{"id":1500,"date":"2024-01-19T14:30:55","date_gmt":"2024-01-19T05:30:55","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/?page_id=1500"},"modified":"2024-02-08T16:32:44","modified_gmt":"2024-02-08T07:32:44","slug":"valuation","status":"publish","type":"page","link":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/valuation\/","title":{"rendered":"\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3"},"content":{"rendered":"\n<p style=\"text-align: center;\"><span style=\"font-size: 36pt;\"><strong><span style=\"font-family: 'times new roman', times, serif; color: #b61818;\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/span><\/strong><\/span><\/p>\n\n\n\n<h1><span style=\"font-family: 'times new roman', times, serif; color: #b61818; font-size: 18pt;\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09\u306e\u76ee\u7684<\/span><\/h1>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">M&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u4e21\u8005\u304c\u7d0d\u5f97\u3059\u308b\u3088\u3046\u306a\u516c\u6b63\u306a\u8cb7\u53ce\u4fa1\u683c\u3092\u6c7a\u5b9a\u3057\u3001\u53d6\u5f15\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u8cb7\u53ce\u4fa1\u683c\u306e\u5224\u65ad\u6750\u6599\u3068\u3057\u3066\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\uff08FA\uff09\u306b\u3088\u308b\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u8cb7\u3044\u624b\u306e\u5b89\u304f\u8cb7\u3044\u305f\u3044\u3068\u3044\u3046\u6b32\u6c42\u3068\u3001\u58f2\u308a\u624b\u306e\u9ad8\u304f\u58f2\u308a\u305f\u3044\u3068\u3044\u3046\u3001\u76f8\u5bfe\u3059\u308b\u6b32\u6c42\u304c\u5b58\u5728\u3057\u307e\u3059\u304c\u3001\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u4e21\u8005\u306e\u5229\u5bb3\u8005\u30fb\u682a\u4e3b\u306b\u8aac\u660e\u3057\u5408\u610f\u3092\u5f97\u308b\u305f\u3081\u306b\u3082\u3001\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u306e\u4f01\u696d\u4fa1\u5024\u3092\u5ba2\u89b3\u7684\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u9069\u5207\u306a\u8cb7\u53ce\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h1><span style=\"font-family: 'times new roman', times, serif; color: #b61818; font-size: 18pt;\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h1>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u5e02\u5834\u304c\u682a\u4fa1\u3068\u3057\u3066\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u3057\u3066\u304a\u308a\u3001\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\u3068\u3044\u3046\u6307\u6a19\u306b\u57fa\u3065\u3044\u3066M&amp;A\u306e\u58f2\u8cb7\u4fa1\u683c\u3092\u6c7a\u3081\u307e\u3059\u3002\u3057\u304b\u3057\u672a\u516c\u958b\u4f01\u696d\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u3001\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\u3068\u3044\u3046\u6307\u6a19\u304c\u5b58\u5728\u305b\u305a\u3001\u8a08\u7b97\u306b\u3088\u308a\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002\u591a\u69d8\u306a\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u5b58\u5728\u3057\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u624b\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">\u00a0<\/span><strong><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\">\u30fb\u30a2\u30bb\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3092\u7528\u3044\u3001\u8cc7\u7523\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u4ee3\u8868\u7684\u306a\u4f8b\u3068\u3057\u3066\u300c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u3084\u300c\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u304c\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">\u00a0<\/span><strong><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\">\u30fb\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/strong><\/p>\n<p