{"id":1490,"date":"2020-06-02T09:11:45","date_gmt":"2020-06-02T09:11:45","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1490"},"modified":"2021-07-18T00:34:26","modified_gmt":"2021-07-18T00:34:26","slug":"assignment-of-assets","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/assignment-of-assets\/","title":{"rendered":"\u30c8\u30eb\u30b3\u3067\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30c8\u30eb\u30b3\u652f\u793e\u306e\u5c0f\u5742\u7406\u52a0\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u306f\u3010\u30c8\u30eb\u30b3\u3067\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u3011\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cc7\u7523\u8b72\u6e21\u3068\u306f\u3001\u6cd5\u7684\u5f53\u4e8b\u8005\u304c\u3001\u3082\u3046\u4e00\u65b9\u306e\u5f53\u4e8b\u8005\u3078\u306e\u6240\u6709\u6a29\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u30c8\u30eb\u30b3\u306e\u6cd5\u5f8b\u5236\u5ea6\u3067\u306f\u660e\u78ba\u306a\u898f\u5236\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8907\u6570\u306e\u6cd5\u5f8b\u306e\u4e2d\u3067\u3001\u76f4\u63a5\u7684\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<br 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7\u6761<\/li>\n<\/ol>\n<p>\u4eca\u56de\u306f\u3001\u3053\u3061\u3089\u306b\u3064\u3044\u3066\u5c11\u3057\u8aac\u660e\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u304a\u3088\u3073\u55b6\u696d\u6a29\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u30c8\u30eb\u30b3\u50b5\u52d9\u6cd56098\u756a202\u6761\u3001203\u6761\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u50b5\u52d9\u6cd5202\u6761\u306b\u3088\u308c\u3070<\/p>\n<p>\u300c\u8cc7\u7523\u307e\u305f\u306f\u3001\u8cc7\u7523\u53ca\u3073\u305d\u308c\u306e\u8ca0\u50b5\u3092\u542b\u3080\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u88ab\u8b72\u6e21\u4eba\u306f\u3001\u8cc7\u7523\u53ca\u3073\u4e8b\u696d\u306e\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3002\u88ab\u8b72\u6e21\u4eba\u304c\u5f53\u8a72\u306e\u8b72\u6e21\u3092\u50b5\u6a29\u8005\u306b\u901a\u77e5\u3001\u307e\u305f\u306f\u540c\u69d8\u306b\u55b6\u5229\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5546\u696d\u767b\u8a18\u5b98\u5831\u306b\u767a\u8868\u3057\u901a\u77e5\u3001\u305d\u306e\u4ed6\u3001\u30c8\u30eb\u30b3\u5168\u571f\u3067\u6d41\u901a\u3059\u308b\u65b0\u805e\u306b\u767a\u8868\u3059\u308b\u5f62\u3067\u901a\u77e5\u3055\u308c\u305f\u65e5\u4ed8\u306b\u304a\u3044\u3066\u3001\u958b\u59cb\u3055\u308c\u308b\u3002<\/p>\n<p>\u5148\u306e\u50b5\u52d9\u8005\u306f2\u5e74\u9593\u3001\u88ab\u8b72\u6e21\u4eba\u3068\u5171\u306b\u9023\u5e2f\u50b5\u52d9\u8005\u3068\u3057\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3002\u524d\u8ff0\u306e\u671f\u9593\u306f\u3001\u671f\u9650\u5230\u6765\u50b5\u52d9\u306e\u901a\u77e5\u3001\u53ca\u3073\u901a\u77e5\u5f8c\u306b\u5f01\u6e08\u671f\u304c\u5230\u6765\u3059\u308b\u8ca0\u50b5\u306e\u671f\u9650\u5230\u6765\u901a\u77e5\u306e\u65e5\u4ed8\u306b\u304a\u3044\u3066\u3001\u5931\u52b9\u958b\u59cb\u3068\u306a\u308b\u3002\u3053\u306e\u3088\u3046\u306b\u50b5\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u7d50\u679c\u306f\u3001\u5916\u90e8\u306e\u50b5\u52d9\u5c65\u884c\u5f15\u53d7\u5951\u7d04\u306b\u8d77\u56e0\u3059\u308b\u7d50\u679c\u3068\u540c\u4e00\u3067\u3042\u308b\u3002\u767a\u8868\u306b\u3088\u308b\u901a\u544a\u307e\u305f\u306f\u958b\u793a\u306e\u7fa9\u52d9\u304c\u88ab\u8b72\u6e21\u4eba\u306b\u3088\u308a\u5c65\u884c\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u7b2c2\u9805\u306b\u898f\u5b9a\u3055\u308c\u305f2\u5e74\u9593\u306f\u5931\u52b9\u304c\u958b\u59cb\u3055\u308c\u306a\u3044\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<p>\u540c\u69d8\u306b\u540c\u6cd5203\u6761\u306b\u3088\u308b\u3068<\/p>\n<p>\u300c\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u76f8\u4