\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n
          2. \u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\uff1a<\/strong> \u6e1b\u640d\u306e\u5146\u5019\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u6bce\u5e74\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u306e\u308c\u3093\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002
            \n\u306e\u308c\u3093\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u5275\u51fa\u3059\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308c\u3070\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002
            \n\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u306f\u3001\u5c06\u6765\u306e\u58f2\u4e0a\u9ad8\u3001\u30b3\u30b9\u30c8\u3001\u5272\u5f15\u7387\u306a\u3069\u306e\u4e88\u6e2c\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n
          3. \u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u6bd4\u8f03\uff1a<\/strong> \u7b97\u51fa\u3057\u305f\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3068\u306e\u308c\u3093\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002
            \n\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u6e1b\u640d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n
          4. \u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\uff1a<\/strong> \u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u5dee\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002
            \n\u6e1b\u640d\u640d\u5931\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3055\u308c\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n

            \u30c6\u30b9\u30c8\u306b\u304a\u3044\u3066\u306f\u306e\u308c\u3093\u5358\u4f53\u3067\u306f\u306a\u304f\u3001\u306e\u308c\u3093\u3092\u542b\u3080\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30b8\u30a7\u30cd\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30e6\u30cb\u30c3\u30c8\uff08CGU\uff09\u300d\u3088\u308a\u5927\u304d\u306a\u5358\u4f4d\u3067\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span>
            \n<\/span>\u306a\u305c\u306a\u3089\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u4ed6\u306e\u8cc7\u7523\u3068\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/span><\/p>\n

            \u30c6\u30b9\u30c8\u7d50\u679c\u306e\u89e3\u91c8\u3068\u5bfe\u5fdc\u7b56<\/b><\/h3>\n

            \u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7d50\u679c\u3001\u306e\u308c\u3093\u306b\u6e1b\u640d\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span>
            \n<\/span>\u6e1b\u640d\u640d\u5931\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u682a\u4fa1\u306b\u3082\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7d50\u679c\u3092\u9069\u5207\u306b\u89e3\u91c8\u3057\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u7b56\u3092\u8b1b\u3058\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

            \u5bfe\u5fdc\u7b56\u3068\u3057\u3066\u306f\u3001\u4e8b\u696d\u518d\u7de8\u30fb\u30b3\u30b9\u30c8\u524a\u6e1b\u30fb\u65b0\u305f\u306a\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6e1b\u640d\u306e\u539f\u56e0\u3092\u5206\u6790\u3057\u5c06\u6765\u306e\u53ce\u76ca\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u5927\u5207<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

            \u307e\u305f\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7d50\u679c\u306f\u3001\u6295\u8cc7\u5bb6\u3078\u306e\u60c5\u5831\u958b\u793a\u306b\u3082\u7528\u3044\u3089\u308c\u308b\u305f\u3081\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

            \n\n\n\n\n
            \u30c6\u30b9\u30c8\u7d50\u679c<\/span><\/td>\n\u89e3\u91c8<\/span><\/td>\n\u5bfe\u5fdc\u7b56<\/span><\/td>\n<\/tr>\n
            \u6e1b\u640d\u3042\u308a<\/span><\/td>\n\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u3066\u3044\u308b<\/span><\/td>\n\u4e8b\u696d\u518d\u7de8\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u65b0\u305f\u306a\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u306a\u3069<\/span><\/td>\n<\/tr>\n
            \u6e1b\u640d\u306a\u3057<\/span><\/td>\n\u306e\u308c\u3093\u306e\u4fa1\u5024\u306f\u7dad\u6301\u3055\u308c\u3066\u3044\u308b<\/span><\/td>\n\u73fe\u72b6\u7dad\u6301\u3001\u307e\u305f\u306f\u66f4\u306a\u308b\u6210\u9577\u6226\u7565\u306e\u63a8\u9032<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

            \u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3068\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u3001\u306e\u308c\u3093\u6e1b\u640d\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n

            \u306e\u308c\u3093\u6e1b\u640d\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306e\u30b3\u30c4<\/b><\/h2>\n\"\"\n

