{"id":1756,"date":"2025-11-06T10:00:21","date_gmt":"2025-11-06T01:00:21","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1756"},"modified":"2025-11-11T14:55:00","modified_gmt":"2025-11-11T05:55:00","slug":"reorganization-methods","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/reorganization-methods","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u306e\u624b\u6cd5\u4e00\u89a7\uff5c\u76ee\u7684\u5225\u624b\u6cd5\u3084\u4e8b\u4f8b\u3092\u30d7\u30ed\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u7d44\u7e54\u518d\u7de8\u306e\u691c\u8a0e\u6848\u3092\u6c42\u3081\u3089\u308c\u305f\u304c\u3001\u305d\u3082\u305d\u3082\u3069\u306e\u3088\u3046\u306a\u624b\u6cd5\u304c\u3042\u308b\u306e\u3060\u308d\u3046\u304b\u300d<br \/>\n\u300c\u81ea\u793e\u306e\u8ab2\u984c\u306b\u5408\u3063\u305f\u7d44\u7e54\u518d\u7de8\u306e\u65b9\u6cd5\u3092\u77e5\u308a\u305f\u3044<\/strong><strong>\u300d<\/strong><\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306f\u3001\u4f01\u696d\u306e\u6210\u9577\u6226\u7565\u3084\u7d4c\u55b6\u8cc7\u6e90\u306e\u6700\u9069\u5316\u306b\u6b20\u304b\u305b\u306a\u3044\u624b\u6bb5\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u983b\u7e41\u306b\u7d4c\u9a13\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u591a\u304f\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u99b4\u67d3\u307f\u306e\u8584\u3044\u30c6\u30fc\u30de\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u9078\u3076\u4e0a\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u307e\u305a<strong><span style=\"color: #e25041;\">\u300c\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u300d<\/span><\/strong>\u3067\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u6cd5\u52d9\u306e\u8996\u70b9\u3082\u6301\u3061\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u9808<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u30fb\u5b9f\u52d9\u62c5\u5f53\u8005\u306e\u65b9\u306b\u5411\u3051\u3066\u3001<br \/>\n<strong>\u300c\u76ee\u7684\u5225\u306b\u6574\u7406\u3057\u305f\u7d44\u7e54\u518d\u7de8\u306e\u624b\u6cd5\u300d<\/strong>\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8996\u70b9\u304b\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u7a2e\u985e<\/li>\n<li>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u9078\u3076\u6642\u306e\u5224\u65ad\u57fa\u6e96<\/li>\n<li>\u5404\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u4ed5\u7d44\u307f\u3001\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u4e8b\u4f8b<\/li>\n<li>\u5b9f\u969b\u306b\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/li>\n<li>\u7a0e\u52d9\u4e0a\u306e\u512a\u9047\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u300d\u306e\u6982\u8981<\/li>\n<li>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/li>\n<\/ul>\n<\/div>\n<p>\u7d44\u7e54\u518d\u7de8\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3001\u6700\u9069\u306a\u7d44\u7e54\u518d\u7de8\u3092\u5b9f\u884c\u3059\u308b\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"b1dswljx4za290t69vwm1i\">1.\u7d44\u7e54\u518d\u7de8\u306e\u624b\u6cd5\u4e00\u89a7<\/h2>\n<p>\u307e\u305a\u306f\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u4e00\u89a7\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<strong><span class=\"f-marker-w\">\u4f1a\u793e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4ee3\u8868\u7684\u306a\u7d44\u7e54\u518d\u7de8\u624b\u6cd5<\/span><\/strong>\u306f\u4ee5\u4e0b\u306e5\u3064\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3084\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306f<a href=\"#0u2i9dtdylfmm471eb8ufm\" target=\"_self\">3\u7ae0<\/a>\u4ee5\u964d\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u30105\u3064\u306e\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3011<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u5408\u4f75\uff08\u5438\u53ce\u5408\u4f75\u30fb\u65b0\u8a2d\u5408\u4f75\uff09<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u5206\u5272\uff08\u5438\u53ce\u5206\u5272\u30fb\u65b0\u8a2d\u5206\u5272\uff09<\/strong><\/li>\n<li><strong>\u682a\u5f0f\u4ea4\u63db<\/strong><\/li>\n<li><strong>\u682a\u5f0f\u79fb\u8ee2<\/strong><\/li>\n<li><strong>\u682a\u5f0f\u4ea4\u4ed8<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/Jeg7TcOKZMDl8n3XiRrxH0VPU-1752026778.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201cM\uff06A\u3068\u306e\u9055\u3044\u306f\uff1f\u201d<\/p>\n<p>M&amp;A\uff08Mergers and Acquisitions\uff09\u3068\u306f\u3001\u4f01\u696d\u306e\u5408\u4f75\u3084\u8cb7\u53ce\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u3068\u540c\u610f\u7fa9\u3067\u4f7f\u308f\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u7d44\u7e54\u518d\u7de8\u306f\u300c\u6cd5\u5236\u5ea6\u4e0a\u306e\u624b\u6bb5\u300d\u3001M&amp;A\u306f\u300c\u4e8b\u696d\u306e\u62e1\u5927\u7b49\u306e\u305f\u3081\u306b\u884c\u3046\u5408\u4f75\u3084\u8cb7\u53ce\u300d\u3068\u3044\u3063\u305f\u5e83\u7fa9\u306e\u610f\u5473\u5408\u3044\u304c\u5f37\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u305d\u306e\u4ed6\u306e\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u201d<\/p>\n<p>\u4f1a\u793e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u4ee5\u5916\u306b\u3001\u5b9f\u52d9\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u4ee3\u8868\u7684\u306a\u624b\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u682a\u5f0f\u8b72\u6e21\u30fb\u30fb\u30fb\u652f\u914d\u6a29\u79fb\u8ee2\u306e\u67d4\u8edf\u624b\u6bb5\u3001M&amp;A\u3067\u65e5\u5e38\u7684\u306b\u4f7f\u7528<\/li>\n<li>\u4e8b\u696d\u8b72\u6e21\u30fb\u30fb\u30fb\u7279\u5b9a\u4e8b\u696d\u306e\u79fb\u8ee2\u30fb\u5207\u308a\u51fa\u3057\u306b\u6d3b\u7528<\/li>\n<li>\u89e3\u6563\u3001\u7cbe\u7b97\u30fb\u30fb\u30fb\u30b0\u30eb\u30fc\u30d7\u6574\u7406\u3084\u64a4\u9000\u306e\u7d42\u4e86\u51e6\u7406<\/li>\n<li>\u5897\u8cc7\u3001\u6e1b\u8cc7\u30fb\u30fb\u30fb\u8cc7\u91d1\u8abf\u9054\u3001\u8cc7\u672c\u69cb\u6210\u8abf\u6574\u3001\u518d\u7de8\u5f8c\u306e\u518d\u8a2d\u8a08\u306b\u91cd\u8981<\/li>\n<\/ul>\n<\/div>\n<p>\u5404\u624b\u6cd5\u306e\u4f4d\u7f6e\u4ed8\u3051\u306f\u4e0b\u56f3\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010M&amp;A\u5168\u4f53\u56f3\uff1a\u7d44\u7e54\u518d\u7de8\u306e\u4f4d\u7f6e\u4ed8\u3051\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/fzlQ01SvnMxbmkie827qs6r5O-1752110001.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"#x4ttqegiu9dihzngymp68\" target=\"_self\">2\u7ae0<\/a>\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"x4ttqegiu9dihzngymp68\">2.\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u9078\u3073\u65b9\u306f\u300c\u76ee\u7684\u306e\u660e\u78ba\u5316\u300d\u304c\u524d\u63d0<\/h2>\n<p>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u9078\u3076\u969b\u306b\u306f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u300c\u4f55\u306e\u305f\u3081\u306b\u518d\u7de8\u3092\u884c\u3046\u306e\u304b\u300d\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u524d\u63d0<\/span><\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u76ee\u7684\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u624b\u6cd5\u306f\u7570\u306a\u308b\u3046\u3048\u3001\u66d6\u6627\u306a\u307e\u307e\u9032\u3081\u308b\u3053\u3068\u3067\u7a0e\u52d9\u3084\u6cd5\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300c\u4e8b\u696d\u3092\u4e00\u4f53\u5316\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u76ee\u7684\u306a\u3089\u5408\u4f75\u304c\u9078\u629e\u80a2\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u4e00\u90e8\u306e\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u305f\u3044\u300d\u306e\u3067\u3042\u308c\u3070\u4f1a\u793e\u5206\u5272\u306e\u65b9\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7d44\u7e54\u518d\u7de8\u306f\u591a\u5c90\u306b\u6e21\u305f\u308b\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u691c\u8a0e\u306e\u521d\u671f\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b<\/span><\/span><\/strong>\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<\/p>\n<h3 id=\"722dbj3cpe3n162lwkinap\">2-1.\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306f\u300c\u4f55\u3092\u5b9f\u73fe\u3057\u305f\u3044\u304b\u300d\u3067\u6c7a\u307e\u308b<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306f\u3001<strong>\u5b9f\u73fe\u3057\u305f\u3044\u76ee\u7684\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u624b\u6cd5\u306b\u7570\u306a\u308b\u52b9\u679c\u3084\u7279\u5fb4\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><a href=\"#0u2i9dtdylfmm471eb8ufm\" target=\"_self\">\uff13\u7ae0<\/a>\u4ee5\u964d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u5404\u624b\u6cd5\u306e<strong>\u300c\u4e3b\u306a<\/strong><strong>\u76ee\u7684\u300d<\/strong>\u3068\u300c<strong>\u9069\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u300d<\/strong>\u3092\u7aef\u7684\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #54acd2; width: 13.4218%;\"><span style=\"color: #ffffff;\">\u624b\u6cd5<\/span><\/th>\n<th style=\"background-color: #54acd2; width: 35.0157%;\"><span style=\"color: #ffffff;\">\u4e3b\u306a\u76ee\u7684<\/span><\/th>\n<th style=\"width: 51.4783%; background-color: #54acd2;\">\u9069\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\uff08\u4e00\u4f8b\uff09<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 13.4218%; background-color: #efefef;\"><span style=\"color: #000000;\">\u5408\u4f75<\/span><\/td>\n<td style=\"width: 35.0157%;\">\u30fb\u4f01\u696d\u7d71\u5408<br \/>\n\u30fb\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u4e2d<\/td>\n<td style=\"width: 51.4783%;\">\u30fb\u4e8b\u696d\u306e\u4e00\u672c\u5316\u3092\u76ee\u6307\u3057\u305f\u3044<br \/>\n\u30fb\u30d6\u30e9\u30f3\u30c9\u3084\u7d4c\u55b6\u7d71\u5408\u306e\u52b9\u679c\u3092\u91cd\u8996\u3057\u305f\u3044<br \/>\n\u30fb\u4eba\u7684\u3001\u7269\u7684\u8cc7\u6e90\u3092\u7d71\u5408\u3057\u305f\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.4218%; background-color: #efefef;\">\u4f1a\u793e\u5206\u5272<\/td>\n<td style=\"width: 35.0157%;\">\u30fb\u4e8b\u696d\u306e\u5206\u96e2\u3084\u7279\u5b9a\u5316<br \/>\n\u30fb\u30b9\u30d4\u30f3\u30aa\u30d5<\/td>\n<td style=\"width: 51.4783%;\">\u30fb\u7279\u5b9a\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3066\u518d\u7de8\u6210\u3057\u305f\u3044<br \/>\n\u30fb\u4e8b\u696d\u30ea\u30b9\u30af\u3092\u5206\u96e2\u3057\u305f\u3044\u30fb\u30b0\u30eb\u30fc\u30d7\u518d\u7de8\u3092\u67d4\u8edf\u306b\u884c\u3044\u305f\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.4218%; background-color: #efefef;\">\u682a\u5f0f\u4ea4\u63db<\/td>\n<td style=\"width: 35.0157%;\">\u30fb\u5b8c\u5168\u5b50\u4f1a\u793e\u5316<br \/>\n\u30fbM&amp;A\u306e\u5b9f\u884c<\/td>\n<td style=\"width: 51.4783%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u4ed6\u793e\u3092\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u3057\u3066\u53d6\u308a\u8fbc\u307f\u305f\u3044<\/span><br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u73fe\u91d1\u3067\u306a\u304f\u682a\u5f0f\u3092\u5bfe\u4fa1\u306b\u3057\u305f\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.4218%; background-color: #efefef;\">\u682a\u5f0f\u79fb\u8ee2<\/td>\n<td style=\"width: 35.0157%;\"><span style=\"font-size: 16px; color: #333333;\">\u30fb\u6301\u682a\u4f1a\u793e\u306e\u8a2d\u7acb<\/span><br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u7d4c\u55b6\u6226\u7565\u306e\u7d71\u5408\u7ba1\u7406<\/span><\/td>\n<td style=\"width: 51.4783%;\">\u30fb<span style=\"font-size: 16px; color: #333333;\">\u8907\u6570\u306e\u5b50\u4f1a\u793e\u3092\u4e00\u4f53\u7ba1\u7406\u3057\u305f\u3044<\/span><br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u6226\u7565\u7d71\u62ec\u6a5f\u80fd\u3092\u6301\u305f\u305b\u305f\u3044<\/span><br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u305f\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.4218%; background-color: #efefef;\">\u682a\u5f0f\u4ea4\u4ed8<\/td>\n<td style=\"width: 35.0157%;\">\u30fb\u67d4\u8edf\u306aM&amp;A<br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u6210\u9577\u4f01\u696d\u306e\u53d6\u308a\u8fbc\u307f<\/span><\/td>\n<td style=\"width: 51.4783%;\">\u30fb<span style=\"font-size: 16px; color: #333333;\">\u4e0a\u5834\u4f1a\u793e\u304c\u4ed6\u793e\u3092\u8cb7\u53ce\u3057\u305f\u3044<\/span><br \/>\n\u30fb<span style=\"font-size: 16px; color: #333333;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u4f7f\u308f\u305a\u306b\u682a\u5f0f\u3067\u306e\u5bfe\u4fa1\u63d0\u4f9b\u3092\u884c\u3044\u305f\u3044<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"f-marker-w\">\u76ee\u7684\u306b\u5fdc\u3058\u305f\u624b\u6cd5\u306e\u9078\u629e\u304c\u3001\u7d44\u7e54\u518d\u7de8\u3092\u6210\u529f\u306b\u5c0e\u304f\u30ab\u30ae<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"x3cg4b9ry4g3p6t4bwje4\">2-2.