e92\u5f15\u304d\u7d99\u304e\u306b\u3088\u308a\u3001\u307e\u305f\u306f\u4e00\u65b9\u304c\u4ed6\u793e\u3078\u95a2\u4e0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4f1a\u793e\u304c\u5408\u4f75\u3059\u308b\u5834\u5408\u3001\u53cc\u65b9\u306e\u4f1a\u793e\u306e\u50b5\u6a29\u8005\u306f\u8cc7\u7523\u8b72\u6e21\u306b\u8d77\u56e0\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3001\u65b0\u4f1a\u793e\u304b\u3089\u8ca0\u50b5\u3092\u53d7\u9818\u53ca\u3073\u56de\u53ce\u3067\u304d\u308b\u3002\u300d<\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u4eba\u304c\u4e8b\u696d(\u4f1a\u793e)\u3092\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u542b\u3081\u5f15\u304d\u7d99\u3050\u5834\u5408\u3001\u3053\u306e\u6cd5\u4eba\u306f\u5f53\u8a72\u4f1a\u793e\u306e\u8ca0\u50b5\u53ca\u3073\u50b5\u6a29\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u30c8\u30eb\u30b3\u50b5\u52d9\u6cd5202\u6761\u53ca\u3073203\u6761\u304b\u3089\u3001\u8b72\u6e21\u4eba\u53ca\u3073\u88ab\u8b72\u6e21\u4eba\u306f\u3001\u50b5\u6a29\u8005\u3078\u306e\u901a\u544a\u307e\u305f\u306f\u901a\u77e5\u3092\u8d77\u70b9\u3068\u3057\u3001\u305d\u308c\u4ee5\u964d2\u5e74\u9593\u306e\u50b5\u52d9\u8fd4\u6e08\u306b\u5bfe\u3057\u3066\u9023\u5e2f\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7279\u5b9a\u306e\u90e8\u9580\u3067\u652f\u914d\u7684\u306a\u72b6\u6cc1\u3092\u751f\u3080\u307e\u305f\u306f\u3001\u65e2\u5b58\u306e\u652f\u914d\u7684\u306a\u72b6\u6cc1\u3092\u4fc3\u9032\u3059\u308b\u7b49\u3068\u3044\u3063\u305f\u5408\u4f75\u53ca\u3073\u8b72\u6e21\u3092\u7981\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u6cd5\u5f8b4054\u756a7\u6761\u3067\u7af6\u4e89\u306e\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3082\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u5b9a\u306e\u5024\u3092\u8d85\u3048\u308b\u8b72\u6e21\u3082\u4e0a\u8a18\u306e\u6cd5\u5f8b\u898f\u5b9a\u306b\u3088\u308a\u3001\u7af6\u4e89\u5e81\u306b\u3088\u308b\u8a31\u53ef\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u7523\u8b72\u6e21\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3067\u6cd5\u4eba\u7a0e\u50b5\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u8b72\u6e21\u304c\u4f1a\u793e\u58f2\u5374\/\u8b72\u6e21\u306e\u53ce\u5165\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<br \/>\n\u8cc7\u7523\u8b72\u6e21\u306f\u901a\u5e38\u3001\u8cc7\u7523\u306e\u58f2\u5374\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u306f\u8cc7\u7523\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7a0e\u7387\u306f18\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u50b5\u52d9\u306f\u3001\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u8a3c\u5238\u306a\u3069\u306e\u69d8\u3005\u306a\u65b9\u6cd5\u306b\u3088\u308a\u3001\u6e1b\u984d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u8b72\u6e21\u3092\u884c\u3046\u4e0a\u3067\u3001\u307e\u305a\u5546\u6cd5\u3001\u50b5\u52d9\u6cd5\u3001\u5408\u4f75\u7b49\u3068\u3044\u3063\u305f\u6cd5\u5f8b\u306e\u898f\u5b9a\u3092\u898b\u76f4\u3057\u518d\u691c\u8a0e\u3059\u308b\u3053\u3068\u3067\u3001\u671b\u307e\u3057\u3044\u7d50\u679c\u3092\u5c0e\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u306f\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30c8\u30eb\u30b3\u3078\u306e\u9032\u51fa\u3001\u30c8\u30eb\u30b3\u306b\u304a\u3051\u308b\u30d3\u30b8\u30cd\u30b9\u306e\u5c55\u958b\u306b\u95a2\u3057\u3066\u7121\u6599\u76f8\u8ac7\u3082\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0a\u8a18\u5185\u5bb9\u4ee5\u5916\u306b\u3082\u3054\u4e0d\u660e\u306a\u70b9\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"_Wiki-Investment\"><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n<h3><span id=\"i\"><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<br \/>\n\u30c8\u30eb\u30b3\u652f\u793e\u3000\u5c0f\u5742 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