{"id":1898,"date":"2025-11-26T10:00:36","date_gmt":"2025-11-26T01:00:36","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1898"},"modified":"2025-12-26T17:03:11","modified_gmt":"2025-12-26T08:03:11","slug":"fas-ma-brokerage-difference","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/fas-ma-brokerage-difference","title":{"rendered":"M&#038;A\u306b\u304a\u3051\u308bFAS\u3068M&#038;A\u4ef2\u4ecb\u306e\u9055\u3044\uff01\u696d\u52d9\u9818\u57df\u3084\u9069\u5fdc\u4eba\u6750\u306e\u5dee\u3092\u3054\u7d39\u4ecb"},"content":{"rendered":"<p><strong>M&amp;A\u696d\u754c\u3067\u3042\u308b<\/strong><strong>FAS\uff08Finantial Advisery Service\uff09\u3084M&amp;A\u4ef2\u4ecb\u3092\u5c31\u8077\u5148\u5019\u88dc\u3068\u3057\u3066\u8003\u3048\u3066\u3044\u308b\u304c\u3001\u4e21\u8005\u306e\u9055\u3044\u304c\u5206\u304b\u3089\u305a\u56f0\u3063\u3066\u3044\u308b\u3002<\/strong>\u3082\u3057\u304f\u306f\u3001<strong>\u3069\u3061\u3089\u3082\u540c\u3058\u3088\u3046\u306a\u696d\u7a2e\u3060\u3068\u8aa4\u89e3\u3057\u3066\u3044\u307e\u305b\u3093\u304b\u3002<\/strong><\/p>\n<p>\u5b9f\u306fFAS\uff08Finantial Advisery Service\uff09\u3068M&amp;A\u4ef2\u4ecb\u306f\u3001\u540c\u3058M&amp;A\u306b\u95a2\u308f\u308b\u696d\u7a2e\u3067\u3059\u304c\u3001\u6b21\u306e\u3088\u3046\u306b\u7acb\u3061\u4f4d\u7f6e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>FAS\u306fM&amp;A\u306e\u58f2\u308a\u624b\uff08\u3082\u3057\u304f\u306f\u8cb7\u3044\u624b\uff09\u304b\u3089\u306e\u307f\u4f9d\u983c\u3092\u53d7\u3051\u3001\u4f9d\u983c\u8005\u306e\u5229\u76ca\u6700\u5927\u5316\u3092\u56f3\u308b\u52a9\u8a00\u8005<\/strong><\/li>\n<li><strong>M&amp;A\u4ef2\u4ecb\u306f\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u9593\u306b\u7acb\u3061\u3001M&amp;A\u306e\u6210\u7acb\u3092\u652f\u63f4\u3059\u308b<\/strong><\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001FAS\u306f\u58f2\u308a\u624b\uff08\u3082\u3057\u304f\u306f\u8cb7\u3044\u624b\uff09\u306e\u5229\u76ca\u3092\u6700\u512a\u5148\u306b\u8003\u3048\u3001M&amp;A\u4ef2\u4ecb\u306f\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u9593\u306b\u7acb\u3063\u3066\u53cc\u65b9\u306e\u5229\u76ca\u6700\u5927\u5316\u3092\u76ee\u6307\u3059\u306e\u3067\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u3082M&amp;A\u306b\u95a2\u9023\u3059\u308b\u696d\u7a2e\u3067\u3059\u304c\u3001\u76ee\u7684\u304c\u7570\u306a\u308b\u305f\u3081\u696d\u52d9\u5185\u5bb9\u306f\u540c\u3058\u3067\u306f\u306a\u304f\u3001\u9069\u5fdc\u4eba\u6750\u3084\u5c06\u6765\u6027\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4e21\u8005\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3059\u308b\u306e\u3067M&amp;A\u696d\u754c\u3078\u306e\u5c31\u8077\uff08\u8ee2\u8077\uff09\u3092\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u696d\u52d9\u9818\u57df\u306e\u9055\u3044<\/h2>\n<p>\u307e\u305a\u3001FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u6839\u672c\u7684\u306a\u9055\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>FAS\u306f\u9867\u5ba2\u306e\u7acb\u5834\u306b\u7acb\u3063\u305f\u52a9\u8a00\u8005<\/strong><br \/>\n\u5ba2\u89b3\u7684\u306a\u8abf\u67fb\u306b\u3088\u308a\u3001\u9867\u5ba2\uff08\u8cb7\u3044\u624b\u30fb\u3082\u3057\u304f\u306f\u58f2\u308a\u624b\uff09\u306b\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306e\u52a9\u8a00\u3092\u884c\u3046<br \/>\nM&amp;A\u306b\u304a\u3044\u3066\u306f\u610f\u601d\u6c7a\u5b9a\u306e\u6750\u6599\u3092\u63d0\u4f9b\u3057\u3001M&amp;A\u306e\u6210\u529f\u304c\u76ee\u7684\u3067\u306f\u306a\u3044<\/li>\n<li><strong>M&amp;A\u4ef2\u4ecb\u306f\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u9593\u306b\u7acb\u3063\u3066M&amp;A\u306e\u6210\u7acb\u3092\u76ee\u6307\u3059<\/strong><br \/>\n\u30de\u30c3\u30c1\u30f3\u30b0\u304b\u3089\u6210\u7d04\u307e\u3067\u3001M&amp;A\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u30b5\u30dd\u30fc\u30c8<br \/>\n\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u53cc\u65b9\u306e\u5229\u76ca\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u6761\u4ef6\u4ea4\u6e09\u3092\u884c\u3046<br \/>\nM&amp;A\u306e\u6210\u7acb\u304c\u76ee\u7684<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u7acb\u3061\u4f4d\u7f6e\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5f53\u7136\u696d\u52d9\u9818\u57df\u3082\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th>FAS<\/th>\n<th>M&amp;A\u4ef2\u4ecb<\/th>\n<\/tr>\n<tr>\n<th>\u7acb\u3061\u4f4d\u7f6e<\/th>\n<td style=\"width: 33.3333%;\">\u9867\u5ba2\u306e\u7acb\u5834\u306b\u7acb\u3063\u305f\u52a9\u8a00\u8005<\/td>\n<td style=\"width: 33.3333%;\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u9593\u306b\u7acb\u3063\u3066M&amp;A\u306e\u6210\u7acb\u3092\u76ee\u6307\u3059<\/td>\n<\/tr>\n<tr>\n<th>\u76ee\u7684<\/th>\n<td style=\"width: 33.3333%;\">\u9867\u5ba2\u306bM&amp;A\u306b\u304a\u3051\u308b\u610f\u601d\u6c7a\u5b9a\u306e\u6750\u6599\u3092\u63d0\u4f9b\u3059\u308b<\/td>\n<td style=\"width: 