            \u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u640d\u5931\u3068\u306a\u308b\u305f\u3081\u3001\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306e\u5bfe\u7b56\u306f\u5fc5\u8981\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/span>
            \n<\/span>\u306e\u308c\u3093\u6e1b\u640d\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u30b3\u30c4\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

              \n
            • M&A\u6226\u7565\u3068PMI\u306e\u6700\u9069\u5316<\/span><\/li>\n
            • \u306e\u308c\u3093\u6e1b\u640d\u306e\u5146\u5019\u3092\u898b\u6975\u3081\u308b<\/span><\/li>\n
            • \u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b<\/span><\/li>\n
            • \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3059\u308b<\/span><\/li>\n<\/ul>\n

              \u305d\u308c\u305e\u308c\u306e\u30b3\u30c4\u3092\u62bc\u3055\u3048\u3066\u3001\u52b9\u679c\u7684\u306a\u5bfe\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

              M&A\u6226\u7565\u3068PMI\u306e\u6700\u9069\u5316<\/b><\/h3>\n

              M&A\u6226\u7565\u306e\u7b56\u5b9a\u3068PMI\u306e\u6700\u9069\u5316\u306f\u3001\u306e\u308c\u3093\u6e1b\u640d\u6291\u5236\u306b\u52b9\u679c\u7684\u306a\u5bfe\u51e6\u6cd5<\/strong>\u3067\u3059\u3002<\/span>
              \n<\/span>\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u9078\u5b9a\u304b\u3089\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u8a2d\u5b9a\u3001\u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\u306b\u81f3\u308b\u307e\u3067\u3001\u7dbf\u5bc6\u306a\u8a08\u753b\u3068\u5b9f\u884c\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n

              \n\n\n\n\n\n\n
              M&A\u6226\u7565\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/td>\nPMI\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/td>\n<\/tr>\n
              \u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u3092\u5fb9\u5e95\u7684\u306b\u691c\u8a3c\u3059\u308b<\/span><\/td>\n\u8cb7\u53ce\u5f8c\u306e\u7d44\u7e54\u69cb\u9020\u3084\u4eba\u4e8b\u4f53\u5236\u3092\u4e8b\u524d\u306b\u660e\u78ba\u5316\u3057\u3001\u8fc5\u901f\u306a\u7d71\u5408\u3092\u5b9f\u73fe\u3059\u308b<\/span><\/td>\n<\/tr>\n
              \u8cb7\u53ce\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b<\/span><\/td>\nIT\u30b7\u30b9\u30c6\u30e0\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u7d71\u5408\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b<\/span><\/td>\n<\/tr>\n
              \u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u5206\u6790\u3059\u308b<\/span><\/td>\n\u5f93\u696d\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u7dad\u6301\u3068\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5411\u4e0a\u306b\u52aa\u3081\u308b<\/span><\/td>\n<\/tr>\n
              \u30ea\u30b9\u30af\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b<\/span><\/td>\n\u7d71\u5408\u5f8c\u306e\u7d4c\u55b6\u4f53\u5236\u3092\u78ba\u7acb\u3057\u3001\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

              \u7279\u306b\u3001\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306e\u660e\u78ba\u306a\u898b\u8fbc\u307f\u304c\u306a\u3044\u8cb7\u53ce\u3084\u3001\u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u304c\u9045\u5ef6\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u30ea\u30b9\u30af\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span>
              \n<\/span>\u8cb7\u53ce\u524d\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u52a0\u3048\u3001\u8cb7\u53ce\u5f8c\u306e\u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3068\u8fc5\u901f\u306a\u5bfe\u5fdc\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

              \u306e\u308c\u3093\u6e1b\u640d\u306e\u5146\u5019\u3092\u898b\u6975\u3081\u308b<\/b><\/h3>\n

              \u306e\u308c\u3093\u6e1b\u640d\u306f\u7a81\u7136\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u4e8b\u524d\u306b\u5146\u5019\u304c\u73fe\u308c\u308b<\/strong>\u305f\u3081\u3001\u65e9\u671f\u306b\u767a\u898b\u3057\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3068\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span>
              \n<\/span>\u5177\u4f53\u7684\u306a\u5146\u5019\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

