{"id":1323,"date":"2025-06-15T12:44:23","date_gmt":"2025-06-15T03:44:23","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1323"},"modified":"2025-06-18T12:44:23","modified_gmt":"2025-06-18T03:44:23","slug":"business-succession-ma","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/business-succession-ma","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u3067\u306eM&#038;A\u306e\u53ef\u80fd\u6027\uff5c\u73fe\u72b6\u30fb\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u30fb\u6d41\u308c\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u8eab\u5185\u306b\u5f8c\u7d99\u8005\u5019\u88dc\u304c\u304a\u3089\u305a\u3001M&amp;A\u306e\u65b9\u5411\u6027\u3082\u8003\u3048\u51fa\u3057\u305f\u304c\u4e0d\u5b89\u300d<\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u306e\u9078\u629e\u80a2\u306f\u30a2\u30ea\u3060\u308d\u3046\u304b\uff1f\u300d<\/p>\n<p>\u3068\u304a\u60a9\u307f\u306e\u7d4c\u55b6\u8005\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3054\u5b58\u77e5\u306e\u901a\u308a\u3001\u6628\u4eca\u3067\u306f\u300c\u89aa\u65cf\u5185\u627f\u7d99\u300d\u306e\u5272\u5408\u304c\u6e1b\u308a\u3001<strong>\u89aa\u65cf\u3067\u3082\u5f93\u696d\u54e1\u30fb\u5f79\u54e1\u3067\u3082\u306a\u3044\u300c\u7b2c\u4e09\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u300d\u304c\u5897\u3048\u3066\u3044\u307e\u3059<\/strong>\u3002M&amp;A\u306f\u3001\u7b2c\u4e09\u8005\u627f\u7d99\u306e\u3072\u3068\u3064\u3067\u3042\u308a\u3001\u30e1\u30a4\u30f3\u306e\u624b\u6cd5\u3068\u306a\u308a\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-ma_02-min-1024x274.png\" alt=\"\" width=\"868\" height=\"232\" class=\"alignnone wp-image-1326 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_02-min-1024x274.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_02-min-300x80.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_02-min-768x206.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_02-min-1536x411.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_02-min-2048x548.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-1024x550.png\" alt=\"\" width=\"868\" height=\"466\" class=\"alignnone wp-image-1327 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-1024x550.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-300x161.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-768x412.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-1536x825.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_03-min-2048x1099.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001<strong>\u4f9d\u7136\u3068\u3057\u3066\u300cM&amp;A\u306b\u826f\u3044\u30a4\u30e1\u30fc\u30b8\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u304c\u591a\u3044<\/strong>\u306e\u3082\u4e8b\u5b9f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u305f\u4e0a\u3067\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u3079\u304d\u304b\u3069\u3046\u304b\u306e\u6307\u91dd\u3092\u793a\u3057\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-ma_04-min-1024x353.png\" alt=\"\" width=\"868\" height=\"299\" class=\"alignnone wp-image-1328 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_04-min-1024x353.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_04-min-300x103.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_04-min-768x265.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_04-min-1536x530.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_04-min-2048x706.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-1024x293.png\" alt=\"\" width=\"868\" height=\"248\" class=\"alignnone wp-image-1329 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-1024x293.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-300x86.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-768x220.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-1536x440.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_05-min-2048x587.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u5f8c\u534a\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9032\u3081\u308b\u6d41\u308c\u3084\u3001<span style=\"color: #ff0000;\"><strong>M&amp;A\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/span>\u3082\u89e3\u8aac\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-ma_06-min-1024x746.png\" alt=\"\" width=\"868\" height=\"632\" class=\"alignnone wp-image-1330 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_06-min-1024x746.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_06-min-300x219.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_06-min-768x560.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_06-min-1536x1119.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_06-min-2048x1492.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>M&amp;A\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u77e5\u8b58\u304b\u3089\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u3044\u304d\u305f\u3044\u3001\u3068\u3044\u3046\u65b9\u306b\u3074\u3063\u305f\u308a\u306e\u8a18\u4e8b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1. \u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u3068\u306f\uff1f\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u57fa\u790e\u77e5\u8b58<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-1024x767.png\" alt=\"\" width=\"868\" height=\"650\" class=\"alignnone wp-image-1331 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-1024x767.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-300x225.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-768x575.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-1536x1150.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_07-min-2048x1534.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u306f\u6709\u52b9\u306a\u306e\u304b\uff1f\u300d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u300cM&amp;A\u3068\u306f\u4f55\u304b\uff1f\u300d\u306a\u3069\u6700\u521d\u306b\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u77e5\u8b58\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u3082\u3057\u300c\u57fa\u790e\u77e5\u8b58\u306f\u7406\u89e3\u3057\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u6b21\u306e\u7ae0\u306e\u300c<a href=\"#2_MAMA\">2. \u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u73fe\u72b6\uff08\u4e8b\u696d\u627f\u7d99\u3067\u306eM&amp;A\u306f\u304b\u306a\u308a\u5897\u3048\u3066\u3044\u308b\uff09<\/a>\u300d\u304b\u3089\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3><span style=\"font-family: 'Arial Unicode MS';\">1-1. \u305d\u3082\u305d\u3082\u300cM&amp;A\u300d\u3068\u306f<\/span><o:p><\/o:p><\/h3>\n<p>M&amp;A\uff08\u30a8\u30e0\u30a2\u30f3\u30c9\u30a8\u30fc\uff09\u3068\u306f\u3001\u82f1\u8a9e\u306e\u300cMergers\uff08\u5408\u4f75\uff09and Acquisitions\uff08\u8cb7\u53ce\uff09\u300d\u306e\u7565\u3067\u3001<strong>\u4f01\u696d\u306e\u5408\u4f75\u30fb\u8cb7\u53ce<\/strong>\u3092\u6307\u3059\u8a00\u8449\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u304c\u4ed6\u306e\u4f1a\u793e\u30681\u3064\u306b\u306a\u3063\u305f\u308a\u3001\u4ed6\u306e\u4f1a\u793e\u3092\u8cb7\u3063\u3066\u81ea\u5206\u306e\u4f1a\u793e\u306b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3092\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-ma_08-min-1024x550.png\" alt=\"\" width=\"868\" height=\"466\" class=\"alignnone wp-image-1332 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_08-min-1024x550.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_08-min-300x161.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_08-min-768x412.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_08-min-1536x825.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_08-min-2048x1099.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>M&amp;A\u306e\u624b\u6cd5\u3068\u3057\u3066\u306f\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u304c\u3001\u4e8b\u696d\u627f\u7d99\u306b\u4f7f\u308f\u308c\u308b\u624b\u6cd5\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e4\u3064\u306e\u624b\u6cd5\u304c\u4ee3\u8868\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u4ee3\u8868\u7684\u306a4\u3064\u306e\u624b\u6cd5\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\" rowspan=\"2\">\u5408\u4f75<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u65b0\u8a2d\u5408\u4f75<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u304c\u3001\u6d88\u6ec5\u3059\u308b\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u308b\u6a29\u5229\u3084\u7fa9\u52d9\u3092\u5f15\u304d\u7d99\u3050\u624b\u6cd5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u5438\u53ce\u5408\u4f75<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u65e2\u5b58\u306e\u4f1a\u793e\u304c\u3001\u6d88\u6ec5\u3059\u308b\u4f1a\u793e\u304b\u3089\u6a29\u5229\u3084\u7fa9\u52d9\u3092\u5f15\u304d\u7d99\u3050\u624b\u6cd5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\" rowspan=\"2\">\u8cb7\u53ce<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u682a\u5f0f\u8b72\u6e21<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u8cb7\u3044\u624b\u4f01\u696d\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u6a29\u3092\u8cb7\u3044\u624b\u306b\u627f\u7d99\u3055\u305b\u308b\u624b\u6cd5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">\u4e8b\u696d\u8b72\u6e21<\/td>\n<td