33.3333%;\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u7d0d\u5f97\u3059\u308b\u3053\u3068\u3067M&amp;A\u3092\u6210\u7acb\u3055\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u696d\u52d9\u9818\u57df<\/th>\n<td style=\"width: 33.3333%;\">\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306e\u5c02\u9580\u6027\u304c\u9ad8\u3044\u9818\u57df\u306e\u8abf\u67fb\u30fb\u5206\u6790\u3092\u30e1\u30a4\u30f3\u3068\u3059\u308b<br \/>\nPPA\u3084PMI\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u30b5\u30dd\u30fc\u30c8\u307e\u3067\u884c\u3048\u308b\u4f1a\u793e\u3082\u3042\u308b<\/td>\n<td style=\"width: 33.3333%;\">M&amp;A\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u304b\u3089\u6210\u7d04\u307e\u3067\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u4e00\u6c17\u901a\u8cab\u3067\u30b5\u30dd\u30fc\u30c8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>1-1.FAS\u306e\u696d\u52d9\u9818\u57df<\/h3>\n<p><strong>FAS\u306f\u4e3b\u306b<\/strong><strong>\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306b\u95a2\u3057\u3066\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3044\u696d\u52d9\u3092\u62c5\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u696d\u52d9\u9818\u57df\u3067\u3059\u3002\u306a\u304a\u3001FAS\u306f\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u53cc\u65b9\u306e\u52a9\u8a00\u8005\u306b\u306a\u308c\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u8cb7\u3044\u624b\u5074\u306e\u52a9\u8a00\u8005\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3067\u696d\u52d9\u9818\u57df\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4>1-1-1.\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/h4>\n<p><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306f\u4f01\u696d\u306e\u5b9f\u614b\u628a\u63e1\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002<\/strong>\u5bfe\u8c61\u4f1a\u793e\u306e\u8ca1\u52d9\u3084\u7a0e\u52d9\u60c5\u5831\u3092\u624b\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001M&amp;A\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<br \/>\n\u5b9f\u614b\u7d14\u8cc7\u7523\u306e\u7b97\u5b9a\u3001\u6b63\u5e38\u53ce\u76ca\u529b\u306e\u7b97\u5b9a\u3001\u8ca1\u52d9\u61f8\u5ff5\u70b9\u306e\u62bd\u51fa\u306a\u3069<\/li>\n<li>\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<br \/>\n\u4f01\u696d\u4fa1\u5024\u3084\u4e8b\u696d\u4fa1\u5024\u306e\u7b97\u5b9a<\/li>\n<\/ul>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u8abf\u67fb\u7d50\u679c\u306b\u3088\u3063\u3066\u306f\u3001M&amp;A\u3092\u884c\u308f\u306a\u3044\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u3048\u307e\u3059\u3002<\/span><\/p>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/due-diligence-the-purpose\" target=\"_blank\" rel=\"noopener\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09\u306e\u76ee\u7684\u3068\u306f\uff1f\u7a2e\u985e\u3084\u624b\u9806\u3001\u6ce8\u610f\u70b9\u307e\u3067<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>1-1-2.M&amp;A\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h4>\n<p><strong>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30bf\u30fc\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u62c5\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a<span style=\"font-size: 16px; color: #333333;\">M&amp;A\u306e\u610f\u601d\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u308b<\/span>\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u30fb\u9577\u5e74\u4ed8\u304d\u5408\u3063\u3066\u3044\u308b\u53d6\u5f15\u5148\u304c\u5f8c\u7d99\u8005\u304c\u3044\u306a\u304f\u3066\u5ec3\u696d\u3059\u308b\u304c\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u53d6\u5f15\u5148\u306e\u5546\u54c1\u304c\u5fc5\u8981\u306a\u306e\u3067M&amp;A\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f<\/p>\n<p>\u3053\u3046\u3044\u3063\u305f\u5834\u5408\u306f\u4ef2\u4ecb\u3092\u5165\u308c\u305a\u306bM&amp;A\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u8cb7\u53ce\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u305f\u3081\u306b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306f\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001FAS\u304c\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>M&amp;A\u4ef2\u4ecb\u306e\u3088\u3046\u306b\u5229\u76ca\u306e\u6700\u5927\u5316\u3092\u76ee\u6307\u3059\u3053\u3068\u306f\u76ee\u7684\u3068\u3057\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u3044\u3046\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u3068\u306f\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3084\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30ea\u30b9\u30af\u3068\u3044\u3063\u305f\u91cd\u8981\u9805\u76ee\u3092\u5951\u7d04\u66f8\u306b\u843d\u3068\u3057\u8fbc\u3080\u4f5c\u696d\u3068\u8003\u3048\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4>1-1-3.PPA(Purchase Price