{"id":239,"date":"2000-12-20T18:57:57","date_gmt":"2000-12-20T09:57:57","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/group\/cms\/?p=239"},"modified":"2026-02-04T11:24:19","modified_gmt":"2026-02-04T02:24:19","slug":"ft-fas","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/group\/ft-fas\/","title":{"rendered":"\u8fbb\udb40\udd00\u30fb\u672c\u90f7FAS\u682a\u5f0f\u4f1a\u793e"},"content":{"rendered":"\n<style>\nh3.case {\npadding-bottom: 16px;\n}\n\nh3.case span {\nmargin-right: 10px;\n}\n\nh4.caseh4 {\npadding: 30px 0 20px;\nfont-size: 2rem  !important;\n}\n\n.wp-block-image .aligncenter  {\nwidth: 255px;\n}\n\n.wp-block-image img {\nwidth: 100%;\n}\n\n.post-overflow {\n  width: 100%;\n}\n\n.post-overflow__scroll {\n  overflow-x: auto;\n  -webkit-overflow-scrolling: touch; \/* iOS\u5bfe\u5fdc *\/\n}\n\n.nayami-table {\n  min-width: 1000px; \/* \u753b\u9762\u3088\u308a\u5927\u304d\u304f\u3059\u308b *\/\n  border-collapse: collapse;\n}\n\nbr.sp_only {\ndisplay: none;\n}\n\n@media screen and (max-width: 480px) {\n .post-overflow__scroll {\n   width: 110%;\n   overflow: auto;\n  }\n}\n\n@media(max-width: 781px) {\n .dli-chevron-down {\n  padding-bottom: 1rem;\n  transform: translate(-50%, -75%) rotate(135deg);\n }\n\n.task-inner,\n.sol-inner {\nwidth: 100%;\nmargin-bottom: 15px;\n}\n\n.method-txt {\n  margin-top: 15px !important;\n }\n\n.wp-block-image .aligncenter  {\n  width: 100%;\n }\n}\n\n@media(max-width: 550px) {\n h3.case {\n display: contents;\n}\n\nh3.case span {\n position: relative;\n top: -4px;\n}\n\nbr.sp_only {\n display: block;\n}\n}\n<\/style>\n\n<div class=\"post-company-head\">\n  <div class=\"post-company-head__logo\">\n    <img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"97\" src=\"https:\/\/www.ht-tax.or.jp\/group\/wp-content\/uploads\/2000\/12\/logo-ht-tax-fas.webp\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\" srcset=\"https:\/\/www.ht-tax.or.jp\/group\/wp-content\/uploads\/2000\/12\/logo-ht-tax-fas.webp 640w, https:\/\/www.ht-tax.or.jp\/group\/wp-content\/uploads\/2000\/12\/logo-ht-tax-fas-320x49.webp 320w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>\n  <\/div>\n  <div class=\"post-company-head__table\">\n    <table>\n      <tr>\n        <th>HP<\/th>\n        <td><strong class=\"c-button-blank\"><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ht-fas.co.jp\/<\/a><\/strong><\/td>\n      <\/tr>\n      <tr>\n        <th>\u6240\u5728\u5730<\/th>\n        <td>\u6771\u4eac\u90fd\u4e2d\u592e\u533a\u516b\u91cd\u6d322-2-1<br>\n        \u6771\u4eac\u30df\u30c3\u30c9\u30bf\u30a6\u30f3\u516b\u91cd\u6d32 \u516b\u91cd\u6d32\u30bb\u30f3\u30c8\u30e9\u30eb\u30bf\u30ef\u30fc32\u968e<\/td>\n      <\/tr>\n      <tr>\n        <th>\u96fb\u8a71\u756a\u53f7<\/th>\n        <td>03-6826-0575<\/td>\n      <\/tr>\n    <\/table>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/h2>\n\n\n\n<div class=\"post-overflow\">\n  <div class=\"post-overflow__scroll\">\n    <table class=\"nayami-table\">\n      <thead>\n        <tr>\n          <th style=\"width: 25%;\">M&#038;A\u3067\u5bfe\u8c61\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u305f\u3044<\/th>\n          <th style=\"width: 25%;\">M&#038;A\u3067\u5bfe\u8c61\u4f01\u696d\u306e\u4f01\u696d\u4fa1\u5024\u3092\u78ba\u8a8d\u3057\u305f\u3044<\/th>\n          <th style=\"width: 25%;\">M&#038;A\u3067\u8cb7\u53d6\u30b9\u30ad\u30fc\u30e0\u3092\u691c\u8a3c\u3057\u305f\u3044<\/th>\n          <th style=\"width: 25%;\">\u9280\u884c\u501f\u5165\u306e\u8fd4\u6e08\u6761\u4ef6\u5909\u66f4\u3092\u884c\u3044\u305f\u3044<\/th>\n        <\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <td>M&#038;A\u306e\u5b9f\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5408\u308f\u305b\u3066\u5bfe\u8c61\u4f01\u696d\u306e\u8abf\u67fb\u3092\u884c\u3044\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u7cbe\u67fb\u3084\u7c3f\u5916\u50b5\u52d9\u30fb\u6b63\u5e38\u306a\u53ce\u76ca\u529b\u3092\u628a\u63e1\u3044\u305f\u3057\u307e\u3059\u3002<\/td>\n          <td>\u8cb7\u53d6\u5bfe\u8c61\u4f01\u696d\u306e\u9069\u6b63\u306a\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3057\u3001\u4fa1\u683c\u4ea4\u6e09\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/td>\n          <td>\u8cb7\u3044\u53d6\u308a\u306b\u3042\u305f\u3063\u3066\u3001\u682a\u5f0f\u8b72\u6e21\u3001\u7d44\u7e54\u518d\u7de8\u7b49\u8907\u6570\u306e\u65b9\u6cd5\u306e\u4e2d\u304b\u3089\u9069\u5207\u306a\u30b9\u30ad\u30fc\u30e0\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5b9f\u884c\u652f\u63f4\u306b\u3064\u3044\u3066\u3082\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<\/td>\n          <td>\u7aae\u5883\u8981\u56e0\u3092\u628a\u63e1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6539\u5584\u6848\u3092\u63d0\u6848\u3057\u3066\u65b0\u305f\u306a\u4e8b\u696d\u8a08\u753b\u3092\u7b56\u5b9a\u3044\u305f\u3057\u307e\u3059\u3002<\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8b\u696d\u5185\u5bb9<\/h2>\n\n\n\n<h3 class=\"biz\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9(\u4f01\u696d\u7cbe\u67fb)<\/h3>\n\n\n\n<ul>\n  <li>\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u7b97\u51fa(\u8ca1\u52d9\u8af8\u8868\u306e\u7cbe\u67fb\u3001\u7c3f\u5916\u50b5\u52d9\u30ea\u30b9\u30af\u78ba\u8a8d)<\/li>\n  <li>\u904b\u8ee2\u8cc7\u672c\u306e\u9069\u6b63\u6027\u8a55\u4fa1(\u58f2\u639b\u91d1\u56de\u53ce\u72b6\u6cc1\u3001\u5728\u5eab\u306e\u904e\u4e0d\u8db3\u691c\u8a3c)<\/li>\n  <li>\u6b63\u5e38\u53ce\u76ca\u529b\u306e\u5206\u6790(\u53ce\u76ca\u306e\u6301\u7d9a\u6027\u3001EBITDA\u306e\u9069\u6b63\u6027\u8a55\u4fa1)<\/li>\n  <li>\u8cc7\u91d1\u7e70\u308a\u30ea\u30b9\u30af\u306e\u5206\u6790(\u8fd4\u6e08\u80fd\u529b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7cbe\u67fb)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"biz\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3(\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1)<\/h3>\n\n\n\n<ul>\n  <li>DCF\u6cd5(\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3082\u3068\u306b\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1)<\/li>\n  <li>\u7d14\u8cc7\u7523\u6cd5(\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u3092\u7b97\u51fa)<\/li>\n  <li>\u5e02\u5834\u6bd4\u8f03\u6cd5(\u985e\u4f3c\u4f01\u696d\u306eEV\/EBITDA\u3001PER\u3092\u7528\u3044\u305f\u4fa1\u5024\u7b97\u5b9a)<\/li>\n<\/ul>\nDCF:Discounted Cash Flow\n\n\n\n<h3 class=\"biz\">M&#038;A\u306e\u30b9\u30ad\u30fc\u30e0\u691c\u8a3c\u30fb\u5b9f\u884c\u652f\u63f4<\/h3>\n\n\n\n<ul>\n  <li>M&#038;A\u30b9\u30ad\u30fc\u30e0\u306e\u691c\u8a0e(\u682a\u5f0f\u30fb\u4e8b\u696d\u8b72\u6e21\u3001\u5408\u4f75\u3001\u5206\u5272\u3001\u6301\u682a\u4f1a\u793e\u5316\u7b49)<\/li>\n  <li>\u30b9\u30ad\u30fc\u30e0\u3084M&#038;A\u306e\u5b9f\u884c\u652f\u63f4<\/li>\n  <li>\u8cb7\u53ce\u5f8c\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306e\u691c\u8a3c<\/li>\n<\/ul>\n\n\n\n<h3 class=\"biz\">PPA(\u8cb7\u53ce\u984d\u306e\u914d\u5206)<\/h3>\n\n\n\nPPA:Purchase Price Allocation\n<ul>\n  <li>\u8cb7\u53ce\u4fa1\u683c\u306e\u78ba\u8a8d<\/li>\n  <li>\u7121\u5f62\u8cc7\u7523\u306e\u7279\u5b9a\u3068\u8a55\u4fa1<\/li>\n  <li>\u8ca1\u52d9\u5831\u544a\u3078\u306e\u53cd\u6620<\/li>\n  <li>\u88ab\u8cb7\u53ce\u4f01\u696d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6d17\u3044\u51fa\u3057<\/li>\n  <li>\u306e\u308c\u3093(\u7279\u6709\u306e\u7121\u5f62\u8cc7\u7523)\u306e\u7b97\u5b9a<\/li>\n  <li>\u6587\u7ae0\u5316\u3001\u76e3\u67fb\u5bfe\u5fdc<\/li>\n<\/ul>\n\n\n\n<h3 class=\"biz\">PMI\u652f\u63f4(\u8cb7\u53ce\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9)<\/h3>\n\n\n\nPMI:Post Merger Integration\n<ul>\n  <li>\u5185\u90e8\u7d71\u5236\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u7d71\u5408<\/li>\n  <li>\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u6700\u9069\u5316<\/li>\n  <li>\u7d4c\u55b6\u7ba1\u7406\u4f53\u5236\u306e\u69cb\u7bc9(\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u7ba1\u7406\u6307\u6a19\u306e\u8a2d\u5b9a)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fbb\udb40\udd00\u30fb\u672c\u90f7\u5f0f \u89e3\u6c7a\u30e1\u30bd\u30c3\u30c9<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h3 class=\"case\"><span>Case.01<\/span><br class=\"sp_only\"> \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u696d\u52d9\u3000\u533b\u7642\u4ecb\u8b77\u696d\/100\u540d\u8d85<\/h3>\n\n\n\n<h4 class=\"caseh4\">\u4e0a\u5834\u4f01\u696d\u306b\u3088\u308b\u8cb7\u53ce\u306b\u4f34\u3046\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"task-outer\"><span class=\"task-inner\">\u8ab2\u984c<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"method-txt\">\u4e0a\u5834\u30b0\u30eb\u30fc\u30d7\u304c\u3001\u4e2d\u5c0f\u4f01\u696d(\u58f2\u4e0a\u9ad810\uff5e30\u5104\u5186)\u306e\u8cb7\u53ce\u3092\u691c\u8a0e\u3057\u305f\u969b\u3001\u88ab\u8cb7\u53ce\u4f01\u696d\u306f\u4e0a\u5834\u30b0\u30eb\u30fc\u30d7\u306e\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u51e6\u7406\u304c\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u3084\u6b63\u5e38\u53ce\u76ca\u529b\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u3001\u5404\u7a2e\u51e6\u7406\u3092\u4fee\u6b63\u3057\u3001\u57fa\u6e96\u306b\u5408\u308f\u305b\u305f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"position:relative;padding-bottom:40px;\"><span class=\"dli-chevron-down\"><\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"sol-outer\"><span