style=\"width: 33.3333%; height: 24px;\">\u4e8b\u696d\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u90e8\u9580\u3084\u8cc7\u7523\u306a\u3069\u3092\u3001\u8cb7\u3044\u624b\u4f01\u696d\u306b\u8b72\u6e21\u3059\u308b\u624b\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u4e8b\u696d\u627f\u7d99\u306e\u6587\u8108\u3067\u300cM&amp;A\u300d\u304c\u8a9e\u3089\u308c\u308b\u969b\u306b\u306f\u3001\u3082\u3046\u5c11\u3057\u5e83\u3044\u610f\u5473\u3067\u3001<strong>\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u3001\u5f79\u54e1\u3067\u306f\u306a\u3044\u7b2c\u4e09\u8005\uff08\u5916\u90e8\u306e\u5019\u88dc\u8005\uff09\u306b\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u6307\u3059<\/strong>\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5b9a\u7fa9\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u300c\u5916\u90e8\u62db\u8058\uff08\u304c\u3044\u3076\u3057\u3087\u3046\u3082\u3093\uff09\u300d\uff08\u7d4c\u55b6\u8005\u3092\u5916\u90e8\u304b\u3089\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\uff09\u3082\u542b\u3081\u305f\u300c\u7b2c\u4e09\u8005\u627f\u7d99\u300d\u3082\u542b\u3081\u3066\u300cM&amp;A\u306a\u3069\u300d\u3068\u62ec\u3063\u3066\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>1-2. \u4e8b\u696d\u627f\u7d99\u3067\u306e\u300cM&amp;A\u300d\u4ee5\u5916\u306e\u9078\u629e\u80a2<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-1024x274.png\" alt=\"\" width=\"868\" height=\"232\" class=\"alignnone wp-image-1333 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-1024x274.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-300x80.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-768x206.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-1536x411.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_10-min-2048x548.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u300cM&amp;A\u300d\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3068\u306a\u308b\u3082\u306e\u304c\u4f55\u304b\u3082\u4eca\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u5834\u5408\u306e\u4e3b\u306a\u9078\u629e\u80a2\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u5834\u5408\u306e3\u3064\u306e\u9078\u629e\u80a2\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u89aa\u65cf\u5185\u627f\u7d99<\/td>\n<td style=\"width: 50%;\">\n<p><strong>\u7d4c\u55b6\u8005\u306e\u5b50\u5b6b\u306a\u3069\u3001\u5bb6\u65cf\u3084\u89aa\u65cf\u306b\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u65b9\u6cd5<\/strong><\/p>\n<p>\u3010\u30e1\u30ea\u30c3\u30c8\u3011\u5f93\u696d\u54e1\u3084\u95a2\u4fc2\u8005\u304b\u3089\u53d7\u3051\u5165\u308c\u3089\u308c\u3084\u3059\u3044<\/p>\n<p>\u3010\u30c7\u30e1\u30ea\u30c3\u30c8\u3011\u9069\u4efb\u306a\u5f8c\u7d99\u8005\u304c\u80b2\u305f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u5f93\u696d\u54e1\u3078\u306e\u627f\u7d99<\/td>\n<td style=\"width: 50%;\">\n<p><strong>\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3084\u5f79\u54e1\u306e\u4e2d\u304b\u3089\u5f8c\u7d99\u8005\u3092\u9078\u3076\u65b9\u6cd5<\/strong><\/p>\n<p>\u3010\u30e1\u30ea\u30c3\u30c8\u3011\u5b9f\u529b\u304c\u3042\u308b\u4eba\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u3001\u4f01\u696d\u6587\u5316\u3084\u793e\u98a8\u3082\u5f15\u304d\u7d99\u3052\u308b<\/p>\n<p>\u3010\u30c7\u30e1\u30ea\u30c3\u30c8\u3011\u8cc7\u91d1\u9762\u3084\u7cbe\u795e\u9762\u306a\u3069\u3001\u5f8c\u7d99\u8005\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\n<p>M&amp;A\u306a\u3069<\/p>\n<p>\u7b2c\u4e09\u8005\u627f\u7d99<\/td>\n<td style=\"width: 50%;\">\n<p><strong>\u4ed6\u306e\u4f1a\u793e\u3068\u5408\u4f75\u3001\u307e\u305f\u306f\u4ed6\u306e\u4f1a\u793e\u306b\u8cb7\u53ce\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5<\/strong><\/p>\n<p>\u3010\u30e1\u30ea\u30c3\u30c8\u3011\u7d4c\u55b6\u8005\u306e\u500b\u4eba\u4fdd\u8a3c\u304c\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/p>\n<p>\u3010\u30c7\u30e1\u30ea\u30c3\u30c8\u3011\u9069\u5207\u306a\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u307b\u30693\u7ae0\u30fb4\u7ae0\u3067\u3055\u3089\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u89aa\u65cf\u5185\u3084\u5f93\u696d\u54e1\u306b\u5f8c\u7d99\u8005\u304c\u3044\u308c\u3070\u3001\u89aa\u65cf\u5185\u627f\u7d99\u3084\u5f93\u696d\u54e1\u3078\u306e\u627f\u7d99\u3092\u9078\u3076\u7d4c\u55b6\u8005\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001<span style=\"color: #ff0000;\"><strong>\u9069\u5207\u306a\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u3001M&amp;A\u3059\u308b\u304b\u5ec3\u696d\u3059\u308b\u304b\u3092\u9078\u3076<\/strong><\/span>\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u300cM&amp;A\u300d\u306f\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3055\u305b\u305f\u3044\u3082\u306e\u306e\u5185\u90e8\u306b\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u6709\u52b9\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u3082\u306e\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h2>2. \u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u73fe\u72b6\uff08\u4e8b\u696d\u627f\u7d99\u3067\u306eM&amp;A\u306f\u304b\u306a\u308a\u5897\u3048\u3066\u3044\u308b\uff09<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1334 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_11-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u629e\u3059\u308b\u4f01\u696d\u306f\u5897\u3048\u3066\u3044\u308b\u306e\u304b\u3069\u3046\u304b\u3001\u73fe\u72b6\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u65e5\u672c\u306e\u884c\u653f\u6a5f\u95a2\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u300c\u4e2d\u5c0f\u4f01\u696d\u5e81\u300d\u306b\u3088\u308b\u3068\u3001\u56fd\u5185\u306e\u4e2d\u5c0fM&amp;A\u306e\u5b9f\u65bd\u4ef6\u6570\u306f\u5897\u52a0\u3057\u3066\u304a\u308a\u3001<span style=\"color: #ff0000;\"><strong>2022\u5e74\u5ea6\u306e\u5b9f\u65bd\u4ef6\u6570\u306f\u3001\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u3092\u901a\u3058\u305f\u3082\u306e\u304c1,681\u4ef6\u3001\u6c11\u9593M&amp;A\u652f\u63f4\u6a5f\u95a2\u3092\u901a\u3058\u305f\u3082\u306e\u304c4,036\u4ef6<\/strong><\/span>\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>10\u5e74\u524d\u3067\u3042\u308b2014\u5e74\u306e\u5b9f\u65bd\u4ef6\u6570\u3068\u6bd4\u3079\u308b\u3068\u3001\u304b\u306a\u308a\u306e\u52e2\u3044\u3067\u4f38\u3073\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_1335\" aria-describedby=\"caption-attachment-1335\" 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-ma_12-min-1024x526.png\" alt=\"\" width=\"868\" height=\"446\" class=\"wp-image-1335 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_12-min-1024x526.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_12-min-300x154.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_12-min-768x395.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_12-min-1536x789.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_12-min-2048x1052.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><figcaption id=\"caption-attachment-1335\" class=\"wp-caption-text\">\u51fa\u5178\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/know_business_succession.html\">\u4e8b\u696d\u627f\u7d99\u3092\u77e5\u308b<\/a>\u300d<\/figcaption><\/figure>\n<p>\u4e0a\u8a18\u306e\u4e2d\u5c0fM&amp;A\u306e\u5b9f\u65bd\u4ef6\u6570\u306f\u4e8b\u696d\u627f\u7d99\u306b\u9650\u3063\u305f\u6570\u5b57\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d4c\u55b6\u8005\u306e\u9ad8\u9f62\u5316\u3084\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u306e\u9ad8\u3055\u3092\u8003\u3048\u308b\u3068\u3001\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u304c\u4e0a\u8a18\u306e\u6570\u5b57\u3092\u4f38\u3070\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u540c\u3058\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u30c7\u30fc\u30bf\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306b\u304b\u304b\u308f\u308b\u6570\u5b57\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e2d\u5c0f\u4f01\u696d\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u4e8b\u696d\u627f\u7d99\u306e\u73fe\u72b6<\/strong><\/p>\n<ul>\n<li>2023\u5e74\u306e\u7d4c\u55b6\u8005\u5e74\u9f62\u306f\u5e73\u574760.5\u6b73\u3067\u3042\u308a\u3001<strong>\u904e\u53bb\u6700\u9ad8\u3092\u66f4\u65b0<\/strong>\u3057\u305f<\/li>\n<li>2023\u5e74\u306b\u304a\u3051\u308b\u300c\u9ad8\u9f62\u306e\u7d4c\u55b6\u8005\u306b\u304a\u3051\u308b\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u300d\u306f\u3001<strong>60\u4ee3\u306738%\u3068\u9ad8\u3044\u6c34\u6e96<\/strong>\u306b\u3042\u308b\uff08<a