\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u306e\u5ddd\u6751\u3000\u62d3\u5df1\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q: \u30d9\u30c8\u30ca\u30e0\u4eba\u306e\u6b8b\u696d\u4ee3\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

A: \u30d9\u30c8\u30ca\u30e0\u52b4\u50cd\u6cd5\uff08No.10\/2012\/QH13\uff09\u7b2c97\u6761\u306b\u304a\u3044\u3066\u3001\u6642\u9593\u5916\u52b4\u50cd\u3001\u6df1\u591c\u52b4\u50cd\u306e\u8cc3\u91d1\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0b\u3001\u8868\u306b\u3066\u6642\u9593\u5916\u52b4\u50cd\u3068\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u7387\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5272\u5897\u8cc3\u91d1<\/p>\n

\u6642\u9593\u5916\u52b4\u50cd\u306f\u3001\u6700\u9577\u3067\u3082\uff11\u65e5\u306e\u52e4\u52d9\u6642\u9593\u306e\uff15\uff10\uff05\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\uff18\u6642\u9593\u52b4\u50cd\u306e\u5834\u5408\u3001\uff11\u65e5\uff14\u6642\u9593\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6708\uff13\uff10\u6642\u9593\u4ee5\u4e0b\u3001\u5e74\uff12\uff10\uff10\u6642\u9593\u4ee5\u4e0b\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u653f\u5e9c\u304c\u898f\u5b9a\u3059\u308b\u7279\u5225\u306a\u696d\u52d9\u306e\u307f\u3001\u5e74\uff13\uff10\uff10\u6642\u9593\u307e\u3067\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\uff08\uff11\uff10\uff16\u6761\uff09\u6642\u9593\u5916\u52b4\u50cd\u3092\u3055\u305b\u305f\u5834\u5408\u306f\u3001\u4f1a\u793e\u306f\u52b4\u50cd\u8005\u306b\u5bfe\u3057\u3066\u901a\u5e38\u306e\u8cc3\u91d1\u306b\u52a0\u3048\u5272\u5897\u8cc3\u91d1\u3092\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6642\u9593\u5916\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u652f\u6255\u3046\u5272\u5897\u8cc3\u91d1\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n

\u3010\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387\u3011<\/p>\n\n\n\n\n\n\n