class=\"sol-inner\">\u89e3\u6c7a<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"method-txt\">\u5404\u65bd\u8a2d\u306e\u6e1b\u640d(\u203b)\u5224\u5b9a\u3092\u884c\u3044\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u3092IFRS\u57fa\u6e96(\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96)\u306b\u4fee\u6b63\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u518d\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b9f\u614b\u7d14\u8cc7\u7523\u3092\u3088\u308a\u6b63\u78ba\u306b\u628a\u63e1\u3057\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u8cb7\u53ce\u4f01\u696d\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u78ba\u8a8d\u3057\u3001\u6295\u8cc7\u5224\u65ad\u306b\u5fc5\u8981\u306a\u6307\u6a19\u3092\u7b97\u5b9a\u3001M&amp;A\u5f8c\u306e\u8ca1\u52d9\u5f71\u97ff\u3092\u660e\u78ba\u5316\u3057\u3001\u8cb7\u53ce\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3064\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u9069\u5207\u306a\u8a55\u4fa1\u3068\u30ea\u30b9\u30af\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u8cb7\u53ce\u306e\u6210\u529f\u306b\u8ca2\u732e\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"margin-bottom:30px;\">\u203b\u6e1b\u640d\uff1a\u8cc7\u7523\u4fa1\u5024\u306e\u4e0b\u843d\u5206\u3092\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u51e6\u7406<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"175\" height=\"281\" src=\"https:\/\/www.ht-tax.or.jp\/group\/wp-content\/uploads\/2025\/10\/img-method-fas01.jpg\" alt=\"\" class=\"wp-image-776\"\/><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h3 class=\"case\"><span>Case.02<\/span><br class=\"sp_only\"> \u7d44\u7e54\u518d\u7de8\u30fb\u4e8b\u696d\u518d\u751f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 \u88fd\u9020\u696d\/100\u540d<\/h3>\n\n\n\n<h4 class=\"caseh4\">\u88fd\u9020\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u3068\u4e8b\u696d\u518d\u751f<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"task-outer\"><span class=\"task-inner\">\u8ab2\u984c<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"method-txt\">\u5bfe\u8c61\u4f01\u696d\u306f\u56fd\u5185\u5916\u306b\u62e0\u70b9\u3092\u6301\u3064\u88fd\u9020\u696d\u3067\u3001\u4e00\u90e8\u62e0\u70b9\u306e\u696d\u7e3e\u4e0d\u632f\u306b\u3088\u308a\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u3002\u8abf\u67fb\u306e\u7d50\u679c\u3001\u4e3b\u306a\u8981\u56e0\u306f\u539f\u4fa1\u4e0a\u6607\u3001\u904e\u5270\u8a2d\u5099\u3001\u914d\u9001\u6599\u5897\u52a0\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u53ce\u76ca\u6027\u304c\u4f4e\u4e0b\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u53d6\u5f15\u6761\u4ef6\u306e\u898b\u76f4\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3002\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u306b\u306f\u3001\u53ce\u76ca\u69cb\u9020\u306e\u898b\u76f4\u3057\u3068\u4e8b\u696d\u8a08\u753b\u306e\u518d\u69cb\u7bc9\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"position:relative;padding-bottom:40px;\"><span class=\"dli-chevron-down\"><\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"sol-outer\"><span