{"id":1248,"date":"2025-06-17T12:04:26","date_gmt":"2025-06-17T03:04:26","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1248"},"modified":"2025-06-18T12:04:26","modified_gmt":"2025-06-18T03:04:26","slug":"business-succession-matching","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-succession-matching","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3068\u306f\uff1f\u4ed5\u7d44\u307f\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u5229\u7528\u624b\u9806\u3092\u4e00\u6319\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u30fb\u91d1\u878d\u6a5f\u95a2 \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e \u30fb\u56fd\u3084\u81ea\u6cbb\u4f53 \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e \u30fb\u6c11\u9593\u696d\u8005 \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3084M&amp;A\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u300c<span>60<\/span>\u6b73\u3092\u76ee\u524d\u306b\u6301\u75c5\u304c\u60aa\u5316<span>\u2026<\/span>\u5f8c\u7d99\u8005\u3092\u63a2\u3057\u305f\u3044\u3002\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3063\u3066\u3001\u5b9f\u969b\u3069\u3046\u306a\u306e\uff1f\u300d<\/p>\n<p>\u300c\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u4f7f\u3063\u3066\u3001\u3046\u3061\u306e\u4f1a\u793e\u306e\u826f\u3055\u3092\u305d\u306e\u307e\u307e\u3001\u53d7\u3051\u7d99\u3044\u3067\u304f\u308c\u308b\u76f8\u624b\u3068\u51fa\u4f1a\u3044\u305f\u3044\uff01\u300d<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306f\u3001\u4e8b\u696d\u3084\u4f1a\u793e\u3092\u8b72\u308a\u305f\u3044\u4e8b\u696d\u4e3b\u3068\u3001\u4e8b\u696d\u3092\u8b72\u308a\u53d7\u3051\u305f\u3044\u7b2c\u4e09\u8005\u3092\u3064\u306a\u3050\u305f\u3081\u306e\u3001\u4ed5\u7d44\u307f\u3084\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-1024x469.png\" alt=\"\" width=\"868\" height=\"398\" class=\"alignnone wp-image-1273 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-1024x469.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-300x137.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-768x352.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-1536x704.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_02-min-2048x938.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u3001\u4e3b\u306a\u63d0\u4f9b\u6a5f\u95a2\u306f\u4ee5\u4e0b<span>3<\/span>\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li>\n<p><strong>\u91d1\u878d\u6a5f\u95a2<\/strong> \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\">\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4<\/a><\/span>\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e<\/p>\n<\/li>\n<li>\n<p><strong>\u56fd\u3084\u81ea\u6cbb\u4f53<\/strong> \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62<span><a href=\"https:\/\/shoukei.smrj.go.jp\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/a><\/span>\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e<\/p>\n<\/li>\n<li><strong>\u6c11\u9593\u696d\u8005<\/strong> \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3084<span>M&amp;A<\/span>\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/li>\n<\/ul>\n<\/div>\n<p>\u8a73\u7d30\u306f\u300c<span><a href=\"#5_3\">5.\u3010\u4e3b\u306a3\u7a2e\u985e\u3011\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u63d0\u4f9b\u6a5f\u95a2<\/a><\/span>\u300d\u3067\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u3046\u3068\u3001\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u76f8\u624b\u3092\u63a2\u305b\u308b\u306e\u3067\u3001<strong>\u7406\u60f3\u7684\u306a\u627f\u7d99\u5148\u3068\u51fa\u4f1a\u3048\u308b\u53ef\u80fd\u6027\u3092\u4e0a\u3052\u3089\u308c\u307e\u3059<\/strong>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u306f\u3001<strong>\u6642\u9593\u3068\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u5927\u304d\u304f\u3001\u5931\u6557\u3059\u308b\u53ef\u80fd\u6027\u3082\u5426\u3081\u306a\u3044<\/strong>\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9\u3082\u898b\u9003\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u5b89\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u3064\u3044\u3066\u3001\u77e5\u8b58\u3092\u6df1\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3084\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u5229\u7528\u306e\u624b\u9806\u3084\u6e96\u5099\u307e\u3067\u3001\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u95a2\u3059\u308b\u57fa\u672c\u77e5\u8b58\u306f\u3082\u3061\u308d\u3093\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u5229\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u3001\u5b9f\u969b\u306e\u6210\u529f\u4e8b\u4f8b\u3082\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u81ea\u793e\u3067\u6d3b\u7528\u3067\u304d\u305d\u3046\u304b\u3069\u3046\u304b\u3001\u5224\u65ad\u3059\u308b\u30d2\u30f3\u30c8\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h2>1. \u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u3068\u306f\uff1f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1271 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_03-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306f\u3001\u4e8b\u696d\u3084\u4f1a\u793e\u3092\u8b72\u308a\u305f\u3044\u4e8b\u696d\u4e3b\u3068\u3001\u4e8b\u696d\u3092\u8b72\u308a\u53d7\u3051\u305f\u3044\u7b2c\u4e09\u8005\u3092\u3064\u306a\u3050\u305f\u3081\u306e\u3001\u4ed5\u7d44\u307f\u3084\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u4ed5\u7d44\u307f\u306f\u3001\u3068\u3066\u3082\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u3001\u4f1a\u793e\u3092\u8b72\u308a\u305f\u3044\u4e8b\u696d\u4e3b\u304c\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u306a\u3069\u306b\u3001\u81ea\u793e\u306e\u60c5\u5831\u3092\u63b2\u8f09\u3057\u307e\u3059\u3002\u305d\u306e\u60c5\u5831\u3092\u3001\u7b2c\u4e09\u8005\u304c\u898b\u3064\u3051\u3001\u30b5\u30a4\u30c8\u3092\u901a\u3058\u3066\u4e8b\u696d\u4e3b\u306b\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u53d6\u308a\u3001\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-1024x383.png\" alt=\"\" width=\"868\" height=\"325\" class=\"alignnone wp-image-1274 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-1024x383.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-300x112.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-768x287.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-1536x574.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_04-min-2048x765.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5b9f\u306f\u3001<strong>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306f\u3001<span>M&amp;A<\/span>\uff08\u4f01\u696d\u306e\u5408\u4f75\u3084\u8cb7\u53ce\u3001\u4e8b\u696d\u7d71\u5408\u306a\u3069\uff09\u306e\u4e00\u624b\u6cd5<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f93\u6765\u3001<span>M&amp;A<\/span>\u306f\u5927\u4f01\u696d\u306b\u3088\u308b\u3082\u306e\u304c\u4e2d\u5fc3\u3067\u3057\u305f\u304c\u3001\u6700\u8fd1\u3067\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u3001\u4e00\u822c\u7684\u306a\u4e8b\u696d\u627f\u7d99\u306e\u624b\u6bb5\u3068\u3057\u3066\u3001\u5e83\u304f\u6d3b\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u304b\u3064\u3066\u306f<span>M&amp;A<\/span>\u3068\u3044\u3046\u3068\u3001\u8eab\u58f2\u308a\u3084\u4e57\u3063\u53d6\u308a\u306a\u3069\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u30a4\u30e1\u30fc\u30b8\u304c\u4e3b\u6d41\u3067\u3057\u305f\u304c\u3001\u6700\u8fd1\u3067\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4f01\u696d\u306e\u5b58\u7d9a\u3084\u6210\u9577\u3092\u76ee\u7684\u3068\u3057\u305f\u5b9f\u65bd\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u30a4\u30e1\u30fc\u30b8\u306b\u5909\u5316<\/strong><\/span>\u3057\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u7d99\u627f\u30de\u30c3\u30c1\u30f3\u30b0\u306f\u3001\u793e\u9577\u306e\u9ad8\u9f62\u5316\u3084\u5f8c\u7d99\u8005\u4e0d\u8db3\u3068\u3044\u3063\u305f\u3001\u793e\u4f1a\u554f\u984c\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u3082\u3001\u5927\u304d\u306a\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd1\u5e74\u306e<span style=\"color: #ff0000;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u3001\u5f8c\u7d99\u8005\u4e0d\u8db3\u306e\u554f\u984c\u306f\u6df1\u523b<\/strong><\/span>\u3067\u3001\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001<strong><span>2024<\/span>\u5e74\u306e\u300c\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u300d\u306f<span>62.15<\/span>\uff05<\/strong>\u3068\u5168\u4f53\u306e\u534a\u6570\u3092\u8d85\u3048\u3066\u304a\u308a\u3001\u8abf\u67fb\u958b\u59cb\u306e<span>2019<\/span>\u5e74\u304b\u3089\u4e0a\u6607\u3057\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u300c<span><a href=\"https:\/\/www.tsr-net.co.jp\/data\/detail\/1199039_1527.html\">\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u30011.06\u30dd\u30a4\u30f3\u30c8\u4e0a\u6607\u306e62.15\uff05<\/a><\/span>\u300d<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u3082\u3042\u308a\u3001\u56fd\u3084\u81ea\u6cbb\u4f53\u3082\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u6d3b\u7528\u3092\u5f8c\u62bc\u3057\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span lang=\"EN-US\" style=\"font-family: 'Arial Unicode MS';\">2. <\/span><span style=\"font-family: 'Arial Unicode MS';\">\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b<span lang=\"EN-US\">3<\/span>\u3064\u306e\u30e1\u30ea\u30c3<\/span>\u30c8<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1275 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_05-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\uff08<span>1<\/span>\uff09\u30b3\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b<\/strong><\/p>\n<p><strong>\uff08<span>2<\/span>\uff09\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3084\u4fa1\u5024\u89b3\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3081\u308b<\/strong><\/p>\n<p><strong>\uff08<span>3<\/span>\uff09\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/strong><\/p>\n<\/div>\n<p>\u73fe\u5728\u3001\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u60a9\u3093\u3067\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>2-1. \u30b3\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b<\/h3>\n<p>1\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u30b3\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u3001<strong>\u8b72\u6e21\u5074\u306f\u7121\u6599\u3067\u4f7f\u3048\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069<\/strong>\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 