Allocation)<\/h4>\n<p><strong>PPA\u306fM&amp;A\u5b9f\u884c\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3067\u3001\u4f01\u696d\u8cb7\u53ce\u6210\u7acb\u5f8c\u306b\u8cb7\u53ce\u4fa1\u683c\u3092\u305d\u308c\u305e\u308c\u306e\u79d1\u76ee\u306b\u9069\u6b63\u914d\u5206\uff08\u203b\uff09\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7121\u5f62\u8cc7\u7523\uff08\u5546\u6a19\u6a29\u7b49\uff09\u306e\u8a55\u4fa1\u3001\u91cd\u8981\u9805\u76ee\u306e\u4fa1\u5024\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>PPA\u306fM&amp;A\u5b9f\u884c\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3067\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5b9f\u65bd\u6642\u304b\u3089\u6e96\u5099\u3092\u884c\u3046\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u8abf\u67fb\u5185\u5bb9\u304c\u91cd\u306a\u308b\u90e8\u5206\u304c\u5c11\u306a\u304f\u306a\u3044\u305f\u3081\u3067\u3059\u3002<br \/>\n\u8abf\u67fb\u9818\u57df\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u57fa\u672c\u7684\u306b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u95a2\u9023\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u9069\u6b63\u914d\u5206\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u304a\u3044\u3066\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u307e\u3059\u3002<\/p>\n<p>PPA\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/ppa-evaluation-approach\">PPA\u306e\u8a55\u4fa1\u30a2\u30d7\u30ed\u30fc\u30c1\uff13\u3064\u306e\u7a2e\u985e\u3068\u9078\u3073\u65b9<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>1-1-4.\u7d4c\u55b6\u7d71\u5408\uff08PMI\uff09<\/h4>\n<p><strong>\u7d4c\u55b6\u7d71\u5408\u3084\u7d44\u7e54\u518d\u7de8\u3082M&amp;A\u5b9f\u884c\u5f8c\u306b\u304a\u3053\u306a\u3046\u3082\u306e\u3067\u3001\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u7684\u306a\u7acb\u3061\u4f4d\u7f6e\u3067M&amp;A\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/strong>\u7d4c\u55b6\u7d71\u5408\u306f\u7d4c\u55b6\u4f53\u5236\u3084\u7d44\u7e54\u6587\u5316\u3001\u5404\u7a2e\u5236\u5ea6\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u3001M&amp;A\u306b\u3088\u308b\u7d71\u5408\u52b9\u679c\u3092\u6700\u5927\u5316\u3055\u305b\u307e\u3059\u3002\u30d7\u30e9\u30f3\u63d0\u6848\u3001\u4e2d\u9577\u671f\u306e\u7d4c\u55b6\u8a08\u753b\u306e\u7b56\u5b9a\u3001\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u5b9f\u884c\u652f\u63f4\u307e\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>M&amp;A\u306e\u6210\u529f\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u306f\u3001\u7d4c\u55b6\u7d71\u5408\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002FAS\u304cPMI\u3092\u62c5\u5f53\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3067\u5f97\u305f\u60c5\u5831\u3084\u30ea\u30b9\u30af\u3092\u7d4c\u55b6\u7d71\u5408\u306b\u5f79\u7acb\u3066\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>PMI\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/pmi-importance\">\u306a\u305cPMI\u304cM\uff06A\u306e\u6210\u5426\u3092\u5206\u3051\u308b\u306e\u304b\uff1f\u305d\u306e\u91cd\u8981\u6027\u3092\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>1-2.M&amp;A\u4ef2\u4ecb\u306e\u696d\u52d9\u9818\u57df<\/h3>\n<p><strong>M&amp;A\u4ef2\u4ecb\u306f\u3001M&amp;A\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u304b\u3089\u6210\u7d04\u307e\u3067\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u4e00\u6c17\u901a\u8cab\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/strong>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u696d\u52d9\u9818\u57df\u3067\u3059\u3002<\/p>\n<h4>1-2-1.\u30de\u30c3\u30c1\u30f3\u30b0<\/h4>\n<p><strong>\u72ec\u81ea\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3084\u5e02\u5834\u8abf\u67fb\u306b\u3088\u308a\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u3092\u30de\u30c3\u30c1\u30f3\u30b0\u3057\u307e\u3059\u3002<\/strong>\u4e92\u3044\u306e\u30cb\u30fc\u30ba\u304c\u5408\u81f4\u3059\u308b\u4f1a\u793e\u3092\u30de\u30c3\u30c1\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3001\u6210\u7d04\u7387\u3092\u9ad8\u3081\u307e\u3059\u3002\u30de\u30c3\u30c1\u30f3\u30b0\u6761\u4ef6\u304c\u5408\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u53cc\u65b9\u3068\u4ea4\u6e09\u3057\u3066\u6761\u4ef6\u306e\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u300c\u58f2\u308a\u305f\u3044\u300d\u300c\u8cb7\u3044\u305f\u3044\u300d\u4f1a\u793e\u304b\u3089M&amp;A\u3092\u4f9d\u983c\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308c\u3070\u3001\u55b6\u696d\u306b\u3088\u3063\u3066M&amp;A\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>1-2-2.M&amp;A\u306e\u4ea4\u6e09\u30fb\u5951\u7d04\u7de0\u7d50\u30fb\u30af\u30ed\u30fc\u30b8\u30f3\u30b0<\/h4>\n<p><strong>M&amp;A\u4ea4\u6e09\u30fb\u5951\u7d04\u7de0\u7d50\u30fb\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u306eM&amp;A\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u539f\u5247\u3068\u3057\u3066\u3001\u53cc\u65b9\u306e\u5229\u76ca\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3068\u304d\u306b\u306f\u6210\u7d04\u306e\u305f\u3081\u306b\u3042\u308b\u7a0b\u5ea6\u59a5\u5354\u3092\u4fc3\u3059\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