href=\"https:\/\/www.chusho.meti.go.jp\/pamflet\/hakusyo\/2022\/shokibo\/b1_1_7.html#:~:text=%E7%AC%AC1%2D1%2D87%E5%9B%B3%E3%81%AF%E3%80%81%E5%BE%8C%E7%B6%99%E8%80%85%E4%B8%8D%E5%9C%A8%E4%BC%81%E6%A5%AD%E3%81%AE%E5%89%B2%E5%90%88%EF%BC%88%E4%BB%A5%E4%B8%8B%E3%80%81%E3%80%8C%E5%BE%8C%E7%B6%99%E8%80%85%E4%B8%8D%E5%9C%A8%E7%8E%87%E3%80%8D%E3%81%A8%E3%81%84%E3%81%86%E3%80%82%EF%BC%89%E3%81%AE%E6%8E%A8%E7%A7%BB%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6%E8%A6%8B%E3%81%9F%E3%82%82%E3%81%AE%E3%81%A7%E3%81%82%E3%82%8B%E3%80%82%E5%BE%8C%E7%B6%99%E8%80%85%E4%B8%8D%E5%9C%A8%E7%8E%87%E3%81%AF%E3%80%812017%E5%B9%B4%E3%81%AE66.5%EF%BC%85%E3%82%92%E3%83%94%E3%83%BC%E3%82%AF%E3%81%AB%E8%BF%91%E5%B9%B4%E3%81%AF%E5%BE%AE%E6%B8%9B%E5%82%BE%E5%90%91%E3%81%AB%E3%81%82%E3%82%8A%E3%80%812021%E5%B9%B4%E3%81%AF%E5%89%8D%E5%B9%B4%E6%AF%943.6%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88%E6%B8%9B%E3%81%A8%E3%81%AA%E3%82%8B61.5%EF%BC%85%E3%81%A8%E3%81%AA%E3%81%A3%E3%81%A6%E3%81%84%E3%82%8B%E3%80%82\">\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u306e\u8abf\u67fb<\/a>\u3067\u306f\u3001<strong>\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u306f2021\u5e74\u306761.5%<\/strong>\uff09<\/li>\n<li>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3082\u3042\u3063\u3066\u3001<strong>\u300c\u4f11\u5ec3\u696d\u30fb\u89e3\u6563\u4ef6\u6570\u300d\u306f\u5e74\u3005\u5897\u52a0\u50be\u5411<\/strong>\u306b\u3042\u308b<\/li>\n<li>\u5ec3\u696d\u7406\u7531\uff08\u5ec3\u696d\u4e88\u5b9a\u4f01\u696d\u30012023\u5e74\uff09\u306e3\u5272\u304c\u3001<strong>\u5f8c\u7d99\u8005\u4e0d\u5728\u306b\u3088\u308b\u5ec3\u696d<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u7d4c\u55b6\u8005\u306e\u5e74\u9f62\u304c\u9ad8\u9f62\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3084\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u308b\u4e2d\u3001\u5ec3\u696d\u3092\u514d\u308c\u308b\u306b\u306f\u3084\u306f\u308aM&amp;A\u304c\u6709\u529b\u306a\u9078\u629e\u80a2\u306b\u306a\u308b\u3068\u8a00\u3063\u3066\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>3. \u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\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-ma_13-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1336 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_13-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e8b\u696d\u627f\u7d99\u6642\u306bM&amp;A\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f8c\u7d99\u8005\u554f\u984c\u3092\u89e3\u6c7a\u3067\u304d\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u4ee5\u5916\u306b\u3082\u3001\u5b9f\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u5229\u70b9\u304c\u3042\u308b\u306e\u304cM&amp;A\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u30e1\u30ea\u30c3\u30c8<\/strong><\/p>\n<ul>\n<li>\u30e1\u30ea\u30c3\u30c81\uff1a \u89aa\u65cf\u30fb\u5f93\u696d\u54e1\u306b\u6700\u9069\u306a\u5f8c\u7d99\u8005\u304c\u3044\u306a\u304f\u3066\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b<\/li>\n<li>\u30e1\u30ea\u30c3\u30c82\uff1a\u5ec3\u696d\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u3092\u7dad\u6301\u3067\u304d\u308b<\/li>\n<li>\u30e1\u30ea\u30c3\u30c83\uff1a\u81ea\u793e\u3067\u306f\u5b9f\u73fe\u3067\u304d\u306a\u304b\u3063\u305f\u898f\u6a21\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u30e1\u30ea\u30c3\u30c84\uff1aM&amp;A\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u3082\u6b21\u7ae0\u3067\u304d\u3061\u3093\u3068\u7d39\u4ecb\u3059\u308b\u306e\u3067\u5b89\u5fc3\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305a\u306f\u30e1\u30ea\u30c3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3-1. \u30e1\u30ea\u30c3\u30c81\uff1a\u89aa\u65cf\u30fb\u5f93\u696d\u54e1\u306b\u6700\u9069\u306a\u5f8c\u7d99\u8005\u304c\u3044\u306a\u304f\u3066\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u629e\u3059\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u89aa\u65cf\u30fb\u5f93\u696d\u54e1\u306b\u6700\u9069\u306a\u5f8c\u7d99\u8005\u304c\u3044\u306a\u304f\u3066\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u3092\u8ab0\u304b\u306b\u5f15\u304d\u7d99\u304e\u305f\u304f\u3066\u3082\u3001\u89aa\u65cf\u306b\u3082\u5f93\u696d\u54e1\u306b\u3082\u6700\u9069\u306a\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u5ec3\u696d\u3092\u9078\u3076\u3057\u304b\u306a\u304f\u306a\u308a\u307e\u3059\u3002<strong>M&amp;A\u3092\u9078\u629e\u3057\u3066\u7b2c\u4e09\u8005\u306b\u4e8b\u696d\u627f\u7d99\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u3092\u5b58\u7d9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3089\u306b\u3001\u9650\u3089\u308c\u305f\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u306e\u4e2d\u304b\u3089\u5f8c\u7d99\u8005\u3092\u9078\u3076\u3088\u308a\u3082\u3001\u65e2\u306b\u30ce\u30a6\u30cf\u30a6\u3084\u7d4c\u9a13\u3092\u6301\u3064\u4f01\u696d\u3084\u4e8b\u696d\u4e3b\u306b\u4e8b\u696d\u3092\u4efb\u305b\u308b\u3053\u3068\u3067\u3001\u512a\u79c0\u306a\u5f8c\u7d99\u8005\u3092\u898b\u3064\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3>3-2. \u30e1\u30ea\u30c3\u30c82\uff1a\u5ec3\u696d\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u3092\u7dad\u6301\u3067\u304d\u308b<\/h3>\n<p>M&amp;A\u3092\u9078\u629e\u3057\u3066\u5ec3\u696d\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u3082\u7dad\u6301\u3067\u304d\u307e\u3059\u3002M&amp;A\u306e\u5f62\u614b\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u81ea\u793e\u304c\u305d\u306e\u307e\u307e\u4ed6\u306e\u4f1a\u793e\u306b\u5438\u53ce\u3055\u308c\u305f\u308a\u8cb7\u3044\u53d6\u3089\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u306f\u5b88\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5ec3\u696d\u3068\u306a\u308c\u3070\u5f93\u696d\u54e1\u306f\u8077\u3092\u5931\u3044\u307e\u3059\u304c\u3001M&amp;A\u3067\u306f\u305d\u306e\u5f8c\u3082\u50cd\u304d\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u672c\u4eba\u3084\u5bb6\u65cf\u306e\u751f\u6d3b\u3084\u53ce\u5165\u3092\u5b88\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u73fe\u5728\u3088\u308a\u3082\u826f\u3044\u52b4\u50cd\u6761\u4ef6\u3067\u50cd\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u6027\u3082\u7d99\u7d9a\u3067\u304d\u3001\u57f9\u3063\u3066\u304d\u305f\u6280\u8853\u3084\u30ce\u30a6\u30cf\u30a6\u3092\u9014\u7d76\u3048\u3055\u305b\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306f\u8b72\u6e21\u5148\u306e\u4f01\u696d\uff08\u8cb7\u3044\u624b\uff09\u306e\u30e1\u30ea\u30c3\u30c8\u3067\u3082\u3042\u308a\u3001\u8b72\u6e21\u5148\u306e\u4f01\u696d\u304b\u3089\u3059\u308b\u3068\u3001\u4ed6\u793e\u306e\u30ce\u30a6\u30cf\u30a6\u3084\u6280\u8853\u3001\u4eba\u6750\u3092\u7372\u5f97\u3057\u3066\u7af6\u4e89\u529b\u306e\u5f37\u5316\u3092\u52b9\u7387\u7684\u306b\u56f3\u308b\u3053\u3068\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>3-3. \u30e1\u30ea\u30c3\u30c83\uff1a\u81ea\u793e\u3067\u306f\u5b9f\u73fe\u3067\u304d\u306a\u304b\u3063\u305f\u898f\u6a21\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3067\u306f\u3001\u4eca\u307e\u3067\u80b2\u3066\u305f\u4e8b\u696d\u3092\u5b58\u7d9a\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3055\u3089\u306b\u81ea\u793e\u3067\u306f\u5b9f\u73fe\u3067\u304d\u306a\u304b\u3063\u305f\u898f\u6a21\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u3001\u8b72\u6e21\u5148\u306e\u4f01\u696d\u304c\u540c\u3058\u5206\u91ce\u306e\u7af6\u5408\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u540c\u58eb\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u751f\u307f\u51fa\u3057\u3066\u98db\u8e8d\u7684\u306b\u696d\u754c\u304c\u6210\u9577\u3059\u308b\u53ef\u80fd\u6027\u3092\u79d8\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8b72\u6e21\u5148\u304c\u5927\u898f\u6a21\u306a\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u3084\u5927\u304d\u306a\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u81ea\u793e\u3067\u306f\u5b9f\u73fe\u304c\u96e3\u3057\u304b\u3063\u305f\u4e8b\u696d\u62e1\u5927\u3092\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d4c\u55b6\u96e3\u3067\u3042\u3063\u3066\u3082\u5927\u624b\u4f01\u696d\u306e\u5098\u4e0b\u306b\u5165\u308c\u3070\u7d4c\u55b6\u72b6\u614b\u306e\u5b89\u5b9a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3057\u3001\u5b89\u5fc3\u3057\u3066\u4e8b\u696d\u306e\u884c\u304f\u672b\u3092\u898b\u5b88\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>3-4. \u30e1\u30ea\u30c3\u30c84\uff1aM&amp;A\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u5b9f\u884c\u3057\u305f\u5834\u5408\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3082\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u306e\u5834\u5408\u3082\u4e8b\u696d\u8b72\u6e21\u306e\u5834\u5408\u3082\u3001\u4f1a\u793e\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u3092\u624b\u306b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u3068\u3057\u3066M&amp;A\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u7d14\u8cc7\u7523\u3084M&amp;A\u5f8c\u306b\u898b\u8fbc\u307e\u308c\u308b\u5229\u76ca\u3001\u4f01\u696d\u306e\u5e02\u5834\u4fa1\u5024\u3001\u6280\u8853\u3084\u4eba\u6750\u30fb\u30ce\u30a6\u30cf\u30a6\u306e\u4fa1\u5024\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u3001\u8b72\u6e21\u5148\u4f01\u696d\u3068\u306e\u4ea4\u6e09\u3067\u4fa1\u683c\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u5909\u308f\u308b\u305f\u3081M&amp;A\u306e\u4fa1\u683c\u76f8\u5834\u3068\u3044\u3046\u306e\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u304c\u3001<span