72px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><strong>\u8b72\u6e21\u5074<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><strong>\u8b72\u53d7\u5074<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><strong>M&amp;A\u5c02\u9580\u306e\u4ef2\u4ecb\u696d\u8005<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\n<p>\u53d6\u5f15\u91d1\u984d\u306e<span>2<\/span>\uff5e<span>5<\/span>\uff05<\/p>\n<p>\uff08\u6570\u5341\u4e07\uff5e\u6570\u767e\u4e07\u5186\u7a0b\u5ea6\uff09<\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\u6570\u5341\u4e07\uff5e\u6570\u767e\u4e07\u5186\u7a0b\u5ea6<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><strong>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\"><span style=\"color: #ff0000;\"><strong>0\u5186<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 24px; text-align: center;\">\n<p>\u53d6\u5f15\u91d1\u984d\u306e<span>2<\/span>\uff5e<span>5<\/span>\uff05<\/p>\n<p>\uff08\u6570\u5341\u4e07\uff5e\u6570\u767e\u4e07\u5186\u7a0b\u5ea6\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e00\u65b9\u3067\u3001<strong><span>M<\/span>\uff06<span>A<\/span>\u3092\u5c02\u9580\u3068\u3057\u305f\u4ef2\u4ecb\u696d\u8005\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u53d6\u5f15\u91d1\u984d\u306e<span>2<\/span>\uff5e<span>5%<\/span>\u7a0b\u5ea6\u306e\u6210\u529f\u5831\u916c\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u5225\u9014\u3001\u7740\u624b\u91d1\u3084\u6708\u984d\u5229\u7528\u6599\u304c\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u5408\u308f\u305b\u3066\u6570\u5341\u4e07\uff5e\u6570\u767e\u4e07\u5186\u7a0b\u5ea6\u306e\u30b3\u30b9\u30c8\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30b9\u30c8\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3066\u3001\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u6307\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3068\u304d\u306f\u3001\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3088\u3046\uff01<\/strong><\/p>\n<p>M\uff06<span>A<\/span>\u5c02\u9580\u306e\u4ef2\u4ecb\u696d\u8005\u306e\u5229\u7528\u6599\u304c\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3088\u308a\u9ad8\u3044\u306e\u306f\u3001\u305d\u306e\u5206\u30b5\u30dd\u30fc\u30c8\u304c\u624b\u539a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ef2\u4ecb\u696d\u8005\u3092\u4f9d\u983c\u3059\u308b\u5834\u5408\u3001\u627f\u7d99\u76f8\u624b\u306e\u9078\u5b9a\u3084\u5951\u7d04\u306e\u969b\u306e\u624b\u7d9a\u304d\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406\u30fb\u8abf\u6574\u306a\u3069\u3092\u3001\u696d\u8005\u306b\u4efb\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3067<strong>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u81ea\u5206\u306e\u529b\u3067\u3001\u5019\u88dc\u306e\u9078\u5b9a\u3084\u4ea4\u6e09\u3001\u624b\u7d9a\u304d\u3092\u9032\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e00\u8a00\u3067\u30de\u30c3\u30c1\u30f3\u30b0\u3068\u3044\u3063\u3066\u3082\u3001\u5229\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u3001\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u63d0\u4f9b\u5143\u306b\u3088\u3063\u3066\u306f\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u30d5\u30a9\u30ed\u30fc\u306a\u3069\u3001\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u624b\u539a\u3044\u30b5\u30fc\u30d3\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5229\u7528\u3059\u308b\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3068\u304d\u306f\u3001\u3069\u306e\u3088\u3046\u306a<strong>\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u53d6\u3089\u308c\u3066\u3044\u308b\u304b\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u63d0\u4f9b\u6a5f\u95a2\u3084\u696d\u8005\u306e\u9078\u5b9a\u3092\u5ff5\u5165\u308a\u306b\u3059\u308b<\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>2-2. \u81ea\u5206\u306e\u30da\u30fc\u30b9\u3084\u4fa1\u5024\u89b3\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3081\u308b<\/h3>\n<p>2\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3084\u4fa1\u5024\u89b3\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3081\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u3067\u627f\u7d99\u5148\u3092\u63a2\u3059\u5834\u5408\u3001\u81ea\u3089\u4e3b\u4f53\u3068\u306a\u3063\u3066\u5019\u88dc\u3092\u63a2\u3057\u3001\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u81ea\u5206\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u610f\u601d\u3067\u3001\u597d\u304d\u306a\u3088\u3046\u306b\u4f5c\u696d\u306b\u53d6\u308a\u7d44\u3081\u307e\u3059\u3002\u4ef2\u4ecb\u696d\u8005\u3092\u4ecb\u3059\u308b\u3068\u3001\u7de0\u3081\u5207\u308a\u306e\u8a2d\u5b9a\u306a\u3069\u3082\u3042\u308a\u3001\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3067\u53d6\u308a\u7d44\u3080\u306e\u306f\u96e3\u3057\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u9593\u306b\u4eba\u3092\u631f\u307e\u306a\u3044\u3053\u3068\u3067\u3001<strong>\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3092\u6700\u512a\u5148\u3057\u3066\u3001\u5019\u88dc\u8005\u306e\u9078\u5b9a\u3084\u4ea4\u6e09\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u4ef2\u4ecb\u696d\u8005\u3092\u4ecb\u3059\u308b\u3068\u3001\u7b2c\u4e09\u8005\u306e\u610f\u898b\u304c\u805e\u3051\u308b\u4e00\u65b9\u3067\u3001\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3092\u66f2\u3052\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5c40\u9762\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u6d3b\u7528\u3067\u3001\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3084\u4fa1\u5024\u89b3\u3092\u91cd\u8996\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>2-3. \u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/h3>\n<p>3\u3064\u76ee\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u627f\u7d99\u5019\u88dc\u3092\u5e45\u5e83\u304f\u63a2\u305b\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u3001\u627f\u7d99\u5019\u88dc\u3092\u63a2\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u5730\u57df\u3084\u5e74\u9f62\u3084\u7d4c\u6b74\u306a\u3069\u3001\u3042\u3089\u3086\u308b\u57a3\u6839\u3092\u8d85\u3048\u305f\u3001\u5019\u88dc\u8005\u3068\u306e\u51fa\u4f1a\u3044\u304c\u671f\u5f85<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5019\u88dc\u8005\u304c\u8c4a\u5bcc\u306a\u5206\u3001\u81ea\u793e\u306e\u30cb\u30fc\u30ba\u306b\u5408\u3063\u305f\u76f8\u624b\u3068\u306e\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u53ef\u80fd\u6027\u3082\u3001\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u300c\u4f1a\u793e\u3092\u9577\u304f\u7d9a\u3051\u3066\u307b\u3057\u3044\u300d\u300c\u4e8b\u696d\u3092\u5927\u304d\u304f\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u3044\u3046\u9858\u3044\u304c\u3042\u308b\u306a\u3089\u3001\u82e5\u3044\u5019\u88dc\u8005\u3084\u7d4c\u9a13\u306e\u8c4a\u5bcc\u306a\u5019\u88dc\u8005\u3092\u9078\u3079\u3070\u3001\u4e8b\u696d\u627f\u7d99\u306b\u3088\u308b\u4f1a\u793e\u3084\u4e8b\u696d\u306e\u767a\u5c55\u304c\u671b\u3081\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u3046\u3068\u3001\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u3001\u81ea\u793e\u306b\u3074\u3063\u305f\u308a\u5408\u3063\u305f\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>3. \u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b<span>3<\/span>\u3064\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1276 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_06-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u306b\u306f\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\uff08<span>1<\/span>\uff09\u6642\u9593\u3068\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b<\/strong><\/p>\n<p><strong>\uff08<span>2<\/span>\uff09\u5e0c\u671b\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3060\u3051\u306e\u4ea4\u6e09\u529b\u304c\u5fc5\u8981\u306b\u306a\u308b<\/strong><\/p>\n<p><strong>\uff08<span>3<\/span>\uff09\u6210\u7acb\u5f8c\u306b\u5f8c\u6094\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/strong><\/p>\n<\/div>\n<p>\u3054\u81ea\u8eab\u306b\u3068\u3063\u3066\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u8a31\u5bb9\u7bc4\u56f2\u5185\u304b\u3069\u3046\u304b\u3001\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1. \u6642\u9593\u3068\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b<\/h3>\n<p>1\u3064\u76ee\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u6642\u9593\u3068\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c<span><a href=\"#2-3\">2-3.\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/a><\/span>\u300d\u3067\u8ff0\u3079\u305f\u901a\u308a\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u3092\u4f7f\u3046\u3068\u3001\u305f\u304f\u3055\u3093\u306e\u5019\u88dc\u306e\u4e2d\u304b\u3089\u3001\u627f\u7d99\u5148\u3092\u63a2\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u3082\u305d\u308c\u306f\u300c<strong>\u6570\u591a\u304f\u306e\u5019\u88dc\u304b\u3089\u3001\u627f\u7d99\u5148\u3092\u3001\u305f\u3063\u305f<span>1<\/span>\u3064\u9078\u3070\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/strong>\u300d\u3068\u3082\u8a00\u3044\u63db\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M\uff06<span>A<\/span>\u5c02\u9580\u306e\u4ef2\u4ecb\u696d\u8005\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u627f\u7d99\u5019\u88dc\u3092\u3042\u308b\u7a0b\u5ea6\u307e\u3067\u6bd4\u8f03\u30fb\u691c\u8a0e\u3057\u3066\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u304c\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6570\u591a\u304f\u306e\u5019\u88dc\u306e\u6bd4\u8f03\u30fb\u691c\u8a0e\u306e\u4f5c\u696d\u306b\u3082\u3001\u81ea\u3089\u53d6\u308a\u7d44\u3080\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\u3064\u3072\u3068\u3064\u306e\u5019\u88dc\u3092\u6bd4\u8f03\u30fb\u691c\u8a0e\u3059\u308b\u306e\u306b\u306f\u3001\u591a\u304f\u306e\u6642\u9593\u3068\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u591a\u5fd9\u306a\u793e\u9577\u696d\u306e\u304b\u305f\u308f\u3089\u3001<span>1<\/span>\u4eba\u3067\u627f\u7d99\u5148\u306e\u9078\u5b9a\u4f5c\u696d\u3092\u3059\u308b\u306e\u306f\u3001\u305d\u3046\u7c21\u5358\u306a\u3053\u3068\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001<span>2<\/span>\u3001<span>3<\/span>\u306e\u5019\u88dc\u5148\u306b\u3057\u307c\u308a\u3001\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u53d6\u3063\u3066\u304b\u3089\u306f\u3001\u76f8\u624b\u65b9\u3068\u306e\u4ea4\u6e09\u306b\u5165\u308a\u307e\u3059\u3002\u4ea4\u6e09\u306e\u969b\u3001\u4ef2\u4ecb\u4eba\u306f\u3044\u306a\u3044\u306e\u3067\u3001<strong>\u4ea4\u6e09\u304c\u96e3\u822a\u3057\u305f\u308a\u3001\u76f8\u624b\u65b9\u3068\u63c9\u3081\u305f\u308a\u3057\u3066\u3001\u3069\u3061\u3089\u304b\u304c\u65ad\u5ff5\u3059\u308b\u30ea\u30b9\u30af\u306f\u4ed8\u304d\u7269<