\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u6cd5\u52d9\u306e\u8996\u70b9\u3082\u5fc5\u8981<\/h3>\n<p>\u9069\u5207\u306a\u624b\u6cd5\u3092\u9078\u3073\u3001\u5b9f\u884c\u3059\u308b\u305f\u3081\u306b\u306f<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u300c\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u6cd5\u52d9\u300d\u306e\u8996\u70b9\u3082\u91cd\u8981<\/span><\/span><\/strong>\u3067\u3059\u3002\u7d44\u7e54\u518d\u7de8\u306f\u898b\u305f\u76ee\u4e0a\u306e\u52b9\u679c\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u8ca0\u62c5\u3084\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3082\u5927\u304d\u304f\u95a2\u308f\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u540c\u3058\u300c\u5408\u4f75\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u3069\u3046\u304b\u3067\u518d\u7de8\u5f8c\u306e\u7a0e\u30b3\u30b9\u30c8\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4ed6\u306b\u3001\u4f1a\u793e\u5206\u5272\u6642\u306b\u52b4\u50cd\u5951\u7d04\u306e\u627f\u7d99\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u304c\u4e0d\u5341\u5206\u3060\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u52b4\u50cd\u6761\u4ef6\u5909\u66f4\u306b\u95a2\u3059\u308b\u8a34\u8a1f\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3084\u5e83\u7bc4\u56f2\u306b\u6e21\u308b\u8996\u70b9\u3092\u6301\u3063\u3066\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"ydyunphf4mnh3dcpddfu9k\">2-3.\u6700\u9069\u306a\u5224\u65ad\u306b\u306f\u5c02\u9580\u5bb6\u306e\u610f\u898b\u304c\u6709\u52b9<\/h3>\n<p>\u6700\u9069\u306a\u7d44\u7e54\u518d\u7de8\u306e\u5224\u65ad\u3092\u884c\u3046\u306b\u306f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u65e9\u3044\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u5f97\u308b\u3053\u3068\u304c\u6709\u52b9<\/span><\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u5f53\u521d\u60f3\u5b9a\u3057\u3066\u3044\u305f\u76ee\u7684\u3084\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u3001\u5b9f\u969b\u306b\u306f\u7570\u306a\u308b\u518d\u7de8\u624b\u6cd5\u306e\u65b9\u304c\u9069\u3057\u3066\u3044\u308b\u3068\u5206\u304b\u308b\u3053\u3068\u3082\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u624b\u6cd5\u5909\u66f4\u306b\u81f3\u3063\u305f\u4f8b\u301c\u300c\u5438\u53ce\u5206\u5272\u300d\u304b\u3089\u300c\u4e8b\u696d\u8b72\u6e21\u300d\u3078\u306e\u5909\u66f4\u301c\u201d<\/p>\n<p>\u3042\u308b\u4f01\u696d\u304c\u4e8b\u696d\u306e\u5207\u308a\u51fa\u3057\u3092\u691c\u8a0e\u3057\u3001\u5f53\u521d\u306f\u624b\u7d9a\u304d\u304c\u7c21\u4fbf\u306a\u300c\u5438\u53ce\u5206\u5272\u300d\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001FAS\u306b\u3088\u308b\u8abf\u67fb\u3067\u3001\u5bfe\u8c61\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u8a31\u8a8d\u53ef\u3084\u5951\u7d04\u304c\u5438\u53ce\u5206\u5272\u3067\u306f\u5f15\u304d\u7d99\u3052\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u660e\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8a31\u8a8d\u53ef\u306e\u518d\u53d6\u5f97\u3084\u5951\u7d04\u306e\u540c\u610f\u53d6\u5f97\u304c\u53ef\u80fd\u306a\u300c\u4e8b\u696d\u8b72\u6e21\u300d\u306b\u624b\u6cd5\u3092\u5909\u66f4\u3057\u3001\u30ea\u30b9\u30af\u3092\u6291\u3048\u306a\u304c\u3089\u79fb\u8ee2\u3092\u5b9f\u65bd\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u5c02\u9580\u5bb6\u306e\u8996\u70b9\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u3001<strong><span class=\"f-marker-w\">\u8868\u9762\u7684\u306a\u76ee\u7684\u306b\u3068\u3089\u308f\u308c\u305a\u3001\u5b9f\u614b\u306b\u5373\u3057\u305f\u30b9\u30ad\u30fc\u30e0\u306e\u518d\u8a2d\u8a08\u304c\u53ef\u80fd<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u5ea6\u624b\u7d9a\u304d\u3092\u9032\u3081\u305f\u5f8c\u306b\u624b\u6cd5\u3092\u5909\u66f4\u3059\u308b\u306e\u306f\u975e\u5e38\u306b\u56f0\u96e3\u3067\u3042\u308a\u3001\u30b3\u30b9\u30c8\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u65e9\u671f\u6bb5\u968e\u304b\u3089\u306e\u5c02\u9580\u7684\u306a\u52a9\u8a00\u304c\u6975\u3081\u3066\u91cd\u8981\u3060\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u6b21\u7ae0\u4ee5\u964d\u3067\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u5404\u76ee\u7684\u5225\u306e\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306b\u3064\u3044\u3066\u3001\u4e8b\u4f8b\u3092\u542b\u3081\u306a\u304c\u3089\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"0u2i9dtdylfmm471eb8ufm\"><span style=\"color: #ffffff;\">3.\u4e8b\u696d\u306e\u4e00\u4f53\u5316\u30fb\u7d71\u5408\u3092\u9032\u3081\u305f\u3044\u3068\u304d\u306f\u3010\u5408\u4f75\u3011<\/span><\/h2>\n<p>\u300c\u8907\u6570\u306e\u4e8b\u696d\u3084\u7d44\u7e54\u3092\u4e00\u4f53\u5316\u30fb\u7d71\u5408\u3057\u3066\u7d4c\u55b6\u52b9\u7387\u3092\u9ad8\u3081\u305f\u3044\u300d\u5834\u5408\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u5408\u4f75\u300d<\/span><\/strong>\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5408\u4f75\u306b\u3088\u308a\u3001\u7d4c\u55b6\u8cc7\u6e90\u3092\u4e00\u793e\u306b\u96c6\u4e2d\u3055\u305b\u3001\u300c\u91cd\u8907\u696d\u52d9\u306e\u6574\u7406\u3084\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u300d\u300c\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u300d\u306a\u3069\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u4e0b\u56f3\u306f\u3001\u5408\u4f75\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/IOpqZh8nL172YQWAiCab3NMF4-1752026812.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"5bzvsmddst3zy9sq9w193m\">3-1.\u5408\u4f75\u306e\u4ed5\u7d44\u307f\u3068\u76ee\u7684<\/h3>\n<p>\u5408\u4f75\u3068\u306f\u30012\u3064\u4ee5\u4e0a\u306e\u4f1a\u793e\u3092\uff11\u3064\u306b\u7d71\u5408\u3057\u3001\u6cd5\u5f8b\u4e0a\uff11\u793e\u306b\u307e\u3068\u3081\u308b\u624b\u6cd5\u3067\u3059\u3002\u5408\u4f75\u306b\u306f\u300c\u5438\u53ce\u5408\u4f75\u300d\u300c\u65b0\u8a2d\u5408\u4f75\u300d\u306e\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 30.381%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u5f62\u614b<\/span><\/td>\n<td style=\"width: 69.3586%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.381%;\">\u5438\u53ce\u5408\u4f75<\/td>\n<td style=\"width: 69.3586%;\">\u3042\u308b\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u5438\u53ce\u3057\u3066\u5b58\u7d9a\u3059\u308b\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30.381%;\">\u65b0\u8a2d\u5408\u4f75<\/td>\n<td style=\"width: 69.3586%;\">\u3059\u3079\u3066\u306e\u4f1a\u793e\u304c\u6d88\u6ec5\u3057\u3001\u65b0\u305f\u306a\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u65b9\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u4f75\u306e\u76ee\u7684\u306f\u3001\u300c\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u306b\u3088\u308b\u52b9\u7387\u5316\u306e\u5b9f\u73fe\u300d\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u7d71\u5408\u3057\u3001\u7d4c\u55b6\u3092\u4e00\u672c\u5316\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u91cd\u8907\u3059\u308b\u4e8b\u696d\u3084\u6a5f\u80fd\u3092\u307e\u3068\u3081\u3066\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u610f\u601d\u6c7a\u5b9a\u3092\u65e9\u3081\u3001\u6a5f\u52d5\u7684\u306a\u7d4c\u55b6\u3092\u53ef\u80fd\u306b\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>M&amp;A\u5f8c\u306b\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3092\u4e00\u4f53\u7684\u306b\u904b\u55b6\u3057\u3084\u3059\u304f\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"br8qz2edj4ckgx0tk4y3fp\">3-2.\u5408\u4f75\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u5408\u4f75\u306b\u306f\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u6cd5\u52d9\u30fb\u7a0e\u52d9\u9762\u3067\u306e\u5bfe\u5fdc\u3084\u95a2\u4fc2\u8005\u3078\u306e\u8abf\u6574\u306a\u3069\u306e\u8ab2\u984c\u3082\u4f34\u3044\u307e\u3059\u3002\u8003\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 45.3469%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"width: 54.5229%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.3469%;\">\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u4e2d\u30fb\u52b9\u7387\u5316\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 54.5229%;\">\u5f93\u696d\u54e1\u30fb\u53d6\u5f15\u5148\u3078\u306e\u8aac\u660e\u3084\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.3469%;\">\u91cd\u8907\u696d\u52d9\u306e\u6574\u7406\u306b\u3088\u308b\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 54.5229%;\">\u5408\u4f75\u6bd4\u7387\u306e\u7b97\u5b9a\u3084\u7a0e\u52d9\u30fb\u6cd5\u52d9\u306e\u691c\u8a0e\u304c\u8907\u96d1\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.3469%;\">\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u306b\u3064\u306a\u304c\u308b<\/td>\n<td style=\"width: 54.5229%;\">\u5408\u4f75\u306b\u3088\u308b\u7a0e\u52d9\u30b3\u30b9\u30c8\u304c\u767a\u751f\u3059\u308b\uff08\u9069\u683c\u8981\u4ef6\u306b\u6ce8\u610f\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.3469%;\">\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u7d71\u4e00\u306b\u3064\u306a\u304c\u308b<\/td>\n<td style=\"width: 54.5229%;\">\u50b5\u52d9\u5f15\u53d7\u306b\u3088\u308a\u30ea\u30b9\u30af\u3082\u4e00\u4f53\u5316\u3055\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u8a08\u753b\u7684\u306a\u5b9f\u884c\u306b\u79fb\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"2ivv7qqnx8onts6vlv5zxh\">3-3.\u5408\u4f75\u306e\u4e8b\u4f8b\uff1a\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e2\u793e\u3092\u5408\u4f75<\/h3>\n<p>\u5b9f\u969b\u306e\u5408\u4f75\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u305f\u3081\u306b\u3001\u5408\u4f75\u306b\u3088\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4e8b\u4f8b\u3011\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\uff12\u793e\u3092\u5408\u4f75\u3057\u305f\uff08\u5438\u53ce\u5408\u4f75\uff09<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 17.6351%; background-color: #efefef;\">\u80cc\u666f<\/td>\n<td style=\"width: 82.1045%;\">\u3042\u308b\u4e0a\u5834\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u304c\u300c\u88fd\u9020\u5b50\u4f1a\u793eA\u793e\u300d\u3068\u300c\u8ca9\u58f2\u5b50\u4f1a\u793eB\u793e\u300d\u3092\u305d\u308c\u305e\u308c100%\u5b50\u4f1a\u793e\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6351%; background-color: #efefef;\">\u5408\u4f75\u524d\u306e\u8ab2\u984c<\/td>\n<td style=\"width: 82.1045%;\">\u30fb\u88fd\u9020\u3068\u8ca9\u58f2\u304c\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3051\u308b\u9023\u643a\u3084\u610f\u601d\u6c7a\u5b9a\u306b\u6642\u9593\u3092\u8981\u3057\u3066\u3044\u305f\u3002<br \/>\n\u30fb\u7d4c\u7406\u30fb\u4eba\u4e8b\u306a\u3069\u306e\u7ba1\u7406\u90e8\u9580\u304c\u91cd\u8907\u3057\u3066\u304a\u308a\u3001\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3063\u3066\u3044\u305f\u3002<br \/>\n\u30fb\u30b0\u30eb\u30fc\u30d7\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u4e00\u5143\u5316\u304c\u96e3\u3057\u304b\u3063\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6351%; background-color: #efefef;\">\u5408\u4f75\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 82.1045%;\">\u5438\u53ce\u5408\u4f75\u65b9\u5f0f\u306b\u3088\u308a\u3001<span style=\"font-size: medium; color: #333333;\">\u89aa\u4f1a\u793e\u304c\u300c<\/span>\u88fd\u9020\u5b50\u4f1a\u793eA\u793e\u300d\u3068\u300c\u8ca9\u58f2\u5b50\u4f1a\u793eB\u793e\u300d\u3092\u5408\u4f75\u3002\u89aa\u4f1a\u793e\u304c\u5b58\u7d9a\u4f1a\u793e\u3068\u306a\u308a\u3001\u88fd\u8ca9\u4e00\u4f53\u306e\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.6351%; background-color: #efefef;\">\u5408\u4f75\u5f8c\u306e\u52b9\u679c<\/td>\n<td style=\"width: 82.1045%;\">\u30fb\u88fd\u8ca9\u306e\u9023\u643a\u5f37\u5316\u306b\u3088\u308a\u3001\u5546\u54c1\u4f01\u753b\u304b\u3089\u8ca9\u58f2\u307e\u3067\u306e\u30ea\u30fc\u30c9\u30bf\u30a4\u30e0\u3092\u77ed\u7e2e\u3067\u304d\u305f\u3002<br \/>\n\u30fb\u7ba1\u7406\u90e8\u9580\u306e\u96c6\u7d04\u306b\u3088\u308a\u9593\u63a5\u30b3\u30b9\u30c8\u309220%\u4ee5\u4e0a\u524a\u6e1b\u3067\u304d\u305f\u3002<br \/>\n\u30fb\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u306b\u3088\u308a\u5e02\u5834\u5bfe\u5fdc\u529b\u304c\u5411\u4e0a\u3057\u305f\u3002<br \/>\n\u30fb\u7d4c\u55b6\u60c5\u5831\u306e\u4e00\u5143\u5316\u306b\u3088\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u5f37\u5316\u3055\u308c\u305f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5408\u4f75\u306b\u3088\u308a\u3001\u300c\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u300d\u3068\u300c\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u4f53\u5236\u306e\u69cb\u7bc9\u300d\u304c\u5b9f\u73fe\u3055\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u4f01\u696d\u306b\u304a\u3051\u308b\u4e8b\u4f8b\uff1a\u30a2\u30c0\u30b9\u30c8\u30ea\u30a2\u306b\u3088\u308b\u5b50\u4f1a\u793e\uff12\u793e\u306e\u5438\u53ce\u5408\u4f75<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.adastria.co.jp\/news\/ir\/entry-16738\/\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793e\u30a2\u30c0\u30b9\u30c8\u30ea\u30a2\u300c\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u5438\u53ce\u5408\u4f75\uff08\u7c21\u6613\u5408\u4f75\u30fb\u7565\u5f0f\u5408\u4f75\uff09\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/a>2024\u5e7412\u670818\u65e5<\/p>\n<\/div>\n<h2 id=\"7jn8zdkp8oofnancilwnfk\"><span style=\"color: #ffffff;\">4.