style=\"color: #ff0000;\"><strong>\u96f6\u7d30\u4f01\u696d\u306e\u5834\u5408\u306e\u58f2\u5374\u4fa1\u683c\u306f\u6570\u767e\u4e07\u5186\u304b\u3089\u6570\u5343\u4e07\u5186\u7a0b\u5ea6\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u306f\u7a0e\u5236\u9762\u3067\u306e\u512a\u9047\u304c\u3042\u308a\u3001\u4f1a\u793e\u3092\u89e3\u6563\u3057\u3066\u6e05\u7b97\u3059\u308b\u3088\u308a\u3082\u624b\u5143\u306b\u591a\u304f\u6b8b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>4. \u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1337 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_14-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u53cd\u5bfe\u306b\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3063\u3066\u3082\u3001M&amp;A\u3092\u9078\u3076\u304b\u5ec3\u696d\u3092\u9078\u3076\u304b\u306e\u702c\u6238\u969b\u3067\u306fM&amp;A\u306b\u9032\u3080\u3057\u304b\u9078\u629e\u80a2\u304c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001M&amp;A\u3067\u4e8b\u696d\u627f\u7d99\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u3068\u3057\u3066\u304a\u8aad\u307f\u3044\u305f\u3060\u3044\u3066\u3082\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3057\u305f\u3044\u4f01\u696d\u304cM&amp;A\uff08\u4f01\u696d\u306e\u5408\u4f75\u30fb\u8cb7\u53ce\uff09\u3092\u9078\u3076\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9<\/strong><\/p>\n<ul>\n<li>\u30c7\u30e1\u30ea\u30c3\u30c81\uff1aM&amp;A\u3092\u3057\u3066\u3082\u5fc5\u305a\u826f\u3044\u627f\u7d99\u5148\u304c\u898b\u3064\u304b\u308b\u8a33\u3067\u306f\u306a\u3044<\/li>\n<li>\u30c7\u30e1\u30ea\u30c3\u30c82\uff1a\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u65b9\u91dd\u304c\u5f93\u6765\u306e\u3082\u306e\u304b\u3089\u9038\u8131\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u30c7\u30e1\u30ea\u30c3\u30c83\uff1a\u60aa\u8cea\u306aM&amp;A\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u308c\u3089\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u3082\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u305f\u4e0a\u3067\u9032\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4e00\u3064\u305a\u3064\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>4-1. \u30c7\u30e1\u30ea\u30c3\u30c81\uff1aM&amp;A\u3092\u3057\u3066\u3082\u5fc5\u305a\u826f\u3044\u627f\u7d99\u5148\u304c\u898b\u3064\u304b\u308b\u8a33\u3067\u306f\u306a\u3044<\/h3>\n<p>M&amp;A\u306f\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u6709\u529b\u306a\u624b\u6bb5\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u5e0c\u671b\u901a\u308a\u306e\u5f15\u304d\u7d99\u304e\u5148\u304c\u898b\u3064\u304b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5e0c\u671b\u3059\u308b\u6761\u4ef6\u3067\u8cb7\u3044\u53d6\u3063\u3066\u304f\u308c\u308b\u76f8\u624b\u304c\u898b\u3064\u304b\u3089\u306a\u3051\u308c\u3070\u3001M&amp;A\u306f\u5b9f\u73fe\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u5074\uff08\u8cb7\u308a\u624b\uff09\u306e\u71b1\u3044\u60f3\u3044\u3068\u306f\u88cf\u8179\u306b\u3001\u8cb7\u3044\u624b\u5074\u306f\u5229\u76ca\u3092\u91cd\u8996\u3057\u3066M&amp;A\u3092\u5b9f\u65bd\u3059\u308b\u50be\u5411\u306b\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5e0c\u671b\u3068\u8cb7\u3044\u624b\u306e\u610f\u5411\u304c\u4e00\u81f4\u3057\u306a\u3044\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e0c\u671b\u3059\u308b\u58f2\u5374\u4fa1\u683c\u3067\u306f\u5408\u610f\u304c\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u5f93\u696d\u54e1\u306e\u96c7\u7528\u4fdd\u8a3c\u3084\u4e8b\u696d\u306e\u7d99\u7d9a\u306a\u3069\u58f2\u308a\u624b\u5074\u306e\u5e0c\u671b\u304c\u53d7\u3051\u5165\u308c\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u5927\u3044\u306b\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>4-2. \u30c7\u30e1\u30ea\u30c3\u30c82\uff1a\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u65b9\u91dd\u304c\u5f93\u6765\u306e\u3082\u306e\u304b\u3089\u9038\u8131\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u65b9\u91dd\u304c\u5f93\u6765\u306e\u3082\u306e\u304b\u3089\u9038\u8131\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3082\u3001M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3067\u8d77\u3053\u308a\u5f97\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u307e\u3067\u5927\u5207\u306b\u80b2\u3066\u3066\u304d\u305f\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u65b9\u91dd\u3092\u305d\u306e\u307e\u307e\u7d99\u7d9a\u3057\u3066\u307b\u3057\u304f\u3066\u3082\u3001\u8cb7\u3044\u624b\u4f01\u696d\u306e\u5098\u4e0b\u306b\u5165\u308c\u3070\u3001\u65b0\u3057\u3044\u3084\u308a\u65b9\u306b\u5f93\u3046\u3057\u304b\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u6238\u60d1\u3046\u306e\u306f\u5f93\u696d\u54e1\u3084\u9867\u5ba2\u3001\u53d6\u5f15\u5148\u3067\u3042\u308a\u3001\u4eca\u307e\u3067\u80b2\u3066\u3066\u304d\u305f\u30d3\u30b8\u30cd\u30b9\u306e\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u4fe1\u983c\u611f\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f93\u6765\u306f\u9867\u5ba2\u3084\u53d6\u5f15\u5148\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u6700\u91cd\u8981\u306b\u8003\u3048\u3066\u3044\u305f\u3082\u306e\u304c\u3001M&amp;A\u5f8c\u306b\u52b9\u7387\u5316\u3092\u91cd\u8996\u3057\u3066\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u6e1b\u3089\u3059\u3068\u306a\u308c\u3070\u3001\u9867\u5ba2\u3084\u53d6\u5f15\u5148\u304b\u3089\u4e0d\u6e80\u304c\u751f\u307e\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001M&amp;A\u3092\u884c\u3063\u305f\u8cb7\u3044\u624b\u304c\u52b9\u7387\u5316\u3092\u91cd\u8996\u3059\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u4eca\u307e\u3067\u306e\u3084\u308a\u65b9\u3068\u306e\u30ae\u30e3\u30c3\u30d7\u3067\u5f93\u696d\u54e1\u306e\u96e2\u8077\u304c\u9032\u3080\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3046\u3057\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u307e\u308c\u306a\u3044\u3088\u3046\u3001<strong>M&amp;A\u3067\u4e8b\u696d\u3092\u7d71\u5408\u3059\u308b\u5148\u3084\u58f2\u5374\u5148\u3092\u63a2\u3059\u969b\u306b\u306f\u3001\u8b72\u6e21\u3059\u308b\u76f8\u624b\u3092\u3057\u3063\u304b\u308a\u3068\u898b\u6975\u3081\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>4-3. \u30c7\u30e1\u30ea\u30c3\u30c83\uff1a\u60aa\u8cea\u306aM&amp;A\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p>M&amp;A\u306b\u3088\u308a\u5f8c\u7d99\u8005\u554f\u984c\u3092\u89e3\u6d88\u3057\u3066\u4e8b\u696d\u627f\u7d99\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u308b\u4e00\u65b9\u3067\u3001\u60aa\u8cea\u306aM&amp;A\u30c8\u30e9\u30d6\u30eb\u3082\u767a\u751f\u3057\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u3067\u306e\u30c8\u30e9\u30d6\u30eb\u4e8b\u4f8b<\/strong><\/p>\n<ol>\n<li>M&amp;A\u5f8c\u306b\u58f2\u308a\u624b\u5074\u306e\u7d4c\u55b6\u8005\u306e\u500b\u4eba\u4fdd\u8a3c\u3092\u5916\u3059\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u305f\u304c\u3001\u4f55\u5ea6\u4f9d\u983c\u3057\u3066\u3082\u5951\u7d04\u306b\u57fa\u3065\u3044\u305f\u79fb\u884c\u304c\u306a\u3055\u308c\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u4e0a\u3067\u3001\u8cb7\u3044\u624b\u304c\u58f2\u308a\u624b\u306e\u73fe\u9810\u91d1\u306a\u3069\u306e\u8cc7\u7523\u3092\u56de\u53ce\u3057\u305f\u304c\u3001\u5fc5\u8981\u306a\u4e8b\u696d\u8cc7\u91d1\u306e\u9001\u91d1\u304c\u306a\u3055\u308c\u305a\u3001\u58f2\u308a\u624b\u4f01\u696d\u306f\u5012\u7523\u3002\u3053\u306e\u7d50\u679c\u3001\u7d4c\u55b6\u8005\u4fdd\u8a3c\u304c\u6b8b\u3063\u3066\u3044\u305f\u58f2\u624b\u7d4c\u55b6\u8005\u304c\u50b5\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3068\u306a\u308a\u3001\u500b\u4eba\u7834\u7523\u306b\u81f3\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/li>\n<li>M&amp;A\u306e\u6210\u7acb\u6642\u70b9\u3067\u306e\u8b72\u6e21\u5bfe\u4fa1\u306f\u4f4e\u984d\u3067\u3042\u3063\u305f\u3082\u306e\u306e\u3001\u6210\u7acb\u5f8c\u4e00\u5b9a\u671f\u9593\u5f8c\u306b\u76f8\u5f53\u7a0b\u5ea6\u306e\u9000\u8077\u6170\u52b4\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u5951\u7d04\u306b\u5b9a\u3081\u308b\u671f\u65e5\u304c\u8a2a\u308c\u3066\u3082\u9000\u8077\u6170\u52b4\u91d1\u304c\u4e00\u5411\u306b\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5e81\u3067\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u7d4c\u55b6\u8005\u4fdd\u8a3c\u306e\u6271\u3044\u304c\u91cd\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3084\u3001\u4f4e\u984d\u306e\u8b72\u6e21\u5bfe\u4fa1\u3067\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306b\u8ffd\u52a0\u3067\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u3088\u3046\u306a\u6761\u4ef6\u63d0\u793a\u3092\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/strong><\/span>\u306a\u3069\u3067\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u559a\u8d77\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2024\/240830_01.