\n \u6642\u9593\u5916\u52b4\u50cd\u3092\u884c\u3063\u305f\u65e5<\/p>\n<\/td>\n	\n \u5272\u5897\u7387<\/p>\n<\/td>\n<\/tr>\n
\u901a\u5e38\u306e\u52b4\u50cd\u65e5<\/td>\n	\n 150%<\/p>\n<\/td>\n<\/tr>\n
\u9031\u4f11\u65e5\u307e\u305f\u306f\u796d\u65e5<\/td>\n	\n 200%<\/p>\n<\/td>\n<\/tr>\n
\u6cd5\u5ef7\u795d\u65e5\u53ca\u3073\u6709\u7d66\u4f11\u6687\u4e2d\u306e\u52b4\u50cd<\/td>\n	\n 300%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n  <\/p>\n \u307e\u305f\u3001\u6df1\u591c\u52b4\u50cd\u6642\u9593\u306b\u52b4\u50cd\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u6df1\u591c\u52b4\u50cd\u624b\u5f53\u3068\u3057\u3066\u901a\u5e38\u306e\u8cc3\u91d1\u306e\uff13\uff10\uff05\u76f8\u5f53\u3092\u901a\u5e38\u306e\u8cc3\u91d1\u306b\u4e0a\u4e57\u305b\u3057\u3066\u3057\u306f\u3089\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\uff19\uff17\u6761\uff09<\/p>\n  <\/p>\n \u3010\u6df1\u591c\u52b4\u50cd\u306e\u5272\u5897\u7387\u3011<\/p>\n\n\n\n\n \n \u6df1\u591c\u6642\u9593<\/p>\n<\/td>\n \n \u5272\u5897\u7387<\/p>\n<\/td>\n<\/tr>\n \u5348\u5f8c\uff11\uff10\u6642\uff5e\u7fcc\u65e5\u306e\u5348\u524d\uff16\u6642<\/td>\n \n 130%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n  <\/p>\n \u6df1\u591c\u52b4\u50cd\u6642\u9593\u306b\u6642\u9593\u5916\u52b4\u50cd\u3092\u3057\u305f\u5834\u5408\u306e\u5272\u5897\u8cc3\u91d1\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n  <\/p>\n \u3010\u6df1\u591c\u52b4\u50cd\u6642\u9593\u306e\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387\u3011<\/p>\n\n\n\n\n \n \u591c\u9593<\/p>\n<\/td>\n \n \u5e73\u65e5<\/p>\n<\/td>\n \n \u4f11\u65e5<\/p>\n<\/td>\n \n \u795d\u65e5<\/p>\n<\/td>\n<\/tr>\n \n \u6df1\u591c\u306e\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387<\/p>\n<\/td>\n \n 195%<\/p>\n<\/td>\n \n 260%<\/p>\n<\/td>\n \n 390%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u6df1\u591c\u6642\u9593\u5916\u52b4\u50cd\u306e\u5272\u5897\u7387\u306e\u8a08\u7b97\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n \uff08\u4f8b\uff09\u5e73\u65e5\uff14\u6642\u9593\uff08\uff12\uff10\uff5e\uff12\uff14\u6642\uff09\u306e\u6642\u9593\u5916\u52b4\u50cd\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n \uff12\uff10\uff5e\uff12\uff12\u6642\u306e\uff12\u6642\u9593\u00d7\u901a\u5e38\u306e\u8cc3\u91d1\u00d7\uff11\uff15\uff10\uff05<\/p>\n \uff12\uff12\uff5e\uff12\uff14\u6642\u306e\uff12\u6642\u9593\u00d7\u901a\u5e38\u306e\u8cc3\u91d1\u00d7\uff11\uff15\uff10\uff05\u00d7\uff11\uff13\uff10\uff05\uff1d\uff11\uff19\uff15\uff05<\/p>\n \u3055\u3089\u306b\u6b21\u306e\u3088\u3046\u306a\u52b4\u50cd\u8005\u306f\u3001\u52b4\u50cd\u6cd5\u4e0a\u6b8b\u696d\u307e\u305f\u306f\u6df1\u591c\u306e\u5c31\u696d\u304c\u7981\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n \u30fb\u598a\u5a20\uff17\u304b\u6708\u4ee5\u4e0a\u306e\u5973\u6027\u52b4\u50cd\u8005\u30fb\u6e80\uff11\uff12\u6b73\u672a\u6e80\u306e\u5b50\u306e\u990a\u80b2\u3092\u3057\u3066\u3044\u308b\u5973\u6027\u52b4\u50cd\u8005<\/p>\n \u30fb\u52b4\u50cd\u80fd\u529b\u306e\uff15\uff11\uff05\u4ee5\u4e0a\u3092\u5931\u3063\u305f\u8eab\u4f53\u969c\u5bb3\u8005<\/p>\n \u30fb\u672a\u6210\u5e74\u52b4\u50cd\u8005<\/p>\n \uff08\u305f\u3060\u3057\u3001\u52b4\u50cd\u50b7\u75c5\u5175\u793e\u4f1a\u554f\u984c\u7701\u306e\u5b9a\u3081\u308b\u8077\u696d\u30fb\u8077\u52d9\u3092\u9664\u304f\uff09<\/p>\n \n \u901a\u9054\u306eNo. 111\/2013\/TT-BTC\u306e\u898f\u5b9a\u306b\u3088\u308b\u3068\u3001\u5272\u308a\u5897\u3057\u5206\u306e\u6b8b\u696d\u4ee3\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n \u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u8a08\u7b97\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u70b9\u3092\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u9593\u9055\u3063\u3066\u8a08\u7b97\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n \u65e5\u672c\u306e\u300c\u6b8b\u696d\u4ee3\u306b\u3088\u3063\u3066\u6240\u5f97\u304c\u5897\u3048\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3082\u5897\u52a0\u3059\u308b\u5236\u5ea6\u300d\u3068\u9055\u3044\u3001\u500b\u4eba\u3092\u3088\u308a\u4fdd\u8b77\u3057\u305f\u8da3\u65e8\u306e\u898f\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30d9\u30c8\u30ca\u30e0\u306f\u4e0a\u8a18\u306b\u8a18\u8f09\u3057\u305f\u901a\u308a\u3001\u5e74\u9593\u306e\u6b8b\u696d\u6642\u9593\u306b\u3064\u3044\u3066\u53b3\u3057\u3044\u5b9a\u3081\u304c\u3042\u308a\u307e\u3059\u3002\u57fa\u672c\u7d66\u3092\u4e88\u3081\u4f4e\u304f\u8a2d\u5b9a\u3057\u3001\u6b8b\u696d\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u3044\u3092\u9003\u308c\u308b\u3068\u3044\u3046\u30b9\u30ad\u30fc\u30e0\u3082\u53ef\u80fd\u6027\u3068\u3057\u3066\u306f\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n  <\/p>\n \u3088\u308a\u8a73\u3057\u3044\u5185\u5bb9\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u5f0a\u793e\u306eWiki Investment\u3084\u300c\u30d9\u30c8\u30ca\u30e0\u306e\u6295\u8cc7\u30fbM&A\u30fb\u4f1a\u793e\u6cd5\u30fb\u4f1a\u8a08\u7a0e\u52d9\u30fb\u52b4\u52d9\uff08\u4e45\u91ce\u5eb7\u6210\uff09\u300d\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n \u4e0b\u8a18\u3001Wiki Investment\u306eURL\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n http:\/\/www.wiki-investment.com\/<\/p>\n  <\/p>\n  <\/p>\n \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n \u30d9\u30c8\u30ca\u30e0\u3000\u30db\u30fc\u30c1\u30df\u30f3<\/p>\n \u5ddd\u6751\u3000\u62d3\u5df1<\/p>\n Mail: kawamura.hiroki@tokyoconsultinggroup.co<\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n \u3000<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u306e\u5ddd\u6751\u3000\u62d3\u5df1\u3067\u3059\u3002   Q: \u30d9\u30c8\u30ca\u30e0\u4eba\u306e\u6b8b\u696d\u4ee3\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002   A: \u30d9\u30c8\u30ca\u30e0\u52b4\u50cd\u6cd5\uff08No.10\/2012\/QH13\uff09\u7b2c97\u6761\u306b\u304a\u3044\u3066\u3001\u6642\u9593\u5916\u52b4 […]","protected":false},"author":1,"featured_media":2455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[17,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t