\u7279\u5b9a\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u305f\u3044\u3068\u304d\u306f\u3010\u4f1a\u793e\u5206\u5272\u3011<\/span><\/h2>\n<p>\u300c\u8d64\u5b57\u90e8\u9580\u3084\u975e\u4e2d\u6838\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3066\u672c\u696d\u306b\u96c6\u4e2d\u3057\u305f\u3044\u300d\u300c\u65b0\u898f\u4e8b\u696d\u90e8\u9580\u3092\u72ec\u7acb\u3055\u305b\u3066\u67d4\u8edf\u306a\u904b\u55b6\u3092\u56f3\u308a\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u4f1a\u793e\u5206\u5272\u300d<\/span><\/strong>\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u3001\u7279\u5b9a\u4e8b\u696d\u3092\u6cd5\u7684\u306b\u5225\u4f1a\u793e\u3068\u3057\u3066\u5207\u308a\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u6226\u7565\u7684\u306a\u4e8b\u696d\u518d\u7de8\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u660e\u78ba\u5316\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u4e0b\u56f3\u306f\u3001\u4f1a\u793e\u5206\u5272\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/dqZ61WrjYhwbm9l0EVGvQyOpA-1752026937.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"pi4r2yq2swbrvz6kb7q758\">4-1.\u4f1a\u793e\u5206\u5272\u306e\u4ed5\u7d44\u307f\u3068\u76ee\u7684<\/h3>\n<p>\u4f1a\u793e\u5206\u5272\u3068\u306f\u3001\u4f01\u696d\u304c\u6709\u3059\u308b\u4e8b\u696d\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u4ed6\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3067\u3059\u3002\u5206\u5272\u306b\u306f\u300c\u5438\u53ce\u5206\u5272\u300d\u300c\u65b0\u8a2d\u5206\u5272\u300d\u306e2\u3064\u306e\u5f62\u614b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 24.2757%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u5f62\u614b<\/span><\/td>\n<td style=\"width: 75.5941%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.2757%;\">\u5438\u53ce\u5206\u5272<\/td>\n<td style=\"width: 75.5941%;\">\u5206\u5272\u5143\u4f01\u696d\u304c\u3001\u4e8b\u696d\u306e\u4e00\u90e8\u3092\u65e2\u5b58\u306e\u4ed6\u793e\u306b\u627f\u7d99\u3055\u305b\u308b\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 24.2757%;\">\u65b0\u8a2d\u5206\u5272<\/td>\n<td style=\"width: 75.5941%;\">\u5206\u5272\u5143\u4f01\u696d\u304c\u3001\u65b0\u305f\u306a\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u305d\u3053\u306b\u4e8b\u696d\u3092\u627f\u7d99\u3055\u305b\u308b\u65b9\u5f0f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f1a\u793e\u5206\u5272\u3092\u884c\u3046\u76ee\u7684\u306f\u300c\u7279\u5b9a\u4e8b\u696d\u3092\u660e\u78ba\u5316\u3055\u305b\u308b\u300d\u300c\u672c\u696d\u96c6\u4e2d\u306b\u3088\u308a\u7d4c\u55b6\u3092\u6700\u9069\u5316\u6700\u9069\u5316\u3055\u305b\u308b\u300d\u3053\u3068\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u76ee\u7684\u306e\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u8d64\u5b57\u4e8b\u696d\u3084\u672c\u696d\u4ee5\u5916\u306e\u90e8\u9580\u3092\u5207\u308a\u96e2\u3057\u3066\u3001\u7d4c\u55b6\u8cc7\u6e90\u3092\u96c6\u4e2d\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u65b0\u3057\u3044\u4e8b\u696d\u90e8\u9580\u3092\u72ec\u7acb\u3055\u305b\u3066\u6210\u9577\u3092\u4fc3\u3059<\/p>\n<\/li>\n<li>\n<p>\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3057\u3001\u7ba1\u7406\u3084\u7d71\u6cbb\u3092\u5f37\u5316\u3059\u308b<\/p>\n<\/li>\n<li>\n<p>\u8cc7\u672c\u6226\u7565\u306b\u6cbf\u3063\u3066\u3001\u4e8b\u696d\u306e\u518d\u69cb\u7bc9\u3092\u884c\u3046<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"rbdkd99usjlvwkoomrn1x\">4-2.\u4f1a\u793e\u5206\u5272\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u4f1a\u793e\u5206\u5272\u306b\u306f\u3001\u4e8b\u696d\u69cb\u9020\u306e\u898b\u76f4\u3057\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u6cd5\u52d9\u30fb\u7a0e\u52d9\u4e0a\u306e\u691c\u8a0e\u3084\u95a2\u4fc2\u8005\u5bfe\u5fdc\u306a\u3069\u306e\u8ab2\u984c\u3082\u3042\u308a\u307e\u3059\u3002\u8003\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u4f8b\u3092\u4ee5\u4e0b\u306b\u6319\u3052\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2; width: 361.84px;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"background-color: #54acd2; width: 405.035px;\"><span style=\"color: #ffffff;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u4e0d\u63a1\u7b97\u90e8\u9580\u306e\u5207\u308a\u96e2\u3057\u306b\u3088\u308a\u53ce\u76ca\u6027\u304c\u5411\u4e0a\u3059\u308b<\/td>\n<td style=\"width: 405.035px;\">\u682a\u4e3b\u3084\u53d6\u5f15\u5148\u3078\u306e\u8aac\u660e\u30fb\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u4e8b\u696d\u5358\u4f4d\u3067\u306e\u67d4\u8edf\u306a\u6226\u7565\u9042\u884c\u304c\u53ef\u80fd\u306b\u306a\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5206\u5272\u6bd4\u7387\u3084\u627f\u7d99\u8cc7\u7523\u306e\u9078\u5b9a\u304c\u7169\u96d1\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u7d4c\u55b6\u8cac\u4efb\u306e\u660e\u78ba\u5316\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5206\u5272\u5f8c\u306e\u4eba\u54e1\u914d\u7f6e\u3084\u7d44\u7e54\u6587\u5316\u306e\u518d\u69cb\u7bc9\u304c\u5fc5\u8981\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u7d44\u7e54\u518d\u7de8\u306b\u4f34\u3046\u7a0e\u5236\u512a\u9047\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\uff09<\/td>\n<td style=\"width: 405.035px;\">\u5206\u5272\u5bfe\u8c61\u306e\u8cc7\u7523\u30fb\u5951\u7d04\u30fb\u50b5\u52d9\u306e\u6574\u7406\u306b\u6642\u9593\u3068\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5927\u9650\u52b9\u679c\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u3084\u5bfe\u4fa1\u8a2d\u5b9a\u306e\u59a5\u5f53\u6027\u3092\u78ba\u4fdd\u3057\u3001\u624b\u7d9a\u30fb\u7a0e\u52d9\u30fb\u682a\u4e3b\u5bfe\u5fdc\u3092\u614e\u91cd\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"hr0ycv3kunai2u8kn31f8\">4-3.\u4f1a\u793e\u5206\u5272\u306e\u4e8b\u4f8b\uff1a\u8d64\u5b57\u306e\u975e\u4e2d\u6838\u4e8b\u696d\u3092\u5207\u308a\u96e2\u3059<\/h3>\n<p>\u5b9f\u969b\u306e\u4f1a\u793e\u5206\u5272\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4e8b\u4f8b\u3011\u89aa\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u975e\u4e2d\u6838\u4e8b\u696d\u3092\u5206\u5272\u30fb\u5207\u308a\u96e2\u3057\u305f\uff08\u65b0\u8a2d\u5206\u5272\uff09<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u80cc\u666f<\/td>\n<td style=\"width: 634.705px;\">\u67d0\u4e2d\u5805\u30e1\u30fc\u30ab\u30fc\u306b\u304a\u3044\u3066\u3001\u89aa\u4f1a\u793e\u304c\u8d64\u5b57\u7d9a\u304d\u306eBtoC\u4e8b\u696d\u90e8\u9580\u3092\u6709\u3057\u3066\u304a\u308a\u3001BtoB\u4e8b\u696d\u306b\u96c6\u4e2d\u3059\u308b\u65b9\u91dd\u3092\u7acb\u3066\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u5206\u5272\u524d\u306e\u8ab2\u984c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u8d64\u5b57\u90e8\u9580\u304c\u5168\u4f53\u306e\u53ce\u76ca\u3092\u5727\u8feb\u3057\u3066\u3044\u305f\u3002<br \/>\n\u30fb\u7570\u306a\u308b\u9867\u5ba2\u5c64\u30fb\u6226\u7565\u306b\u3088\u308a\u3001\u4e8b\u696d\u9593\u306e\u30b7\u30ca\u30b8\u30fc\u304c\u4e4f\u3057\u304b\u3063\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u5206\u5272\u306e\u5185\u5bb9<\/td>\n<td style=\"width: 634.705px;\">\u65b0\u8a2d\u5206\u5272\u306b\u3088\u308a\u3001<span style=\"font-size: medium; color: #333333;\">\u89aa\u4f1a\u793e\u304c<\/span>\u8d64\u5b57\u306eBtoC\u4e8b\u696d\u90e8\u9580\u3092\u65b0\u8a2d\u5b50\u4f1a\u793e\u306b\u5207\u308a\u51fa\u3057\u3001\u89aa\u4f1a\u793e\u306fBtoB\u306b\u7279\u5316\u3057\u305f\u4f53\u5236\u306b\u8ee2\u63db\u3057\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u5206\u5272\u5f8c\u306e\u52b9\u679c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u89aa\u4f1a\u793e\u306e\u55b6\u696d\u5229\u76ca\u7387\u304c\u5411\u4e0a\u3057\u305f\u3002<br \/>\n\u30fb\u65b0\u8a2d\u5b50\u4f1a\u793e\u306f\u30bf\u30fc\u30b2\u30c3\u30c8\u6226\u7565\u306b\u57fa\u3065\u304f\u518d\u5efa\u8a08\u753b\u3092\u63a8\u9032\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<br \/>\n\u30fb\u4e21\u793e\u306e\u7d4c\u55b6\u8cac\u4efb\u304c\u660e\u78ba\u5316\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u304c\u5b9f\u73fe\u3057\u305f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f1a\u793e\u5206\u5272\u306b\u3088\u308a\u3001\u300c\u672c\u696d\u96c6\u4e2d\u3068\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u300d\u3068\u3044\u3046\u52b9\u679c\u304c\u898b\u3089\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u4f01\u696d\u306b\u304a\u3051\u308b\u4e8b\u4f8b\uff1a\u30aa\u30a4\u30b7\u30c3\u30af\u30b9\u30fb\u30e9\u30fb\u5927\u5730\u306b\u3088\u308b\u30d5\u30fc\u30c9\u95a2\u9023\u90e8\u9580\u306e\u65b0\u8a2d\u5206\u5272<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.oisixradaichi.co.jp\/wp-content\/uploads\/2025\/06\/93c95b855b58f7cfdd12af6b051d4c7d.pdf\" target=\"_blank\" rel=\"noopener\">\u30aa\u30a4\u30b7\u30c3\u30af\u30b9\u30fb\u30e9\u30fb\u5927\u5730\u682a\u5f0f\u4f1a\u793e\u300c\u9023\u7d50\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u306b\u3088\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u53ca\u3073\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u7570\u52d5\uff08\u682a\u5f0f\u58f2\u5374\uff09\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/a>2025\u5e746\u670826\u65e5<\/p>\n<\/div>\n<h2 id=\"j7n9ow4dh348gaglz5koy\"><span style=\"color: #ffffff;\">5.\u5b8c\u5168\u89aa\u5b50\u95a2\u4fc2\u3092\u69cb\u7bc9\u3057\u305f\u3044\u3068\u304d\u306f\u3010\u682a\u5f0f\u4ea4\u63db\u3011<br \/>\n<\/span><\/h2>\n<p>\u300c\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u306e\u4e00\u4f53\u5316\u3092\u56f3\u308a\u305f\u3044\u300d\u300c\u652f\u914d\u6a29\u3092\u5f37\u5316\u3057\u3066\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u5b9f\u73fe\u3057\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"color: #e25041;\"><strong>\u300c\u682a\u5f0f\u4ea4\u63db\u300d<\/strong><\/span>\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u3001\u4ed6\u793e\u3092\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u3084\u8cc7\u672c\u69cb\u6210\u306e\u898b\u76f4\u3057\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u4e0b\u56f3\u306f\u3001\u682a\u5f0f\u4ea4\u63db\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/0p8kwj2cI6yPNHzl1iF5mLKhZ-1752026956.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"5r8qvqohs5e7cv8kehc75x\">5-1.\u682a\u5f0f\u4ea4\u63db\u306e\u4ed5\u7d44\u307f\u3068\u76ee\u7684<\/h3>\n<p><strong>\u682a\u5f0f\u4ea4\u63db<\/strong>\u3068\u306f\u3001\u89aa\u4f1a\u793e\u304c\u5bfe\u8c61\u4f1a\u793e\uff08\u5b50\u4f1a\u793e\u4e88\u5b9a\u4f1a\u793e\uff09\u306e\u5168\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u81ea\u793e\u682a\u5f0f\u3092\u5272\u308a\u5f53\u3066\u3066\u4ea4\u4ed8\u3057\u3001\u5bfe\u8c61\u4f1a\u793e\u3092<strong>100%\u5b50\u4f1a\u793e\u5316\u3059\u308b\u7d44\u7e54\u518d\u7de8\u624b\u6cd5<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u63db\u3092\u884c\u3046\u76ee\u7684\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u652f\u914d\u6a29\u5f37\u5316\u3068\u8cc7\u672c\u95a2\u4fc2\u306e\u660e\u78ba\u5316\u306b\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u76ee\u7684\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5168\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u89aa\u4f1a\u793e\u304c\u8fc5\u901f\u306b\u610f\u601d\u6c7a\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b<\/li>\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u518d\u7de8\u3084\u6574\u7406\u306b\u5099\u3048\u3001\u8cc7\u672c\u95a2\u4fc2\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b<\/li>\n<li>\u5c11\u6570\u682a\u4e3b\u3092\u6574\u7406\u3057\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u3092\u9ad8\u3081\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"gqk427g3e7mkp9fbzsrig\">5-2.