class=\"sol-inner\">\u89e3\u6c7a<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"method-txt\">\u696d\u7e3e\u4e0d\u632f\u306e\u8981\u56e0\u3092\u5206\u6790\u3057\u3001\u6b69\u7559\u307e\u308a(\u203b)\u6539\u5584\u306b\u3088\u308b\u539f\u4fa1\u7387\u306e\u898b\u76f4\u3057\u3084\u3001\u9650\u754c\u5229\u76ca\u3092\u57fa\u6e96\u3068\u3057\u305f\u88fd\u54c1\u30fb\u53d6\u5f15\u5148\u306e\u518d\u8a55\u4fa1\u3001\u904e\u5270\u8a2d\u5099\u306e\u9069\u6b63\u306a\u7a3c\u50cd\u8a08\u753b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u5bfe\u7b56\u3092\u4e8b\u696d\u8a08\u753b\u306b\u53cd\u6620\u3055\u305b\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u4ea4\u6e09\u306b\u3082\u6d3b\u7528\u3001\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u7b56\u304c\u8a55\u4fa1\u3055\u308c\u3001\u8fd4\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u898b\u76f4\u3057\u304c\u627f\u8a8d\u3055\u308c\u307e\u3057\u305f\u3002\u7d4c\u55b6\u306e\u5b89\u5b9a\u5316\u3068\u8ca1\u52d9\u57fa\u76e4\u306e\u5f37\u5316\u306b\u3064\u306a\u304c\u308a\u3001\u9577\u671f\u7684\u306a\u4e8b\u696d\u7d99\u7d9a\u3078\u306e\u9053\u7b4b\u3092\u7bc9\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<p>\u203b\u6b69\u7559\u307e\u308a\uff1a\u6295\u5165\u3057\u305f\u539f\u6750\u6599\u306b\u5bfe\u3057\u3066\u3001\u5b9f\u969b\u306b\u88fd\u54c1\u3068\u3057\u3066\u4f7f\u3048\u308b\u5272\u5408<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"175\" height=\"281\" src=\"https:\/\/www.ht-tax.or.jp\/group\/wp-content\/uploads\/2025\/10\/img-method-fas02.jpg\" alt=\"\" class=\"wp-image-777\"\/><\/figure>\n<\/div><\/div>\n<\/div>\n\n\n\n<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-na2.hsforms.net\/forms\/embed\/v2.js\"><\/script>\n<script>\n  hbspt.forms.create({\n    portalId: \"22248968\",\n    formId: \"c0f9f458-ce5b-4b03-853d-fc0defd32a62\",\n    region: \"na2\"\n  });\n<\/script>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n<div class=\"pt-cv-wrapper\"><div class=\"pt-cv-view pt-cv-blockgrid iscvblock iscvhybrid grid1 layout2 pt-cv-reused cv-current-tag-solution\" id=\"pt-cv-view-f9159cdnzt\"><div data-id=\"pt-cv-page-1\" class=\"pt-cv-page cv-npf\" data-cvc=\"3\"><div class=\" pt-cv-content-item pt-cv-1-col\"  data-pid=\"0\"><div class=\"pt-cv-no-post\">\u6295\u7a3f\u304c\u898b\u3064\u304b\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/div><\/div><\/div><\/div><\/div>\t\t\t<style type=\"text\/css\" id=\"pt-cv-inline-style-e540296el1\">\n#pt-cv-view-f9159cdnzt .pt-cv-thumb-wrapper:not(.miniwrap) {  }#pt-cv-view-f9159cdnzt .pt-cv-thumbnail:not(.pt-cv-thumbnailsm) { height: 250px; }#pt-cv-view-f9159cdnzt > .pt-cv-page {grid-template-columns: repeat(3, 1fr);grid-gap: 16px;}\n@media all and (max-width: 1024px) { \n#pt-cv-view-f9159cdnzt > .pt-cv-page {grid-template-columns: repeat(3, 1fr);}\n} \n@media all and (max-width: 767px) { \n#pt-cv-view-f9159cdnzt > .pt-cv-page {grid-template-columns: repeat(1, 1fr);}\n} <\/style>\r\n\t\t\t\t\t\t<style type=\"text\/css\" id=\"pt-cv-inline-style-9ef041329b\">#pt-cv-view-f9159cdnzt .pt-cv-content-item { padding-top: 