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u3001\u6642\u9593\u3084\u624b\u9593\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u308c\u76f8\u5fdc\u306e\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3001\u899a\u609f\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>3-2. \u5e0c\u671b\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3060\u3051\u306e\u4ea4\u6e09\u529b\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p>2\u3064\u76ee\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u627f\u7d99\u306b\u95a2\u3059\u308b\u5e0c\u671b\u3092\u5b9f\u73fe\u3059\u308b\u306b\u306f\u3001\u305d\u308c\u306a\u308a\u306e\u4ea4\u6e09\u529b\u304c\u5fc5\u8981\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M\uff06<span>A<\/span>\u5c02\u9580\u306e\u4ef2\u4ecb\u696d\u8005\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u4ea4\u6e09\u305d\u306e\u3082\u306e\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4ea4\u6e09\u306b\u3042\u305f\u3063\u3066\u3001\u52a9\u8a00\u3084\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u57fa\u672c\u7684\u306b\u306f<span>1<\/span>\u4eba\u3067\u76f8\u624b\u65b9\u3068\u306e\u3084\u308a\u53d6\u308a\u3084\u4ea4\u6e09\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u591a\u304f\u306e\u65b9\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3080\u306e\u306f\u521d\u3081\u3066\u306e\u306f\u305a\u3067\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>\u521d\u3081\u3066\u306e\u4e8b\u696d\u627f\u7d99\u3067\u306f\u3001<strong>\u4ea4\u6e09\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u8a71\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u8a71\u3092\u3069\u3046\u9032\u3081\u3066\u3044\u304f\u3079\u304d\u306a\u306e\u304b\u3064\u304b\u3081\u305a\u3001\u81ea\u4fe1\u3092\u6301\u3063\u3066\u4ea4\u6e09\u306b\u81e8\u3081\u306a\u3044<\/strong>\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u8b72\u53d7\u5074\u306e\u4ea4\u6e09\u529b\u306e\u65b9\u304c\u9ad8\u3044\u5834\u5408\u3001<strong>\u76f8\u624b\u306e\u6709\u5229\u306b\u8a71\u3092\u904b\u3070\u308c\u3066\u3057\u307e\u3044\u3001\u601d\u3044\u63cf\u3044\u3066\u3044\u305f\u306e\u3068\u306f\u9055\u3046\u7d50\u679c\u3068\u306a\u308b<\/strong>\u30ea\u30b9\u30af\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u5206\u306e\u5e0c\u671b\u3084\u7406\u60f3\u3092\u3001\u5b9f\u73fe\u306b\u6301\u3063\u3066\u3044\u3051\u308b\u3060\u3051\u306e\u4ea4\u6e09\u529b\u304c\u306a\u3051\u308c\u3070\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u6210\u529f\u306f\u56f0\u96e3\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>3-3. \u6210\u7acb\u5f8c\u306b\u5f8c\u6094\u3059\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>3\u3064\u76ee\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e8b\u696d\u627f\u7d99\u5f8c\u306b\u3001\u5f8c\u6094\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u3067\u306f\u3001\u627f\u7d99\u5019\u88dc\u306e\u9078\u5b9a\u3084\u4ea4\u6e09\u3092\u81ea\u3089\u884c\u3044\u307e\u3059\u3002\u7279\u306b\u96e3\u3057\u3044\u306e\u304c\u3001\u76f8\u624b\u65b9\u306e\u898b\u6975\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ea4\u6e09\u306a\u3069\u3067\u9762\u8ac7\u3059\u308b\u6a5f\u4f1a\u306b\u306f\u3001\u66f8\u9762\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001<strong>\u627f\u7d99\u5019\u88dc\u306e\u7d4c\u55b6\u624b\u8155\u3084\u80fd\u529b\u3001\u81ea\u793e\u3068\u306e\u76f8\u6027\u306a\u3069\u3092\u3001\u81ea\u5206\u306e\u76ee\u3067\u5224\u65ad<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3057\u3001\u76f8\u624b\u65b9\u3068\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u304c\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u3068\u3001\u627f\u7d99\u5f8c\u306b\u7d4c\u55b6\u65b9\u91dd\u3084\u4e8b\u696d\u5185\u5bb9\u3001\u793e\u98a8\u304c\u30ac\u30e9\u30ea\u3068\u5909\u308f\u308a\u3001\u611b\u7740\u306e\u3042\u3063\u305f\u81ea\u793e\u3068\u306f\u3001\u5225\u306e\u4f1a\u793e\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u6700\u60aa\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u627f\u7d99\u76f8\u624b\u306e\u7d4c\u55b6\u80fd\u529b\u306e\u4e0d\u8db3\u304b\u3089\u3001\u627f\u7d99\u5f8c\u306b\u7d4c\u55b6\u304c\u3044\u304d\u3065\u307e\u308a\u3001\u627f\u7d99\u304b\u3089\u6570\u5e74\u4ee5\u5185\u306b\u5ec3\u696d<\/strong><\/span>\u3068\u3044\u3046\u7d50\u672b\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u81ea\u5206\u3060\u3051\u306e\u529b\u3067\u76f8\u624b\u3092\u3046\u307e\u304f\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u304c\u5165\u308c\u3089\u308c\u308b\u3001\u4ef2\u4ecb\u696d\u8005\u3092\u5229\u7528\u3059\u308b\u3088\u308a\u3082\u3001\u6210\u7acb\u5f8c\u306b\u5f8c\u6094\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>4. \u4f1a\u793e\u306e\u53ef\u80fd\u6027\u3092\u6a21\u7d22\u3057\u305f\u3044\u306a\u3089\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u304c\u304a\u3059\u3059\u3081<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-1024x614.png\" alt=\"\" width=\"868\" height=\"520\" class=\"alignnone wp-image-1277 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-1024x614.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-300x180.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-768x460.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-1536x921.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_07-min-2048x1228.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3001\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u307e\u3060\u307e\u3060\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u306b\u3001\u4e0d\u4fe1\u611f\u3084\u8ff7\u3044\u3001\u6238\u60d1\u3044\u306e\u3042\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u3082\u3001\u3082\u3057\u3042\u306a\u305f\u304c\u3001<strong>\u300c\u4f1a\u793e\u306e\u6301\u3064\u53ef\u80fd\u6027\u3092\u6a21\u7d22\u3057\u305f\u3044\u300d\u300c\u53ef\u80fd\u6027\u306e\u5e45\u3092\u72ed\u3081\u305f\u304f\u306a\u3044\u300d<\/strong>\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u306a\u3089\u3001\u601d\u3044\u5207\u3063\u3066\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u3067\u3001\u4f1a\u793e\u306e\u53ef\u80fd\u6027\u304c\u6a21\u7d22\u3067\u304d\u308b\u7406\u7531\u306f\u3001\u4ee5\u4e0b<span>2<\/span>\u70b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li>\n<p><strong>\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3060\u3051\u3092\u983c\u308a\u306b\u3001\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/strong><\/p>\n<\/li>\n<li><strong>\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u3067\u3001\u65b0\u305f\u306a\u6c17\u3065\u304d\u3084\u77e5\u898b\u304c\u5f97\u3089\u308c\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3><span>4-1. <\/span>\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3060\u3051\u3092\u983c\u308a\u306b\u3001\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/h3>\n<p>1\u3064\u76ee\u306f\u300c<span><a href=\"#2-2\">2-2.\u81ea\u5206\u306e\u30da\u30fc\u30b9\u3084\u4fa1\u5024\u89b3\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u53d6\u308a\u7d44\u3081\u308b<\/a><\/span>\u300d\u3084\u300c<span><a href=\"#2-3\">2-3.\u5e45\u5e83\u3044\u5019\u88dc\u306e\u4e2d\u304b\u3089\u627f\u7d99\u5148\u3092\u63a2\u305b\u308b<\/a><\/span>\u300d\u3067\u8ff0\u3079\u305f\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u81ea\u5206\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u3001\u76f8\u624b\u63a2\u3057\u3084\u4ea4\u6e09\u3092\u884c\u3044\u307e\u3059\u3002\u4ed6\u8005\u306e\u8996\u70b9\u304c\u5165\u3089\u306a\u3044\u305f\u3081\u3001\u5019\u88dc\u5148\u306e\u898f\u6a21\u3084\u696d\u7a2e\u3001\u7b2c\u4e09\u8005\u306b\u3088\u308b\u8a55\u4fa1\u306a\u3069\u3067\u3001\u7bc4\u56f2\u3092\u72ed\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3060\u304b\u3089\u3053\u305d\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u3042\u3089\u3086\u308b\u5206\u91ce\u3084\u696d\u7a2e\u306e\u627f\u7d99\u5019\u88dc\u3068\u51fa\u4f1a\u3044\u3001\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u53d6\u308a\u3001\u8a71\u3092\u3059\u308b\u6a5f\u4f1a\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span lang=\"EN-US\">4-2. <\/span>\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u3067\u3001\u65b0\u305f\u306a\u6c17\u3065\u304d\u3084\u77e5\u898b\u304c\u5f97\u3089\u308c\u308b<span lang=\"EN-US\"><o:p><\/o:p><\/span><\/h3>\n<p>2\u3064\u76ee\u306f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u306b\u3088\u3063\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u5019\u88dc\u3068\u51fa\u4f1a\u3044\u3001\u5bfe\u8a71\u3059\u308b\u7d4c\u9a13\u3092\u7a4d\u3080\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6c17\u3065\u304d\u3084\u77e5\u898b\u304c\u5f97\u3089\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li>\n<p><strong>\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3084\u3001\u627f\u7d99\u3078\u306e\u5e0c\u671b\u3092\u6539\u3081\u3066\u898b\u3064\u3081\u76f4\u3059<\/strong><\/p>\n<\/li>\n<li>\n<p><strong>\u81ea\u793e\u306e\u65b0\u305f\u306a\u9b45\u529b\u3084\u53ef\u80fd\u6027\u3092\u767a\u898b\u3059\u308b<\/strong><\/p>\n<\/li>\n<li>\n<p><strong>\u627f\u7d99\u5019\u88dc\u8005\u306e\u7d4c\u55b6\u80fd\u529b\u3092\u898b\u6975\u3081\u308b<\/strong><\/p>\n<\/li>\n<li><strong>\u5019\u88dc\u5148\u3068\u306e\u4ea4\u6e09\u306e\u624b\u9806\u3084\u65b9\u6cd5\u304c\u5206\u304b\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3053\u3067\u5f97\u305f\u6c17\u3065\u304d\u3084\u77e5\u898b\u306f\u3001\u5019\u88dc\u8005\u63a2\u3057\u3084\u4ea4\u6e09\u3092\u9032\u3081\u3066\u3044\u304f\u305f\u3081\u306e\u3001\u5927\u304d\u306a\u30d2\u30f3\u30c8\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u304b\u306b\u3001\u300c<span><a href=\"#3-1\">3-1.