\u682a\u5f0f\u4ea4\u63db\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u682a\u5f0f\u4ea4\u63db\u306b\u306f\u3001\u300c\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u306b\u3088\u308b\u7d4c\u55b6\u306e\u4e00\u4f53\u5316\u3084\u7d71\u5236\u5f37\u5316\u300d\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3001\u300c\u682a\u5f0f\u8a55\u4fa1\u3084\u5bfe\u4fa1\u306e\u8a2d\u5b9a\u304c\u5fc5\u8981\u300d\u300c\u5c11\u6570\u682a\u4e3b\u3078\u306e\u5bfe\u5fdc\u300d\u306a\u3069\u306e\u8ab2\u984c\u3082\u751f\u3058\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u8003\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2; width: 361.84px;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"background-color: #54acd2; width: 405.035px;\"><span style=\"color: #ffffff;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">100%\u5b50\u4f1a\u793e\u5316\u306b\u3088\u308b\u7d4c\u55b6\u306e\u4e00\u4f53\u904b\u55b6\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5c11\u6570\u682a\u4e3b\u3068\u306e\u4fa1\u683c\u4ea4\u6e09\u3084\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u30b0\u30eb\u30fc\u30d7\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u81ea\u793e\u682a\u5f0f\u306e\u5e0c\u8584\u5316\u3059\u308b\uff08\u5bfe\u4fa1\u304c\u682a\u5f0f\u306e\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u914d\u5f53\u653f\u7b56\u30fb\u8cc7\u672c\u653f\u7b56\u306e\u81ea\u7531\u5ea6\u304c\u5411\u4e0a\u3059\u308b<\/td>\n<td style=\"width: 405.035px;\">\u682a\u5f0f\u8a55\u4fa1\u3084\u4ea4\u63db\u6bd4\u7387\u306e\u7b97\u5b9a\u304c\u8907\u96d1\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">M&amp;A\u5f8c\u306e\u6bb5\u968e\u7684\u7d71\u5408\u306b\u3082\u6d3b\u7528\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5bfe\u8c61\u4f1a\u793e\u306e\u50b5\u52d9\u30fb\u30ea\u30b9\u30af\u3082\u5305\u62ec\u7684\u306b\u5f15\u304d\u7d99\u3050\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5927\u9650\u306e\u52b9\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u5f0f\u306e\u8a55\u4fa1\u3084\u5bfe\u4fa1\u8a2d\u5b9a\u306e\u59a5\u5f53\u6027\u3092\u78ba\u4fdd\u3057\u3001\u624b\u7d9a\u30fb\u7a0e\u52d9\u30fb\u682a\u4e3b\u5bfe\u5fdc\u3092\u614e\u91cd\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"j6dru461ybm8nz2924b7tk\">5-3.\u682a\u5f0f\u4ea4\u63db\u306e\u4e8b\u4f8b\uff1a\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u307e\u3068\u3081\u3066\u5b8c\u5168\u5b50\u4f1a\u793e\u5316<\/h3>\n<p>\u5b9f\u969b\u306e\u682a\u5f0f\u4ea4\u63db\u306e\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3010\u4e8b\u4f8b\u3011<\/span>\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u307e\u3068\u3081\u3066\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3092\u884c\u3063\u305f<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u80cc\u666f<\/td>\n<td style=\"width: 634.705px;\">\u3042\u308b\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u8907\u6570\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u304c\u7b2c\u4e09\u8005\u682a\u4e3b\u306b\u5206\u6563\u3057\u3066\u304a\u308a\u3001\u7d4c\u55b6\u6226\u7565\u306e\u4e00\u4f53\u5316\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u3066\u3044\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u682a\u5f0f\u4ea4\u63db\u524d\u306e\u8ab2\u984c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u5b50\u4f1a\u793e\u306e\u5c11\u6570\u682a\u4e3b\u304c\u610f\u601d\u6c7a\u5b9a\u306e\u30b9\u30d4\u30fc\u30c9\u3092\u963b\u5bb3\u3057\u3066\u3044\u308b<br \/>\n\u30fb\u914d\u5f53\u3084\u8cc7\u672c\u653f\u7b56\u306e\u67d4\u8edf\u6027\u306b\u5236\u7d04\u304c\u3042\u3063\u305f<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f\u4ea4\u63db<\/span>\u306e<br \/>\n\u5185\u5bb9<\/td>\n<td style=\"width: 634.705px;\">\u89aa\u4f1a\u793e\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5b50\u4f1a\u793e\u306e\u5168\u682a\u5f0f\u3092\u53d6\u5f97\u3002\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3092\u5b9f\u73fe\u3057\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f\u4ea4\u63db<\/span>\u5f8c<br \/>\n\u306e\u52b9\u679c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u30b0\u30eb\u30fc\u30d7\u6226\u7565\u306e\u8fc5\u901f\u306a\u9042\u884c\u304c\u53ef\u80fd\u306b\u306a\u3063\u305f\u3002<br \/>\n\u30fb\u8cc7\u672c\u653f\u7b56\u304c\u67d4\u8edf\u5316\u3057\u305f\u3002\uff08\u8cc7\u91d1\u79fb\u52d5\u30fb\u914d\u5f53\u542b\u3080\uff09<br \/>\n\u30fb\u5c11\u6570\u682a\u4e3b\u5bfe\u5fdc\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u5f37\u5316\u3055\u308c\u305f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308a\u3001\u300c\u652f\u914d\u6a29\u306e\u5f37\u5316\u3068\u6226\u7565\u5b9f\u884c\u4f53\u5236\u306e\u6574\u5099\u300d\u3068\u3044\u3046\u52b9\u679c\u304c\u898b\u3089\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p>\u4f01\u696d\u306b\u304a\u3051\u308b\u4e8b\u4f8b\uff1a\u30ad\u30e6\u30fc\u30d4\u30fc\u682a\u5f0f\u4f1a\u793e\u3068\u30a2\u30f2\u30cf\u30bf\u682a\u5f0f\u4f1a\u793e\u306b\u3088\u308b\u682a\u5f0f\u4ea4\u63db<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/www.kewpie.com\/ir\/pdf\/ir_250703_1.pdf\" target=\"_blank\" rel=\"noopener\">\u30ad\u30e6\u30fc\u30d4\u30fc\u682a\u5f0f\u4f1a\u793e\u300c\u30ad\u30e6\u30fc\u30d4\u30fc\u682a\u5f0f\u4f1a\u793e\u306b\u3088\u308b\u30a2\u30f2\u30cf\u30bf\u682a\u5f0f\u4f1a\u793e\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u306b\u95a2\u3059\u308b\u682a\u5f0f\u4ea4\u63db\u5951\u7d04\u7de0\u7d50\uff08\u7c21\u6613\u682a\u5f0f\u4ea4\u63db\uff09\u306e\u304a\u77e5\u3089\u305b\u300d<\/a>2025\u5e747\u6708\uff13\u65e5<\/p>\n<\/div>\n<h2 id=\"pjbosx1uz7pk2ryiavwkd\"><span style=\"color: #ffffff;\">6.\u6301\u682a\u4f1a\u793e\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u305f\u3044\u3068\u304d\u306f\u3010\u682a\u5f0f\u79fb\u8ee2\u3011<br \/>\n<\/span><\/h2>\n<p>\u300c\u8907\u6570\u306e\u4f1a\u793e\u3092\u307e\u3068\u3081\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u3092\u5f37\u5316\u3057\u3064\u3064\u3001\u5404\u793e\u306e\u72ec\u7acb\u6027\u3082\u4fdd\u3061\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u682a\u5f0f\u79fb\u8ee2\u300d<\/span><\/strong>\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u3001\u65b0\u305f\u306b\u8a2d\u7acb\u3057\u305f\u6301\u682a\u4f1a\u793e\u306e\u3082\u3068\u306b\u65e2\u5b58\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3057\u3066\u96c6\u7d04\u3059\u308b\u3053\u3068\u3067\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d4c\u55b6\u6226\u7565\u3084\u8cc7\u672c\u653f\u7b56\u306e\u6700\u9069\u5316\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u4e0b\u56f3\u306f\u3001\u682a\u5f0f\u79fb\u8ee2\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/UKGfmzjtQB03YrVwJvkL24bPT-1752026974.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"6ylbazusdwj3xnc6gtg99v\">6-1.\u682a\u5f0f\u79fb\u8ee2\u306e\u4ed5\u7d44\u307f\u3068\u76ee\u7684<\/h3>\n<p>\u682a\u5f0f\u79fb\u8ee2\u3068\u306f\u3001\u8907\u6570\u306e\u4f1a\u793e\u304c\u5171\u540c\u3067\u65b0\u305f\u306b\u300c\u89aa\u4f1a\u793e\uff08\u6301\u682a\u4f1a\u793e\uff09\u300d\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u4f1a\u793e\u306b\u81ea\u793e\u682a\u5f0f\u3092\u3059\u3079\u3066\u79fb\u8ee2\u3057\u3066\u3001100\uff05\u5b50\u4f1a\u793e\u3068\u306a\u308b\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u79fb\u8ee2\u3092\u884c\u3046\u76ee\u7684\u306f\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u6226\u7565\u306e\u4e00\u5143\u5316\u300d\u3068\u300c\u7d4c\u55b6\u306e\u53ef\u8996\u5316\u300d\u306b\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6301\u682a\u4f1a\u793e\u3092\u901a\u3058\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6226\u7565\u3084\u8ca1\u52d9\u3092\u4e00\u5143\u7ba1\u7406\u3059\u308b<\/li>\n<li>\u5404\u4e8b\u696d\u4f1a\u793e\u306e\u72ec\u7acb\u6027\u3092\u4fdd\u3061\u3064\u3064\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u65b9\u5411\u6027\u3092\u305d\u308d\u3048\u308b<\/li>\n<li>\u5c06\u6765\u7684\u306a\u7d44\u7e54\u518d\u7de8\u3084M&amp;A\u306b\u5099\u3048\u3066\u3001\u67d4\u8edf\u306a\u7d4c\u55b6\u4f53\u5236\u3092\u3064\u304f\u308b<\/li>\n<li>\u5b50\u4f1a\u793e\u306eIPO\uff08\u65b0\u898f\u4e0a\u5834\uff09\u3092\u898b\u636e\u3048\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5f37\u5316\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"1vyzl5kw92oji6uycg63bbf\">6-2.\u682a\u5f0f\u79fb\u8ee2\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u682a\u5f0f\u79fb\u8ee2\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u6226\u7565\u6a5f\u80fd\u306e\u96c6\u7d04\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u8a2d\u7acb\u8cbb\u7528\u3084\u521d\u671f\u306e\u7d71\u6cbb\u4f53\u5236\u6574\u5099\u306a\u3069\u306e\u8ca0\u62c5\u3082\u751f\u3058\u307e\u3059\u3002\u8003\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2; width: 361.84px;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"background-color: #54acd2; width: 405.035px;\"><span style=\"color: #ffffff;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u6301\u682a\u4f1a\u793e\u306b\u3088\u308b\u6226\u7565\u6a5f\u80fd\u306e\u96c6\u4e2d\u7ba1\u7406\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u65b0\u305f\u306a\u4f1a\u793e\uff08\u6301\u682a\u4f1a\u793e\uff09\u306e\u8a2d\u7acb\u30b3\u30b9\u30c8\u3068\u7ba1\u7406\u8ca0\u62c5\u304c\u751f\u3058\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u4e8b\u696d\u4f1a\u793e\u3054\u3068\u306e\u72ec\u7acb\u63a1\u7b97\u5236\u3068\u8cac\u4efb\u660e\u78ba\u5316\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5404\u5b50\u4f1a\u793e\u3068\u306e\u5f79\u5272\u5206\u62c5\u3084\u793e\u5185\u30eb\u30fc\u30eb\u306e\u518d\u69cb\u7bc9\u304c\u5fc5\u8981\u306b\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">M&amp;A\u3084\u4e8b\u696d\u518d\u7de8\u306e\u67d4\u8edf\u6027\u304c\u5411\u4e0a\u3059\u308b<\/td>\n<td style=\"width: 405.035px;\">\u7a0e\u52d9\u4e0a\u306e\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">IPO\u3084\u5b50\u4f1a\u793e\u7d71\u6cbb\u3092\u898b\u636e\u3048\u305f\u4f53\u5236\u69cb\u7bc9\u306b\u9069\u3059\u308b<\/td>\n<td style=\"width: 405.035px;\">\u8907\u96d1\u306a\u682a\u4e3b\u69cb\u6210\u3084\u7d44\u7e54\u904b\u55b6\u3078\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5927\u9650\u306e\u52b9\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u5168\u4f53\u50cf\u3092\u63cf\u304d\u3001\u300c\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u9762\u300d\u3067\u306e\u5236\u5ea6\u8a2d\u8a08\u3092\u614e\u91cd\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"y2o8k8b01is8f6yudccz9r\">6-3.