              \n\n\n\n\n\n\n
              \u5146\u5019<\/span><\/td>\n\u8aac\u660e<\/span><\/td>\n<\/tr>\n
              \u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u696d\u7e3e\u60aa\u5316<\/span><\/td>\n\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u306e\u6e1b\u5c11\u3001\u5e02\u5834\u30b7\u30a7\u30a2\u306e\u4f4e\u4e0b\u306a\u3069<\/span><\/td>\n<\/tr>\n
              \u7af6\u4e89\u74b0\u5883\u306e\u5909\u5316<\/span><\/td>\n\u65b0\u898f\u53c2\u5165\u8005\u306e\u5897\u52a0\u3001\u65e2\u5b58\u7af6\u5408\u306e\u5f37\u5316\u306a\u3069<\/span><\/td>\n<\/tr>\n
              \u7d4c\u55b6\u9663\u306e\u4ea4\u4ee3\u3084\u4eba\u4e8b\u7570\u52d5<\/span><\/td>\n\u30ad\u30fc\u30d1\u30fc\u30bd\u30f3\u3092\u5931\u3046\u3053\u3068\u306b\u3088\u308b\u5f71\u97ff<\/span><\/td>\n<\/tr>\n
              \u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u9045\u5ef6\u3084\u30c8\u30e9\u30d6\u30eb<\/span><\/td>\n\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u671f\u5f85\u901a\u308a\u306b\u767a\u63ee\u3055\u308c\u306a\u3044\u5834\u5408<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

              \u5146\u5019\u304c\u898b\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3057\u3001\u5fc5\u8981\u3067\u3042\u308c\u3070\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u3079\u304d<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

              \u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b<\/b><\/h3>\n

              \u306e\u308c\u3093\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8cb7\u53ce\u5f8c\u3082\u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/span>
              \n<\/span>\u5b9a\u671f\u7684\u306a\u696d\u7e3e\u30ec\u30d3\u30e5\u30fc\u3084\u3001\u5e02\u5834\u52d5\u5411\u306e\u5206\u6790\u3001\u7af6\u5408\u72b6\u6cc1\u306e\u628a\u63e1\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u65e9\u671f\u306b\u30ea\u30b9\u30af\u3092\u691c\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

              \u3055\u3089\u306b\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u5f37\u5316\u3084\u60c5\u5831\u5171\u6709\u4f53\u5236\u306e\u69cb\u7bc9\u3082\u91cd\u8981<\/strong>\u3067\u3042\u308a\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u8fc5\u901f\u5316\u3068\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n

              \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3059\u308b<\/b><\/h3>\n

              M&A\u306b\u304a\u3051\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u306e\u308c\u3093\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306e\u3082\u3063\u3068\u3082\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7<\/strong>\u3067\u3059\u3002<\/span>
              \n<\/span>\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u52a0\u3048\u3001\u4e8b\u696d\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u6cd5\u7684\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306a\u3069\u3092\u5fb9\u5e95\u7684\u306b\u5b9f\u65bd\u3059\u308c\u3070\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u771f\u306e\u59ff\u3092\u628a\u63e1\u3057\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

              \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u696d\u7e3e\u4e88\u60f3\u306e\u59a5\u5f53\u6027\u3001\u5c06\u6765\u306e\u6210\u9577\u6027\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u306a\u3069\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u305f\u60c5\u5831\u3092\u3082\u3068\u306b\u8cb7\u53ce\u4fa1\u683c\u3092\u6c7a\u5b9a\u3057\u307e\u3059<\/strong>\u3002<\/span>
              \n<\/span>\u9069\u5207\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u884c\u3048\u3070\u3001\u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u9a30\u3057\u3001\u306e\u308c\u3093\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n

              \u306e\u308c\u3093\u306e\u511f\u5374\u65b9\u6cd5<\/b><\/h2>\n\"\"\n

              \u306e\u308c\u3093\u511f\u5374\u65b9\u6cd5\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

                \n
              • \u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593<\/span>
                \n<\/span><\/li>\n
              • \u5b9a\u984d\u6cd5\u304c\u4e00\u822c\u7684<\/span>
                \n<\/span><\/li>\n
              • \u306e\u308c\u3093\u306e\u4ed5\u8a33\u65b9\u6cd5<\/span>
                \n<\/span><\/li>\n<\/ul>\n