28px !important; padding-right: 28px !important; padding-bottom: 28px !important; padding-left: 28px !important; }\n#pt-cv-view-f9159cdnzt  .pt-cv-content-item   { background-color: #ffffff !important; border-width: 1px 1px 1px 1px !important; border-style: solid !important; border-color: #e9e9e9 !important; border-radius: 8px 8px 8px 8px !important; }\n#pt-cv-view-f9159cdnzt .pt-cv-title a, #pt-cv-view-f9159cdnzt  .panel-title { font-size: 18px !important; color: #003F73 !important; font-weight: 600 !important; line-height: 1.6 !important; }\n@media (min-width: 768px) and (max-width: 991px) {#pt-cv-view-f9159cdnzt .pt-cv-title a, #pt-cv-view-f9159cdnzt  .panel-title { font-size: 18px !important }}\n@media (max-width: 767px) {#pt-cv-view-f9159cdnzt .pt-cv-title a, #pt-cv-view-f9159cdnzt  .panel-title { font-size: 16px !important }}\n#pt-cv-view-f9159cdnzt  .pt-cv-title a:hover, #pt-cv-view-f9159cdnzt  .panel-title:hover   { color: #003f73 !important; }\n#pt-cv-view-f9159cdnzt .pt-cv-content , #pt-cv-view-f9159cdnzt  .pt-cv-content *:not(.pt-cv-readmore):not(style):not(script) { font-size: 14px !important; line-height: 1.6 !important; }\n@media (min-width: 768px) and (max-width: 991px) {#pt-cv-view-f9159cdnzt .pt-cv-content , #pt-cv-view-f9159cdnzt  .pt-cv-content *:not(.pt-cv-readmore):not(style):not(script) { font-size: 14px !important }}\n@media (max-width: 767px) {#pt-cv-view-f9159cdnzt .pt-cv-content , #pt-cv-view-f9159cdnzt  .pt-cv-content *:not(.pt-cv-readmore):not(style):not(script) { font-size: 13px !important }}\n#pt-cv-view-f9159cdnzt .pt-cv-readmore  { color: #ffffff !important; background-color: #003f73 !important; }\n#pt-cv-view-f9159cdnzt .pt-cv-readmore:hover  { color: #ffffff !important; background-color: rgba(1,0,94,0.44) !important; }<\/style>\r\n\t\t\t\n","protected":false},"excerpt":{"rendered":"<p>HP https:\/\/www.ht-fas.co.jp\/ \u6240\u5728\u5730 \u6771\u4eac\u90fd\u4e2d\u592e\u533a\u516b\u91cd\u6d322-2-1 \u6771\u4eac\u30df\u30c3\u30c9\u30bf\u30a6\u30f3\u516b\u91cd\u6d32 \u516b\u91cd\u6d32\u30bb\u30f3\u30c8\u30e9\u30eb\u30bf\u30ef\u30fc32\u968e \u96fb\u8a71\u756a\u53f7 03-6826-0575 \u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f M [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[13],"tags":[26,27],"class_list":["post-239","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company","tag-fas","tag-due-diligence"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/posts\/239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/comments?post=239"}],"version-history":[{"count":103,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/posts\/239\/revisions"}],"predecessor-version":[{"id":3256,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/posts\/239\/revisions\/3256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/media\/353"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/media?parent=239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/categories?post=239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/group\/wp-json\/wp\/v2\/tags?post=239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}