\u6642\u9593\u3068\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b<\/a><\/span>\u300d\u3067\u8ff0\u3079\u305f\u901a\u308a\u3001\u81ea\u5206\u4e3b\u4f53\u3067\u884c\u3046\u4e8b\u696d\u627f\u7d99\u306f\u5927\u5909\u3067\u3059\u3002\u3055\u307e\u3056\u307e\u306a\u8ca0\u62c5\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u4e00\u65b9\u3067\u3001<span style=\"color: #ff0000;\"><strong>\u60a9\u3093\u3060\u5206\u3060\u3051\u3001\u5f97\u3089\u308c\u308b\u7d4c\u9a13\u3084\u51fa\u4f1a\u3044\u304c\u5897\u3084\u305b\u308b<\/strong><\/span>\u3053\u3068\u3082\u3001\u3072\u3068\u3064\u306e\u4e8b\u5b9f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u793e\u306e\u9b45\u529b\u3092\u4e00\u756a\u3088\u304f\u77e5\u3063\u3066\u3044\u308b\u3042\u306a\u305f\u81ea\u8eab\u304c\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3057\u3066\u81ea\u529b\u3067\u627f\u7d99\u5148\u3092\u63a2\u3057\u3066\u3053\u305d\u3001\u81ea\u793e\u306e\u3055\u3089\u306a\u308b\u53ef\u80fd\u6027\u3092\u6a21\u7d22\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>5. \u3010\u4e3b\u306a<span>3<\/span>\u7a2e\u985e\u3011\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u63d0\u4f9b\u6a5f\u95a2<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1279 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_08-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u304d\u305f\u65b9\u306f\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306b\u5c11\u3057\u305a\u3064\u8208\u5473\u304c\u308f\u3044\u3066\u304d\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3053\u3067\u3053\u3053\u304b\u3089\u306f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u5143\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u3001\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u63d0\u4f9b\u6a5f\u95a2\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b<span>3<\/span>\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li><strong>\u91d1\u878d\u6a5f\u95a2<\/strong> \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\"><span>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4<\/span><\/a>\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e<\/li>\n<li><strong>\u56fd\u3084\u81ea\u6cbb\u4f53<\/strong> \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62<a href=\"https:\/\/shoukei.smrj.go.jp\/\"><span>\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/span><\/a>\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e<\/li>\n<li><strong>\u6c11\u9593\u696d\u8005<\/strong> \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3084<span>M&amp;A<\/span>\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u63d0\u4f9b\u6a5f\u95a2\u306b\u3088\u3063\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u306e\u7279\u5fb4\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u793e\u306e\u4e8b\u696d\u627f\u7d99\u306b\u5229\u7528\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u3069\u306e\u6a5f\u95a2\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u304b\u3001\u8003\u3048\u308b\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>5-1. \u91d1\u878d\u6a5f\u95a2<\/h3>\n<p>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u6700\u3082\u4e00\u822c\u7684\u3067\u3001\u3088\u304f\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span><a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2022\/chusho\/b1_1_7.html\">2022\u5e74\u7248\u300c\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8\u300d<\/a><\/span>\u306b\u3088\u308b\u3068\u3001\u8b72\u6e21\u5074\u3068\u3057\u3066\u8b72\u53d7\u5074\u3092\u63a2\u3059\u5834\u5408\u306b\u300c\u91d1\u878d\u6a5f\u95a2\u306b\u4f9d\u983c\u3059\u308b\u300d\u3068\u7b54\u3048\u305f\u4f01\u696d\u306e\u5272\u5408\u304c\u3001<span>59.9<\/span>\uff05\u3068\u3001\u9078\u629e\u80a2\u306e\u4e2d\u3067\u6700\u3082\u591a\u304b\u3063\u305f\u3053\u3068\u304c\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1280\" aria-describedby=\"caption-attachment-1280\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min-1024x648.png\" alt=\"\" width=\"868\" height=\"549\" class=\"wp-image-1280 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min-1024x648.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min-300x190.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min-768x486.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min-1536x972.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_09-min.png 1899w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1280\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c2022\u5e74\u7248\u300c<a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2022\/chusho\/b1_1_7.html\">\u4e2d\u5c0f\u4f01\u696d\u767d\u66f8<\/a>\u300d\u300d<\/figcaption><\/figure>\n<p>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 176px;\">\n<tbody>\n<tr style=\"height: 152px;\">\n<td style=\"width: 50%; height: 152px; text-align: center;\"><strong>\u5f37\u307f<\/strong><\/td>\n<td style=\"width: 50%; height: 152px;\">\n<p><strong>\u30fb\u7d4c\u55b6\u72b6\u6cc1\u306a\u3069\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u8a71\u304c\u9032\u3080<\/strong><\/p>\n<p><strong>\u30fb\u7740\u624b\u91d1\u4e0d\u8981\u3001\u8b72\u6e21\u5074\u306f\u624b\u6570\u6599\u7121\u6599\u306e\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u30b3\u30b9\u30c8\u304c\u6291\u3048\u3089\u308c\u308b<\/strong><\/p>\n<p><strong>\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3088\u308b\u624b\u539a\u3044\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"185\" style=\"width: 50%; text-align: center;\">\n<p><strong>\u3053\u3093\u306a\u4eba\u306b\u304a\u3059\u3059\u3081\uff01<\/strong><\/p>\n<\/td>\n<td width=\"510\" style=\"width: 50%;\">\n<p>\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4eba<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u91d1\u878d\u6a5f\u95a2\u3082\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u5728\u3001<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\">\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab<\/a><\/span>\u306e\u307b\u304b\u3001\u30e1\u30ac\u30d0\u30f3\u30af\u3084\u5730\u65b9\u9280\u884c\u3001\u4fe1\u7528\u91d1\u5eab\u3068\u3044\u3063\u305f\u3001\u3042\u3089\u3086\u308b\u91d1\u878d\u6a5f\u95a2\u304c\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1281\" aria-describedby=\"caption-attachment-1281\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-1024x569.png\" alt=\"\" width=\"868\" height=\"482\" class=\"wp-image-1281 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-1024x569.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-300x167.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-768x427.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-1536x853.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_10-min-2048x1138.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1281\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\">\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4<\/a>\u300d<\/figcaption><\/figure>\n<h3>5-2. \u56fd\u3084\u81ea\u6cbb\u4f53<\/h3>\n<p>\u5f8c\u7d99\u8005\u4e0d\u8db3\u3068\u3044\u3046\u793e\u4f1a\u7684\u8ab2\u984c\u3092\u80cc\u666f\u306b\u3001\u56fd\u3084\u81ea\u6cbb\u4f53\u306a\u3069\u306e\u516c\u7684\u6a5f\u95a2\u306b\u3088\u308b\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3082\u4e00\u822c\u7684\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u3001\u5730\u65b9\u3067\u306f\u3001\u5c11\u5b50\u9ad8\u9f62\u5316\u3084\u4eba\u53e3\u6e1b\u5c11\u306a\u3069\u306e\u5f71\u97ff\u304c\u5927\u304d\u304f\u3001\u5404\u5730\u57df\u306b\u7279\u5316\u3057\u305f\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u3084\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td width=\"185\" style=\"width: 49.9638%; text-align: center;\">\n<p><strong>\u5f37\u307f<\/strong><\/p>\n<\/td>\n<td style=\"width: 50%;\">\n<p><strong>\u30fb\u516c\u7684\u6a5f\u95a2\u304c\u8a2d\u3051\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u3001\u5b89\u5fc3\u611f\u304c\u3042\u308b<\/strong><\/p>\n<p><strong>\u30fb\u57fa\u672c\u7684\u306b\u8ab0\u3067\u3082\u5229\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u8ac7\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u4f4e\u3044<\/strong><\/p>\n<p><strong>\u30fb\u884c\u653f\u304c\u76f8\u8ac7\u7a93\u53e3\u3092\u8a2d\u3051\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u5408\u308f\u305b\u3066\u5229\u7528\u3067\u304d\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"185\" style=\"width: 49.9638%; text-align: center;\">\n<p><strong>\u3053\u3093\u306a\u4eba\u306b\u304a\u3059\u3059\u3081\uff01<\/strong><\/p>\n<\/td>\n<td style=\"width: 50%;\">\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u306e\u521d\u5fc3\u8005\u3067\u3001\u52a9\u8a00\u3084\u652f\u63f4\u304c\u6b32\u3057\u3044\u4eba<\/p>\n<p>\u30fb\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3068\u3057\u3066\u306e\u6d3b\u7528\u3092\u8003\u3048\u3066\u3044\u308b\u4eba<\/p>\n<p>\u30fb\uff08\u81ea\u6cbb\u4f53\u306e\u5834\u5408\uff09\u5730\u57df\u5185\u3067\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3044\u305f\u3044\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001\u30a8\u30ea\u30a2\u306b\u3088\u3063\u3066\u306f\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u81ea\u6cbb\u4f53\u3082\u591a\u3044\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u73fe\u5728\u3001\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62<span><a href=\"https:\/\/shoukei.smrj.go.jp\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/a><\/span>\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u304c\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1282\" aria-describedby=\"caption-attachment-1282\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-1024x515.png\" alt=\"\" width=\"868\" height=\"437\" class=\"wp-image-1282 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-1024x515.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-300x151.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-768x386.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-1536x772.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-2048x1029.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_11-min-310x157.png 310w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1282\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u300c<a href=\"https:\/\/shoukei.smrj.go.jp\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/a>\u300d<\/figcaption><\/figure>\n<p>\u56fd\u306e\u516c\u7684\u306a\u7a93\u53e3\u3067\u3042\u308b\uff62<span><a href=\"https:\/\/shoukei.smrj.go.jp\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/a><\/span>\uff63 \u306f\u3001\u5404\u90fd\u9053\u5e9c\u770c\u306b\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u30bb\u30f3\u30bf\u30fc\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u304c\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u304b\u3089\u6210\u7d04\u307e\u3067\u3001\u624b\u539a\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1283\" aria-describedby=\"caption-attachment-1283\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-1024x400.png\" alt=\"\" width=\"868\" height=\"339\" class=\"wp-image-1283 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-1024x400.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-300x117.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-768x300.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-1536x600.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_12-min-2048x800.