                \u305d\u308c\u305e\u308c\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u3001\u306e\u308c\u3093\u511f\u5374\u306e\u65b9\u6cd5\u3092\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593<\/b><\/h3>\n

                \u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u306e\u308c\u3093\u306f20\u5e74\u4ee5\u5185\u306e\u4e0a\u9650\u671f\u9593\u5185\u306b\u3001\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3066\u511f\u5374\u3057\u307e\u3059<\/strong>\u3002<\/span>
                \n<\/span>\u5b9f\u52d9\u4e0a\u306f\u30015\u5e74\u304b\u308910\u5e74\u3068\u671f\u9593\u304c\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u306e\u4e8b\u696d\u306e\u5c06\u6765\u6027\u3084\u3001\u306e\u308c\u3093\u306b\u542b\u307e\u308c\u308b\u7121\u5f62\u8cc7\u7523\u306e\u6709\u7528\u671f\u9593\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

                \u3088\u308a\u9577\u671f\u7684\u306a\u4e8b\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u511f\u5374\u671f\u9593\u3092\u9577\u304f\u8a2d\u5b9a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u306e\u3063\u3068\u308a20\u5e74\u4ee5\u5185\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/span>
                \n<\/span>\u307e\u305f\u3001\u8cb7\u53ce\u306b\u8cbb\u3084\u3057\u305f\u6295\u8cc7\u91d1\u984d\u306e\u56de\u53ce\u671f\u9593\u3092\u53c2\u8003\u306b\u8a2d\u5b9a\u3059\u308c\u3070\u3001\u306e\u308c\u3093\u511f\u5374\u306b\u3088\u308b\u8cc7\u91d1\u7e70\u308a\u60aa\u5316\u306e\u30ea\u30b9\u30af\u3092\u6291\u5236\u3059\u308b\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                \u5b9a\u984d\u6cd5\u304c\u4e00\u822c\u7684<\/b><\/h3>\n

                \u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u4e0b\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u306f\u901a\u5e38\u3001\u5b9a\u984d\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u5b9a\u984d\u6cd5\u3068\u306f\u3001\u511f\u5374\u671f\u9593\u3092\u901a\u3058\u3066\u3001\u6bce\u5e74\u4e00\u5b9a\u984d\u3092\u511f\u5374\u3057\u3066\u3044\u304f\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

                \u5b9a\u984d\u6cd5\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

                \n\n\n\n
                \u9805\u76ee<\/span><\/td>\n\u8a08\u7b97\u5f0f<\/span><\/td>\n<\/tr>\n
                \u5e74\u9593\u511f\u5374\u984d<\/span><\/td>\n\u306e\u308c\u3093\u53d6\u5f97\u984d \u00f7 \u511f\u5374\u671f\u9593<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

                \u4f8b\u3048\u3070\u3001\u306e\u308c\u3093\u53d6\u5f97\u984d\u304c1,000\u4e07\u5186\u3067\u511f\u5374\u671f\u9593\u309210\u5e74\u3068\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u3001\u5e74\u9593\u511f\u5374\u984d100\u4e07\u5186\u304c\u6bce\u671f\u672b\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

                \u306e\u308c\u3093\u306e\u4ed5\u8a33\u65b9\u6cd5<\/b><\/h3>\n

                \u306e\u308c\u3093\u306e\u511f\u5374\u51e6\u7406\u306f\u3001\u6bce\u671f\u672b\u306b\u4ee5\u4e0b\u306e\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n

                \n\n\n\n\n
                \u52d8\u5b9a\u79d1\u76ee<\/span><\/td>\n\u501f\u65b9<\/span><\/td>\n\u8cb8\u65b9<\/span><\/td>\n<\/tr>\n
                \u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/td>\n\u5e74\u9593\u511f\u5374\u984d<\/span><\/td>\n200,000\u5186<\/span><\/td>\n<\/tr>\n
                \u306e\u308c\u3093<\/span><\/td>\n200,000\u5186<\/span><\/td>\n\u5e74\u9593\u511f\u5374\u984d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