u4e21\u8005\u306e\u7d4c\u55b6\u5c64\u3068\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u3053\u3068\u3067\u3001\u73fe\u5b9f\u7684\u306a\u63d0\u6848\u3092\u884c\u3044\u306a\u304c\u3089M\uff06A\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u307e\u3067\u62c5\u5f53\u3059\u308b\u3053\u3068\u3067\u3001M&amp;A\u306e\u6210\u7acb\u3092\u6700\u5f8c\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>1-2-3.M&amp;A\u5168\u4f53\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u7ba1\u7406<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>M&amp;A\u4ef2\u4ecb\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u7121\u99c4\u3084\u9045\u5ef6\u3092\u9632\u304e\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>M&amp;A\u3067\u306f\u4e92\u3044\u306b\u5c0f\u3055\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u91cd\u306d\u306a\u304c\u3089\u30b9\u30c6\u30c3\u30d7\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u300c\u57fa\u672c\u5408\u610f\u66f8\u306e\u7de0\u7d50\u300d\u300c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u300d\u300c\u6700\u7d42\u4ea4\u6e09\u300d\u300c\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u300d\u2026\u2026\u306e\u3088\u3046\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u554f\u984c\u304c\u3042\u308c\u3070\u89e3\u6c7a\u3001\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u3010FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u5b58\u5728\u610f\u7fa9\u306e\u9055\u3044\u3011<\/strong><\/p>\n<p class=\"attention-p\"><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306f<span style=\"color: #000000;\">M&amp;A\u306b\u304a\u3044\u3066\u5fc5\u9808<\/span>\u3067\u3059\u3002<\/strong>\u3068\u3044\u3046\u306e\u3082\u3001M&amp;A\u306b\u306f\u30ea\u30b9\u30af\u304c\u4f34\u3046\u305f\u3081\u3067\u3059\u3002\u30ea\u30b9\u30af\u7ba1\u7406\u4e0a\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068\u306f\u5fc5\u8981\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\"><strong>\u4e00\u65b9\u3067\u3001M&amp;A\u306b\u304a\u3044\u3066M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p class=\"attention-p\">\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306b\u304a\u3044\u3066M&amp;A\u306e\u610f\u601d\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u4ef2\u4ecb\u300d\u304c\u4e0d\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">2\u793e\u306e\u95a2\u4fc2\u304c\u826f\u597d\u3067\u610f\u601d\u304c\u306f\u3063\u304d\u308a\u3057\u3066\u3044\u308b\u3088\u3046\u306aM&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u307f\u3067\u4ea4\u6e09\u3084\u8abf\u6574\u3092\u884c\u3063\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p class=\"attention-p\">\u305d\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u4e3b\u306b<strong>\u8cb7\u3044\u624b\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u3057\u3066\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u307f\u884c\u3046<\/strong>\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<h2>2.FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u300c\u9069\u5fdc\u4eba\u6750\u300d\u306e\u9055\u3044<\/h2>\n<p>FAS\u3068M&amp;A\u4ef2\u4ecb\u306b\u304a\u3051\u308b\u696d\u52d9\u306e\u9055\u3044\u304b\u3089\u3001\u9069\u5fdc\u4eba\u6750\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 14.7135%;\"><\/th>\n<th style=\"width: 42.448%;\">FAS<\/th>\n<th>M&amp;A\u4ef2\u4ecb<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 14.7135%;\">\u9069\u5fdc\u4eba\u6750<\/th>\n<td style=\"vertical-align: middle; width: 42.448%;\">\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u610f\u3092\u6c72\u307f\u306a\u304c\u3089\u30c1\u30fc\u30e0\u3067\u7c98\u308a\u5f37\u304f\u8abf\u67fb\u3067\u304d\u308b\u4eba<\/td>\n<td style=\"vertical-align: middle;\">\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u6e80\u8db3\u3067\u304d\u308b\u7740\u5730\u70b9\u3092\u898b\u3064\u3051\u3089\u308c\u308b\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 14.7135%;\">\u5fc5\u8981\u30b9\u30ad\u30eb<\/th>\n<td style=\"width: 42.448%;\">\u30fb\u8abf\u67fb\u529b\u3001\u5206\u6790\u529b\u3001\u601d\u8003\u529b<br \/>\n\u30fb\u5f37\u8abf\u6027<br \/>\n\u30fb\u77e5\u8b58\u6b32<br \/>\n\u30fb\u7406\u8ad6\u7684\u601d\u8003<\/td>\n<td>\u30fb\u55b6\u696d\u80fd\u529b<br \/>\n\u30fb\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b<br \/>\n\u30fb\u8abf\u6574\u529b\u3001\u4ea4\u6e09\u529b<br \/>\n\u30fb\u7cbe\u795e\u529b\u3001\u4f53\u529b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.FAS\u306e\u9069\u5fdc\u4eba\u6750\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u610f\u3092\u6c72\u307f\u306a\u304c\u3089\u30c1\u30fc\u30e0\u3067\u7c98\u308a\u5f37\u304f\u8abf\u67fb\u3067\u304d\u308b\u4eba<\/h3>\n<p>FAS\u306f\u5c02\u9580\u5206\u91ce\u306e\u9ad8\u5ea6\u306a\u8abf\u67fb\u30fb\u5206\u6790\u696d\u52d9\u3092\u793e\u5185\u30fb\u5916\u90e8\u5c02\u9580\u5bb6\u3068\u5354\u529b\u3057\u3066\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u30c1\u30fc\u30e0\u3067\u7c98\u308a\u5f37\u304f\u8abf\u67fb\u3067\u304d\u308b\u4eba\u6750\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h5>FAS\u3067\u6c42\u3081\u3089\u308c\u308b\u4eba\u6750\u50cf<\/h5>\n<p><span