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1283\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u6771\u4eac\u90fd\u7523\u696d\u52b4\u50cd\u5c40\u300c<a href=\"https:\/\/www.sangyo-rodo.metro.tokyo.lg.jp\/chushou\/shoko\/keiei\/jigyoshokei\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u518d\u751f\u652f\u63f4\u4e8b\u696d<\/a>\u300d<\/figcaption><\/figure>\n<p>\u307e\u305f\u3001\u81ea\u6cbb\u4f53\u304c\u4e3b\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e<span>1<\/span>\u3064\u306b\u3001\u6771\u4eac\u90fd\u306e\u53d6\u308a\u7d44\u307f\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u90fd\u3067\u306f\u3001\u90fd\u5185\u4e2d\u5c0f\u4f01\u696d\u8005\u3092\u5bfe\u8c61\u306b\u3001\u56fd\u5185\u4e8b\u696d\u8005\u3068\u306e<span>M&amp;A<\/span>\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001\u6c11\u9593\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3068\u9023\u643a\u3057\u3066\u3001\u30b5\u30a4\u30c8\u3092\u5171\u540c\u904b\u7528\u3059\u308b\u53d6\u308a\u7d44\u307f<\/strong>\u3092\u884c\u3046\u3068\u3053\u308d\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>5-3. \u6c11\u9593\u696d\u8005<\/h3>\n<p>\u6c11\u9593\u696d\u8005\u304c\u63d0\u4f9b\u3059\u308b\u306e\u306f\u3001\u8b72\u6e21\u5074\u3068\u8b72\u53d7\u5074\u304c\u76f4\u63a5\u53d6\u5f15\u3092\u884c\u3046\u3001\u4e8b\u696d\u627f\u7d99\u3084<span>M&amp;A<\/span>\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6c11\u9593\u696d\u8005\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><strong>\u5f37\u307f<\/strong><\/td>\n<td style=\"width: 50%;\">\n<p><strong>\u30fb\u8ab0\u3067\u3082\u6c17\u8efd\u306b\u5229\u7528\u3067\u304d\u308b<\/strong><\/p>\n<p><strong>\u30fb\u5229\u7528\u8005\u304c\u591a\u304f\u3001\u627f\u7d99\u5019\u88dc\u306e\u5e45\u304c\u5e83\u3044<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"185\" style=\"width: 50%; text-align: center;\">\n<p><strong>\u3053\u3093\u306a\u4eba\u306b\u304a\u3059\u3059\u3081\uff01<\/strong><\/p>\n<\/td>\n<td style=\"width: 50%;\">\n<p>\u30fb\u4e8b\u696d\u627f\u7d99\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u3042\u308b\u4eba<\/p>\n<p>\u30fb\u4eba\u3092\u898b\u308b\u76ee\u3084\u4ea4\u6e09\u529b\u306b\u306f\u81ea\u4fe1\u304c\u3042\u308b\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u5229\u7528\u306e\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u610f\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<ul>\n<li>\n<p>\u30b5\u30dd\u30fc\u30c8\u306e\u624b\u539a\u3055\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u5229\u7528\u8005\u306e\u8cea\u306b\u30d0\u30e9\u3064\u304d\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\u8b72\u6e21\u5074\u3067\u3042\u3063\u3066\u3082\u3001\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h2>6. \u3010<span>5<\/span>\u30b9\u30c6\u30c3\u30d7\u3067\u5b8c\u7d50\u3011\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u969b\u306e\u624b\u9806<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-1024x680.png\" alt=\"\" width=\"868\" height=\"576\" class=\"alignnone wp-image-1284 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-1024x680.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-300x199.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-768x510.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-1536x1020.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_13-min-2048x1360.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u524d\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u3001\u5229\u7528\u624b\u9806\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5927\u307e\u304b\u306a\u6d41\u308c\u306f\u3001\u4ee5\u4e0b<span>5<\/span>\u3064\u306e\u6bb5\u968e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-928x1024.png\" alt=\"\" width=\"868\" height=\"958\" class=\"alignnone wp-image-1288 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-928x1024.png 928w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-272x300.png 272w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-768x847.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-1392x1536.png 1392w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min-1856x2048.png 1856w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_14-min.png 1866w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u3064\u3044\u3066\u3001<span>1<\/span>\u3064\u305a\u3064\u7d39\u4ecb\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u30a4\u30e1\u30fc\u30b8\u3092\u3075\u304f\u3089\u307e\u305b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>6-1. \u3010<span>STEP1<\/span>\u3011\u63d0\u4f9b\u6a5f\u95a2\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u5b9a\u3059\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u3092\u6c7a\u3081\u305f\u3089\u3001\u6700\u521d\u306b\u3001\u3069\u306e\u63d0\u4f9b\u6a5f\u95a2\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u304b\u9078\u3073\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c<span><a href=\"#5_3\">5.\u3010\u4e3b\u306a3\u7a2e\u985e\u3011\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u63d0\u4f9b\u6a5f\u95a2<\/a><\/span>\u300d\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u63d0\u4f9b\u6a5f\u95a2\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b<span>3<\/span>\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u91d1\u878d\u6a5f\u95a2 \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e<\/li>\n<li>\u56fd\u3084\u81ea\u6cbb\u4f53 \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e<\/li>\n<li>\u6c11\u9593\u696d\u8005 \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3084M&amp;A\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u63d0\u4f9b\u6a5f\u95a2\u306b\u5411\u304d\u30fb\u4e0d\u5411\u304d\u304c\u3042\u308b\u306e\u3067\u3001\u81ea\u793e\u306b\u306f\u3069\u306e\u63d0\u4f9b\u6a5f\u95a2\u304c\u826f\u3055\u305d\u3046\u304b\u3001\u4ee5\u4e0b\u306e\u8868\u306a\u3069\u3092\u53c2\u8003\u306b\u3001\u691c\u8a0e\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 143px;\">\n<tbody>\n<tr style=\"height: 72px;\">\n<td width=\"253\" style=\"width: 49.9638%; height: 72px; text-align: center;\">\n<p><strong>\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u6a5f\u95a2<\/strong><\/p>\n<\/td>\n<td style=\"width: 50%; height: 72px; text-align: center;\"><strong>\u5411\u3044\u3066\u3044\u308b\u4eba<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 49.9638%; height: 23px; text-align: center;\"><strong>\u91d1\u878d\u6a5f\u95a2<\/strong><\/td>\n<td style=\"width: 50%; height: 23px;\">\u53d6\u5f15\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u5c55\u958b\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 49.9638%; height: 24px; text-align: center;\"><strong>\u56fd\u3084\u81ea\u6cbb\u4f53<\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ul>\n<li>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u521d\u5fc3\u8005\u3067\u3001\u52a9\u8a00\u3084\u652f\u63f4\u304c\u6b32\u3057\u3044<\/p>\n<\/li>\n<li>\n<p>\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3068\u3057\u3066\u306e\u6d3b\u7528\u3092\u8003\u3048\u3066\u3044\u308b<\/p>\n<\/li>\n<li>\n<p><span style=\"background-color: initial; font-family: inherit; font-size: inherit;\">\uff08\u81ea\u6cbb\u4f53\u306e\u5834\u5408\uff09\u5730\u57df\u5185\u3067\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3044\u305f\u3044<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 49.9638%; height: 24px; text-align: center;\"><strong>\u6c11\u9593\u696d\u8005<\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\">\n<ul>\n<li>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u3042\u308b<\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: inherit; font-size: inherit;\">\u4eba\u3092\u898b\u308b\u76ee\u3084\u4ea4\u6e09\u529b\u306b\u306f\u81ea\u4fe1\u304c\u3042\u308b<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u63d0\u4f9b\u6a5f\u95a2\u306f\u3001\u5fc5\u305a\u3057\u3082<span>1<\/span>\u3064\u306b\u3057\u307c\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u3001<strong>\u56fd\u3084\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u8ab0\u306b\u3067\u3082\u5229\u7528\u304c\u3067\u304d\u3001\u30bb\u30ab\u30f3\u30c9\u30aa\u30d4\u30cb\u30aa\u30f3\u3068\u3057\u3066\u306e\u6d3b\u7528\u3082\u53ef\u80fd\u306a\u306e\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u6c11\u9593\u696d\u8005\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u7d44\u307f\u5408\u308f\u305b\u3066\u5229\u7528\u3059\u308b<\/strong>\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u3063\u3066\u306f\u3001\u30b5\u30a4\u30c8\u3067\u6210\u529f\u4e8b\u4f8b\u306e\u78ba\u8a8d\u304c\u3067\u304d\u305f\u308a\u3001\u767b\u9332\u305b\u305a\u306b\u6848\u4ef6\u304c\u691c\u7d22\u3067\u304d\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305a\u306f\u5b9f\u969b\u306e\u30b5\u30a4\u30c8\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u9078\u3073\u306e\u53c2\u8003\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>6-2. \u3010<span>STEP2<\/span>\u3011\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306b\u767b\u9332\u3001\u6848\u4ef6\u3092\u516c\u958b\u3059\u308b<\/h3>\n<p>\u5229\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3093\u3060\u3089\u3001\u767b\u9332\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u5074\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306b\u3001\u30d5\u30a9\u30fc\u30e0\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u5165\u529b\u3057\u3066\u3001\u767b\u9332\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u25bd<\/strong><strong>\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u767b\u9332\u5185\u5bb9<\/strong><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u5730\u57df\u3001\u7d44\u7e54\u5f62\u614b\u3001\u696d\u7a2e<\/p>\n<\/li>\n<li>\n<p><span style=\"color: #ff0000;\"><strong>\u4e8b\u696d\u5185\u5bb9<\/strong><\/span><\/p>\n<\/li>\n<li>\n<p>\u4e3b\u8981\u306a\u53d6\u5f15\u5148<\/p>\n<\/li>\n<li>\n<p>\u696d\u6b74<\/p>\n<\/li>\n<li>\n<p>\u8a31\u8a8d\u53ef<\/p>\n<\/li>\n<li>\n<p>\u58f2\u4e0a\u9ad8\u3001\u7d4c\u5e38\u5229\u76ca\u3001\u7d14\u5229\u76ca<\/p>\n<\/li>\n<li>\n<p>\u5f93\u696d\u54e1\u6570\u3001\u5f79\u54e1\u6570<\/p>\n<\/li>\n<li>\n<p><span style=\"color: #ff0000;\"><strong>\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/p>\n<\/li>\n<li>\n<p>\u8b72\u6e21\u7406\u7531<\/p>\n<\/li>\n<li>\n<p><strong>\u5e0c\u671b\u3059\u308b\u8b72\u6e21\u5f62\u614b<\/strong><\/p>\n<\/li>\n<li>\n<p><strong>\u5e0c\u671b\u3059\u308b\u8b72\u6e21\u91d1\u984d<\/strong><\/p>\n<\/li>\n<li>\n<p><strong style=\"color: #000000;\">\u8b72\u6e21\u5148\u3078\u306e\u5e0c\u671b\uff08\u6761\u4ef6\uff09<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/knowledge\/jyouto.html#jyouto-3\">\u4e8b\u696d\u3092\u8b72\u308a\u6e21\u3057\u305f\u3044\u65b9<\/a><\/span>\u300d<\/p>\n<p>\u7b2c\u4e09\u8005\u627f\u7d99\uff08<span>M&amp;A<\/span>\uff09\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u53d6\u5f15\u306b\u5165\u308b\u307e\u3067\u306f\u30ce\u30f3\u30cd\u30fc\u30e0\uff08\u533f\u540d\uff09\u3067\u3001\u500b\u793e\u30fb\u500b\u4eba\u304c\u7279\u5b9a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001\u500b\u793e\u30fb\u500b\u4eba\u304c\u7279\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6c17\u306b\u304b\u3051\u904e\u304e\u308b\u3068\u3001\u60c5\u5831\u3092\u5341\u5206\u306b\u8f09\u305b\u3089\u308c\u305a\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u5019\u88dc\u304c\u96c6\u307e\u308a\u3065\u3089\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3060\u304b\u3089\u3053\u305d\u3001\u767b\u9332\u5185\u5bb9\u306e\u4e2d\u3067\u3082\u7279\u306b\u91cd\u8981\u306a\u3001<strong>\u4e8b\u696d\u5185\u5bb9\u3068\u30a2\u30d4\u30fc\u30eb\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u793e\u306e\u30a4\u30e1\u30fc\u30b8\u3084\u9b45\u529b\u304c\u3001\u7b2c\u4e09\u8005\u306b\u3057\u3063\u304b\u308a\u4f1d\u308f\u308b\u5185\u5bb9<\/strong>\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u5f62\u614b\u3084\u91d1\u984d\u3001\u8b72\u6e21\u5148\u306b\u6c42\u3081\u308b\u3053\u3068\u306a\u3069\u3001\u8b72\u6e21\u3092\u884c\u3046\u5074\u3068\u3057\u3066\u306e\u5e0c\u671b\u6761\u4ef6\u3082\u3001\u5177\u4f53\u7684\u306b\u660e\u78ba\u5316\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5019\u88dc\u63a2\u3057\u3084\u4ea4\u6e09\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u4e2d\u306b\u306f\u3001\u533f\u540d\u3067\u306f\u306a\u304f\u5b9f\u540d\u3092\u660e\u304b\u3057\u3066\u627f\u7d99\u5148\u3092\u63a2\u3059\u3001\u30aa\u30fc\u30d7\u30f3\u30cd\u30fc\u30e0\u306e\u30b5\u30fc\u30d3\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3054\u81ea\u8eab\u306e\u5e0c\u671b\u3084\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u3001\u4f7f\u3044\u5206\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>6-3. \u3010<span>STEP3<\/span>\u3011\u627f\u7d99\u5019\u88dc\u3092\u9078\u5b9a\u3057\u3001\u3055\u3089\u306a\u308b\u60c5\u5831\u63d0\u4f9b\u3092\u884c\u3046<\/h3>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u767b\u9332\u3001\u6848\u4ef6\u516c\u958b\u304c\u6e08\u3093\u3060\u3089\u3001\u5177\u4f53\u7684\u306a\u5019\u88dc\u5148\u306e\u9078\u5b9a\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ea4\u6e09\u4f9d\u983c\u3092\u51fa\u3057\u3066\u304d\u305f\u8907\u6570\u306e\u627f\u7d99\u5019\u88dc\u306e\u4e2d\u304b\u3089\u3001\u627f\u7d99\u3092\u73fe\u5b9f\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u76f8\u624b\u3092\u9078\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u533f\u540d\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9078\u5b9a\u5148\u306b\u306f\u3001\u4f1a\u793e\u3092\u7279\u5b9a\u3055\u308c\u306a\u3044\u7bc4\u56f2\u306e\u60c5\u5831\u3092\u7c21\u6613\u7684\u306b\u307e\u3068\u3081\u305f\u300c\u30ce\u30f3\u30cd\u30fc\u30e0\u30b7\u30fc\u30c8\u300d\u3068\u3044\u3046\u8cc7\u6599\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u3055\u3089\u306b\u8a73\u7d30\u60c5\u5831\u3092\u6c42\u3081\u3066\u304d\u305f\u5019\u88dc\u306b\u5bfe\u3057\u3066\u306e\u307f\u3001<strong>\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\u3092\u7d50\u3093\u3060\u3046\u3048\u3067\u3001\u4f1a\u793e\u306e\u5b9f\u540d\u3092\u660e\u304b\u3057\u3001\u6c7a\u7b97\u66f8\u3084\u4f1a\u793e\u6848\u5185\u3068\u3044\u3063\u305f\u8a73\u7d30\u8cc7\u6599\u3092\u63d0\u4f9b<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1289\" aria-describedby=\"caption-attachment-1289\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-1024x698.png\" alt=\"\" width=\"868\" height=\"592\" class=\"wp-image-1289 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-1024x698.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-300x204.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-768x523.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-1536x1046.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_15-min-2048x1395.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1289\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/knowledge\/jyouto.html#jyouto-2\">\u4e8b\u696d\u3092\u8b72\u308a\u6e21\u3057\u305f\u3044\u65b9<\/a>\u300d<\/figcaption><\/figure>\n<h3>6-4. \u3010<span>STEP4<\/span>\u3011\u30de\u30c3\u30c1\u30f3\u30b0\u5148\u3068\u4ea4\u6e09\u3092\u884c\u3046<\/h3>\n<p>\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\u5f8c\u3001\u76f8\u624b\u65b9\u304b\u3089\u306e\u5e0c\u671b\u304c\u3042\u308c\u3070\u3001\u5177\u4f53\u7684\u306a\u4ea4\u6e09\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ea4\u6e09\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u30c8\u30c3\u30d7\u9762\u8ac7\u3084\u4f01\u696d\u8a2a\u554f\u306e\u5b9f\u65bd\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u25bd<\/strong><strong>\u30c8\u30c3\u30d7\u9762\u8ac7\u3068\u306f<\/strong><\/p>\n<div class=\"attention a-1\">\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u5148\u3068\u3001\u521d\u3081\u3066\u9854\u5408\u308f\u305b\u3092\u3057\u3066\u884c\u3046\u3001\u4e8b\u696d\u4e3b\u540c\u58eb\u306e\u9762\u8ac7\u3002<\/p>\n<p>\u7591\u554f\u70b9\u306e\u89e3\u6d88\u3084\u5e0c\u671b\u306e\u3059\u308a\u5408\u308f\u305b\u3001\u7d4c\u55b6\u306e\u8003\u3048\u65b9\u3084\u4eca\u5f8c\u306e\u65b9\u5411\u6027\u306a\u3069\u3001\u610f\u898b\u3092\u5171\u6709\u3001\u5354\u8b70\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u25bd<\/strong><strong>\u4f01\u696d\u8a2a\u554f\u3068\u306f<\/strong><\/p>\n<div class=\"attention a-1\">\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u5148\u306e\u5e0c\u671b\u306b\u5fdc\u3058\u3066\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3001\u5de5\u5834\u306a\u3069\u306e\u898b\u5b66\u3092\u53d7\u3051\u5165\u308c\u308b\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u4e0d\u5728\u306e\u65e5\u6642\u3092\u8a2d\u5b9a\u3059\u308b\u306a\u3069\u3001\u914d\u616e\u304c\u5fc5\u8981\uff08\u5f93\u696d\u54e1\u3078\u306e\u5831\u544a\u306f\u3001\u8b72\u6e21\u5b8c\u4e86\u5f8c\u304c\u671b\u307e\u3057\u3044\u305f\u3081\uff09\u3002<\/p>\n<\/div>\n<p>\u30c8\u30c3\u30d7\u9762\u8ac7\u3084\u7d30\u304b\u3044\u4ea4\u6e09\u304c\u6e08\u307f\u3001\u76f8\u624b\u65b9\u304b\u3089\u610f\u5411\u8868\u660e\u306e\u66f8\u9762\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u57fa\u672c\u5408\u610f\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u610f\u5411\u8868\u660e\u306e\u307f\u3067\u6e08\u307e\u305b\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u5186\u6ed1\u306a\u627f\u7d99\u3092\u76ee\u6307\u3059\u306a\u3089\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3092\u4ea4\u3048\u305f\u57fa\u672c\u5408\u610f\u306e\u624b\u7d9a\u304d\u3092\u7d4c\u308b<\/strong>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001<span style=\"color: #ff0000;\"><strong>\u57fa\u672c\u5408\u610f\u3092\u7d50\u3093\u3060\u5834\u5408\u3001\u307b\u304b\u306e\u5019\u88dc\u5148\u3068\u306e\u4ea4\u6e09\u306f\u3067\u304d\u306a\u304f\u306a\u308b<\/strong><\/span>\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u624b\u65b9\u304b\u3089\u5e0c\u671b\u304c\u3042\u308c\u3070\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u53d7\u3051\u5165\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u8b72\u6e21\u4f01\u696d\u306e\u5b9f\u614b\u8abf\u67fb\u3067\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u304c\u8abf\u67fb\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\"><strong>\u8ca1\u52d9<\/strong><\/td>\n<td style=\"width: 50%;\">\n<ul>\n<li>\n<p>\u58f2\u4e0a\u50b5\u6a29\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<\/li>\n<li>\n<p>\u68da\u5378\u8cc7\u7523\u306e\u8cc7\u7523\u6027<\/p>\n<\/li>\n<li>\n<p>\u6709\u4fa1\u8a3c\u5238\u30fb\u4e0d\u52d5\u7523\u30fb\u4fdd\u967a\u7a4d\u7acb\u91d1\u306e\u6642\u4fa1\u8a55\u4fa1<\/p>\n<\/li>\n<li>\n<p>\u4fdd\u8a3c\u91d1\u30fb\u7e70\u5ef6\u8cc7\u7523\u306e\u8cc7\u7523\u6027<\/p>\n<\/li>\n<li>\n<p>\u4e00\u904e\u6027\u306e\u640d\u76ca\u306e\u628a\u63e1<\/p>\n<\/li>\n<li>\n<p>\u5f79\u54e1\u5831\u916c\u306e\u628a\u63e1<\/p>\n<\/li>\n<li>\n<p><span style=\"background-color: initial; font-family: inherit; font-size: inherit;\">\u5bb6\u4e8b\u6309\u5206\u306e\u628a\u63e1<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><strong>\u52b4\u52d9\u30fb\u4eba\u4e8b<\/strong><\/td>\n<td style=\"width: 50%;\">\n<ul>\n<li>\n<p>\u5c31\u696d\u898f\u5247\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p>\u52b4\u57fa\u7f72\u306e\u8abf\u67fb\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p>\u793e\u4f1a\u4fdd\u967a\u30fb\u52b4\u50cd\u4fdd\u967a\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p>\u672a\u6255\u7d66\u6599\u30fb\u672a\u6255\u4fdd\u967a\u6599\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p><span style=\"font-family: inherit; font-size: inherit;\">\u52b4\u50cd\u7d44\u5408\u3068\u306e\u95a2\u4fc2\u306e\u628a\u63e1<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><strong>\u6cd5\u52d9<\/strong><\/td>\n<td style=\"width: 50%;\">\n<ul>\n<li>\n<p>\u8a31\u8a8d\u53ef\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p><span style=\"background-color: initial; font-family: inherit; font-size: inherit;\">\u8a34\u8a1f\u306e\u6709\u7121\u306e\u78ba\u8a8d<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f15\u7528\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/knowledge\/jyouto.html#jyouto-3\">\u4e8b\u696d\u3092\u8b72\u308a\u6e21\u3057\u305f\u3044\u65b9<\/a><\/span>\u300d<\/p>\n<h3>6-5. \u3010<span>STEP5<\/span>\u3011\u5177\u4f53\u7684\u306a\u5951\u7d04\u624b\u7d9a\u304d\u306b\u5165\u308b<\/h3>\n<p>\u57fa\u672c\u5408\u610f\u3084\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5f8c\u306b\u306f\u3001\u6700\u7d42\u7684\u306a\u6761\u4ef6\u306e\u64e6\u308a\u5408\u308f\u305b\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u5951\u7d04\u306e\u7de0\u7d50\u306b\u5165\u308b\u305f\u3081\u306b\u3001\u8b72\u6e21\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>\u8b72\u6e21\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u5951\u7d04\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b<\/strong><\/span>\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u5951\u7d04\u66f8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u660e\u8a18\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u8b72\u6e21\u5bfe\u8c61\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u7bc4\u56f2\u3001\u8b72\u6e21\u4fa1\u683c<\/p>\n<\/li>\n<li>\n<p>\u8b72\u6e21\u5b9f\u884c\u65e5<\/p>\n<\/li>\n<li>\n<p>\u8868\u660e\u4fdd\u8a3c\u30fb\u640d\u5bb3\u8ce0\u511f<\/p>\n<\/li>\n<li>\n<p>\u4fdd\u8a3c\u50b5\u52d9\u3001\u62c5\u4fdd\u6a29\u306e\u62b9\u6d88<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/knowledge\/jyouto.html#jyouto-3\">\u4e8b\u696d\u3092\u8b72\u308a\u6e21\u3057\u305f\u3044\u65b9<\/a><\/span>\u300d<\/p>\n<p>\u5951\u7d04\u7de0\u7d50\u5f8c\u306b\u306f\u3001\u627f\u7d99\u5148\u304b\u3089\u4ee3\u91d1\u306e\u652f\u6255\u3044\uff08\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff09\u3092\u53d7\u3051\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u3001\u7de0\u7d50\u3068\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306f\u540c\u65e5\u306b\u884c\u3046\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5951\u7d04\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u67d4\u8edf\u306b\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<h2>7. \u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u3084\u308b\u3079\u304d<span>3<\/span>\u3064\u306e\u6e96\u5099<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1291 