                \u4ed5\u8a33\u306b\u3088\u308a\u3001\u8cbb\u7528\u3067\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5897\u52a0\u3057\u8cc7\u7523\u3067\u3042\u308b\u306e\u308c\u3093\u304c\u6e1b\u5c11\u3059\u308b\u4ed5\u7d44\u307f<\/strong>\u3067\u3059\u3002<\/span>
                \n<\/span>\u306e\u308c\u3093\u304c\u6642\u9593\u3068\u3068\u3082\u306b\u4fa1\u5024\u3092\u5931\u3063\u3066\u3044\u304f\u3053\u3068\u3092\u53cd\u6620\u3057\u305f\u51e6\u7406\u3067\u3059\u3002<\/span><\/p>\n

                \u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u306e\u308c\u3093\u306f\u6e1b\u640d\u30ea\u30b9\u30af\u3082\u3042\u308a\u3001\u511f\u5374\u3068\u306f\u5225\u306b\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u6e1b\u640d\u51e6\u7406\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u5b58\u5728\u3057\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                \u6e1b\u640d\u51e6\u7406\u306f\u3001\u306e\u308c\u3093\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u984d\u306b\u6e1b\u984d\u3059\u308b\u51e6\u7406\u3067\u3059\u3002
                \n\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u6e1b\u640d\u640d\u5931\u3068\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u3001\u306e\u308c\u3093\u306e\u91d1\u984d\u3092\u6e1b\u984d\u3057\u307e\u3059\u3002<\/span>\u00a0<\/span><\/p>\n

                \u306e\u308c\u3093\u6e1b\u640d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554fQ&A<\/b><\/h2>\n\"\"\n

                \u306e\u308c\u3093\u6e1b\u640d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong>\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n

                  \n
                • \u306e\u308c\u3093\u6e1b\u640d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/span>
                  \n<\/span><\/li>\n
                • \u6295\u8cc7\u5bb6\u306f\u3069\u3046\u3084\u3063\u3066\u306e\u308c\u3093\u6e1b\u640d\u306e\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b\uff1f<\/span>
                  \n<\/span><\/li>\n
                • \u306e\u308c\u3093\u6e1b\u640d\u306e\u8a08\u4e0a\u306f\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u640d\u306a\u3046\uff1f<\/span>
                  \n<\/span><\/li>\n<\/ul>\n

                  \u305d\u308c\u305e\u308c\u306e\u8cea\u554f\u306b\u5bfe\u3059\u308b\u56de\u7b54\u3092\u78ba\u8a8d\u3057\u3066\u3001\u306e\u308c\u3093\u6e1b\u640d\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                  \u306e\u308c\u3093\u6e1b\u640d\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/b><\/h3>\n

                  \u306e\u308c\u3093\u6e1b\u640d\u306e\u8a08\u4e0a\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002<\/span>
                  \n<\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u6e1b\u640d\u640d\u5931\u306f\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u3092\u6e1b\u5c11\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                  \u305f\u3060\u3057\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3057\u3001\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3060\u3051\u3067\u3001\u904e\u53bb\u306e\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>
                  \n<\/span>\u307e\u305f\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u306f\u3001\u4f01\u696d\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u53cd\u6620\u3055\u308c\u308b<\/strong>\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                  \u7a0e\u91d1\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u5f71\u97ff\u306f\u3001\u5404\u4f01\u696d\u306e\u72b6\u6cc1\u3084\u7a0e\u5236\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

                  \u6295\u8cc7\u5bb6\u306f\u3069\u3046\u3084\u3063\u3066\u306e\u308c\u3093\u6e1b\u640d\u306e\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b\uff1f<\/b><\/h3>\n

                  \u6295\u8cc7\u5bb6\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u4f01\u696d\u306e\u306e\u308c\u3093\u6e1b\u640d\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u307e\u3059<\/strong>\u3002<\/span><\/p>\n

