{"id":2062,"date":"2025-12-15T10:00:57","date_gmt":"2025-12-15T01:00:57","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2062"},"modified":"2025-12-12T15:52:11","modified_gmt":"2025-12-12T06:52:11","slug":"ppa-goodwill","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/ppa-goodwill","title":{"rendered":"\u306e\u308c\u3093\u3068\u306f\u4f55\u304b\uff1fPPA\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"

 <\/p>\n

\u300c\u306e\u308c\u3093\u300d\u3063\u3066\u4f55\u306a\u3093\u3060\u308d\u3046\uff1f<\/span><\/strong><\/p>\n

PPA\u306e\u696d\u52d9\u3092\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u521d\u3081\u3066\u805e\u304f\u5c02\u9580\u7528\u8a9e\u306b\u6238\u60d1\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u4f1a\u8b70\u3084\u8cc7\u6599\u306e\u4e2d\u3067\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u898b\u805e\u304d\u3057\u3066\u3001\u3046\u307e\u304f\u8aac\u660e\u3067\u304d\u305a\u306b\u7126\u3063\u305f\u7d4c\u9a13\u304c\u3042\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u305d\u3046\u3057\u305f\u65b9\u306b\u5411\u3051\u3066\u3001\u300c\u306e\u308c\u3093\u300d\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u56f3\u3092\u4ea4\u3048\u306a\u304c\u3089\u3001PPA\u306e\u4e2d\u3067\u306e\u308c\u3093\u304c\u3069\u306e\u3088\u3046\u306b\u751f\u307e\u308c\u308b\u306e\u304b\u3001\u77ed\u6642\u9593\u3067\u30a4\u30e1\u30fc\u30b8\u3067\u304d\u308b\u3088\u3046\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u306e\u308c\u3093\u3068\u306f\u8cb7\u53ce\u5148\u4f01\u696d\u304c\u6301\u3064\u300c\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u300d\u3078\u306e\u652f\u6255\u3044<\/h2>\n

\u306e\u308c\u3093\u3068\u306f\u3001M&A<\/span>\u3067\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u305f\u969b\u306b\u652f\u6255\u3046\u5bfe\u4fa1\u306e\u3046\u3061\u3001\u8cb7\u53ce\u5148\u4f01\u696d\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u305f\u984d\u3092\u4e0a\u56de\u308b\u90e8\u5206<\/u>\u3092\u6307\u3057\u307e\u3059\u3002\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u300c\u8cb7\u53ce\u5148\u4f01\u696d\u304c\u6301\u3064\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\u300d<\/strong>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u8cb7\u53ce\u3059\u308b\u4f01\u696d\u306f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u6027\u3084\u30d6\u30e9\u30f3\u30c9\u529b\u3001\u4eba\u6750\u306a\u3069\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u6570\u5024\u5316\u3067\u304d\u306a\u3044\u4fa1\u5024\u3092\u898b\u8fbc\u3093\u3067\u8cb7\u53ce\u4fa1\u683c\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u306e\u308c\u3093\u306f\u5358\u306a\u308b\u4f1a\u8a08\u4e0a\u306e\u5dee\u984d\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306e\u6210\u9577\u3092\u7e54\u308a\u8fbc\u3093\u3060\u671f\u5f85\u306e\u91d1\u984d<\/u>\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f01\u696d\u3092100\u5104\u5186\u3067\u8cb7\u53ce\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n

\u8cb7\u53ce\u5148\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6642\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u3068\u3001\u7d14\u8cc7\u7523\u304c70\u5104\u5186\u3060\u3063\u305f\u5834\u5408\u3001\u6b8b\u308a\u306e30\u5104\u5186\u304c\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3053\u306e30\u5104\u5186\u3053\u305d\u304c\u898b\u3048\u306a\u3044\u4fa1\u5024\u3078\u306e\u652f\u6255\u3044\u3067\u3059\u3002<\/p>\n