style=\"font-size: 16px; color: 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\/>\n\u307e\u305f\u8abf\u67fb\u5bfe\u8c61\u306e\u696d\u7a2e\u3084\u4f01\u696d\u898f\u6a21\u306a\u3069\u306b\u3088\u308a\u91cd\u8981\u8981\u7d20\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u3058\u6848\u4ef6\u306f\u3072\u3068\u3064\u3068\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u3002\u6848\u4ef6\u3054\u3068\u306b\u8abf\u67fb\u30dd\u30a4\u30f3\u30c8\u3084\u9069\u7528\u6cd5\u4ee4\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u666e\u6bb5\u304b\u3089\u7a4d\u6975\u7684\u306b\u77e5\u8b58\u3092\u53d6\u5f97\u3059\u308b\u59ff\u52e2\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h6>\u7406\u8ad6\u7684\u601d\u8003\u529b<\/h6>\n<p>\u8abf\u67fb\u30fb\u5206\u6790\u529b\u304c\u512a\u308c\u3066\u3044\u3066\u3082\u3001\u7d50\u679c\u3092\u9867\u5ba2\u306b\u4f1d\u3048\u308b\u8996\u70b9\u304c\u6b20\u3051\u3066\u3044\u3066\u306f\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u7406\u8ad6\u7684\u601d\u8003\u3067\u8abf\u67fb\u30fb\u5206\u6790\u7d50\u679c\u304cM&amp;A\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8aac\u660e\u3057\u307e\u3059\u3002\u7b4b\u9053\u3092\u7acb\u3066\u3066\u4f1d\u3048\u308b\u3053\u3068\u3067\u3001\u30d7\u30ec\u30bc\u30f3\u306e\u8aac\u5f97\u529b\u3084\u9867\u5ba2\u306e\u6e80\u8db3\u5ea6\u5411\u4e0a\u304c\u53f6\u3044\u307e\u3059\u3002<\/p>\n<h3>2-2.M\uff06A\u4ef2\u4ecb\u306e\u9069\u7528\u4eba\u6750\u306f\u30bf\u30d5\u3067\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u304c\u6e80\u8db3\u3067\u304d\u308b\u7740\u5730\u70b9\u3092\u898b\u3064\u3051\u3089\u308c\u308b\u4eba<\/h3>\n<p>M&amp;A\u4ef2\u4ecb\u306f\u3001\u62c5\u5f53\u3059\u308b\u6848\u4ef6\u306e\u5951\u7d04\u6210\u7acb\u306e\u305f\u3081\u306b\u5954\u8d70\u3057\u307e\u3059\u3002\u57fa\u672c\u7684\u306b1\u4eba\uff08\u3082\u3057\u304f\u306f\u6570\u4eba\uff09\u304c1\u6848\u4ef6\u3092\u62c5\u5f53\u3059\u308b\u305f\u3081\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u88c1\u91cf\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002\u88c1\u91cf\u306b\u5fdc\u3058\u305f\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3084\u8cac\u4efb\u611f\u304c\u4f34\u3046\u307b\u304b\u3001M&amp;A\u5168\u822c\u3078\u306e\u5e45\u5e83\u3044\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h5>M&amp;A\u4ef2\u4ecb\u3067\u6c42\u3081\u3089\u308c\u308b\u4eba\u6750\u50cf<\/h5>\n<p>\u57fa\u672c\u7684\u306b\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306f\u53cd\u5bfe\u306e\u7acb\u5834\u306b\u3042\u308b\u305f\u3081\u3001\u610f\u898b\u304c\u3076\u3064\u304b\u308a\u307e\u3059\u3002\u3068\u304d\u306b\u306f\u611f\u60c5\u7684\u306b\u306a\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u3001\u6570\u5b57\u4ee5\u5916\u306e\u30d5\u30a9\u30ed\u30fc\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u6570\u6848\u4ef6\u3092\u540c\u6642\u306b\u62b1\u3048\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u96c6\u4e2d\u3059\u308c\u3070\u76f8\u5f53\u306a\u6fc0\u52d9\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u696d\u52d9\u91cf\u304c\u8a31\u5bb9\u5024\u3092\u8d85\u3048\u308b\u3068\u304b\u3048\u3063\u3066\u52b9\u7387\u304c\u843d\u3061\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3084\u307f\u304f\u3082\u306b\u5168\u529b\u3067\u53d6\u308a\u7d44\u3080\u306e\u3067\u306f\u306a\u304f\u3001\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u3066\u696d\u52d9\u306b\u3042\u305f\u308b\u4f59\u88d5\u3082\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<h5>M&amp;A\u4ef2\u4ecb\u306b\u304a\u3051\u308b\u5fc5\u8981\u30b9\u30ad\u30eb<\/h5>\n<h6>\u55b6\u696d\u80fd\u529b<\/h6>\n<p>\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u8cb7\u3044\u305f\u3044\u30fb\u58f2\u308a\u305f\u3044\u300d\u3068\u3044\u3046\u4f1a\u793e\u3092\u958b\u62d3\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f1a\u793e\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u7d4c\u55b6\u5c64\u3078\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u304c\u3001\u4eee\u306b\u5546\u8ac7\u306b\u3053\u304e\u3064\u3051\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u8ac7\u3057\u305f\u3044\u3068\u601d\u308f\u305b\u308b\u62c5\u5f53\u8005\u3067\u306a\u304f\u3066\u306f\u3001\u5148\u306b\u9032\u3081\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u50be\u8074\u529b\u3084\u4fe1\u983c\u6027\u3068\u3044\u3063\u305f\u4eba\u7684\u30b9\u30ad\u30eb\u306e\u307b\u304b\u3001\u696d\u754c\u3084\u696d\u7a2e\u7814\u7a76\u306b\u3088\u3063\u3066\u591a\u69d8\u306a\u4f1a\u793e\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<h6>\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b<\/h6>\n<p>\u4e21\u793e\u306e\u30cb\u30fc\u30ba\u3092\u304f\u307f\u53d6\u3063\u3066\u305d\u308c\u305d\u308c\u306e\