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300cM&amp;A\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u300d<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3046\u3057\u305fM&amp;A\u30c8\u30e9\u30d6\u30eb\u306b\u5408\u308f\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u4f01\u696d\u8abf\u67fb\uff09\u306e\u5fb9\u5e95\u3084\u9069\u6b63\u306a\u8cb7\u53ce\u4fa1\u683c\u306e\u8a2d\u5b9a\u3001\u660e\u78ba\u306a\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u3001\u4f01\u696d\u6587\u5316\u306e\u7d71\u5408\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u70b9\u306b\u6c17\u3092\u914d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u304d\u308c\u3070M&amp;A\u3084\u4e8b\u696d\u627f\u7d99\u5168\u4f53\u306b\u3064\u3044\u3066\u306e\u76f8\u8ac7\u5148\u3092\u898b\u3064\u3051\u3066\u3001\u76f8\u8ac7\u3057\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>5. \u4e8b\u696d\u627f\u7d99\u3067\u306eM&amp;A\u306f\u4ed6\u306e\u9078\u629e\u80a2\u3082\u8996\u91ce\u306b\u5165\u308c\u3064\u3064\u614e\u91cd\u306b\u9032\u3081\u3066\u3044\u3053\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-ma_15-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1338 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_15-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u65b9\u6cd5\u3068\u3057\u3066M&amp;A\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u3001\u5f8c\u7d99\u8005\u554f\u984c\u3092\u89e3\u6c7a\u3067\u304d\u308b\u6709\u52b9\u306a\u9078\u629e\u80a2\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u7b2c\u4e09\u8005\u306b\u5927\u5207\u306a\u4e8b\u696d\u3092\u4efb\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u614e\u91cd\u306b\u9032\u3081\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u5834\u5408\u3067\u3082\u3001\u53ef\u80fd\u3067\u3042\u308c\u3070\u300c\u672c\u5f53\u306b\u5185\u90e8\u627f\u7d99\u306e\u9078\u629e\u80a2\u306f\u306a\u3044\u306e\u304b\u300d\u300c\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u306e\u80b2\u6210\u306f\u3067\u304d\u306a\u3044\u306e\u304b\u300d\u300c\u5916\u90e8\u304b\u3089\u7d4c\u55b6\u8005\u3092\u62db\u304f\u65b9\u6cd5\u306f\u3069\u3046\u3060\u308d\u3046\u304b\u300d\u306a\u3069\u3001<strong>\u4ed6\u306e\u4e8b\u696d\u627f\u7d99\u306e\u9078\u629e\u80a2\u306b\u3064\u3044\u3066\u3082\u5341\u5206\u306b\u8b70\u8ad6\u3092\u5c3d\u304f\u3059\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u308b\u306a\u304b\u3067\u6cd5\u52d9\u30fb\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306a\u3069\u306e\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u3067\u304d\u308c\u3070\u4e8b\u696d\u627f\u7d99\u306e\u5168\u4f53\u306b\u3064\u3044\u3066\u76f8\u8ac7\u3067\u304d\u308b\u4e8b\u696d\u627f\u7d99\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u53d7\u3051\u3066\u3001\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>6. \u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9032\u3081\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1339 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_16-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9032\u3081\u308b\u5834\u5408\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9032\u3081\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/strong><\/p>\n<p>STEP1\uff1aM&amp;A\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3082\u542b\u3081\u305f\u4e8b\u696d\u627f\u7d99\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/p>\n<p>STEP2\uff1aM&amp;A\u3067\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u624b\u6cd5\u3084\u6761\u4ef6\u306a\u3069\u3092\u6c7a\u3081\u308b<\/p>\n<p>STEP3\uff1a\u8b72\u6e21\u3059\u308b\u4f01\u696d\u306e\u5019\u88dc\u3092\u63a2\u3059<\/p>\n<p>STEP4\uff1a\u5019\u88dc\u4f01\u696d\u306b\u4f01\u696d\u60c5\u5831\u3092\u63d0\u793a\u3057\u3066\u691c\u8a0e\u3057\u3066\u3082\u3089\u3046<\/p>\n<p>STEP5\uff1a\u3053\u3061\u3089\u3082\u8b72\u6e21\u5148\u306e\u4f01\u696d\u306e\u8abf\u67fb\u3092\u3057\u3063\u304b\u308a\u884c\u3046<\/p>\n<p>STEP6\uff1a\u30c8\u30c3\u30d7\u9762\u8ac7\u3092\u7d4c\u3066\u300c\u6700\u7d42\u5408\u610f\u5951\u7d04\u66f8\u300d\u3092\u53d6\u308a\u4ea4\u308f\u3059<\/p>\n<p>STEP7\uff1a\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\uff09\u304c\u5b8c\u4e86\u3059\u308b<\/p>\n<\/div>\n<h3>6-1. \u30b9\u30c6\u30c3\u30d71\uff1aM&amp;A\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3082\u542b\u3081\u305f\u4e8b\u696d\u627f\u7d99\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001M&amp;A\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3082\u542b\u3081\u3066\u3001\u4e8b\u696d\u627f\u7d99\u3092\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\u5168\u4f53\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u3092\u3057\u3063\u304b\u308a\u3068\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u76ee\u7684\u3068\u512a\u5148\u4e8b\u9805\u3092\u660e\u78ba\u306b\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u3092\u901a\u3058\u3066\u4f55\u3092\u5b9f\u73fe\u3057\u305f\u3044\u306e\u304b\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8996\u70b9\u3067\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u4e8b\u696d\u627f\u7d99\u306e\u76ee\u7684\u3068\u512a\u5148\u4e8b\u9805\u3092\u691c\u8a0e\u3059\u308b\u6642\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\n<ol>\n<li>\u4e8b\u696d\u306e\u5b58\u7d9a\u3084\u6210\u9577\u306e\u78ba\u4fdd\u3092\u91cd\u8996\u3059\u308b\u304b\u3069\u3046\u304b<\/li>\n<li>\u5f93\u696d\u54e1\u306e\u96c7\u7528\u7d99\u7d9a\u3092\u91cd\u8981\u8996\u3059\u308b\u304b\u3069\u3046\u304b<\/li>\n<li>\u5bb6\u65cf\u3078\u8ca1\u7523\u3092\u6b8b\u3059\u3053\u3068\u3092\u5e0c\u671b\u3059\u308b\u304b\u3069\u3046\u304b<\/li>\n<li>\u627f\u7d99\u5019\u88dc\u8005\u3092\u3001\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u304b\u3089\u80b2\u3066\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u306e\u304b\u3069\u3046\u304b<\/li>\n<li>\u4e8b\u696d\u627f\u7d99\u306f\u3044\u3064\u307e\u3067\u306b\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b<\/li>\n<\/ol>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u691c\u8a0e\u3057\u3066\u3044\u304f\u4e2d\u3067\u3001\u305d\u3082\u305d\u3082M&amp;A\u304c\u6700\u5584\u306e\u65b9\u6cd5\u306a\u306e\u304b\u3084\u3001M&amp;A\u306e\u4e2d\u3067\u3082\u3069\u306e\u624b\u6cd5\u3067\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u6307\u3059\u306e\u304b\u3001M&amp;A\u3067\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u6761\u4ef6\u306a\u3069\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u304f\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u5168\u822c\u306b\u3064\u3044\u3066\u60a9\u3080\u5834\u5408\u306b\u306f\u3001\u516c\u7684\u306a\u76f8\u8ac7\u7a93\u53e3\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u300d\u3084\u4e8b\u696d\u627f\u7d99\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>6-2. \u30b9\u30c6\u30c3\u30d72\uff1aM&amp;A\u3067\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u624b\u6cd5\u3084\u6761\u4ef6\u306a\u3069\u3092\u6c7a\u3081\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d71\u3067\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5177\u4f53\u7684\u306a\u624b\u6cd5\u3084\u6761\u4ef6\u306a\u3069\u3092\u6c7a\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u627f\u7d99\u3092\u76ee\u7684\u306bM&amp;A\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u300c\u682a\u5f0f\u8b72\u6e21\u300d\u3084\u300c\u4e8b\u696d\u8b72\u6e21\u300d\u306e\u3069\u3061\u3089\u304b\u304c\u63a1\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u7279\u306b<span style=\"color: #ff0000;\"><strong>\u300c\u682a\u5f0f\u8b72\u6e21\uff0b\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u300d\u3068\u3044\u3046\u5f62\u304c\u738b\u9053<\/strong><\/span>\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u4e8b\u696d\u627f\u7d99\u3067\u591a\u304f\u63a1\u7528\u3055\u308c\u308bM&amp;A\u306e\u624b\u6cd5\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">\u682a\u5f0f\u8b72\u6e21<\/td>\n<td style=\"width: 50%;\">\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u8cb7\u3044\u624b\u4f01\u696d\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u6a29\u3092\u8cb7\u3044\u624b\u306b\u627f\u7d99\u3055\u305b\u308b\u624b\u6cd5<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">\u4e8b\u696d\u8b72\u6e21<\/td>\n<td style=\"width: 