style=\"text-align: left; padding-left: 40px;\"><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3092\u7528\u3044\u3001\u8cc7\u7523\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308a\u3001\u4ee3\u8868\u7684\u306a\u4f8b\u3068\u3057\u3066\u300c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u3084\u300c\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u304c\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\">\u00a0<\/span><strong><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\">\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5\uff08\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\uff09\u304c\u4ee3\u8868\u7684\u3067\u3042\u308a\u3001\u985e\u4f3c\u4f01\u696d\u3068\u306e\u6bd4\u8f03\u304b\u3089\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\"><strong><span style=\"color: #b61818;\">\u30a2\u30bb\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/span><\/strong><br \/><\/span><\/h2>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000;\"><span style=\"font-size: 12pt;\">\u300c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308b\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u3001\u682a\u5f0f\u306e\u4fa1\u5024\u3068\u3057\u307e\u3059\u3002<\/span><br \/><br \/><span style=\"font-size: 12pt;\">\u3057\u304b\u3057\u3001\u7c3f\u4fa1\u3067\u306f\u6b63\u78ba\u306a\u4f01\u696d\u4fa1\u5024\u304c\u6e2c\u308c\u306a\u3044\u305f\u3081\u53f3\u56f3\u306e\u3088\u3046\u306b\u6642\u4fa1\u8cc7\u7523\uff08\uff1d\u6d41\u52d5\u8cc7\u7523\uff0b\u6709\u5f62\u8cc7\u7523\uff0b\u7121\u5f62\u8cc7\u7523\uff09\u3092\u7528\u3044\u3066\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u304c\u300c\u6642\u4fa1\u7d14\u8cc7\u7523\u6cd5\u300d\u3067\u3059\u3002<\/span><br \/><br \/><span style=\"font-size: 12pt;\">\u6642\u4fa1\u8cc7\u7523\u306b\u304a\u3044\u3066\u306f\u3001\u7c3f\u4fa1\u306b\u793a\u3055\u308c\u308b\u6d41\u52d5\u8cc7\u7523\u30fb\u6709\u5f62\u8cc7\u7523\u306b\u52a0\u3048\u3001\u7121\u5f62\u8cc7\u7523\u3068\u3057\u3066\u3001\u8cc7\u7523\u542b\u307f\u640d\u76ca\u30fb\u306e\u308c\u3093\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u4f01\u696d\u4fa1\u5024\u306f\u3001\u6642\u4fa1\u8cc7\u7523\u304b\u3089\u8cb7\u639b\u91d1\u3084\u652f\u6255\u624b\u5f62\u7b49\u3001\u55b6\u696d\u3067\u767a\u751f\u3059\u308b\u6d41\u52d5\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u540c\u6642\u306b\u6709\u5229\u5b50\u8ca0\u50b5\uff0b\u682a\u4e3b\u8cc7\u672c\u4fa1\u5024\u3068\u3044\u3046\u5f0f\u3067\u8868\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/><span style=\"font-size: 12pt;\">\u6709\u5229\u5b50\u8ca0\u50b5\uff0b\u682a\u4e3b\u8cc7\u672c\u4fa1\u5024\uff1d\u4f01\u696d\u4fa1\u5024<\/span>\u3000<br \/><\/span><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"727\" height=\"664\" src=\"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-content\/uploads\/2024\/01\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-01-19-140052.png\" alt=\"\u30a2\u30bb\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff08\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u306b\u3088\u308b\u4f01\u696d\u4fa1\u5024\u7b97\u5b9a\u306e\u4ed5\u65b9\" class=\"wp-image-1502\" srcset=\"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-content\/uploads\/2024\/01\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-01-19-140052.png 727w, https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-content\/uploads\/2024\/01\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-01-19-140052-300x274.png 300w\" sizes=\"auto, (max-width: 727px) 100vw, 727px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\"><strong><span style=\"color: #b61818;\">\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/strong><br \/><\/span><\/h2>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">DCF\u6cd5\u3067\u306f\u5c06\u6765\u4e88\u60f3\u3055\u308c\u308b\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3001\u5272\u5f15\u7387\uff08WACC\uff09\u3067\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304d\u3001\u7b97\u51fa\u3057\u305f\u7d99\u7d9a\u4fa1\u5024\u3092\u52a0\u7b97\u3057\u3066\u4e8b\u696d\u4fa1\u5024\u3092\u6c42\u3081\u307e\u3059\u3002WACC\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u682a\u4e3b\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u8ca0\u50b5\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u52a0\u91cd\u5e73\u5747\u3057\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f01\u696d\u4fa1\u5024\u306f\u3053\u306e\u4e8b\u696d\u4fa1\u5024\u306b\u3001\u4f59\u5270\u8cc7\u7523\u3084\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u6642\u4fa1\u3092\u52a0\u7b97\u3057\u305f\u4fa1\u5024\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 14pt;\"><strong><span style=\"color: #b61818;\">\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/span><\/strong><br \/><\/span><\/h2>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5\uff08\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\uff09\u3067\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f01\u696d\u306e\u4e8b\u696d\u9818\u57df\u306e\u8fd1\u3044\u985e\u4f3c\u4f01\u696d\u3092\u4e0a\u5834\u4f01\u696d\u304b\u3089\u8907\u6570\u793e\u9078\u5b9a\u3057\u3001\u4efb\u610f\u306e\u6307\u6a19\u306e\u6570\u5024\u306b\u4fc2\u6570\u3092\u4e57\u3058\u3066\u4e8b\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/><br \/>\u4e00\u822c\u7684\u306b\u3001\u4efb\u610f\u306e\u6307\u6a19\u306f\u58f2\u4e0a\u3084\u55b6\u696d\u5229\u76ca\u306a\u3069\u3001\u8907\u6570\u306e\u8ca1\u52d9\u6307\u6a19\u3092\u4f7f\u7528\u3057\u3001\u4fc2\u6570\u306b\u306f\u985e\u4f3c\u4f01\u696d\u306e\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\u00f7\u4efb\u610f\u306e\u6307\u6a19\uff08\u4f8b\uff1a\u58f2\u4e0a\uff09\u306e\u500d\u7387\u3092\u7528\u3044\u307e\u3059\u3002<br \/>\u682a\u5f0f\u5e02\u5834\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u305f\u682a\u4fa1\u3092\u7528\u3044\u305f\u624b\u6cd5\u3067\u3042\u308a\u3001\u3088\u308a\u5ba2\u89b3\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u3059\u3002<br \/>\u8a55\u4fa1\u5bfe\u8c61\u4f01\u696d\u306e\u4efb\u610f\u306e\u6307\u6a19\u00d7\u985e\u4f3c\u4f01\u696d\u304b\u3089\u7b97\u5b9a\u3057\u305f\u4fc2\u6570\uff1d\u4e8b\u696d\u4fa1\u5024\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u4f01\u696d\u4fa1\u5024\u306f\u3053\u306e\u4e8b\u696d\u4fa1\u5024\u306b\u3001\u4f59\u5270\u8cc7\u7523\u3084\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u6642\u4fa1\u3092\u52a0\u7b97\u3057\u305f\u4fa1\u5024\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h1><span style=\"font-family: 'times new roman', times, serif; color: #b61818; font-size: 18pt;\">\u5404\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u65b9\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h1>\n\n\n\n<figure class=\"wp-block-table alignleft\">\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #b61818;\">\u00a0<\/td>\n<td style=\"background-color: #b61818;\"><span style=\"color: #ffffff;\"><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/td>\n<td style=\"background-color: #b61818;\"><span style=\"color: #ffffff;\"><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; background-color: #b61818;\"><span style=\"color: #ffffff;\"><strong>\u7d14\u8cc7\u7523\u4fa1\u984d\u6cd5<\/strong><\/span><\/td>\n<td>\u5ba2\u89b3\u6027\u304c\u3042\u308a\u3001\u8a08\u7b97\u304c\u5bb9\u6613\u3002<br \/>\u8cc7\u7523\u3092\u5143\u306b\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u30fb\u6e05\u7b97\u306e\u5834\u9762\u3067\u4fbf\u5229\u3067\u3042\u308b\u3002<\/td>\n<td>\u8cc7\u7523\u4fa1\u5024\u306b\u3088\u308b\u8a55\u4fa1\u3067\u3042\u308a\u3001\u4e8b\u696d\u7d99\u7d9a\u304c\u524d\u63d0\u3067\u306f\u306a\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; background-color: #b61818;\"><span style=\"color: #ffffff;\"><strong>DCF\u6cd5<\/strong><\/span><\/td>\n<td>\u7d99\u7d9a\u4f01\u696d\u3092\u524d\u63d0\u3068\u3057\u3066\u304a\u308a\u3001\u5c06\u6765\u306e\u4e8b\u696d\u4fa1\u5024\u3092\u8003\u616e\u306b\u5165\u308c\u3066\u3044\u308b\u3002<br \/>\u4f01\u696d\u4fa1\u5024\u306e\u5224\u65ad\u6750\u6599\u304c\u591a\u69d8\u3067\u3042\u308a\u3001\u611f\u5ea6\u5206\u6790\u304c\u53ef\u80fd\u3002<br \/>\u95a2\u4fc2\u8005\u3078\u306e\u8aac\u5f97\u6027\u304c\u9ad8\u3044<\/td>\n<td>\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u4e88\u6e2c\u3084WACC\u7b97\u51fa\u7b49\u3001\u904e\u7a0b\u304c\u8907\u96d1\u3067\u3042\u308a\u3001\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\u5272\u5f15\u7387\u3084\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u306b\u4e3b\u89b3\u304c\u5165\u308a\u3084\u3059\u3044\u3002<br \/>\u5c06\u6765\u4e8b\u696d\u8a08\u753b\u306e\u4f5c\u308a\u65b9\u306b\u3088\u308a\u4fa1\u5024\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; background-color: #b61818;\"><span style=\"color: #ffffff;\"><strong>\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5<\/strong><\/span><\/td>\n<td><br \/>\u985e\u4f3c\u4f01\u696d\u306e\u8a55\u4fa1\u500d\u7387\u304b\u3089\u4e8b\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u6bd4\u8f03\u7684\u5bb9\u6613\u306a\u65b9\u6cd5<br \/>\u5e02\u5834\u306e\u682a\u4fa1\u3068\u8ca1\u52d9\u6570\u5024\u3092\u53cd\u6620\u3055\u305b\u3066\u304a\u308a\u3001\u5ba2\u89b3\u6027\u304c\u3042\u308b\u3002<\/td>\n<td>\u985e\u4f3c\u4f01\u696d\u3068\u3001\u8a55\u4fa1\u500d\u7387\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u6063\u610f\u7684\u306a\u4fa1\u5024\u8a55\u4fa1\u306b\u9665\u308b\u3002<br \/>\u4e0a\u5834\u3057\u3066\u3044\u308b\u985e\u4f3c\u4f01\u696d\u304c\u306a\u3044\u5834\u5408\u306f\u4f7f\u7528\u3067\u304d\u306a\u3044\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u696d\u52d9\u306f\u8cb7\u3044\u624b\u5074\u306eFA\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u884c\u3046\u3053\u3068\u304c\u591a\u304f\u3001\u9069\u6b63\u306a\u4fa1\u683c\u8a2d\u5b9a\u306e\u305f\u3081\u306b\u58f2\u308a\u624b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u60c5\u5831\u3092\u5143\u306b\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u5b9a\u3057\u3001\u4ea4\u6e09\u3092\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u58f2\u308a\u624b\u5074\u304b\u3089\u9069\u5207\u306a\u60c5\u5831\u3092\u5165\u624b\u3057\u3001\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u8ad6\u7406\u7684\u306a\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6d77\u5916\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u8aac\u660e\u3084\u4ea4\u6e09\u306b\u3064\u3044\u3066\u3082\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u306e\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u542b\u307e\u308c\u308b\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3 \u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09\u306e\u76ee\u7684 M &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1500","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/pages\/1500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/comments?post=1500"}],"version-history":[{"count":13,"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/pages\/1500\/revisions"}],"predecessor-version":[{"id":1601,"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/pages\/1500\/revisions\/1601"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/crossborder-ma\/wp-json\/wp\/v2\/media?parent=1500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}