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u55b6\u5c64\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u53d6\u3063\u3066\u30cb\u30fc\u30ba\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5927\u524d\u63d0\u3067\u3059\u3002\u4f1a\u793e\u3082\u7d4c\u55b6\u9663\u306e\u610f\u5411\u304c\u56fa\u307e\u3063\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u305a\u3001\u30cb\u30fc\u30ba\u304c\u30d6\u30ec\u3066\u3044\u308b\u3053\u3068\u3084\u7570\u306a\u308b\u672c\u97f3\u304c\u96a0\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u5c64\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u76f8\u624b\u306e\u672c\u97f3\u3092\u898b\u3064\u3051\u51fa\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h6>\u8abf\u6574\u529b\u3001\u4ea4\u6e09\u529b<\/h6>\n<p>\u9593\u3092\u53d6\u308a\u6301\u3064\u3068\u3044\u3046\u6027\u8cea\u304b\u3089\u8abf\u6574\u529b\u3084\u4ea4\u6e09\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u53cc\u65b9\u306e\u5229\u76ca\u3092\u6700\u5927\u5316\u3057\u305f\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u4fbf\u5b9c\u3092\u8a08\u3063\u305f\u308a\u3057\u306a\u304c\u3089\u3001\u4ea4\u6e09\u304c\u307e\u3068\u307e\u308b\u3088\u3046\u306b\u30ea\u30fc\u30c9\u3057\u307e\u3059\u3002<br \/>\n\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u3060\u3051\u3067\u306a\u304f\u3001\u6642\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u3001\u5f93\u696d\u54e1\u3001\u53d6\u5f15\u5148\u3068\u3044\u3063\u305f\u5229\u5bb3\u95a2\u4fc2\u8005\u3082\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u610f\u898b\u304c\u885d\u7a81\u3057\u305f\u6642\u306f\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u3084\u5229\u5bb3\u3092\u6574\u7406\u3057\u3001\u7d0d\u5f97\u3067\u304d\u308b\u7740\u5730\u70b9\u3092\u793a\u3059\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h6>\u7cbe\u795e\u529b\u3001\u4f53\u529b<\/h6>\n<p>M&amp;A\u6210\u7acb\u306e\u904e\u7a0b\u3067\u969c\u5bb3\u304c\u8d77\u3053\u3063\u305f\u6642\u3082\u3001\u304f\u3058\u3051\u305a\u306b\u6253\u958b\u7b56\u3092\u63a2\u3059\u3060\u3051\u306e\u7cbe\u795e\u529b\u30fb\u4f53\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u53cd\u5bfe\u306e\u7acb\u5834\u3067\u3042\u308b\u58f2\u308a\u624b\u8cb7\u3044\u624b\u53cc\u65b9\u304b\u3089\u306e\u8981\u671b\u3092\u805e\u3044\u3066\u3044\u304f\u3053\u3068\u306f\u3001\u591a\u5927\u306a\u30b9\u30c8\u30ec\u30b9\u3068\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7cbe\u795e\u7684\u3001\u4f53\u529b\u7684\u306b\u6fc0\u52d9\u306b\u8010\u3048\u3089\u308c\u308b\u30bf\u30d5\u3055\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>3.FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u9055\u3044<\/h2>\n<p>FAS\u3084M&amp;A\u3067\u5f97\u305f\u7d4c\u9a13\u3092\u305d\u306e\u5f8c\u306b\u751f\u304b\u305b\u308b\u306e\u304b\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3057\u3087\u3046\u3002\u8ee2\u8077\u5148\u306b\u5927\u304d\u306a\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d30\u304b\u304f\u898b\u308b\u3068\u6b21\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 17.5415%;\"><\/th>\n<th style=\"width: 40.0703%;\">FAS<\/th>\n<th style=\"width: 42.3516%;\">M&amp;A\u4ef2\u4ecb<\/th>\n<\/tr>\n<tr>\n<th rowspan=\"2\">\u7279\u5fb4<\/th>\n<td style=\"width: 40.0703%;\"><span style=\"font-size: 16px; color: #333333;\">\u5c02\u9580\u6027\u3092\u751f\u304b\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u4e2d\u5fc3<\/span><\/td>\n<td style=\"width: 42.3516%;\">\u7d4c\u9a13\u3092\u751f\u304b\u3057\u305f\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u304c\u4e2d\u5fc3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40.0703%;\"><span style=\"font-size: 16px; color: #333333;\">\u6bd4\u8f03\u7684\u3001\u9078\u629e\u80a2\u304c\u5e45\u5e83\u3044<\/span><\/td>\n<td style=\"width: 42.3516%;\"><span style=\"font-size: medium; color: #333333;\">M&amp;A\u4ef2\u4ecb\u306b\u7279\u5316\u3057\u305f\u9078\u629e\u80a2\u304c\u591a\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<th>\u5f37\u307f<\/th>\n<td style=\"width: 40.0703%;\">\u8ca1\u52d9\u30fb\u7a0e\u52d9\u3078\u306e\u7406\u89e3\u304c\u6df1\u304f\u3001\u305d\u306e\u8abf\u67fb\u30fb\u5206\u6790\u529b\u306f\u591a\u304f\u306e\u696d\u7a2e\u306b\u5fdc\u7528\u53ef\u80fd<\/td>\n<td style=\"width: 42.3516%;\">\u55b6\u696d\u529b\u30fb\u4ea4\u6e09\u529b\u304c\u9ad8\u304f\u3001\u300c\u4eba\u300d\u3084\u300c\u6848\u4ef6\u300d\u3092\u52d5\u304b\u3059\u529b\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u5411\u3044\u3066\u3044\u308b\u4eba<\/th>\n<td style=\"width: 40.0703%;\">\u5c02\u9580\u6027\u3092\u6b66\u5668\u306b\u3001\u3069\u3053\u3067\u3082\u901a\u7528\u3059\u308b\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304d\u305f\u3044\u4eba<\/td>\n<td style=\"width: 