\u682a\u5f0f\u79fb\u8ee2\u306e\u4e8b\u4f8b\uff1a\u30d0\u30e9\u30d0\u30e9\u3060\u3063\u305f\u4e8b\u696d\u4f1a\u793e\u3092\u6301\u682a\u4f1a\u793e\u306b\u7d71\u5408<\/h3>\n<p>\u5b9f\u969b\u306b\u682a\u5f0f\u79fb\u8ee2\u3092\u6d3b\u7528\u3057\u305f\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4e8b\u4f8b\u3011<span style=\"font-size: 16px; color: #333333;\">\u8907\u6570\u306e\u4e8b\u696d\u4f1a\u793e\u3092\u675f\u306d\u308b\u305f\u3081\u306b\u65b0\u8a2d\u6301\u682a\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u305f<\/span><\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u80cc\u666f<\/td>\n<td style=\"width: 634.705px;\">\u8907\u6570\u306e\u4e8b\u696d\u5b50\u4f1a\u793e\u3092\u4fdd\u6709\u3057\u3066\u3044\u305fA\u793e\u30fbB\u793e\u304c\u3001\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u7d4c\u55b6\u4f53\u5236\u3067\u904b\u55b6\u3055\u308c\u3066\u304a\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u306e\u6226\u7565\u306e\u4e00\u4f53\u5316\u304c\u56f0\u96e3\u3060\u3063\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u682a\u5f0f\u79fb\u8ee2\u524d\u306e\u8ab2\u984c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u4e2d\u9577\u671f\u7684\u306a\u7d4c\u55b6\u6226\u7565\u304c\u4f1a\u793e\u9593\u3067\u5206\u65ad\u3055\u308c\u3066\u3044\u305f<br \/>\n\u30fb\u8cc7\u672c\u653f\u7b56\u3084\u7ba1\u7406\u4f53\u5236\u304c\u30d0\u30e9\u30d0\u30e9\u3060\u3063\u305f<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f<span style=\"font-size: medium; color: #333333;\">\u79fb\u8ee2<\/span><\/span>\u306e<br \/>\n\u5185\u5bb9<\/td>\n<td style=\"width: 634.705px;\">A\u793e\u30fbB\u793e\u304c\u5171\u540c\u3067\u682a\u5f0f\u79fb\u8ee2\u3092\u884c\u3044\u3001\u65b0\u8a2d\u6301\u682a\u4f1a\u793eH\u793e\u3092\u8a2d\u7acb\u3002\u4e21\u793e\u306fH\u793e\u306e100%\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f<span style=\"font-size: medium; color: #333333;\">\u79fb\u8ee2<\/span><\/span>\u5f8c<br \/>\n\u306e\u52b9\u679c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u6226\u7565\u30fb\u8ca1\u52d9\u30fb\u4eba\u4e8b\u7b49\u3092\u6301\u682a\u4f1a\u793e\u304c\u4e00\u5143\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f<br \/>\n\u30fb\u4e8b\u696d\u4f1a\u793e\u306f\u4e8b\u696d\u306b\u5c02\u5ff5\u3059\u308b\u4f53\u5236\u3078\u79fb\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f<br \/>\n\u30fb\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u3068\u52b9\u7387\u5316\u3092\u5b9f\u73fe\u3067\u304d\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u3001\u300c<strong>\u6226\u7565\u6a5f\u80fd\u306e\u96c6\u7d04\u3068\u30b0\u30eb\u30fc\u30d7\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316<\/strong>\u300d\u3068\u3044\u3046\u52b9\u679c\u304c\u898b\u3089\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\">\u4f01\u696d\u306b\u304a\u3051\u308b\u4e8b\u4f8b\uff1a<span style=\"font-size: 16px; color: #111111;\">GMO TECH\u682a\u5f0f\u4f1a\u793e\u3068<\/span>\u682a\u5f0f\u4f1a\u793e\u30c7\u30b6\u30a4\u30f3\u30ef\u30f3\u30fb\u30b8\u30e3\u30d1\u30f3\u306b\u3088\u308b\u682a\u5f0f\u79fb\u8ee2<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/gmotech.jp\/news_release\/?p=11685\" target=\"_blank\" rel=\"noopener\">\u300eGMO TECH\u3068\u30c7\u30b6\u30a4\u30f3\u30ef\u30f3\u30fb\u30b8\u30e3\u30d1\u30f3\u306e\u5171\u540c\u6301\u682a\u4f1a\u793e\u300cGMO TECH\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\u300d\u306e\u8a2d\u7acb\u3001\u304a\u3088\u3073\u7d4c\u55b6\u7d71\u5408\u5951\u7d04\u306e\u7de0\u7d50\u3068\u682a\u5f0f\u79fb\u8ee2\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300f<\/a>2025\u5e746\u67082\u65e5<\/p>\n<\/div>\n<h2 id=\"b9bw7b6earc97ozh9sdaha\"><span style=\"color: #ffffff;\">7.\u4ed6\u793e\u3092\u90e8\u5206\u7684\u306b\u5b50\u4f1a\u793e\u5316\u3057\u305f\u3044\u3068\u304d\u306f\u3010\u682a\u5f0f\u4ea4\u4ed8\u3011<\/span><\/h2>\n<p>\u300c\u4ed6\u793e\u3092\u5b50\u4f1a\u793e\u5316\u3057\u305f\u3044\u304c\u3001\u73fe\u91d1\u3067\u306f\u306a\u304f\u682a\u5f0f\u3067\u5bfe\u4fa1\u3092\u652f\u6255\u3044\u305f\u3044\u300d\u300c\u4e0a\u5834\u4f1a\u793e\u3068\u3057\u3066\u67d4\u8edf\u306aM&amp;A\u30b9\u30ad\u30fc\u30e0\u3092\u6d3b\u7528\u3057\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #e25041;\">\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d<\/span><\/strong>\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u306b\u3088\u308a\u3001\u4e0a\u5834\u4f1a\u793e\u304c\u81ea\u793e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u4ed6\u793e\u3092\u8cb7\u53ce\u30fb\u5b50\u4f1a\u793e\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u73fe\u91d1\u3092\u7528\u3044\u305a\u306b\u6226\u7565\u7684\u306aM&amp;A\u3092\u5b9f\u884c\u3067\u304d\u307e\u3059\u3002\u4e0b\u56f3\u306f\u3001\u682a\u5f0f\u4ea4\u4ed8\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/10\/DpKz3dQfyb4hgX8xWT2Ge5sMo-1752026988.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"i2jf846cgkqc3f1kwk5jeq\"><span style=\"color: #000000;\">7-1.\u682a\u5f0f\u4ea4\u4ed8\u306e\u4ed5\u7d44\u307f\u3068\u76ee\u7684<\/span><\/h3>\n<p><strong>\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d<\/strong>\u3068\u306f\u3001<strong>\u4e0a\u5834\u4f1a\u793e<\/strong>\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u5316\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u4ea4\u4ed8<\/strong>\u3059\u308b\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3067\u3059\u30022021\u5e74\u306e\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u5c0e\u5165\u3055\u308c\u3001\u73fe\u91d1\u3092\u7528\u3044\u308b\u3053\u3068\u306e\u306a\u3044\u67d4\u8edf\u306aM&amp;A\u624b\u6bb5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 16.1025%; background-color: #efefef;\">\u5b9a\u7fa9<\/td>\n<td style=\"width: 83.6371%;\">\u4e0a\u5834\u4f1a\u793e\u304c\u3001\u81ea\u793e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3057\u3066\u4ed6\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3001\u5b50\u4f1a\u793e\u5316\u3059\u308b\u65b9\u5f0f<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1025%; background-color: #efefef;\">\u5bfe\u8c61<\/td>\n<td style=\"width: 83.6371%;\">\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e\uff08\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u554f\u308f\u305a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1025%; background-color: #efefef;\">\u52b9\u679c<\/td>\n<td style=\"width: 83.6371%;\">\u5b50\u4f1a\u793e\u5316\u3068\u8cc7\u672c\u63d0\u643a\u3092\u540c\u6642\u306b\u5b9f\u73fe\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u682a\u5f0f\u4ea4\u4ed8\u3092\u884c\u3046\u76ee\u7684\u306f\u3001\u73fe\u91d1\u8ca0\u62c5\u3092\u6291\u3048\u305f\u6226\u7565\u7684M&amp;A\u306e\u5b9f\u73fe\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u4e3b\u306a\u76ee\u7684\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u6210\u9577\u5206\u91ce\u306e\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u3001\u4e8b\u696d\u62e1\u5927\u3092\u56f3\u308b<\/li>\n<li>\u73fe\u91d1\u3092\u4f7f\u308f\u305a\u306bM&amp;A\u3092\u884c\u3044\u3001\u624b\u5143\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f<\/li>\n<li>\u81ea\u793e\u682a\u3092\u4f7f\u3063\u3066\u76f8\u624b\u4f01\u696d\u3068\u9577\u671f\u7684\u306a\u95a2\u4fc2\u3092\u7bc9\u304f<\/li>\n<li>\u65e2\u5b58\u682a\u4e3b\u306e\u6301\u682a\u6bd4\u7387\u306b\u914d\u616e\u3057\u306a\u304c\u3089\u3001\u67d4\u8edf\u306b\u51fa\u8cc7\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"x9orc83zspxazhuxm4chs\">7-2.\u682a\u5f0f\u4ea4\u4ed8\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d\u306b\u306f\u3001\u300c\u8cc7\u91d1\u3092\u4f7f\u308f\u305a\u306bM&amp;A\u3092\u5b9f\u884c\u3067\u304d\u308b\u300d\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u300c\u682a\u5f0f\u306e\u5e0c\u8584\u5316\u3084\u682a\u4e3b\u3078\u306e\u8aac\u660e\u8cac\u4efb\u300d\u306a\u3069\u306e\u8ab2\u984c\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u8003\u3048\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u4e00\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2; width: 361.84px;\"><span style=\"color: #ffffff;\">\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"background-color: #54acd2; width: 405.035px;\"><span style=\"color: #ffffff;\">\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u73fe\u91d1\u3092\u4f7f\u308f\u305a\u306bM&amp;A\u304c\u53ef\u80fd\u306b\u306a\u308b<\/td>\n<td style=\"width: 405.035px;\">\u81ea\u793e\u682a\u5f0f\u306e\u5e0c\u8584\u5316\u306b\u3088\u308b\u682a\u4e3b\u4fa1\u5024\u306e\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u8cb7\u53ce\u306b\u3088\u308b\u624b\u5143\u8cc7\u91d1\u3078\u306e\u5f71\u97ff\u304c\u5c0f\u3055\u3044<\/td>\n<td style=\"width: 405.035px;\">\u682a\u4fa1\u5909\u52d5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044\uff08\u682a\u5f0f\u4fa1\u5024\u3067\u8cb7\u53ce\u984d\u304c\u6c7a\u307e\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u8fc5\u901f\u304b\u3064\u67d4\u8edf\u306a\u8cb7\u53ce\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u5bfe\u8c61\u4f01\u696d\u3068\u306e\u7d71\u5408\u5f8c\u306e\u30b7\u30ca\u30b8\u30fc\u5b9f\u73fe\u306b\u306f\u5225\u9014\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u5fc5\u8981\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 361.84px;\">\u682a\u5f0f\u3092\u4ecb\u3057\u305f\u8cc7\u672c\u63d0\u643a\u306b\u3088\u308a\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3067\u304d\u308b<\/td>\n<td style=\"width: 405.035px;\">\u4e0a\u5834\u4f1a\u793e\u3068\u3057\u3066\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u304c\u6c42\u3081\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6700\u5927\u9650\u306e\u52b9\u679c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u4ea4\u4ed8\u3059\u308b\u682a\u5f0f\u306e\u4fa1\u5024\u30fb\u4ea4\u63db\u6761\u4ef6\u306e\u59a5\u5f53\u6027\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u3001\u682a\u4e3b\u30fb\u5e02\u5834\u3078\u306e\u8aac\u660e\u8cac\u4efb\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"ne7a00rqz5da2jmj38aj\">7-3.\u682a\u5f0f\u4ea4\u4ed8\u306e\u4e8b\u4f8b\uff1aM&amp;A\u3067\u8cb7\u53ce\u3057\u305f\u4f1a\u793e\u3092\u30b0\u30eb\u30fc\u30d7\u306b\u7d44\u307f\u8fbc\u3080<\/h3>\n<p>\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d\u3092\u7528\u3044\u305f\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u4e8b\u4f8b\u3011\u4e0a\u5834\u4f01\u696d\u304c\u6210\u9577\u6027\u306e\u3042\u308b\u4f01\u696d\u3092\u682a\u5f0f\u5bfe\u4fa1\u3067\u5b50\u4f1a\u793e\u5316<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u80cc\u666f<\/td>\n<td style=\"width: 634.705px;\">\u3042\u308b\u4e0a\u5834\u4f01\u696d\u304c\u3001AI\u958b\u767a\u3092\u624b\u304c\u3051\u308b\u975e\u4e0a\u5834\u4f01\u696dC\u793e\u306b\u6ce8\u76ee\u3002\u81ea\u793e\u306e\u6210\u9577\u6226\u7565\u3068\u3057\u3066C\u793e\u306e\u6280\u8853\u529b\u3092\u7372\u5f97\u3057\u305f\u3044\u3068\u8003\u3048\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\">\u682a\u5f0f\u4ea4\u4ed8\u524d\u306e\u8ab2\u984c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u8cc7\u91d1\u3092\u4f7f\u3063\u305f\u8cb7\u53ce\u3067\u306f\u8ca1\u52d9\u30d0\u30e9\u30f3\u30b9\u304c\u60aa\u5316\u3059\u308b\u61f8\u5ff5\u304c\u3042\u308b<br \/>\n\u30fbC\u793e\u3068\u306e\u9577\u671f\u7684\u306a\u5354\u696d\u95a2\u4fc2\u3092\u7bc9\u304d\u305f\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f\u4ea4\u4ed8<\/span>\u306e<br \/>\n\u5185\u5bb9<\/td>\n<td style=\"width: 634.705px;\">\u4e0a\u5834\u4f01\u696d\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066C\u793e\u306e\u5168\u682a\u5f0f\u3092\u53d6\u5f97\u3002C\u793e\u306f\u5b8c\u5168\u5b50\u4f1a\u793e\u306b\u306a\u3063\u305f\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #efefef; width: 132.17px;\"><span style=\"font-size: medium; color: #333333;\">\u682a\u5f0f\u4ea4\u4ed8<\/span>\u5f8c<br \/>\n\u306e\u52b9\u679c<\/td>\n<td style=\"width: 634.705px;\">\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u6291\u5236\u3057\u3064\u3064M&amp;A\u3092\u5b9f\u73fe\u3067\u304d\u305f<br \/>\n\u30fb\u6280\u8853\u529b\u306e\u7372\u5f97\u306b\u3088\u308a\u65b0\u898f\u4e8b\u696d\u958b\u767a\u304c\u52a0\u901f\u3057\u305f<br \/>\n\u30fb\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u5f79\u5272\u5206\u62c5\u3068\u4eba\u6750\u4ea4\u6d41\u304c\u4fc3\u9032\u3057\u305f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u300c\u682a\u5f0f\u4ea4\u4ed8\u300d\u306b\u3088\u308a\u3001\u300c\u8cc7\u91d1\u52b9\u7387\u306e\u9ad8\u3044\u6210\u9577\u6226\u7565\u3068M&amp;A\u306e\u5b9f\u884c\u300d\u3068\u3044\u3046\u52b9\u679c\u304c\u898b\u3089\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f01\u696d\u306b\u304a\u3051\u308b\u4e8b\u4f8b\uff1a<\/span>GENDA\u306b\u3088\u308b\u30b7\u30c8\u30e9\u30e0\u682a\u53d6\u5f97<br \/>\n\u51fa\u5178\uff1a<a href=\"https:\/\/genda.jp\/wp-content\/uploads\/2024\/06\/%E6%A0%AA%E5%BC%8F%E4%BA%A4%E4%BB%98%E3%81%AB%E3%82%88%E3%82%8B%E6%A0%AA%E5%BC%8F%E4%BC%9A%E7%A4%BE%E3%82%B7%E3%83%88%E3%83%A9%E3%83%A0%E3%81%AE%E6%A0%AA%E5%BC%8F%E8%BF%BD%E5%8A%A0%E5%8F%96%E5%BE%97%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E3%81%8A%E7%9F%A5%E3%82%89%E3%81%9B.pdf\" target=\"_blank\" rel=\"noopener\">\u682a\u5f0f\u4f1a\u793eGENDA\u300c\u682a\u5f0f\u4ea4\u4ed8\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u30b7\u30c8\u30e9\u30e0\u306e\u682a\u5f0f\u8ffd\u52a0\u53d6\u5f97\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u00a0\u300d<\/a><br \/>\n2024 \u5e74\uff16\u6708 27 \u65e5<\/p>\n<\/div>\n<h2 id=\"5dukbtmxuftto9d1fjr6r\"><span style=\"color: #ffffff;\">8.\u5b9f\u969b\u306b\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<p>\u5b9f\u969b\u306b\u7d44\u7e54\u518d\u7de8\u3092\u9032\u3081\u3066\u3044\u304f\u969b\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u5b9f\u52d9\u3067\u3088\u304f\u898b\u843d\u3068\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u6ce8\u610f\u70b9<\/span>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306e\u624b\u6cd5\u304c\u6c7a\u307e\u3063\u305f\u5f8c\u306e\u5b9f\u884c\u6bb5\u968e\u306b\u304a\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u3055\u307e\u3056\u307e\u306a\u8ab2\u984c\u304c\u6d6e\u304b\u3073\u4e0a\u304c\u3063\u3066\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306e<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u6ce8\u610f\u70b9\u3084\u30ea\u30b9\u30af\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u3001\u5c02\u9580\u5bb6\u306e\u95a2\u4e0e\u306e\u3082\u3068\u3001\u614e\u91cd\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068<\/span><\/span><\/strong>\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"4lddhtz5ayl2sen5517roo\">8-1.