                  \n\n\n\n\n\n\n\n\n
                  \u60c5\u5831\u6e90<\/span><\/td>\n\u5165\u624b\u65b9\u6cd5<\/span><\/td>\n\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n
                  \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/span><\/td>\n\u4f01\u696d\u304c\u516c\u958b\u3059\u308b\u6c7a\u7b97\u5831\u544a\u66f8<\/span><\/td>\n\u516c\u5f0f\u60c5\u5831\u3067\u3042\u308b\u305f\u3081\u4fe1\u983c\u6027\u304c\u9ad8\u3044<\/span><\/td>\n\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n
                  \u56db\u534a\u671f\u5831\u544a\u66f8<\/span><\/td>\n\u56db\u534a\u671f\u3054\u3068\u306e\u6c7a\u7b97\u5831\u544a\u66f8<\/span><\/td>\n\u6700\u65b0\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b<\/span><\/td>\n\u8a73\u7d30\u306a\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n
                  \u6c7a\u7b97\u77ed\u4fe1<\/span><\/td>\n\u7c21\u6f54\u306a\u6c7a\u7b97\u6982\u8981<\/span><\/td>\n\u8fc5\u901f\u306b\u60c5\u5831\u3092\u5165\u624b\u3067\u304d\u308b<\/span><\/td>\n\u8a73\u7d30\u306a\u60c5\u5831\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044<\/span><\/td>\n<\/tr>\n
                  IR\u60c5\u5831<\/span><\/td>\n\u4f01\u696d\u306eWeb\u30b5\u30a4\u30c8\u3084IR\u8cc7\u6599<\/span><\/td>\n\u4f01\u696d\u306e\u767a\u8868\u5185\u5bb9\u3092\u76f4\u63a5\u78ba\u8a8d\u3067\u304d\u308b<\/span><\/td>\n\u60c5\u5831\u304c\u504f\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n
                  \u30a2\u30ca\u30ea\u30b9\u30c8\u30ec\u30dd\u30fc\u30c8<\/span><\/td>\n\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\u306b\u3088\u308b\u5206\u6790\u30ec\u30dd\u30fc\u30c8<\/span><\/td>\n\u5c02\u9580\u5bb6\u306e\u5206\u6790\u306b\u57fa\u3065\u3044\u305f\u60c5\u5831\u304c\u5f97\u3089\u308c\u308b<\/span><\/td>\n\u6709\u6599\u3067\u3042\u308b\u5834\u5408\u304c\u591a\u3044<\/span><\/td>\n<\/tr>\n
                  \u30cb\u30e5\u30fc\u30b9\u8a18\u4e8b<\/span><\/td>\n\u7d4c\u6e08\u30cb\u30e5\u30fc\u30b9\u30b5\u30a4\u30c8\u3084\u65b0\u805e\u8a18\u4e8b<\/span><\/td>\n\u308f\u304b\u308a\u3084\u3059\u304f\u7c21\u6f54\u306a\u60c5\u5831\u304c\u5f97\u3089\u308c\u308b<\/span><\/td>\n\u6b63\u78ba\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

                  \u306e\u308c\u3093\u6e1b\u640d\u306e\u8a08\u4e0a\u306f\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u640d\u306a\u3046\uff1f<\/b><\/h3>\n

                  \u306e\u308c\u3093\u6e1b\u640d\u306e\u8a08\u4e0a\u81ea\u4f53\u306f\u3001\u5fc5\u305a\u3057\u3082\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u640d\u306a\u3046\u3068\u306f\u9650\u308a\u307e\u305b\u3093<\/strong>\u3002<\/span>
                  \n<\/span>\u3080\u3057\u308d\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5247\u3063\u3066\u9069\u5207\u306b\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

                  \u3057\u304b\u3057\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u767a\u751f\u306f\u3001M&A\u6226\u7565\u3084\u4e8b\u696d\u904b\u55b6\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u53ef\u80fd\u6027\u3092\u793a\u5506\u3059\u308b<\/strong>\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u61f8\u5ff5\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

                  \u7279\u306b\u3001\u5de8\u984d\u306e\u306e\u308c\u3093\u6e1b\u640d\u3084\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u6e1b\u640d\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u80fd\u529b\u3084\u5c06\u6765\u6027\u306b\u5bfe\u3059\u308b\u7591\u5ff5\u3092\u62db\u304d\u3001\u682a\u4fa1\u306e\u4e0b\u843d\u3084\u4fe1\u7528\u683c\u4ed8\u3051\u306e\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u8981\u6ce8\u610f\u3067\u3059\u3002<\/span><\/p>\n