42.3516%;\">\u55b6\u696d\u529b\u3092\u6b66\u5668\u306b\u30ad\u30e3\u30ea\u30a2\u3092\u7bc9\u304d\u305f\u3044\u3068\u8003\u3048\u308b\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u3053\u3067\u306fM&amp;A\u696d\u754c\u3067\u306e\u5b9f\u7e3e\u3092\u30ad\u30e3\u30ea\u30a2\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u3092\u8ef8\u306b\u3001FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u5c06\u6765\u6027\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u4e3b\u3060\u3063\u305f\u8ee2\u8077\u5148\u3067\u5b9f\u7e3e\u304c\u3069\u3046\u751f\u304b\u305b\u308b\u304b\u3001\u5b9f\u7e3e\u304c\u3069\u3046\u8a55\u4fa1\u3055\u308c\u308b\u304b\u3092\u3001\u305d\u308c\u305e\u308c\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u305d\u308c\u305e\u308c\u306e\u9078\u629e\u80a2\u3067\u4e0d\u8db3\u3059\u308b\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3092\u88dc\u3046\u3060\u3051\u306e\u610f\u6b32\u3084\u5b66\u3073\u306e\u59ff\u52e2\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306e\u4f8b\u3011<\/p>\n<p>1.\u540c\u696d\u4ed6\u793e\u3078\u306e\u8ee2\u8077<br \/>\n2.\u540c\u696d\u4ed6\u793e\u306e\u8a2d\u7acb<br \/>\n3.\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3078\u306e\u8ee2\u8077<br \/>\n4.PE\u30d5\u30a1\u30f3\u30c9\u3078\u306e\u8ee2\u8077<br \/>\n5.\u5f37\u307f\u3092\u751f\u304b\u3057\u305f\u4e00\u822c\u4f01\u696d\u3078\u306e\u8ee2\u8077<\/p>\n<\/div>\n<h6>1.\u540c\u696d\u4ed6\u793e\u3078\u306e\u8ee2\u8077<\/h6>\n<p>FAS\u3001M&amp;A\u4ef2\u4ecb\u3068\u3082\u306b<span style=\"font-size: 16px; color: #333333;\">\u305d\u308c\u307e\u3067\u306e\u5b9f\u7e3e\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u696d\u7a2e\u304c\u540c\u3058\u3067\u3082\u4f1a\u793e\u304c\u7570\u306a\u308c\u3070\u6761\u4ef6\u3084\u793e\u98a8\u304c\u7570\u306a\u308b\u306e\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u5831\u916c\u30a2\u30c3\u30d7\u3084\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3001<\/span>\u50cd\u304d\u3084\u3059\u3055\u306e\u5411\u4e0a\u306a\u3069\u304c\u72d9\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h6>2.\u540c\u696d\u4ed6\u793e\u306e\u8a2d\u7acb<\/h6>\n<p><span style=\"font-size: 16px; color: #333333;\">FAS\u3001M&amp;A\u4ef2\u4ecb\u3068\u3082\u3001\u3053\u308c\u307e\u3067\u306e\u30ce\u30a6\u30cf\u30a6\u3084\u4eba\u6750\u3092\u751f\u304b\u3057\u305f\u4f1a\u793e\u3092\u7acb\u3061\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u3053\u308c\u307e\u3067\u306e\u4f1a\u793e\u3068\u3082\u53cb\u597d\u306a\u95a2\u4fc2\u3092\u7d9a\u3051\u306a\u304c\u3089\u72ec\u7acb\u3059\u308b\u3053\u3068\u3067\u3001\u5b89\u5b9a\u7684\u306b\u4f1a\u793e\u3092\u30b9\u30bf\u30fc\u30c8\u3067\u304d\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<h6>3.\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3078\u306e\u8ee2\u8077<\/h6>\n<p>\u7d4c\u55b6\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u3001\u9867\u5ba2\u4f01\u696d\u304c\u62b1\u3048\u308b\u554f\u984c\u3092\u89e3\u6c7a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>FAS<span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u306e\u8ee2\u8077<\/span><br \/>\n\u8ca1\u52d9\u9762\u304b\u3089\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u8d77\u696d\u8ab2\u984c\u3092\u89e3\u6c7a\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u4e8b\u696d\u5168\u4f53\u306e\u6226\u7565\u7684\u69cb\u60f3\u3092\u7df4\u308b\u529b\u306f\u3084\u3084\u4e0d\u8db3\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>M&amp;A\u4ef2\u4ecb<span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u306e\u8ee2\u8077<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u7d4c\u55b6\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066<\/span>\u55b6\u696d\u529b\u30fb\u8abf\u6574\u529b\u3092\u751f\u304b\u3057\u3066\u7d4c\u55b6\u8ab2\u984c\u3092\u89e3\u6c7a\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u7d4c\u55b6\u8005\u306b\u76f4\u63a5\u63d0\u6848\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u306b\u95a2\u4e0e\u3057\u305f\u7d4c\u9a13\u3092\u66f4\u306b\u78e8\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<h6>4.PE\u30d5\u30a1\u30f3\u30c9\u3078\u306e\u8ee2\u8077<\/h6>\n<p><span style=\"font-size: 16px; color: #333333;\">PF\u30d5\u30a1\u30f3\u30c9\uff08\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30d5\u30a1\u30f3\u30c9\uff09\u306f\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3067\u3001\u4f01\u696d\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u3055\u307e\u3056\u307e\u306a\u65bd\u7b56\u3092\u691c\u8a0e\u30fb\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li>FAS\u304b\u3089\u306e\u8ee2\u8077<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u76f4\u63a5\u7684\u306b\u4f01\u696d\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u696d\u7a2e\u3067\u3042\u308a\u3001<\/span>\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3084\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u306a\u3069\u306e\u8ca1\u52d9\u77e5\u8b58\u3092\u5927\u304d\u304f\u751f\u304b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u30d0\u30ea\u30e5\u30fc\u30a2\u30c3\u30d7\u652f\u63f4\u306e\u5b9f\u52d9\u7d4c\u9a13\u306f\u3084\u3084\u4e0d\u8db3\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/li>\n<li>M&amp;A\u4ef2\u4ecb<span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u306e\u8ee2\u8077<\/span><br \/>\nPE\u30d5\u30a1\u30f3\u30c9\u3067\u306f\u6295\u8cc7\u5148\u4f01\u696d\u306e\u7d4c\u55b6\u5c64\u3068\u5bfe\u8a71\u3059\u308b\u305f\u3081\u3001M&amp;A\u4ef2\u4ecb\u3067\u5f97\u305f\u7d4c\u55b6\u5c64\u3068\u306e\u5bfe\u8a71\u529b\u3084\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3092\u751f\u304b\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u9762\u306e\u8abf\u67fb\u30fb\u5206\u6790\u30b9\u30ad\u30eb\u306f\u3084\u3084\u4e0d\u8db3\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<h6>5.