\u7a0e\u52d9\u4e0a\u306e\u30df\u30b9\u3092\u898b\u843d\u3068\u3057\u3084\u3059\u3044<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u306b\u306f\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u9069\u683c\u8981\u4ef6\u300d\u304c\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u307e\u3059\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u3001\u591a\u984d\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u6ce8\u610f\u70b9\u306e\u4e00\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9069\u683c\u5408\u4f75\u30fb\u9069\u683c\u5206\u5272\u30fb\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u306e\u5224\u5b9a\u30df\u30b9<\/li>\n<li>\n<p>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u53ef\u5426\u306e\u8aa4\u8a8d<\/p>\n<\/li>\n<li>\n<p>\u7a0e\u52d9\u4e0a\u306e\u300c\u652f\u914d\u95a2\u4fc2\u300d\u3084\u300c\u4e8b\u696d\u95a2\u9023\u6027\u300d\u306e\u5224\u65ad\u306e\u8aa4\u308a<\/p>\n<\/li>\n<li>\n<p>\u30b0\u30eb\u30fc\u30d7\u5185\u53d6\u5f15\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3084\u5bc4\u9644\u91d1\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u306a\u3057\u306b\u9032\u3081\u305f\u7d50\u679c\u3001\u6570\u5343\u4e07\u5186\u5358\u4f4d\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u30b1\u30fc\u30b9\u300d\u3082\u3042\u308a\u307e\u3059\u3002<strong><span class=\"f-marker-w\">\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u6bb5\u968e\u304b\u3089\u7a0e\u7406\u58eb\u3084FAS\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306e\u95a2\u4e0e\u304c\u5fc5\u9808<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"yjvj5wkv5kl2efkj8ako16\">8-2.\u60f3\u5b9a\u3088\u308a\u3082\u30b3\u30b9\u30c8\u304c\u81a8\u3089\u307f\u3084\u3059\u3044<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u306b\u306f\u3001\u8868\u9762\u4e0a\u306e\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30b3\u30b9\u30c8\u3060\u3051\u3067\u306a\u304f\u3001\u898b\u3048\u306b\u304f\u3044\u300c\u9593\u63a5\u30b3\u30b9\u30c8\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u5951\u7d04\u30fb\u767b\u8a18\u30fb\u30e9\u30a4\u30bb\u30f3\u30b9\u7b49\u306e\u5909\u66f4\u306b\u4f34\u3046\u8cbb\u7528<\/p>\n<\/li>\n<li>\n<p>\u30b7\u30b9\u30c6\u30e0\u30fb\u5e33\u7968\u30fb\u7d4c\u7406\u51e6\u7406\u306e\u518d\u8a2d\u8a08\u8cbb\u7528<\/p>\n<\/li>\n<li>\n<p>\u5f93\u696d\u54e1\u8aac\u660e\u3084\u79fb\u7ba1\u5bfe\u5fdc\u306b\u304b\u304b\u308b\u4eba\u4ef6\u8cbb\u30fb\u6559\u80b2\u30b3\u30b9\u30c8<\/p>\n<\/li>\n<li>\n<p>\u5404\u7a2e\u5c02\u9580\u5bb6\u3078\u306e\u5831\u916c\uff08\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u30fbFA \u7b49\uff09\u3000\u306a\u3069<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u3068\u304f\u306b\u3001\u65b0\u4f1a\u793e\u306e\u8a2d\u7acb\u3084\u8907\u6570\u90e8\u9580\u306e\u518d\u7d71\u5408\u304c\u4f34\u3046\u5834\u5408\u306f\u3001\u521d\u671f\u898b\u7a4d\u306e1.5\uff5e2\u500d\u306b\u81a8\u3089\u3080\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001<strong><span class=\"f-marker-w\">\u3042\u3089\u304b\u3058\u3081\u300c\u30d0\u30c3\u30d5\u30a1\u4e88\u7b97\u300d\u306e\u78ba\u4fdd\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"bazl8xgepnjby5968p0pmt\">8-3.\u793e\u5185\u4f53\u5236\u3084\u5236\u5ea6\u304c\u8ffd\u3044\u3064\u304b\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308b<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u306f\u7d44\u7e54\u56f3\u3084\u306e\u5909\u66f4\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u65e5\u3005\u306e\u696d\u52d9\u30fb\u4eba\u54e1\u914d\u7f6e\u30fb\u696d\u7e3e\u8a55\u4fa1\u306a\u3069\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u793e\u5185\u5236\u5ea6\u3084\u4f53\u5236\u304c\u8ffd\u3044\u3064\u304b\u305a\u3001\u6df7\u4e71\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4e00\u4f8b\u3092\u6319\u3052\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u7d71\u5408\u5f8c\u306e\u696d\u52d9\u30d5\u30ed\u30fc\u4e0d\u6574\u5408\u3084\u5f79\u5272\u304c\u66d6\u6627\u306b\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u7ba1\u7406\u90e8\u9580\uff08\u7d4c\u7406\u30fb\u4eba\u4e8b\u30fb\u7dcf\u52d9\u306a\u3069\uff09\u304c\u91cd\u8907\u3057\u305f\u308a\u4eba\u624b\u4e0d\u8db3\u306b\u306a\u308b<\/p>\n<\/li>\n<li>\n<p>\u8a55\u4fa1\u5236\u5ea6\u3084\u793e\u5185\u30eb\u30fc\u30eb\u306e\u7d71\u4e00\u304c\u8ffd\u3044\u3064\u304b\u305a\u3001\u904b\u7528\u306b\u652f\u969c\u304c\u51fa\u308b<\/p>\n<\/li>\n<li>\n<p>\u73fe\u5834\u793e\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u4f4e\u4e0b\u3057\u96e2\u8077\u304c\u5897\u52a0\u3059\u308b<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u306b\u306f\u3001<strong><span class=\"f-marker-w\">\u5236\u5ea6\u8a2d\u8a08\u30fb\u4eba\u4e8b\u9762\u306e\u6e96\u5099\u3092\u30b9\u30ad\u30fc\u30e0\u691c\u8a0e\u6bb5\u968e\u304b\u3089\u4e26\u884c\u3057\u3066\u884c\u3046\u3053\u3068<\/span><\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"mlmpmvr78tpcn8hmqxl5\">8-4.\u50b5\u6a29\u8005\u30fb\u682a\u4e3b\u3068\u306e\u8abf\u6574\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3042\u308b<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066\u306f\u3001\u5916\u90e8\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u306e\u5f71\u97ff\u306b\u3082\u5341\u5206\u914d\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u304c\u9045\u308c\u308b\u3068\u3001\u53d6\u5f15\u306e\u4fe1\u983c\u55aa\u5931\u3084\u6cd5\u7684\u30c8\u30e9\u30d6\u30eb\u306b\u3064\u306a\u304c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\uff08\u516c\u544a\u30fb\u50ac\u544a\uff09\u306e\u5b9f\u65bd<\/p>\n<\/li>\n<li>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u7279\u5225\u6c7a\u8b70\u3084\u53cd\u5bfe\u682a\u4e3b\u3078\u306e\u5bfe\u5fdc<\/p>\n<\/li>\n<li>\n<p>\u53d6\u5f15\u5148\u3078\u306e\u5951\u7d04\u5909\u66f4\u901a\u77e5<\/p>\n<\/li>\n<li>\n<p>\u91d1\u878d\u6a5f\u95a2\u30fb\u76e3\u7763\u5b98\u5e81\u3078\u306e\u8aac\u660e\u3084\u8a31\u8a8d\u53ef\u306e\u5909\u66f4<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u6cd5\u7684\u306b\u306f\u4e0d\u8981\u300d\u3067\u3082\u3001<strong><span class=\"f-marker-w\">\u5b9f\u52d9\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u4fdd\u3064\u305f\u3081\u306e\u8aac\u660e\u3084\u8abf\u6574\u304c\u4e0d\u53ef\u6b20<\/span><\/strong>\u3067\u3059\u3002\u7279\u306b\u4e2d\u5c0f\u4f01\u696d\u3084\u975e\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u95a2\u4fc2\u8005\u3078\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u8cea\u304c\u3001\u518d\u7de8\u306e\u6210\u5426\u3092\u5de6\u53f3\u3059\u308b\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"pmhf5bxuto6h9x7xj4k2b\"><span style=\"color: #ffffff;\">9.\u7a0e\u52d9\u4e0a\u306e\u512a\u9047\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u300d\u3068\u306f<br \/>\n<\/span><\/h2>\n<p>\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u969b\u3001\u7a0e\u52d9\u4e0a\u3067\u7279\u306b\u91cd\u8981\u306a\u6982\u5ff5\u304c<strong><span style=\"color: #e25041;\">\u300c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u300d<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-title attention-p\">\u201c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u3068\u306f\u201d<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u300c\u5408\u4f75\u300d\u300c\u5206\u5272\u300d\u300c\u682a\u5f0f\u4ea4\u63db\u300d\u306a\u3069\u306e\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066\u3001<strong>\u4e00\u5b9a\u306e\u8981\u4ef6\uff08\u9069\u683c\u8981\u4ef6\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308a\u3001\u8cc7\u7523\u306e\u79fb\u8ee2\u3084\u682a\u5f0f\u306e\u4ea4\u4ed8\u306b\u304b\u304b\u308b\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u3092\u300c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u306b\u3088\u3063\u3066\u3001\u7a0e\u8ca0\u62c5\u306e\u6709\u7121\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u6642\u304b\u3089\u7a0e\u52d9\u8981\u4ef6\u306e\u691c\u8a0e\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u9069\u683c\u8981\u4ef6\u306f\u4f1a\u793e\u540c\u58eb\u306e\u95a2\u4fc2\u6027\u3084\u4e8b\u696d\u306e\u3064\u306a\u304c\u308a\u306a\u3069\u3001\u5b9f\u8cea\u7684\u306a\u4e2d\u8eab\u307e\u3067\u7d30\u304b\u304f\u5224\u65ad\u3059\u308b\u5fc5\u8981<\/span><\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u8868\u9762\u4e0a\u306f\u554f\u984c\u304c\u306a\u3055\u305d\u3046\u306b\u898b\u3048\u3066\u3082\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u306a\u304c\u3089\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306b\u95a2\u3059\u308b\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u3064\u3044\u3066\u7c21\u6f54\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b \u7d44\u7e54\u518d\u7de8\u306e\u9069\u683c\u8981\u4ef6\u30fb\u5224\u5b9a\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044<br data-start=\"349\" data-end=\"352\" \/><br \/>\n\u95a2\u9023\u8a18\u4e8b\uff1a<span style=\"color: #e25041;\"><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/reorganization-eligibility-requirements\" target=\"_blank\" rel=\"noopener\">\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u9069\u683c\u8981\u4ef6\u3068\u306f\uff1a\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/span><\/p>\n<h3 id=\"27415pmjgrr45dy0dyxqgd\">9-1.\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u306a\u308b\u305f\u3081\u306e3\u3064\u306e\u57fa\u672c\u30d1\u30bf\u30fc\u30f3<\/h3>\n<p>\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u57fa\u672c\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 34.521%; background-color: #efefef;\">\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408<\/td>\n<td style=\"width: 65.3488%;\">\u5408\u4f75\u7b49\u3067\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u969b\u306b\u3001\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u8ab2\u7a0e\u304c\u751f\u3058\u306a\u3044\u6271\u3044\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.521%; background-color: #efefef;\">\u652f\u914d\u95a2\u4fc2\u304c\u5f62\u6210\u3055\u308c\u308b\u5834\u5408<\/td>\n<td style=\"width: 65.3488%;\">\u5f15\u7d99\u304e\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3001\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.521%; background-color: #efefef;\">\u4e8b\u696d\u95a2\u9023\u6027\u304c\u3042\u308b\u5834\u5408<\/td>\n<td style=\"width: 65.3488%;\">\u652f\u914d\u95a2\u4fc2\u304c\u306a\u304f\u3066\u3082\u3001\u4e8b\u696d\u306b\u95a2\u9023\u6027\u304c\u3042\u308b\u6cd5\u4eba\u540c\u58eb\u306e\u518d\u7de8\u3067\u3042\u308c\u3070\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u683c\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9069\u683c\u8981\u4ef6\u306e\u5224\u5b9a\u306b\u306f\u3001\u624b\u7d9a\u304d\u306e\u5f62\u5f0f\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u540c\u58eb\u306e\u95a2\u4fc2\u3084\u4e8b\u696d\u306e\u5b9f\u614b\u3082\u3042\u308f\u305b\u3066\u898b\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"mm4odk3rp89vje1pdg55o\">9-2.\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5927\u304d\u306a\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002\u4e00\u4f8b\u3068\u3057\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 45.4427%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"width: 54.2969%; background-color: #54acd2;\"><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.4427%;\">\u8cc7\u7523\u8b72\u6e21\u76ca\u8ab2\u7a0e\u306e\u7e70\u5ef6\uff08\u975e\u8ab2\u7a0e\u6271\u3044\uff09\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 54.2969%;\">\u518d\u7de8\u306b\u4f34\u3046\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u76ca\u304c\u767a\u751f\u3057\u3066\u3082\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.4427%;\">\u682a\u5f0f\u306e\u4ea4\u4ed8\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u56de\u907f\u304c\u3067\u304d\u308b<\/td>\n<td style=\"width: 54.2969%;\">\u5408\u4f75\u7b49\u3067\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u969b\u306b\u3001\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u8ab2\u7a0e\u304c\u751f\u3058\u306a\u3044\u6271\u3044\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.4427%;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u3067\u304d\u308b\uff08\u4e00\u5b9a\u6761\u4ef6\u4e0b\uff09<\/td>\n<td style=\"width: 54.2969%;\">\u5f15\u7d99\u304e\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3001\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 45.4427%;\">\u95a2\u9023\u4f1a\u793e\u9593\u53d6\u5f15\u3068\u540c\u69d8\u306b\u6271\u308f\u308c\u308b<\/td>\n<td style=\"width: 54.2969%;\">\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u3068\u3057\u3066\u3001\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u512a\u9047\u63aa\u7f6e\u306b\u3088\u308a\u3001\u518d\u7de8\u6642\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u6291\u3048\u3064\u3064\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u518d\u69cb\u7bc9\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"sqtl4zp75osj32bmvzz1s\">9-3.