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_16-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5177\u4f53\u7684\u306a\u884c\u52d5\u306b\u5165\u308b\u524d\u306b\u3057\u3066\u304a\u304f\u3079\u304d\u3001\u4e3b\u306a\u6e96\u5099\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u4ee5\u4e0b<span>3<\/span>\u3064\u306e\u6e96\u5099\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\n<p><strong>\u81ea\u793e\u306e\u8cc7\u7523\u3084\u7d4c\u55b6\u72b6\u6cc1\u30fb\u8ab2\u984c\u3092\u6d17\u3044\u51fa\u3059<\/strong><\/p>\n<\/li>\n<li>\n<p><strong><\/strong><strong>\u8a08\u753b\u3092\u7acb\u3066\u308b\uff08\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\uff09<\/strong><\/p>\n<\/li>\n<li>\n<p><strong><\/strong><strong>\u7d4c\u55b6\u6539\u5584\u3092\u5b9f\u65bd\u3059\u308b<\/strong><\/p>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u4e00\u822c\u7684\u306b\u3001\u4e8b\u696d\u627f\u7d99\u306e\u6e96\u5099\u3092\u59cb\u3081\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u65e9\u3051\u308c\u3070\u65e9\u3044\u307b\u3069\u3044\u3044\u3068\u3044\u308f\u308c\u3066\u304a\u308a\u3001<strong>\u7a0e\u52d9\u3084\u6cd5\u52d9\u4e0a\u306e\u5bfe\u7b56\u306e\u53ef\u80fd\u6027\u3092\u5897\u3084\u3059\u306b\u306f\u3001\u6700\u4f4e\u3067\u3082<span>5<\/span>\u5e74\u524d\u304b\u3089\u306e\u6e96\u5099\u304c\u7406\u60f3\u7684<\/strong>\u3060\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6570\u5e74\u5148\u3092\u898b\u8d8a\u3057\u305f\u884c\u52d5\u3092\u3001\u5148\u624b\u3092\u6253\u3063\u3066\u53d6\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u3067\u304d\u308b\u3053\u3068\u306f\u4f55\u306a\u306e\u304b\u3001\u3053\u308c\u304b\u3089\u3069\u3046\u52d5\u304f\u3079\u304d\u306a\u306e\u304b\u3001\u628a\u63e1\u3057\u3066\u304a\u304f\u305f\u3081\u306b\u3001\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>7-1. \u81ea\u793e\u306e\u8cc7\u7523\u3084\u7d4c\u55b6\u72b6\u6cc1\u30fb\u8ab2\u984c\u3092\u6d17\u3044\u51fa\u3059<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u305f\u3089\u3001\u307e\u305a\u3059\u3079\u304d\u3053\u3068\u306f\u3001\u81ea\u793e\u306e\u8cc7\u7523\u3084\u7d4c\u55b6\u72b6\u6cc1\u3001\u8ab2\u984c\u306e\u6d17\u3044\u51fa\u3057\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u306e\u8cc7\u7523\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b<span>5<\/span>\u3064\u306e\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p><strong>\u30d2\u30c8<\/strong>\uff1d\u52b4\u50cd\u529b\u3001\u5275\u9020\u6027\u3001\u6280\u8853\u529b\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><strong>\u30e2\u30ce<\/strong>\uff1d\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u8a2d\u5099\u30fb\u4e0d\u52d5\u7523\uff09\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><strong>\u30ab\u30cd<\/strong>\uff1d\u8cc7\u91d1\u3001\u682a\u5f0f\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><strong>\u60c5\u5831<\/strong>\uff1d\u9867\u5ba2\u30c7\u30fc\u30bf\u3001\u53d6\u5f15\u5148\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3001\u7814\u7a76\u6210\u679c\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><strong>\u77e5\u7684\u8cc7\u7523<\/strong>\uff1d\u7279\u8a31\u3001\u4f01\u696d\u7406\u5ff5\u3001\u7d44\u7e54\u69cb\u9020\u306a\u3069<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u300c<span><a href=\"https:\/\/j-net21.smrj.go.jp\/handbook\/succession\/preparation.html\">\u4e8b\u696d\u627f\u7d99\u306e\u305f\u3081\u306e\u6e96\u5099<\/a><\/span>\u300d<\/p>\n<p>1\u7a2e\u985e\u305a\u3064\u3001\u81ea\u793e\u306b\u306f\u3069\u3093\u306a\u8cc7\u7523\u304c\u3042\u308b\u304b\u3001\u5177\u4f53\u7684\u306b\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3057\u3087\u3046\u3002\u9805\u76ee\u306b\u3088\u3063\u3066\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u4fdd\u6301\u8005\u306b\u3064\u3044\u3066\u3082\u3001\u660e\u78ba\u5316\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u55b6\u72b6\u6cc1\u306e<span>1<\/span>\u3064\u306e\u6307\u6a19\u3068\u306a\u308b\u300c\u7d4c\u55b6\u6307\u6a19\u300d\u306f\u3001\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u3001\u8cc7\u7523\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u3044\u3063\u305f\u3001\u6c7a\u7b97\u66f8\u306e\u6570\u5b57\u304b\u3089\u3001\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002\u51fa\u5165\u308a\u306e\u7a0e\u7406\u58eb\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306b\u3001\u52a9\u8a00\u3092\u3042\u304a\u3044\u3067\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u3001<strong>\u81ea\u793e\u682a\u3084\u7d4c\u55b6\u8cc7\u6e90\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u91d1\u5bfe\u7b56\u3082\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u304c\u304a\u3059\u3059\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u55b6\u8ab2\u984c\u3092\u628a\u63e1\u3059\u308b\u306b\u306f\u3001\u81ea\u793e\u306e\u62b1\u3048\u308b\u554f\u984c\u3084\u30ea\u30b9\u30af\u3092\u3001\u89e3\u6c7a\u65b9\u6cd5\u3082\u542b\u3081\u3066\u5c0e\u304d\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30b9\u30bf\u30f3\u30c0<span>\u2015<\/span>\u30c9\u306a\u65b9\u6cd5\u3068\u3057\u3066\u3001<span>SWOT<\/span>\u5206\u6790\u3068\u3044\u3046\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u5916\u90e8\u30fb\u5185\u90e8\u74b0\u5883\u3092\u3001\u5f37\u307f\u30fb\u5f31\u307f\u30fb\u6a5f\u4f1a\u30fb\u8105\u5a01\u3068\u3044\u3046<span>4<\/span>\u3064\u306e\u9805\u76ee\u304b\u3089\u3001\u6574\u7406\u30fb\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u984c\u3092\u660e\u78ba\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>7-2. \u8a08\u753b\u3092\u7acb\u3066\u308b\uff08\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\uff09<\/h3>\n<p>\u81ea\u793e\u306e\u8cc7\u7523\u3001\u7d4c\u55b6\u72b6\u6cc1\u30fb\u8ab2\u984c\u306e\u6d17\u3044\u51fa\u3057\u30fb\u53ef\u8996\u5316\u304c\u3067\u304d\u305f\u3089\u3001\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u3082\u7406\u60f3\u7684\u306a\u306e\u304c\u3001\u627f\u7d99\u5b9f\u65bd\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9045\u304f\u3068\u3082<span>5<\/span>\u5e74\u5f8c\u306b\u8a2d\u5b9a\u3057\u3001\u3053\u306e\u6642\u70b9\u3067\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u3001\u76f8\u8ac7\u3092\u59cb\u3081\u308b\u3068\u3044\u3046\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u65e9\u3081\u306b\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u5bfe\u7b56\u304c\u53d6\u308a\u3084\u3059\u304f\u306a\u308a\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u5bfe\u5fdc\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u300d\u3092\u7acb\u3066\u308b\u969b\u306b\u306f\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/pdf\/tsunagu_b.pdf\">\u4e8b\u696d\u306e\u672a\u6765\u3092\u63cf\u304f\u305f\u3081\u306e\u3064\u306a\u3050\u30ce\u30fc\u30c8<\/a><\/span>\u300d\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u53c2\u8003\u306b\u3057\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<figure id=\"attachment_1290\" aria-describedby=\"caption-attachment-1290\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-1024x819.png\" alt=\"\" width=\"868\" height=\"694\" class=\"wp-image-1290 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-1024x819.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-300x240.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-768x614.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-1536x1229.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_17-min-2048x1638.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1290\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/pdf\/tsunagu_b.pdf\">\u4e8b\u696d\u306e\u672a\u6765\u3092\u63cf\u304f\u305f\u3081\u306e\u3064\u306a\u3050\u30ce\u30fc\u30c8<\/a>\u300d<\/figcaption><\/figure>\n<h3>7-3. \u7d4c\u55b6\u6539\u5584\u3092\u5b9f\u65bd\u3059\u308b<\/h3>\n<p>\u7d4c\u55b6\u6539\u5584\u306e\u53d6\u308a\u7d44\u307f\u3082\u3001\u8a08\u753b\u306e\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u55b6\u72b6\u6cc1\u306e\u6539\u5584\u3092\u56f3\u308a\u3001\u81ea\u793e\u306e\u300c\u78e8\u304d\u4e0a\u3052\u300d\u3092\u884c\u3046\u3053\u3068\u3067\u3001<strong>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u81ea\u793e\u306e\u4fa1\u5024\u3092\u4e0a\u3052\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3067\u4ed6\u8005\u306b\u300c\u9078\u3070\u308c\u308b\u4f1a\u793e\u300d\u306b\u30ec\u30d9\u30eb\u30a2\u30c3\u30d7<\/strong>\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53d6\u308a\u7d44\u307f\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3084\u62c5\u5f53\u5272\u306e\u898b\u76f4\u3057\u3001\u52b9\u7387\u5316<\/p>\n<\/li>\n<li>\n<p>\u5f93\u696d\u54e1\u9593\u306e\u6280\u8853\u30fb\u30ce\u30a6\u30cf\u30a6\u306e\u84c4\u7a4d\u3084\u4f1d\u627f<\/p>\n<\/li>\n<li>\n<p>\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306e\u8077\u52d9\u6a29\u9650\u306e\u898b\u76f4\u3057<\/p>\n<\/li>\n<li>\n<p>\u65b0\u88fd\u54c1\u306e\u958b\u767a\u3084\u767a\u58f2<\/p>\n<\/li>\n<li>\n<p>\u5b9a\u6b3e\u3084\u898f\u7a0b\u6587\u66f8\u306e\u78ba\u8a8d<\/p>\n<\/li>\n<li>\n<p>\u8cc7\u7523\u306e\u6574\u7406\uff08\u51e6\u5206\u30fb\u58f2\u5374\u3092\u542b\u3080\uff09<\/p>\n<\/li>\n<li>\n<p>\u50b5\u52d9\u306e\u6574\u7406<\/p>\n<\/li>\n<li>\n<p>\u682a\u5f0f\u306e\u96c6\u7d04<\/p>\n<\/li>\n<li>\n<p>\u5728\u5eab\u3084\u5099\u54c1\u306e\u78ba\u8a8d\u3001\u6574\u7406<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u30d3\u30b8\u30cd\u30b9\u9762\u306f\u3082\u3061\u308d\u3093\u3001\u8ca1\u52d9\u3084\u7a0e\u52d9\u3001\u6cd5\u52d9\u306a\u3069\u3001\u3042\u3089\u3086\u308b\u65b9\u9762\u304b\u3089\u306e\u6539\u5584\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>8. \u4e8b\u696d\u627f\u7d99\u3059\u308b\u306a\u3089\u3001\u5c02\u9580\u5bb6\u96c6\u56e3\u300c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306b\u76f8\u8ac7\u3057\u3088\u3046<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-1024x479.png\" alt=\"\" width=\"868\" height=\"406\" class=\"alignnone wp-image-1292 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-1024x479.