<\/p>\n

\u306e\u308c\u3093\u306f\u300c\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u306e\u76ee\u306b\u898b\u3048\u306a\u3044\u5f37\u307f\u300d\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3067\u3059\u3002\u305d\u306e\u4e2d\u306b\u306f\u9577\u5e74\u306e\u4fe1\u983c\u30fb\u77e5\u540d\u5ea6\u30fb\u6280\u8853\u529b\u30fb\u793e\u54e1\u306e\u30b9\u30ad\u30eb\u306a\u3069\u3001\u5e33\u7c3f\u306b\u306f\u8f09\u3089\u306a\u3044\u4fa1\u5024\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u4fa1\u5024\u306f\u6570\u5024\u5316\u304c\u96e3\u3057\u3044\u4e00\u65b9\u3067\u3001\u4f01\u696d\u304c\u5c06\u6765\u3082\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306e\u5927\u304d\u306a\u6e90\u6cc9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u306e\u308c\u3093\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u306e\u304c\u7121\u5f62\u8cc7\u7523\u3067\u3059\u3002\u3069\u3061\u3089\u3082\u76ee\u306b\u898b\u3048\u306a\u3044\u4fa1\u5024\u3067\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/strong><\/td>\n\u306e\u308c\u3093<\/strong><\/td>\n\u7121\u5f62\u8cc7\u7523<\/strong><\/td>\n<\/tr>\n
\u5b9a\u7fa9<\/td>\n\u500b\u5225\u306b\u8b58\u5225\u3067\u304d\u306a\u3044\u898b\u3048\u306a\u3044\u4fa1\u5024<\/td>\n\u500b\u5225\u306b\u8b58\u5225\u30fb\u8a55\u4fa1\u3067\u304d\u308b\u975e\u7269\u7406\u8cc7\u7523<\/td>\n<\/tr>\n
\u4f8b<\/td>\n\u30d6\u30e9\u30f3\u30c9\u529b\u30fb\u4f01\u696d\u6587\u5316\u30fb\u7d4c\u55b6\u8005\u306e\u624b\u8155\u30fb\u5f93\u696d\u54e1\u306e\u30b9\u30ad\u30eb<\/td>\n\u7279\u8a31\u6a29\u30fb\u5546\u6a19\u6a29\u30fb\u9867\u5ba2\u30ea\u30b9\u30c8\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/td>\n<\/tr>\n
\u8b58\u5225\u53ef\u80fd\u6027<\/td>\n\u533a\u5206\u3057\u3066\u8a55\u4fa1\u3067\u304d\u306a\u3044<\/td>\n\u533a\u5206\u3057\u3066\u6642\u4fa1\u8a55\u4fa1\u3067\u304d\u308b<\/td>\n<\/tr>\n
PPA\u3067\u306e\u6271\u3044<\/td>\n\u7121\u5f62\u8cc7\u7523\u3092\u5168\u3066\u8a55\u4fa1\u3057\u305f\u6b8b\u308a\u3068\u3057\u3066\u7b97\u5b9a\u3055\u308c\u308b<\/td>\n\u500b\u5225\u306b\u7279\u5b9a\u3057\u3066\u6642\u4fa1\u3092\u7b97\u51fa\u3057\u3001\u306e\u308c\u3093\u304b\u3089\u9664\u5916\u3055\u308c\u308b<\/td>\n<\/tr>\n
\u511f\u5374\u30fb\u6e1b\u640d<\/td>\n\u65e5\u672c\u57fa\u6e96\uff1a\u4e00\u5b9a\u5e74\u6570\u3067\u511f\u5374
\nIFRS:\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u307f<\/td>\n		\u4f7f\u7528\u671f\u9593\u306b\u5fdc\u3058\u3066\u511f\u5374<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PPA\u3067\u306f\u307e\u305a\u300c\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u300d(\u7279\u8a31\u30ea\u30b9\u30c8\u30fb\u5546\u6a19\u30fb\u9867\u5ba2\u30ea\u30b9\u30c8)\u306a\u3069\u3092\u5168\u3066\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u305d\u308c\u3067\u3082\u8aac\u660e\u3067\u304d\u306a\u3044\u4fa1\u5024\u304c\u6b8b\u308b\u5834\u5408\u3001\u305d\u306e\u6b8b\u308a\u304c\u300c\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u8aac\u660e\u3067\u304d\u306a\u3044\u4fa1\u5024\u3053\u305d\u304c\u3001\u4f01\u696d\u5168\u4f53\u306e\u4fe1\u983c\u6027\u3084\u7d4c\u55b6\u306e\u8cea\u3068\u3044\u3063\u305f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u529b\u3092\u652f\u3048\u308b\u90e8\u5206<\/u>\u3067\u3059\u3002<\/p>\n