\u975e\u9069\u683c\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u30ea\u30b9\u30af<\/h3>\n<p>\u4e00\u65b9\u3067\u3001\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u5834\u5408\uff08\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\uff09\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #54acd2; width: 47.342%;\"><span style=\"color: #ffffff;\">\u975e\u9069\u683c\u306b\u3088\u308b\u4e3b\u306a\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"background-color: #54acd2; width: 52.5278%;\"><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.342%;\">\u8b72\u6e21\u76ca\u8ab2\u7a0e\u304c\u5373\u6642\u767a\u751f\u3059\u308b<\/td>\n<td style=\"width: 52.5278%;\">\u8cc7\u7523\u79fb\u8ee2\u306b\u3088\u308a\u3001\u8b72\u6e21\u76ca\u8ab2\u7a0e\u304c\u5373\u5ea7\u306b\u767a\u751f\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.342%;\">\u682a\u5f0f\u306e\u4ea4\u4ed8\u304c\u300c\u6642\u4fa1\u8a55\u4fa1\u300d\u3055\u308c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b<\/td>\n<td style=\"width: 52.5278%;\">\u682a\u5f0f\u4ea4\u4ed8\u306e\u969b\u3001\u6642\u4fa1\u30d9\u30fc\u30b9\u3067\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u6271\u3044\u3068\u306a\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.342%;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u4e0d\u53ef\u80fd\u3068\u306a\u308b<\/td>\n<td style=\"width: 52.5278%;\">\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u304c\u4e00\u5207\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.342%;\">\u7a0e\u52d9\u51e6\u7406\u304c\u7169\u96d1\u5316\u3059\u308b<\/td>\n<td style=\"width: 52.5278%;\">\u9069\u683c\u518d\u7de8\u3068\u6bd4\u8f03\u3057\u3066\u3001\u7a0e\u52d9\u7533\u544a\u3084\u51e6\u7406\u304c\u8907\u96d1\u306b\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>M&amp;A\u3084\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u3067\u300c\u4f55\u3068\u306a\u304f\u652f\u914d\u3057\u3066\u3044\u308b\u300d\u3068\u601d\u3063\u3066\u9032\u3081\u305f\u7d50\u679c\u3001\u5b9f\u306f\u9069\u683c\u3067\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u4e8b\u4f8b\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u9069\u683c\u7d44\u7e54\u518d\u7de8\u3092\u6210\u7acb\u3055\u305b\u308b\u306b\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306e\u76ee\u7684\u3084\u30b9\u30ad\u30fc\u30e0\u3092\u5b9a\u3081\u308b\u521d\u671f\u6bb5\u968e\u3067\u306e\u7a0e\u52d9\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u30b9\u30ad\u30fc\u30e0\u691c\u8a0e\u306e\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u3001\u5236\u5ea6\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u9032\u3081\u308b\u3053\u3068\u304c\u3001\u518d\u7de8\u306e\u6210\u529f\u3068\u30ea\u30b9\u30af\u56de\u907f\u306e\u30ab\u30ae\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"6vxnpjvmi1qxgr1oubhomq\"><span style=\"color: #ffffff;\">10.\u7d44\u7e54\u518d\u7de8\u3092\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8<br \/>\n<\/span><\/h2>\n<p>\u7d44\u7e54\u518d\u7de8\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u3067\u304d\u308b\u3060\u3051\u65e9\u3044\u6bb5\u968e\u3067\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u4f1a\u8a08\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3001\u6210\u529f\u306e\u30ab\u30ae<\/span><\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br data-start=\"155\" data-end=\"158\" \/><br \/>\n\u7d44\u7e54\u518d\u7de8\u306f\u4e00\u5ea6\u6c7a\u3081\u305f\u30b9\u30ad\u30fc\u30e0\u3084\u610f\u601d\u6c7a\u5b9a\u3092\u5f8c\u304b\u3089\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u521d\u671f\u8a2d\u8a08\u306e\u6bb5\u968e\u3067\u6210\u5426\u304c\u6c7a\u307e\u308b\u30b1\u30fc\u30b9\u304c\u975e\u5e38\u306b\u591a\u3044<\/span><\/span><\/strong>\u304b\u3089\u3067\u3059\u3002\u307e\u305f\u3001\u7d44\u7e54\u518d\u7de8\u306e\u5b9f\u52d9\u3092\u7d4c\u9a13\u3059\u308b\u62c5\u5f53\u8005\u306f\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u793e\u5185\u306e\u77e5\u898b\u3060\u3051\u3067\u9032\u3081\u308b\u3068\u898b\u843d\u3068\u3057\u3084\u30ea\u30b9\u30af\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u601d\u3063\u3066\u3044\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u4e8b\u696d\u306e\u95a2\u9023\u6027\u304c\u8a8d\u3081\u3089\u308c\u305a\u3001\u518d\u7de8\u5f8c\u306b\u591a\u984d\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f<\/li>\n<li>\u7d71\u5408\u30b9\u30ad\u30fc\u30e0\u3092\u6c7a\u3081\u305f\u5f8c\u306b\u682a\u4e3b\u69cb\u6210\u3084\u5951\u7d04\u6761\u4ef6\u306b\u4e0d\u6574\u5408\u304c\u898b\u3064\u304b\u308a\u3001\u518d\u5ea6\u306e\u7dcf\u4f1a\u958b\u50ac\u3084\u624b\u7d9a\u304d\u306e\u3084\u308a\u76f4\u3057\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u7d44\u7e54\u518d\u7de8\u3092\u691c\u8a0e\u3057\u59cb\u3081\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u3001\u6210\u529f\u306b\u76f4\u7d50\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u5177\u4f53\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"mltzatrt7y8szzgh3ooeu\">10-1.\u81ea\u793e\u306b\u5408\u3063\u305f\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u304c\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u6700\u3082\u9069\u3057\u305f\u518d\u7de8\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\uff11\u7ae0\u304b\u3089\u89e3\u8aac\u3057\u3066\u3044\u308b\u901a\u308a\u3001\u7d44\u7e54\u518d\u7de8\u306b\u306f\u591a\u69d8\u306a\u624b\u6cd5\u304c\u3042\u308a\u3001\u6700\u9069\u306a\u65b9\u6cd5\u306f\u4f1a\u793e\u3054\u3068\u306e\u4e8b\u696d\u69cb\u9020\u3084\u682a\u4e3b\u69cb\u6210\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u89aa\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4f01\u696d\u3068\u3001\u72ec\u7acb\u3057\u305f\u4e8b\u696d\u4f1a\u793e\u540c\u58eb\u3067\u306f\u3001\u540c\u3058\u76ee\u7684\u3067\u3082\u9069\u5207\u306a\u518d\u7de8\u624b\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u7d4c\u55b6\u6226\u7565\u3084\u682a\u4e3b\u69cb\u6210\u3092\u8e0f\u307e\u3048\u3066\u3001\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u30b9\u30ad\u30fc\u30e0\u3092\u63d0\u6848\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u30b9\u30ad\u30fc\u30e0\u9078\u5b9a\u306e\u6bb5\u968e\u304b\u3089\u5c02\u9580\u5bb6\u3092\u4ea4\u3048\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u52b9\u679c\u7684\u306a\u7d44\u7e54\u518d\u7de8\u304c\u53ef\u80fd<\/span><\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"l1mwo1k1v31lpf2qb5t3\">10-2.\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u30b3\u30b9\u30c8\u3092\u4e8b\u524d\u306b\u53ef\u8996\u5316\u3067\u304d\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7a0e\u91d1\u30ea\u30b9\u30af\u3084\u30b3\u30b9\u30c8\u306e\u300c\u53ef\u8996\u5316\u300d\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u9069\u683c\u8981\u4ef6\u306e\u6709\u7121\u3084\u7a0e\u52d9\u51e6\u7406\u306f\u3001\u518d\u7de8\u306e\u6210\u5426\u3060\u3051\u3067\u306a\u304f\u3001\u6570\u5343\u4e07\u5186\u301c\u6570\u5104\u5186\u898f\u6a21\u306e\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u8cbb\u7528\u5dee\u3092\u751f\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br data-start=\"572\" data-end=\"575\" \/><br \/>\n\u5c02\u9580\u5bb6\u306e\u95a2\u4e0e\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u30ea\u30b9\u30af\u30fb\u624b\u7d9a\u304d\u30b3\u30b9\u30c8\u30fb\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6271\u3044\u7b49\u3092\u4e8b\u524d\u306b\u6570\u5024\u3067\u628a\u63e1\u3067\u304d\u3001\u7d4c\u55b6\u5224\u65ad\u304c\u6b63\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u7a0e\u52d9\u9762\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3001\u5b89\u5fc3\u3057\u3066\u518d\u7de8\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u521d\u671f\u6bb5\u968e\u304b\u3089\u306e\u76f8\u8ac7\u304c\u30ab\u30ae<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"gs6hj2nwxyn34ah0s3cn7a\">10-3.\u793e\u5185\u5468\u77e5\u306e\u305f\u3081\u306e\u6e96\u5099\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b<\/h3>\n<p>\u793e\u5185\u8aac\u660e\u3084\u8abf\u6574\u3082\u652f\u63f4\u3067\u304d\u308b\u305f\u3081\u3001<strong><span style=\"color: #e25041;\">\u5408\u610f\u5f62\u6210\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306f\u3001\u95a2\u4fc2\u3059\u308b\u793e\u54e1\u30fb\u5f79\u54e1\u30fb\u90e8\u9580\u304c\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u793e\u5185\u8aac\u660e\u3084\u8abf\u6574\u3082\u8907\u96d1\u3067\u3059\u3002<br data-start=\"712\" data-end=\"715\" \/><br \/>\n\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7d44\u7e54\u56f3\u30fb\u696d\u52d9\u30d5\u30ed\u30fc\u30fbFAQ\u30fb\u8aac\u660e\u8cc7\u6599\u306a\u3069\u306e\u4f5c\u6210\u652f\u63f4\u3092\u901a\u3058\u3066\u3001\u793e\u5185\u5408\u610f\u306e\u5f62\u6210\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u793e\u5185\u306e\u6df7\u4e71\u3092\u9632\u304e\u3001\u518d\u7de8\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u306b\u306f\u3001\u5916\u90e8\u652f\u63f4\u306e\u6d3b\u7528\u304c\u52b9\u679c\u7684<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"c17oa4lptvr17h8t9yrrwc\">10-4.\u300c\u4f34\u8d70\u578b\u652f\u63f4\u300d\u306b\u3088\u308a\u629c\u3051\u6f0f\u308c\u306a\u304f\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p>\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3059\u308b\u3053\u3068\u3067\u3001<strong><span style=\"color: #e25041;\">\u7d44\u7e54\u518d\u7de8\u306b\u5fc5\u8981\u306a\u30d7\u30ed\u30bb\u30b9\u3092\u629c\u3051\u6f0f\u308c\u306a\u304f\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u3060\u3051\u3067\u306a\u304f\u3001\u516c\u544a\u3001\u50b5\u6a29\u8005\u5bfe\u5fdc\u3001\u5951\u7d04\u30fb\u767b\u8a18\u5909\u66f4\u3001\u7a0e\u52d9\u7533\u544a\u306a\u3069\u3001\u518d\u7de8\u306b\u306f\u591a\u6570\u306e\u30bf\u30b9\u30af\u30fb\u671f\u9650\u7ba1\u7406\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c02\u9580\u5bb6\u3068\u30c1\u30fc\u30e0\u3092\u7d44\u3080\u3053\u3068\u3067\u3001\u5b9f\u884c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u6cbf\u3063\u3066\u6f0f\u308c\u306a\u304f\u9032\u884c\u7ba1\u7406\u3067\u304d\u308b\u4f53\u5236\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u518d\u7de8\u3092\u78ba\u5b9f\u306b\u6210\u529f\u3055\u305b\u308b\u306b\u306f\u3001\u5b9f\u884c\u9762\u3067\u3082\u30d7\u30ed\u306e\u529b\u304c\u4e0d\u53ef\u6b20<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<h3 id=\"rx7uodvz881kksnl75qnk\">10-5.PMI\uff08\u7d71\u5408\u5f8c\uff09\u307e\u3067\u898b\u636e\u3048\u305f\u652f\u63f4\u304c\u53ef\u80fd\u306b\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u518d\u7de8\u5f8c\u306ePMI\uff08\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\uff09\u307e\u3067\u4e00\u8cab\u3057\u3066\u652f\u63f4\u3092\u53d7\u3051\u3089\u308c<\/span><\/strong>\u3001\u518d\u7de8\u306e\u52b9\u679c\u3092\u6700\u5927\u9650\u306b\u5f15\u304d\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u518d\u7de8\u306e\u6210\u679c\u306f\u3001\u518d\u7de8\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u5f8c\u306ePMI\uff08Post Merger Integration\uff09\u3067\u6c7a\u307e\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3089\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306f\u3001\u5236\u5ea6\u7d71\u5408\u3001\u4eba\u4e8b\u914d\u7f6e\u3001\u696d\u52d9\u30d5\u30ed\u30fc\u6574\u5099\u306a\u3069\u3001\u518d\u7de8\u5f8c\u306e\u5b9f\u52d9\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u6642\u7684\u306a\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u3060\u3051\u3067\u306a\u304f\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u9577\u671f\u7684\u306a\u7d44\u7e54\u306e\u5b89\u5b9a\u3068\u6210\u9577\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\n<\/span><\/strong><\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a\u300c\u306a\u305cPMI\u304cM\uff06A\u306e\u6210\u5426\u3092\u5206\u3051\u308b\u306e\u304b\uff1f\u305d\u306e\u91cd\u8981\u6027\u3092\u89e3\u8aac\u300d<\/p>\n<h3 id=\"6zrdloq9chhniwq2o9h8d\">10-6.