\u5f37\u307f\u3092\u751f\u304b\u3057\u305f\u4e00\u822c\u4f01\u696d\u3078\u306e\u8ee2\u8077<\/h6>\n<ul>\n<li>FAS<span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u306e\u8ee2\u8077<\/span><br \/>\n\u4e00\u822c\u4f01\u696d\u306eM&amp;A\u63a8\u9032\u90e8\u9580\uff0f\u7d4c\u55b6\u4f01\u753b\u90e8\u9580\u306a\u3069\u306b\u8ee2\u8077\u3059\u308b\u30b1\u30fc\u30b9\u304c\u60f3\u5b9a\u3067\u304d\u307e\u3059\u3002\u8ca1\u52d9\u30fb\u7a0e\u52d9\u306e\u77e5\u8b58\u3092\u751f\u304b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u8077\u7a2e\u3067\u3059\u3002<br \/>\n\u8ee2\u8077\u5148\u306e\u7d4c\u55b6\u306b\u6df1\u304f\u95a2\u308f\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u3072\u3068\u3064\u306e\u4f1a\u793e\u306b\u6df1\u304f\u95a2\u308f\u308a\u305f\u3044\u6642\u306b\u9069\u3057\u305f\u9078\u629e\u3068\u8a00\u3048\u307e\u3059\u3002<\/li>\n<li>M&amp;A\u4ef2\u4ecb<span style=\"font-size: 16px; color: #333333;\">\u304b\u3089\u306e\u8ee2\u8077<\/span><br \/>\n\u4e00\u822c\u4f01\u696d\u306eM&amp;A\u63a8\u9032\u90e8\u9580\u306b\u8ee2\u8077\u3059\u308b\u30b1\u30fc\u30b9\u304c\u60f3\u5b9a\u3067\u304d\u307e\u3059\u3002M&amp;A\u306e\u77e5\u8b58\u3092\u81ea\u793e\uff08\u8ee2\u8077\u5148\uff09\u306e\u305f\u3081\u306b\u751f\u304b\u305b\u308b\u8077\u7a2e\u3067\u3059\u3002<br \/>\nM&amp;A\u3092\u7a4d\u6975\u7684\u306b\u884c\u304a\u3046\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u53cc\u65b9\u306e\u5fc3\u60c5\u306b\u8a73\u3057\u3044\u4eba\u6750\u306f\u8cb4\u91cd\u3067\u3059\u3002\u307e\u305f\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u6295\u8cc7\u5224\u65ad\u306a\u3069\u3001\u8ca1\u52d9\u9762\u306e\u7d4c\u55b6\u6226\u7565\u3092\u62c5\u3046CFO\uff08\u30c1\u30fc\u30d5\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30aa\u30d5\u30a3\u30b5\u30fc\uff09\u3068\u3044\u3063\u305f\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2>4.FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u7d66\u4e0e\u4f53\u7cfb\u3084\u76f8\u5834\u306e\u9055\u3044<\/h2>\n<p>FAS\u3068M&amp;A\u4ef2\u4ecb\u306e\u7d66\u4e0e\u4f53\u7cfb\u3084\u76f8\u5834\u306e\u9055\u3044\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"width: 35.0464%;\">FAS<\/th>\n<th style=\"width: 48.1567%;\">M&amp;A\u4ef2\u4ecb<\/th>\n<\/tr>\n<tr>\n<th>\u7279\u5fb4<\/th>\n<td style=\"width: 35.0464%;\">\u5b89\u5b9a\u7684\u306b\u3001\u5c02\u9580\u8077\u306a\u3089\u3067\u306f\u306e\u9ad8\u53ce\u5165\u304c\u898b\u8fbc\u3081\u308b<\/td>\n<td style=\"width: 48.1567%;\">\u7d66\u4e0e\u306f\u6210\u529f\u5831\u916c\u3001\u6210\u679c\u3092\u51fa\u305b\u3070\u9ad8\u53ce\u5165\u304c\u898b\u8fbc\u3081\u308b<\/td>\n<\/tr>\n<tr>\n<th>\u8a55\u4fa1\u30dd\u30a4\u30f3\u30c8<\/th>\n<td style=\"width: 35.0464%;\">\n<p>\u500b\u4eba\u306e\u696d\u52d9\u30b9\u30ad\u30eb\u3068\u3001\u30c1\u30fc\u30e0\u3078\u306e\u8ca2\u732e\u5ea6\u304c\u8a55\u4fa1\u3055\u308c\u308b<\/p>\n<\/td>\n<td style=\"width: 48.1567%;\">M\uff06A\u6210\u7d04\u304c\u30b4\u30fc\u30eb\u3068\u306a\u308b\u305f\u3081\u3001\u7d50\u679c\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u500b\u4eba\u306e\u80fd\u529b\u304c\u8a55\u4fa1\u3055\u308c\u3084\u3059\u3044<\/td>\n<\/tr>\n<tr>\n<th>\u5411\u3044\u3066\u3044\u308b\u4eba<\/th>\n<td style=\"width: 35.0464%;\">\u5b89\u5b9a\u6027\u3084\u898b\u901a\u3057\u3092\u91cd\u8996\u3059\u308b\u4eba<\/td>\n<td style=\"width: 48.1567%;\">\u6210\u679c\u3092\u4e0a\u3052\u3066\u5927\u304d\u304f\u7a3c\u304e\u305f\u3044\u4eba<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-1.FAS\u306e\u7d66\u4e0e\u4f53\u7cfb\u3084\u76f8\u5834<\/h3>\n<p>\u4e00\u822c\u7684\u306a\u7d66\u4e0e\u4f53\u7cfb\u3084\u8a55\u4fa1\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u76f8\u5834\u611f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5>\u7d66\u4e0e\u306f\u5b89\u5b9a\u3057\u3064\u3064\uff0c\u5c02\u9580\u8077\u306a\u3089\u3067\u306f\u306e\u9ad8\u53ce\u5165\u304c\u898b\u8fbc\u3081\u308b<\/h5>\n<p><strong>FAS\u306f\u3001\u5b89\u5b9a\u7684\u306b\u5c02\u9580\u8077\u306a\u3089\u3067\u306f\u306e\u9ad8\u53ce\u5165\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/strong>\u305d\u306e\u307b\u304b\u306e\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5805\u5b9f\u6027\u3068\u5b89\u5b9a\u6027\u306b\u5f37\u307f<\/strong><br 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