                  \u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u306f\u3001\u539f\u56e0\u3092\u660e\u78ba\u306b\u8aac\u660e\u3057\u518d\u767a\u9632\u6b62\u7b56\u3092\u8b1b\u3058\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u56de\u5fa9\u306b\u52aa\u3081\u307e\u3057\u3087\u3046\u3002<\/span>
                  \n<\/span>\u900f\u660e\u6027\u306e\u3042\u308b\u60c5\u5831\u958b\u793a\u3068\u4e8b\u696d\u6226\u7565\u306e\u6539\u5584\u304c\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

                  \u307e\u3068\u3081\uff1a\u306e\u308c\u3093\u6e1b\u640d\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u4f01\u696d\u4fa1\u5024\u3092\u6b63\u3057\u304f\u898b\u6975\u3081\u3088\u3046<\/b><\/h2>\n\"\"\n

                  \u306e\u308c\u3093\u6e1b\u640d\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001M&A\u6226\u7565\u306e\u7acb\u6848\u304b\u3089\u5b9f\u884c\u3001\u4e8b\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\uff08PMI\uff09\u306b\u81f3\u308b\u307e\u3067\u3001\u7dbf\u5bc6\u306a\u8a08\u753b\u3068\u5b9f\u884c\u304c\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/span><\/p>\n

                  \u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u4f01\u696d\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u898b\u6975\u3081\u308b\u305f\u3081\u306b\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5fb9\u5e95\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

                  \u8cb7\u53ce\u4fa1\u683c\u304c\u9ad8\u3059\u304e\u308b\u5834\u5408\u3084PMI\u304c\u5931\u6557\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/span>
                  \n<\/span>\u305d\u306e\u305f\u3081\u3001\u8cb7\u53ce\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3084PMI\u306e\u6210\u529f\u78ba\u7387\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306e\u6226\u7565\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

                  \u307e\u305f\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u767a\u751f\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d99\u7d9a\u7684\u306a\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u306e\u69cb\u7bc9\u3082\u5fc5\u8981\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002<\/span>
                  \n<\/span>\u8cb7\u53ce\u5f8c\u3082\u3001\u5b9a\u671f\u7684\u306b\u8cb7\u53ce\u5bfe\u8c61\u4f01\u696d\u306e\u696d\u7e3e\u3084\u5e02\u5834\u74b0\u5883\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3001\u306e\u308c\u3093\u6e1b\u640d\u306e\u5146\u5019\u3092\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u4f53\u5236\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/span>
                  \n<\/span>\u5146\u5019\u304c\u898b\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u8fc5\u901f\u306b\u5bfe\u5fdc\u7b56\u3092\u8b1b\u3058\u3066\u3001\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

                  \u672c\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u5185\u5bb9\u3092\u53c2\u8003\u306b\u3001M&A\u6226\u7565\u306e\u7acb\u6848\u304b\u3089\u5b9f\u884c\u3001\u4e8b\u5f8c\u306e\u7ba1\u7406\u307e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u6bb5\u968e\u3067\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u306e\u308c\u3093\u6e1b\u640d\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                  M&A\u306a\u3069\u4f01\u696d\u6d3b\u52d5\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u300c\u306e\u308c\u3093\u300d\u3067\u3059\u304c\u3001\u6e1b\u640d\u306f\u4f01\u696d\u4fa1\u5024\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002 \u306e\u308c\u3093\u6e1b\u640d\u304c\u767a\u751f\u3059\u308b\u539f\u56e0\u3084\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u306a\u3069\u3001M&A\u3092\u5b9f\u65bd\u3059\u308b\u4e0a\u3067\u7406\u89e3\u3057\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002\u307e…<\/p>\n","protected":false},"author":34,"featured_media":7091,"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":[13],"tags":[],"class_list":{"0":"post-7086","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-corporate-evalution","8":"article"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/7086","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=7086"}],"version-history":[{"count":6,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/7086\/revisions"}],"predecessor-version":[{"id":7122,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/posts\/7086\/revisions\/7122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/media\/7091"}],"wp:attachment":[{"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/media?parent=7086"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/categories?post=7086"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/paradigm-shift.co.jp\/media\/wp-json\/wp\/v2\/tags?post=7086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}