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-300x140.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-768x359.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-1536x719.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_18-min-2048x958.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u307e\u3067\u3001\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5229\u7528\u3057\u305f\u4e8b\u696d\u627f\u7d99\u306e\u3001\u624b\u9806\u3084\u6e96\u5099\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u4f55\u5ea6\u304b\u3001<strong>\u7a0e\u7406\u58eb\u3092\u542b\u3080\u5c02\u9580\u5bb6\u306e\u3001\u52a9\u8a00\u3084\u652f\u63f4\u306b\u3064\u3044\u3066<\/strong>\u8a00\u53ca\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u304d\u307e\u3057\u305f\u304b\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u306f\u3001\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u305f\u3081\u306b\u3082\u3001\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30d5\u30a9\u30ed\u30fc\u304c\u30de\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u8cc7\u7523\u3084\u7d4c\u55b6\u72b6\u6cc1\u306e\u6d17\u3044\u51fa\u3057<\/p>\n<\/li>\n<li>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u7acb\u6848<\/p>\n<\/li>\n<li>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u5148\u3068\u306e\u4ea4\u6e09<\/p>\n<\/li>\n<li>\n<p>\u4ea4\u6e09\u5f8c\u306e\u624b\u7d9a\u304d<\/p>\n<\/li>\n<li>\n<p>\u5951\u7d04\u66f8\u306e\u4f5c\u6210<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u4e2d\u3067\u3082\u7a0e\u7406\u58eb\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3001\u4ee5\u4e0b<span>5<\/span>\u3064\u306e\u8cc7\u7523\u306e\u3046\u3061\u3001\u30e1\u30a4\u30f3\u3068\u306a\u308b\u300c\u30e2\u30ce\u300d\u3001\u300c\u30ab\u30cd\u300d\u306e\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p><strong>\u30d2\u30c8<\/strong>\uff1d\u52b4\u50cd\u529b\u3001\u5275\u9020\u6027\u3001\u6280\u8853\u529b\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><span style=\"color: #ff0000;\"><strong>\u30e2\u30ce<\/strong>\uff1d\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u8a2d\u5099\u30fb\u4e0d\u52d5\u7523\uff09\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306a\u3069<\/span><\/p>\n<\/li>\n<li>\n<p><span style=\"color: #ff0000;\"><strong>\u30ab\u30cd<\/strong>\uff1d\u8cc7\u91d1\u3001\u682a\u5f0f\u306a\u3069<\/span><\/p>\n<\/li>\n<li>\n<p><strong>\u60c5\u5831<\/strong>\uff1d\u9867\u5ba2\u30c7\u30fc\u30bf\u3001\u53d6\u5f15\u5148\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3001\u7814\u7a76\u6210\u679c\u306a\u3069<\/p>\n<\/li>\n<li>\n<p><strong>\u77e5\u7684\u8cc7\u7523<\/strong>\uff1d\u7279\u8a31\u3001\u4f01\u696d\u7406\u5ff5\u3001\u7d44\u7e54\u69cb\u9020\u306a\u3069<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u5f15\u7528\uff1a\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u300c<span><a href=\"https:\/\/j-net21.smrj.go.jp\/handbook\/succession\/preparation.html\">\u4e8b\u696d\u627f\u7d99\u306e\u305f\u3081\u306e\u6e96\u5099<\/a><\/span>\u300d<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u4ed6<span>3<\/span>\u3064\u306e\u8981\u7d20\u306b\u3064\u3044\u3066\u3082\u5c02\u9580\u77e5\u8b58\u304c\u3042\u308b\u306e\u3067\u3001\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u627f\u7d99\u306e\u30d5\u30a9\u30ed\u30fc\u3092\u4f9d\u983c\u3067\u304d\u307e\u3059\u3088\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9f\u969b\u3001\u5546\u5de5\u7d44\u5408\u4e2d\u592e\u91d1\u5eab\u304c<span>2024<\/span>\u5e74<span>7<\/span>\u6708\u306b\u884c\u3063\u305f\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001<strong>\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u76f8\u624b\u306b\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u3092\u9078\u3093\u3060\u5272\u5408\u306f<span>84.4<\/span>\uff05<\/strong>\u3068\u3001\u5168\u4f53\u306e<span>8<\/span>\u5272\u3092\u8d85\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1293\" aria-describedby=\"caption-attachment-1293\" style=\"width: 868px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-1024x871.png\" alt=\"\" width=\"868\" height=\"738\" class=\"wp-image-1293 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-1024x871.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-300x255.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-768x654.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-1536x1307.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_19-min-2048x1743.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1293\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u5546\u5de5\u7d44\u5408\u4e2d\u592e\u91d1\u5eab\u300c<a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.shokochukin.co.jp\/report\/data\/assets\/pdf\/futai202410.pdf\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u8abf\u67fb<\/a>\u300d<\/figcaption><\/figure>\n<p>\u300c\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306f\u3001\u3042\u3089\u3086\u308b\u5206\u91ce\u306b\u304a\u3051\u308b\u652f\u63f4\u5b9f\u7e3e\u3092\u6301\u3064\u3001\u56fd\u5185\u6700\u5927\u624b\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-1024x479.png\" alt=\"\" width=\"868\" height=\"406\" class=\"alignnone wp-image-1294 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-1024x479.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-300x140.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-768x359.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-1536x719.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_20-min-2048x958.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u65e5\u672c\u6700\u5927\u898f\u6a21\u306e<span>81<\/span>\u62e0\u70b9\u3092\u6709\u3059\u308b\u5c02\u9580\u5bb6\u96c6\u56e3\u304c\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u8ab2\u984c\u89e3\u6c7a\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-1024x693.png\" alt=\"\" width=\"868\" height=\"587\" class=\"alignnone wp-image-1295 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-1024x693.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-300x203.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-768x520.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-1536x1040.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_21-min-2048x1386.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u3046\u3048\u3067\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u300c\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u300d\u306a\u3089\u3001\u5b89\u5fc3\u3057\u3066\u76f8\u8ac7\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>9. \u307e\u3068\u3081<\/h2>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306f\u3001\u4e8b\u696d\u3084\u4f1a\u793e\u3092\u8b72\u308a\u305f\u3044\u4e8b\u696d\u4e3b\u3068\u3001\u4e8b\u696d\u3092\u8b72\u308a\u53d7\u3051\u305f\u3044\u7b2c\u4e09\u8005\u3092\u3064\u306a\u3050\u305f\u3081\u306e\u3001\u4ed5\u7d44\u307f\u3084\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-1024x469.png\" alt=\"\" width=\"868\" height=\"398\" class=\"alignnone wp-image-1296 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-1024x469.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-300x137.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-768x352.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-1536x704.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-matching_22-min-2048x938.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u4e3b\u306a\u63d0\u4f9b\u6a5f\u95a2\u306f\u4ee5\u4e0b<span>3<\/span>\u3064\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p><strong>\u91d1\u878d\u6a5f\u95a2<\/strong> \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c<span><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/jigyosyokei\/matching\/\">\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4<\/a><\/span>\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e<\/p>\n<\/li>\n<li>\n<p><strong>\u56fd\u3084\u81ea\u6cbb\u4f53<\/strong> \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62<span><a href=\"https:\/\/shoukei.smrj.go.jp\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc<\/a><\/span>\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e<\/p>\n<\/li>\n<li>\n<p><strong>\u6c11\u9593\u696d\u8005<\/strong> \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3084M&amp;A\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u81ea\u5206\u306e\u529b\u3060\u3051\u3067\u3001\u4e8b\u696d\u627f\u7d99\u5148\u306e\u9078\u5b9a\u3084\u4ea4\u6e09\u3001\u5951\u7d04\u624b\u7d9a\u304d\u3092\u9032\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<strong>\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306b\u306f\u3001\u591a\u304f\u306e\u6642\u9593\u3084\u624b\u9593\u3001\u7cbe\u795e\u7684\u8ca0\u62c5<\/strong>\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u308c\u3067\u3082\u3001<span style=\"color: #ff0000;\">\u300c<strong>\u4f1a\u793e\u306e\u53ef\u80fd\u6027\u3092\u6a21\u7d22\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u5229\u7528\u3092\u691c\u8a0e\u3059\u308b\u3068\u826f\u3044<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30fb\u91d1\u878d\u6a5f\u95a2 \u2026\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u300c\u4e8b\u696d\u627f\u7d99\u30de\u30c3\u30c1\u30f3\u30b0\u652f\u63f4\u300d\u3084\u30e1\u30ac\u30d0\u30f3\u30af\u30fb\u5730\u65b9\u9280\u884c\u306b\u3088\u308b\u3082\u306e \u30fb\u56fd\u3084\u81ea\u6cbb\u4f53 \u2026\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\uff62\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\uff63 \u3084\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u3082\u306e \u30fb\u6c11\u9593\u696d\u8005 \u2026\u6c11\u9593\u4f01\u696d\u304c\u904b\u55b6\u3059\u308b\u3001\u4e8b\u696d [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":1272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[44],"class_list":["post-1248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-succession"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=1248"}],"version-history":[{"count":7,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1248\/revisions"}],"predecessor-version":[{"id":1347,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1248\/revisions\/1347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1272"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}