50%;\">\u4e8b\u696d\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u90e8\u9580\u3084\u8cc7\u7523\u306a\u3069\u3092\u3001\u8cb7\u3044\u624b\u4f01\u696d\u306b\u8b72\u6e21\u3059\u308b\u624b\u6cd5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306e\u624b\u6cd5\u3054\u3068\u306e\u7279\u5fb4\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u3069\u306e\u624b\u6cd5\u3092\u7528\u3044\u305f\u4e8b\u696d\u627f\u7d99\u304c\u826f\u3044\u304b\u691c\u8a0e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u540c\u6642\u306b\u3001\u30b9\u30c6\u30c3\u30d71\u3067\u691c\u8a0e\u3057\u305f\u512a\u5148\u4e8b\u9805\u3092\u5b88\u308b\u305f\u3081\u306b\u300c\u3069\u306e\u3088\u3046\u306a\u8b72\u6e21\u5148\u304c\u9069\u3057\u3066\u3044\u308b\u304b\u300d\u3082\u8003\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>6-3. \u30b9\u30c6\u30c3\u30d73\uff1a\u8b72\u6e21\u3059\u308b\u4f01\u696d\u306e\u5019\u88dc\u3092\u63a2\u3059<\/h3>\n<p>M&amp;A\u306e\u65b9\u5411\u6027\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u3044\u3088\u3044\u3088\u8b72\u6e21\u3059\u308b\u4f01\u696d\u306e\u5019\u88dc\u3092\u63a2\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3068\u3044\u3063\u3066\u3082\u81ea\u5206\u3060\u3051\u3067\u306fM&amp;A\u306e\u76f8\u624b\u5148\u3092\u63a2\u3059\u306e\u306f\u975e\u5e38\u306b\u56f0\u96e3\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u516c\u7684\u306a\u76f8\u8ac7\u7a93\u53e3\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u652f\u63f4\u30bb\u30f3\u30bf\u30fc\u300d\u3084M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3001M&amp;A\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306a\u3069\u306b\u76f8\u8ac7\u3057\u3066\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046<\/strong>\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u8ac7\u5148\u306b\u3088\u3063\u3066\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u8cbb\u7528\u3082\u7570\u306a\u3063\u3066\u304f\u308b\u305f\u3081\u3001\u6bd4\u8f03\u30fb\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u6c7a\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044M&amp;A\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3092\u63a2\u3057\u305f\u3044\u65b9\u306f\u3001\u5225\u8a18\u4e8b\u306e\u300c<u>\u4e8b\u696d\u627f\u7d99 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/u>\u00a0\u300d\u3082\u305c\u3072\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>6-4. \u30b9\u30c6\u30c3\u30d74\uff1a\u5019\u88dc\u4f01\u696d\u306b\u4f01\u696d\u60c5\u5831\u3092\u63d0\u793a\u3057\u3066\u691c\u8a0e\u3057\u3066\u3082\u3089\u3046<\/h3>\n<p>M&amp;A\u3092\u5e0c\u671b\u3059\u308b\u4f01\u696d\u306e\u4e2d\u304b\u3089\u8b72\u6e21\u5148\u306e\u5019\u88dc\u3092\u7d5e\u308a\u8fbc\u3093\u3060\u3089\u3001\u300c\u30ce\u30f3\u30cd\u30fc\u30e0\u30b7\u30fc\u30c8\u300d\u3068\u3044\u3046\u3082\u306e\u3092\u63d0\u793a\u3057\u3066\u8b72\u308a\u53d7\u3051\u308b\u610f\u601d\u304c\u3042\u308b\u304b\u3092\u691c\u8a0e\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u30ce\u30f3\u30cd\u30fc\u30e0\u30b7\u30fc\u30c8\u300d\u3068\u306f\u3001\u4f01\u696d\u540d\u304c\u7279\u5b9a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u305f\u4e0a\u3067\u3001\u4f1a\u793e\u306e\u57fa\u672c\u60c5\u5831\u3084\u8ca1\u52d9\u60c5\u5831\u3001\u8b72\u6e21\u7406\u7531\u3084\u6761\u4ef6\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u8cc7\u6599\u3067\u3059\u3002\u30ce\u30f3\u30cd\u30fc\u30e0\u30b7\u30fc\u30c8\u306e\u5185\u5bb9\u3092\u898b\u3066\u300c\u3055\u3089\u306b\u691c\u8a0e\u3092\u9032\u3081\u305f\u3044\u300d\u3068\u601d\u3063\u3066\u3082\u3089\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\u3092\u7d50\u3093\u3060\u4e0a\u3067\u3001\u8a73\u7d30\u306a\u60c5\u5831\u304c\u66f8\u304b\u308c\u305f\u300c\u4f01\u696d\u6982\u8981\u66f8\u300d\u3092\u958b\u793a\u3057\u3066\u691c\u8a0e\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n<h3>6-5. \u30b9\u30c6\u30c3\u30d75\uff1a\u3053\u3061\u3089\u3082\u8b72\u6e21\u5148\u306e\u4f01\u696d\u306e\u8abf\u67fb\u3092\u3057\u3063\u304b\u308a\u884c\u3046<\/h3>\n<p>\u8b72\u6e21\u5148\u306e\u5019\u88dc\u3068\u306a\u308b\u4f01\u696d\u304c\u81ea\u793e\u3092\u8abf\u67fb\u3059\u308b\u306e\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u3053\u3061\u3089\u5074\u3082\u8b72\u6e21\u5148\u306e\u4f01\u696d\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u8abf\u67fb\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>M&amp;A\u3067\u91cd\u5927\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u539f\u56e0\u3068\u3057\u3066\u3001\u8b72\u6e21\u5148\u4f01\u696d\u306e\u8abf\u67fb\u4e0d\u8db3\u304c\u6319\u3052\u3089\u308c\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8b72\u6e21\u5148\u4f01\u696d\u306e\u696d\u614b\u3084\u898f\u6a21\u3001\u7d4c\u55b6\u65b9\u91dd\u3001M&amp;A\u5b9f\u7e3e\u306a\u3069\u3092\u8abf\u67fb\u3057\u3066\u3001\u91cd\u5927\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u51b7\u9759\u306b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>6-6. \u30b9\u30c6\u30c3\u30d76\uff1a\u30c8\u30c3\u30d7\u9762\u8ac7\u3092\u7d4c\u3066\u300c\u6700\u7d42\u5408\u610f\u5951\u7d04\u66f8\u300d\u3092\u53d6\u308a\u4ea4\u308f\u3059<\/h3>\n<p>\u304a\u4e92\u3044\u306bM&amp;A\u306b\u524d\u5411\u304d\u306a\u5834\u5408\u306b\u306f\u3001\u30c8\u30c3\u30d7\u9762\u8ac7\u3092\u884c\u3063\u3066\u3001M&amp;A\u306e\u5408\u610f\u306b\u5411\u3051\u3066\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30c8\u30c3\u30d7\u9762\u8ac7\u3092\u7d4c\u3066M&amp;A\u30b9\u30ad\u30fc\u30e0\u306e\u78ba\u8a8d\u3084\u8b72\u6e21\u4fa1\u683c\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u300c\u57fa\u672c\u5408\u610f\u66f8\u300d\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u306f\u8b72\u6e21\u5148\u4f01\u696d\u304c\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u300d\u3068\u3044\u3046\u8ca1\u52d9\u30fb\u6cd5\u52d9\u306e\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u3059\u308b\u5074\u306e\u4f01\u696d\u306f\u3001\u6b63\u78ba\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3080\u3088\u3046\u5354\u529b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u7d42\u5408\u610f\u304c\u5f97\u3089\u308c\u308c\u3070\u300c\u6700\u7d42\u5408\u610f\u5951\u7d04\u66f8\u300d\u3092\u7de0\u7d50\u3057\u3066\u3001M&amp;A\u306e\u6761\u4ef6\u3084\u671f\u65e5\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h3>6-7. \u30b9\u30c6\u30c3\u30d77\uff1a\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\uff09\u304c\u5b8c\u4e86\u3059\u308b<\/h3>\n<p>\u6700\u5f8c\u306b\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u3001\u9280\u884c\u306a\u3069\u95a2\u4fc2\u5148\u306bM&amp;A\u306e\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\uff08\u516c\u8868\uff09\u3092\u884c\u3044\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u3084\u682a\u5f0f\u8b72\u6e21\u30fb\u91d1\u92ad\u6c7a\u88c1\u306a\u3069\u3092\u5b9f\u884c\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u7d42\u5951\u7d04\u3067\u6c7a\u3081\u305f\u624b\u7d9a\u304d\u304c\u5168\u3066\u7d42\u308f\u3063\u305f\u6642\u70b9\u3067\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\uff09\u304c\u5b8c\u4e86\u3068\u306a\u308a\u3001\u6cd5\u7684\u306bM&amp;A\u304c\u6210\u7d04\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>7. \u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\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-ma_17-min-1024x506.png\" alt=\"\" width=\"868\" height=\"429\" class=\"alignnone wp-image-1340 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_17-min-1024x506.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_17-min-300x148.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_17-min-768x379.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_17-min-1536x759.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_17-min-2048x1012.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u6700\u5f8c\u306b\u3001\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u306b\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>7-1. M&amp;A\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306f\u95a2\u4fc2\u8005\u306b\u60c5\u5831\u304c\u6f0f\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u5951\u7d04\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306f\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u306a\u3069\u95a2\u4fc2\u5404\u6240\u306b\u300cM&amp;A\u3092\u9032\u3081\u3066\u3044\u308b\u3053\u3068\u300d\u304c\u6f0f\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306f\u5f8c\u7d99\u8005\u554f\u984c\u306e\u6709\u52b9\u306a\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u8fd1\u5e74\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308b\u4e00\u65b9\u3001M&amp;A\u306b\u5f8c\u308d\u5411\u304d\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u3082\u307e\u3060\u4e00\u5b9a\u6570\u3044\u308b\u306e\u304c\u5b9f\u60c5\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001M&amp;A\u3092\u9032\u3081\u3066\u3044\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u5f93\u696d\u54e1\u304c\u3001\u300c\u81ea\u5206\u305f\u3061\u306f\u89e3\u96c7\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u300c\u793e\u98a8\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u306e\u304c\u4e0d\u5b89\u300d\u306a\u3069\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u61b6\u6e2c\u3092\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f15\u5148\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u53d6\u5f15\u3084\u878d\u8cc7\u306e\u7d99\u7d9a\u306b\u4e0d\u5b89\u3092\u611f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306e\u691c\u8a0e\u6bb5\u968e\u306f\u79d8\u5bc6\u53b3\u5b88\u304c\u9244\u5247\u3067\u3042\u308b\u305f\u3081\u3001<span style=\"color: #ff0000;\"><strong>\u4eee\u306b\u60c5\u5831\u6f0f\u3048\u3044\u3057\u3066\u53cd\u5bfe\u904b\u52d5\u306a\u3069\u304c\u8d77\u3053\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u8cb7\u3044\u624b\u5019\u88dc\u306e\u4f01\u696d\u304b\u3089\u306e\u4fe1\u983c\u3092\u4e0b\u3052\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af<\/strong><\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u60aa\u306e\u5834\u5408\u3001\u4ea4\u6e09\u304c\u6c7a\u88c2\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306e\u60c5\u5831\u306f\u9650\u3089\u308c\u305f\u7bc4\u56f2\u5185\u306b\u3068\u3069\u3081\u3066\u3001\u304f\u308c\u3050\u308c\u3082\u60c5\u5831\u304c\u6f0f\u308c\u306a\u3044\u3088\u3046\u306b\u5fb9\u5e95\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>7-2. M&amp;A\u306e\u6e96\u5099\u6bb5\u968e\u3067\u4f01\u696d\u306e\u4fa1\u5024\u306e\u300c\u78e8\u304d\u4e0a\u3052\u300d\u3092\u304a\u3053\u306a\u3046<\/h3>\n<p>M&amp;A\u306e\u6e96\u5099\u6bb5\u968e\u3067\u81ea\u793e\u306e\u4f01\u696d\u4fa1\u5024\u3084\u4e8b\u696d\u4fa1\u5024\u3092\u30d6\u30e9\u30c3\u30b7\u30e5\u30a2\u30c3\u30d7\u3057\u3066\u3001\u8cb7\u3044\u624b\u5019\u88dc\u4f01\u696d\u304b\u3089\u9b45\u529b\u7684\u306a\u4f01\u696d\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u5c3d\u529b\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002\u3053\u306e\u5de5\u7a0b\u3092\u5c02\u9580\u7528\u8a9e\u3067\u300c\u78e8\u304d\u4e0a\u3052\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78e8\u304d\u4e0a\u3052\u3092\u884c\u3046\u3053\u3068\u3067\u3001<span style=\"color: #ff0000;\"><strong>\u3088\u308a\u826f\u3044\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u308b\u306e\u306f\u3082\u3061\u308d\u3093\u3001\u58f2\u5374\u4fa1\u683c\u304c\u4e0a\u304c\u3063\u305f\u308a\u3001\u5e0c\u671b\u306e\u6761\u4ef6\u3067\u58f2\u5374\u3067\u304d\u305f\u308a\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8<\/strong><\/span>\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f5c\u696d\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li>\n<p>\u6cd5\u52d9\u30fb\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u306a\u3069\u306e\u89b3\u70b9\u304b\u3089\u4f1a\u793e\u306b\u554f\u984c\u304c\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3001\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6b63\u5e38\u306a\u72b6\u614b\u306b\u623b\u3059<\/p>\n<\/li>\n<li>\n<p>\u8ca1\u52d9\u9762\u3084\u5b9f\u52d9\u9762\u3092\u8abf\u67fb\u3057\u3066\u3001\u4f1a\u793e\u306e\u5f37\u307f\u3092\u6574\u7406\u3057\u3066\u8cc7\u6599\u306b\u843d\u3068\u3057\u8fbc\u3080<\/p>\n<\/li>\n<\/ol>\n<p>\u4f01\u696d\u4fa1\u5024\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3057\u305f\u308a\u5177\u4f53\u7684\u306a\u30d6\u30e9\u30c3\u30b7\u30e5\u30a2\u30c3\u30d7\u306e\u6848\u3092\u8003\u3048\u305f\u308a\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u4f5c\u696d\u3068\u306a\u308b\u305f\u3081\u3001\u4e8b\u696d\u627f\u7d99\u3084M&amp;A\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u501f\u308a\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3>7-3. M&amp;A\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u3058\u3063\u304f\u308a\u53d6\u308a\u7d44\u3080<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u884c\u3046\u5834\u5408\u3001\u4e8b\u524d\u6e96\u5099\u304b\u3089M&amp;A\u3092\u5b8c\u4e86\u307e\u3067\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u7406\u89e3\u3057\u3066\u304a\u304d\u3001\u3058\u3063\u304f\u308a\u3068\u6e96\u5099\u3084\u8abf\u67fb\u306b\u6642\u9593\u3092\u304b\u3051\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>M&amp;A\u306b\u304b\u304b\u308b\u6642\u9593\u306f\u3001\u6700\u4f4e\u3067\u3082\u534a\u5e74\u301c1\u5e74\u7a0b\u5ea6<\/strong>\u304b\u304b\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u76f8\u624b\u5148\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u305d\u308c\u4ee5\u4e0a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6642\u9593\u3092\u304b\u3051\u305a\u306b\u7126\u3063\u3066\u9032\u3081\u3066\u3057\u307e\u3046\u3068\u3001\u8cb7\u3044\u624b\u4f01\u696d\u306e\u8abf\u67fb\u3092\u304a\u308d\u305d\u304b\u306b\u3057\u3066\u3057\u307e\u3044\u3001\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u30017-2\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\uff08\u78e8\u304d\u4e0a\u3052\uff09\u306b\u53d6\u308a\u7d44\u3080\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5de5\u7a0b\u3082\u542b\u3081\u3066\u3058\u3063\u304f\u308a\u6642\u9593\u3092\u3068\u3063\u3066\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>7-4. M&amp;A\u3060\u3051\u3067\u306a\u304f\u4e8b\u696d\u627f\u7d99\u306e\u5168\u4f53\u3092\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u3092\u884c\u3046\u3068\u6c7a\u5fc3\u3057\u305f\u5834\u5408\u3082\u3001M&amp;A\u306e\u30b5\u30dd\u30fc\u30c8\u3060\u3051\u3067\u306a\u304f\u5168\u4f53\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3084\u52a9\u8a00\u3092\u53d7\u3051\u3089\u308c\u308b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306b\u76f8\u8ac7\u3059\u308b\u3068\u3001M&amp;A\u306e\u77e5\u8b58\u306f\u8c4a\u5bcc\u306b\u3042\u3063\u3066\u3082\u3001\u89aa\u65cf\u5185\u627f\u7d99\u3084\u5f93\u696d\u54e1\u3078\u306e\u627f\u7d99\u306b\u5411\u3051\u305f\u80b2\u6210\u306b\u3064\u3044\u3066\u306f\u8a73\u3057\u304f\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001M&amp;A\u304c\u6210\u7d04\u3057\u305f\u6642\u70b9\u3067\u6210\u529f\u5831\u916c\u3092\u53d6\u3063\u3066\u3044\u308b\u4f01\u696d\u304c\u591a\u3044\u305f\u3081\u3001M&amp;A\u6210\u7d04\u304c\u30b4\u30fc\u30eb\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6210\u7d04\u3055\u305b\u308b\u3053\u3068\u304c\u30b4\u30fc\u30eb\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001<strong>\u300c\u672c\u5f53\u306b\u305d\u306e\u76f8\u624b\u5148\u304c\u30d9\u30b9\u30c8\u306a\u306e\u304b\u300d\u300cM&amp;A\u4ee5\u5916\u306e\u9078\u629e\u80a2\u306e\u65b9\u304c\u826f\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u300c\u58f2\u308a\u624b\u4f01\u696d\u306b\u3068\u3063\u3066\u58f2\u5374\u4fa1\u683c\u306f\u9069\u6b63\u306a\u306e\u304b\u300d<\/strong>\u3068\u3044\u3046\u8996\u70b9\u304c\u304a\u3056\u306a\u308a\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>M&amp;A\u306e\u76f8\u5834\u611f\u3084\u9032\u3081\u65b9\u3001\u58f2\u308a\u624b\u4f01\u696d\u3068\u306e\u76f8\u6027\u306a\u3069\u306b\u3064\u3044\u3066\u300c\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u300d\u3092\u5165\u308c\u308b\u305f\u3081\u306b\u3001M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u306f\u306a\u304f\u4e8b\u696d\u627f\u7d99\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u76f8\u8ac7\u3067\u304d\u308b\u5c02\u9580\u5bb6\u3092\u898b\u3064\u3051\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2>8. M&amp;A\u3092\u542b\u3081\u305f\u4e8b\u696d\u627f\u7d99\u5168\u4f53\u306e\u76f8\u8ac7\u306a\u3089\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-1024x682.png\" alt=\"\" width=\"868\" height=\"578\" class=\"alignnone wp-image-1343 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-1024x682.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-300x200.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-768x511.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-1536x1022.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-2048x1363.png 2048w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_18-min-800x534.png 800w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u306a\u3069\u7b2c\u4e09\u8005\u627f\u7d99\u306e\u9053\u3092\u9078\u3076\u306b\u3057\u3066\u3082\u9078\u3070\u306a\u3044\u306b\u3057\u3066\u3082\u3001\u4eca\u5f8c\u306e\u4f1a\u793e\u3092\u3069\u3046\u3057\u3066\u3044\u304f\u3079\u304d\u306a\u306e\u304b\u30d9\u30b9\u30c8\u306a\u9078\u629e\u80a2\u3092\u6a21\u7d22\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u8ac7\u5148\u306b\u306f\u3055\u307e\u3056\u307e\u3042\u308a\u307e\u3059\u304c\u3001\u4e2d\u3067\u3082\u3001<span style=\"color: #ff0000;\"><strong>\u5f53\u4e8b\u52d9\u6240\uff08\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff09\u306e\u3088\u3046\u306a\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3078\u306e\u76f8\u8ac7\u3092\u304a\u3059\u3059\u3081<\/strong><\/span>\u3057\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u7a0e\u7406\u58eb\u306f\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u73fe\u5728\u306e\u7d4c\u55b6\u8005\u304b\u3089\u5f8c\u7d99\u8005\u3078\u7d99\u627f\u3059\u308b\u300c\u81ea\u793e\u682a\u300d\u300c\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u300d\u300c\u30d2\u30c8\u300d\u300c\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90\u300d\u306e4\u7a2e\u985e\u3059\u3079\u3066\u306b\u304a\u3044\u3066\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5b58\u5728\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 