\u7d44\u7e54\u518d\u7de8\u306e\u5b9f\u884c\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u7169\u96d1\u306a\u624b\u7d9a\u304d\u3092\u52b9\u7387\u7684\u306b\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u6cd5\u52d9\u30fb\u7a0e\u52d9\u30fb\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u3001\u81ea\u793e\u306e\u307f\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u306f\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u5951\u7d04\u66f8\u4f5c\u6210\u3001\u682a\u4e3b\u7dcf\u4f1a\u904b\u55b6\u3001\u767b\u8a18\u3001\u7a0e\u52d9\u7533\u544a\u3001\u5f53\u5c40\u3078\u306e\u5c4a\u51fa\u306a\u3069\u3001\u5c02\u9580\u5bb6\u306b\u4efb\u305b\u308b\u3053\u3068\u3067\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<br data-start=\"1219\" data-end=\"1222\" \/><br \/>\n<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u9650\u3089\u308c\u305f\u793e\u5185\u30ea\u30bd\u30fc\u30b9\u3092\u6709\u52b9\u6d3b\u7528\u3057\u3001\u30df\u30b9\u306a\u304f\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081<\/span><\/span><\/strong>\u306b\u3001\u5c02\u9580\u5bb6\u306e\u652f\u63f4\u306f\u975e\u5e38\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h2 id=\"9zctn68pv4chmr8u94zpb\"><span style=\"color: #ffffff;\">11.\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u7d44\u7e54\u518d\u7de8\u3092\u30c8\u30fc\u30bf\u30eb\u3067\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3067\u304d\u308b<br \/>\n<\/span><\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3001\u7d44\u7e54\u518d\u7de8\u306f\u76ee\u7684\u3084\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u624b\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u691c\u8a0e\u3059\u3079\u304d\u8ad6\u70b9\u3082\u300c\u6226\u7565\u300d\u300c\u7a0e\u52d9\u300d\u300c\u6cd5\u52d9\u300d\u300c\u4f1a\u8a08\u300d\u300c\u4eba\u4e8b\u300d\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\"><strong>\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/strong><\/a>\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u306e\u5f37\u56fa\u306a\u9023\u643a\u4f53\u5236\u3092\u6d3b\u304b\u3057\u3001\u521d\u671f\u306e\u69cb\u60f3\u6bb5\u968e\u304b\u3089\u5b9f\u884c\u30fb\u7d71\u5408\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u307e\u3067\u3001\u7d44\u7e54\u518d\u7de8\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"ik4oe1itmgqz6uytxhfj28\">11-1.\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u3068\u306e\u9023\u643a\u306b\u3088\u308a\u300c\u7a0e\u52d9\u300d\u3084\u300c\u6cd5\u52d9\u300d\u306e\u30b5\u30dd\u30fc\u30c8\u3082\u3067\u304d\u308b<\/h3>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u3067\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u306e\u9023\u643a\u4f53\u5236\u306b\u3088\u308a\u3001\u7a0e\u52d9\u30fb\u6cd5\u52d9\u3092\u542b\u3081\u305f\u7dcf\u5408\u7684\u306a\u652f\u63f4\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u3067\u306f\u3001\u30b9\u30ad\u30fc\u30e0\u8a2d\u8a08\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u51e6\u7406\u3084\u6cd5\u7684\u5bfe\u5fdc\u3001\u5951\u7d04\u8abf\u6574\u306a\u3069\u591a\u89d2\u7684\u306a\u8ad6\u70b9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5c02\u9580\u5bb6\u3092\u5916\u90e8\u306b\u500b\u5225\u3067\u63a2\u3059\u624b\u9593\u3092\u7701\u304d\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u4e00\u8cab\u3057\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u304c\u5927\u304d\u306a\u5f37\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u8ca1\u52d9\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3057\u305f\u5f8c\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u9867\u554f\u5951\u7d04\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3001\u518d\u7de8\u5f8c\u306e\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u7533\u544a\u696d\u52d9\u3082\u7d99\u7d9a\u3057\u3066\u5bfe\u5fdc\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u300c\u8fbb\u30fb\u672c\u90f7\u300d\u30b0\u30eb\u30fc\u30d7\u306e\u7dcf\u5408\u529b\u3092\u6d3b\u304b\u3057\u3001\u7d44\u7e54\u518d\u7de8\u306e\u5168\u30d7\u30ed\u30bb\u30b9\u3092\u4e00\u8cab\u3057\u3066\u5b89\u5fc3\u3057\u3066\u4efb\u305b\u3089\u308c\u308b\u4f53\u5236\u3092\u6574\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/strong><\/p>\n<h3 id=\"44t675sr911z71lp47qaym\">11-2.\u591a\u5f69\u306a\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/h3>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u5c02\u9580\u9818\u57df\u3068\u696d\u754c\u7d4c\u9a13\u3092\u6301\u3064\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u304c\u5728\u7c4d\u3057\u3066\u304a\u308a\u3001\u6df1\u304f\u5e83\u3044\u8996\u70b9\u3067\u306e\u63d0\u6848\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306f\u5358\u306a\u308b\u5236\u5ea6\u7406\u89e3\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308a\u3001\u5b9f\u52d9\u7684\u306a\u843d\u3068\u3057\u7a74\u3084\u696d\u754c\u7279\u6709\u306e\u6163\u7fd2\u3082\u52a0\u5473\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002FAS\u306b\u306f\u3001\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u91d1\u878d\u30fb\u6cd5\u52d9\u306a\u3069\u591a\u5f69\u306a\u30d0\u30c3\u30af\u30dc\u30fc\u30f3\u3092\u6301\u3064\u30e1\u30f3\u30d0\u30fc\u304c\u5728\u7c4d\u3057\u3066\u304a\u308a\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3054\u3068\u306e\u80cc\u666f\u306b\u5408\u308f\u305b\u305f\u652f\u63f4\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><span class=\"f-marker-w\"><strong>\u300c<\/strong><\/span><strong><span class=\"f-marker-y\"><strong><span class=\"f-marker-w\">\u591a\u89d2\u7684\u306a\u5c02\u9580\u6027\u300d\u3068\u300c\u696d\u754c\u7406\u89e3\u300d\u3092\u5f37\u307f\u3068\u3057\u3066\u3001\u6700\u9069\u306a\u7d44\u7e54\u518d\u7de8\u3092\u63d0\u6848\u30fb\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/strong><\/span><\/strong><\/p>\n<h3 id=\"5uloszftuarrcs7hzjop2a\">11-3.\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u5927\u624b\u30fb\u696d\u754c\u3092\u554f\u308f\u305a\u67d4\u8edf\u306b\u5bfe\u5fdc\u304c\u3067\u304d\u308b<\/h3>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u306f\u3001\u4f01\u696d\u898f\u6a21\u3084\u696d\u7a2e\u306b\u95a2\u4fc2\u306a\u304f\u3001\u3042\u3089\u3086\u308b\u7d44\u7e54\u518d\u7de8\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306e\u80cc\u666f\u3084\u8ab2\u984c\u306f\u4f01\u696d\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u3067\u306f\u3001\u5927\u624b\u4f01\u696d\u306e\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u518d\u7de8\u304b\u3089\u3001\u7d44\u7e54\u518d\u7de8\u306b\u521d\u3081\u3066\u53d6\u308a\u7d44\u3080\u4e2d\u5c0f\u4f01\u696d\u307e\u3067\u3001\u67d4\u8edf\u304b\u3064\u4e01\u5be7\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306b\u84c4\u7a4d\u3055\u308c\u305f\u4e8b\u4f8b\u306a\u3069\u304c\u3042\u308b\u3053\u3068\u3082\u5f37\u307f\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u518d\u7de8\u7d4c\u9a13\u306e\u306a\u304b\u3063\u305f\u5730\u65b9\u306e\u4e2d\u5805\u4f01\u696d\u304b\u3089\u306e\u76f8\u8ac7\u306b\u5bfe\u3057\u3001\u30b9\u30ad\u30fc\u30e0\u306e\u57fa\u672c\u304b\u3089\u4e01\u5be7\u306b\u8aac\u660e\u30fb\u8a2d\u8a08\u3057\u3001\u3055\u3089\u306b\u5b9f\u884c\u5f8c\u306e\u7ba1\u7406\u4f53\u5236\u3065\u304f\u308a\u307e\u3067\u652f\u63f4\u3092\u884c\u3063\u305f\u5b9f\u7e3e\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u696d\u754c\u3084\u7d4c\u9a13\u306e\u6709\u7121\u3092\u554f\u308f\u305a\u3001\u73fe\u5834\u306b\u5373\u3057\u305f\u63d0\u6848\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-w\">\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d4c\u9a13\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u305e\u308c\u306e\u5b9f\u60c5\u306b\u5408\u3063\u305f\u6700\u9069\u306a\u518d\u7de8\u652f\u63f4\u3092\u67d4\u8edf\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<h3 id=\"olha6p3vvi4ci6uvknzqy\">11-4.\u30d2\u30a2\u30ea\u30f3\u30b0\u304b\u3089\u5b9f\u884c\u5f8c\u306e\u30d5\u30a9\u30ed\u30fc\u307e\u3067\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u3067\u304d\u308b<\/h3>\n<p><a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306e\u521d\u671f\u30d5\u30a7\u30fc\u30ba\u304b\u3089\u5b9f\u884c\u5f8c\u306e\u5b9a\u7740\u652f\u63f4\u307e\u3067\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d44\u7e54\u518d\u7de8\u306f\u300c\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u3093\u3067\u7d42\u308f\u308a\u300d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u518d\u7de8\u5f8c\u306e\u5236\u5ea6\u904b\u7528\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u6574\u5099\u3001\u95a2\u4fc2\u8005\u306e\u7406\u89e3\u6d78\u900f\u304c\u6210\u529f\u306e\u30ab\u30ae\u3067\u3059\u3002<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u3067\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5c02\u9580\u5bb6\u3068\u3082\u9023\u643a\u3057\u306a\u304c\u3089\u3001\u518d\u7de8\u5f8c\u306e\u5b9a\u671f\u7684\u306a\u30d5\u30a9\u30ed\u30fc\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3042\u308b\u4f01\u696d\u3067\u306f\u3001\u518d\u7de8\u5b9f\u884c\u5f8c\u306b<a href=\"https:\/\/www.ht-tax.or.jp\/\" target=\"_blank\" rel=\"noopener\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/a>\u3068\u9867\u554f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u305d\u306e\u5f8c\u3082<a href=\"https:\/\/www.ht-fas.co.jp\/\" target=\"_blank\" rel=\"noopener\">\u300c\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u300d<\/a>\u304b\u3089\u7d99\u7d9a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u306a\u304c\u3089\u7d44\u7e54\u4f53\u5236\u3084\u7a0e\u52d9\u30fb\u4f1a\u8a08\u307e\u308f\u308a\u306e\u8abf\u6574\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u65b0\u4f53\u5236\u4e0b\u3067\u3082\u5b89\u5b9a\u7684\u306b\u696d\u52d9\u304c\u56de\u308b\u3088\u3046\u3001FAS\u304c\u73fe\u5834\u306b\u5bc4\u308a\u6dfb\u3044\u306a\u304c\u3089\u4f34\u8d70\u652f\u63f4\u3092\u884c\u306a\u3063\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u5358\u306a\u308b\u5b9f\u884c\u652f\u63f4\u306b\u3068\u3069\u307e\u3089\u305a\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u518d\u7de8\u5f8c\u306e\u5b89\u5b9a\u904b\u7528\u307e\u3067\u898b\u636e\u3048\u305f\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><br \/>\n<\/span><\/strong><\/p>\n<p><span style=\"color: #ffffff;\">\u00a0<\/span><\/p>\n<h2 id=\"ndb8dxk5njslx2qfx15989\"><span style=\"color: #ffffff;\">12.\u307e\u3068\u3081<\/span><\/h2>\n<p>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u9078\u3076\u4e0a\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u307e\u305a<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u300c\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u300d<\/span><\/span><\/strong>\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u7a0e<\/span><span class=\"f-marker-w\">\u52d9\u30fb\u4f1a\u8a08\u30fb\u6cd5\u52d9\u306e\u8996\u70b9\u3082\u6301\u3061\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304f\u3053\u3068<\/span><\/span><\/strong>\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-w\">\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8<\/span><\/span><\/strong>\u304c\u6210\u529f\u306e\u30ab\u30ae\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u6700\u9069\u306a\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u7a2e\u985e<\/li>\n<li>\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u3092\u9078\u3076\u6642\u306e\u5224\u65ad\u57fa\u6e96<\/li>\n<li>\u5404\u7d44\u7e54\u518d\u7de8\u624b\u6cd5\u306e\u4ed5\u7d44\u307f\u3001\u30e1\u30ea\u30c3\u30c8\u30c7\u30e1\u30ea\u30c3\u30c8\u3001\u4e8b\u4f8b<\/li>\n<li>\u5b9f\u969b\u306b\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/li>\n<li>\u7a0e\u52d9\u4e0a\u306e\u512a\u9047\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u9069\u683c\u7d44\u7e54\u518d\u7de8\u300d\u306e\u6982\u8981<\/li>\n<li>\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/li>\n<\/ul>\n<\/div>\n<p>\u3042\u306a\u305f\u306e\u4f1a\u793e\u306b\u5408\u3063\u305f\u6700\u9069\u306a\u518d\u7de8\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u9a13\u8c4a\u5bcc\u306a\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305a\u306f<a 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