96px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\"><strong>\u81ea\u793e\u682a<\/strong><\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p>\u25ce<\/p>\n<p>\u5c02\u9580\u5206\u91ce<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p><strong>\u6709\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><\/p>\n<p>\uff08\u4f1a\u793e\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u3001\u4e8b\u696d\u7528\u8ca1\u7523\u306a\u3069\uff09<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p>\u25ce<\/p>\n<p>\u5c02\u9580\u5206\u91ce<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p><strong>\u30d2\u30c8<\/strong><\/p>\n<p>\uff08\u5f8c\u7d99\u8005\u306e\u9078\u5b9a\u3084\u80b2\u6210\u306a\u3069\uff09<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p>\u3007<\/p>\n<p>\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p><strong>\u7121\u5f62\u306e\u7d4c\u55b6\u8cc7\u6e90<\/strong><\/p>\n<p>\uff08\u7d4c\u55b6\u7406\u5ff5\u3001\u4fe1\u7528\u3001\u4eba\u8108\u306a\u3069\uff09<\/td>\n<td style=\"width: 50%; height: 24px; text-align: center;\">\n<p>\u3007<\/p>\n<p>\u76f8\u8ac7\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u53ef\u80fd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u306b\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u307f\u3092\u6301\u3064\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u3001\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u5148\u306b\u6700\u9069\u306a\u7406\u7531<\/strong><\/p>\n<p>\u7406\u75311\uff1a100\u540d\u306e\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u3001\u7d2f\u8a081,000\u4ef6\u306e\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u5b9f\u7e3e\u306a\u3069\u3001\u5b9f\u7e3e\u304c\u696d\u754c\u30c8\u30c3\u30d7\u30ec\u30d9\u30eb<\/p>\n<p>\u7406\u75312\uff1a\u5168\u56fd\u306b90\u62e0\u70b9\u3042\u308a\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u306e\u3054\u76f8\u8ac7\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd<\/p>\n<p>\u7406\u75313\uff1a\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u3001\u4e8b\u696d\u627f\u7d99\u306b\u95a2\u3059\u308b\u3042\u3089\u3086\u308b\u304a\u60a9\u307f\u3092\u89e3\u6c7a<\/p>\n<p>\u7406\u75314\uff1a\u660e\u78ba\u306a\u6599\u91d1\u4f53\u7cfb\u304c\u3042\u308a\u3001\u521d\u56de\u9762\u8ac7\u3067\u8a73\u7d30\u306b\u304a\u4f1d\u3048\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/p>\n<p>\u7406\u75315\uff1a\u7a0e\u52d9\u7f72OB\u30fbOG\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u5bfe\u5fdc\u3082\u53ef\u80fd<\/p>\n<\/div>\n<p>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u3001\u5f01\u8b77\u58eb\u6cd5\u4eba\u3084\u53f8\u6cd5\u66f8\u58eb\u6cd5\u4eba\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u3001\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3069\u3092\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<strong>\u4ed6\u306e\u5c02\u9580\u5bb6\u306e\u529b\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u6642\u306b\u3001\u5f01\u8b77\u58eb\u3084\u53f8\u6cd5\u66f8\u58eb\u3001M\uff06A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3069\u4ed6\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3066\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\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-ma_19-min-1024x722.png\" alt=\"\" width=\"868\" height=\"612\" class=\"alignnone wp-image-1344 size-large\" srcset=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_19-min-1024x722.png 1024w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_19-min-300x212.png 300w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_19-min-768x542.png 768w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_19-min-1536x1083.png 1536w, https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/business-succession-ma_19-min-2048x1445.png 2048w\" sizes=\"auto, (max-width: 868px) 100vw, 868px\" \/><\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u300c\u4e8b\u696d\u627f\u7d99\u6642\u306eM&amp;A\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u5f8c\u306b\u3001\u8981\u70b9\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u25bc\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u3068\u306f\uff1f<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>M&amp;A\uff08\u30a8\u30e0\u30a2\u30f3\u30c9\u30a8\u30fc\uff09\u3068\u306f\u3001\u4f01\u696d\u306e\u5408\u4f75\u30fb\u8cb7\u53ce\u3092\u6307\u3059\u8a00\u8449<\/li>\n<li>\u305f\u3060\u3057\u4e8b\u696d\u627f\u7d99\u306e\u6587\u8108\u3067\u300cM&amp;A\u300d\u304c\u8a9e\u3089\u308c\u308b\u969b\u306b\u306f\u3001\u3082\u3046\u5c11\u3057\u5e83\u3044\u610f\u5473\u3067\u3001\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u3001\u5f79\u54e1\u3067\u306f\u306a\u3044\u7b2c\u4e09\u8005\uff08\u5916\u90e8\u306e\u5019\u88dc\u8005\uff09\u306b\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u6307\u3059\u3053\u3068\u304c\u591a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308bM&amp;A\u306e\u73fe\u72b6<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u56fd\u5185\u306e\u4e2d\u5c0fM&amp;A\u306e\u5b9f\u65bd\u4ef6\u6570\u306f\u5897\u52a0\u3057\u3066\u304a\u308a\u300110\u5e74\u524d\u306e\u6570\u5b57\u3068\u6bd4\u3079\u308b\u3068\u304b\u306a\u308a\u4f38\u3073\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u30e1\u30ea\u30c3\u30c8<\/p>\n<div class=\"attention a-1\">\n<p>\u30e1\u30ea\u30c3\u30c81\uff1a \u89aa\u65cf\u30fb\u5f93\u696d\u54e1\u306b\u6700\u9069\u306a\u5f8c\u7d99\u8005\u304c\u3044\u306a\u304f\u3066\u3082\u4e8b\u696d\u3092\u7d99\u7d9a\u3067\u304d\u308b<\/p>\n<p>\u30e1\u30ea\u30c3\u30c82\uff1a\u5ec3\u696d\u3092\u514d\u308c\u308b\u3053\u3068\u3067\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u53d6\u5f15\u5148\u3068\u306e\u53d6\u5f15\u3092\u7dad\u6301\u3067\u304d\u308b<\/p>\n<p>\u30e1\u30ea\u30c3\u30c83\uff1a\u81ea\u793e\u3067\u306f\u5b9f\u73fe\u3067\u304d\u306a\u304b\u3063\u305f\u898f\u6a21\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<p>\u30e1\u30ea\u30c3\u30c84\uff1aM&amp;A\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9078\u3076\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9<\/p>\n<div class=\"attention a-1\">\n<p>\u30c7\u30e1\u30ea\u30c3\u30c81\uff1aM&amp;A\u3092\u3057\u3066\u3082\u5fc5\u305a\u826f\u3044\u627f\u7d99\u5148\u304c\u898b\u3064\u304b\u308b\u8a33\u3067\u306f\u306a\u3044<\/p>\n<p>\u30c7\u30e1\u30ea\u30c3\u30c82\uff1a\u4f01\u696d\u6587\u5316\u3084\u7d4c\u55b6\u65b9\u91dd\u304c\u5f93\u6765\u306e\u3082\u306e\u304b\u3089\u9038\u8131\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<p>\u30c7\u30e1\u30ea\u30c3\u30c83\uff1a\u60aa\u8cea\u306aM&amp;A\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u3067M&amp;A\u3092\u9032\u3081\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/p>\n<div class=\"attention a-1\">\n<p>STEP1\uff1aM&amp;A\u4ee5\u5916\u306e\u9078\u629e\u80a2\u3082\u542b\u3081\u305f\u4e8b\u696d\u627f\u7d99\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b<\/p>\n<p>STEP2\uff1aM&amp;A\u3067\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u624b\u6cd5\u3084\u6761\u4ef6\u306a\u3069\u3092\u6c7a\u3081\u308b<\/p>\n<p>STEP3\uff1a\u8b72\u6e21\u3059\u308b\u4f01\u696d\u306e\u5019\u88dc\u3092\u63a2\u3059<\/p>\n<p>STEP4\uff1a\u5019\u88dc\u4f01\u696d\u306b\u4f01\u696d\u60c5\u5831\u3092\u63d0\u793a\u3057\u3066\u691c\u8a0e\u3057\u3066\u3082\u3089\u3046<\/p>\n<p>STEP5\uff1a\u3053\u3061\u3089\u3082\u8b72\u6e21\u5148\u306e\u4f01\u696d\u306e\u8abf\u67fb\u3092\u3057\u3063\u304b\u308a\u884c\u3046<\/p>\n<p>STEP6\uff1a\u30c8\u30c3\u30d7\u9762\u8ac7\u3092\u7d4c\u3066\u300c\u6700\u7d42\u5408\u610f\u5951\u7d04\u66f8\u300d\u3092\u53d6\u308a\u4ea4\u308f\u3059<\/p>\n<p>STEP7\uff1a\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\uff08\u7d4c\u55b6\u6a29\u306e\u79fb\u8ee2\uff09\u304c\u5b8c\u4e86\u3059\u308b<\/p>\n<\/div>\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u3092\u884c\u3046\u3068\u6c7a\u5fc3\u3057\u305f\u5834\u5408\u3082\u3001M&amp;A\u306e\u30b5\u30dd\u30fc\u30c8\u3060\u3051\u3067\u306a\u304f\u5168\u4f53\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3084\u52a9\u8a00\u3092\u53d7\u3051\u3089\u308c\u308b\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u76f8\u8ac7\u5148\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u305c\u3072\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u8eab\u5185\u306b\u5f8c\u7d99\u8005\u5019\u88dc\u304c\u304a\u3089\u305a\u3001M&amp;A\u306e\u65b9\u5411\u6027\u3082\u8003\u3048\u51fa\u3057\u305f\u304c\u4e0d\u5b89\u300d \u300c\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066M&amp;A\u306e\u9078\u629e\u80a2\u306f\u30a2\u30ea\u3060\u308d\u3046\u304b\uff1f\u300d \u3068\u304a\u60a9\u307f\u306e\u7d4c\u55b6\u8005\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 &nbsp; \u3054\u5b58\u77e5\u306e\u901a\u308a\u3001\u6628\u4eca\u3067\u306f\u300c\u89aa\u65cf [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":1325,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1],"class_list":["post-1323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1323","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=1323"}],"version-history":[{"count":5,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1323\/revisions"}],"predecessor-version":[{"id":1348,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1323\/revisions\/1348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1325"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}