\u200b\u306e\u308c\u3093\u306f\u5358\u306a\u308b\u5dee\u984d\u3084\u6b8b\u308a\u3067\u306f\u306a\u304f\u3001\u8cb7\u53ce\u5148\u304c\u9577\u5e74\u57f9\u3063\u3066\u304d\u305f\u300c\u4fe1\u983c<\/strong>\u300d\u3084\u300c\u30d6\u30e9\u30f3\u30c9\u529b<\/strong>\u300d\u300c\u7d44\u7e54\u306e\u5f37\u3055<\/strong>\u300d\u306a\u3069\u5c06\u6765\u306e\u53ce\u76ca\u529b\u306e\u6e90\u6cc9\u3092\u6570\u5024\u5316<\/u>\u3057\u305f\u3082\u306e\u3067\u3059\u200b\u3002\u3053\u306e\u305f\u3081\u306e\u308c\u3093\u306f\u6295\u8cc7\u5224\u65ad\u3084\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3044\u3066\u3082\u975e\u5e38\u306b\u91cd\u8981\u306a\u9805\u76ee\u3068\u306a\u308a\u307e\u3059\u3002PPA\u306e\u672c\u8cea\u306f\u307e\u3055\u306b\u3053\u306e\u300c\u306e\u308c\u3093\u300d\u3092\u6b63\u78ba\u306b\u7406\u89e3\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

2.\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5<\/h2>\n

\u306e\u308c\u3093\u306f\u8cb7\u53ce\u306b\u3088\u3063\u3066\u751f\u307e\u308c\u305f\u300c\u898b\u3048\u306a\u3044\u4fa1\u5024\u300d\u3067\u3059\u304c\u3001\u4f1a\u8a08\u4e0a\u306f\u63a1\u7528\u3059\u308b\u57fa\u6e96\u306b\u3088\u3063\u3066\u51e6\u7406\u306e\u8003\u3048\u65b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u4e21\u8005\u306e\u9055\u3044\u3092\u4ee5\u4e0b\u306e\u8868\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

<\/p>\n

\u65e5\u672c\u57fa\u6e96\u306f\u300c\u306e\u308c\u3093\u3092\u4e00\u5b9a\u671f\u9593\u3067\u511f\u5374\u300d\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001IFRS\u306f\u300c\u511f\u5374\u305b\u305a\u3001\u6bce\u671f\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3067\u78ba\u8a8d\u3059\u308b\u300d\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

2-1.\u65e5\u672c\u57fa\u6e96\u306e\u5834\u5408<\/h3>\n

\u306e\u308c\u3093\u306f\u4f1a\u793e\u306e\u5c06\u6765\u306b\u5f79\u7acb\u3064\u4fa1\u5024\u3068\u3057\u3066\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u65e5\u672c\u57fa\u6e96\u3067\u305d\u308c\u306f\u6642\u9593\u3068\u5171\u306b\u5f90\u3005\u306b\u52b9\u679c\u304c\u8584<\/u>\u308c\u3066\u3044\u304f<\/u>\u3068\u8003\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u300c\u539f\u5247\u3068\u3057\u306620\u5e74\u4ee5\u5185\u306e\u5408\u7406\u7684\u306a\u671f\u9593\u3092\u6c7a\u3081\u3066\u8cbb\u7528\u5316(\u511f\u5374)\u300d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u307020\u5104\u306e\u306e\u308c\u3093\u306a\u3089\u300120\u5e74\u304b\u3051\u3066\u6bce\u5e741\u5104\u305a\u3064\u6e1b\u3089\u3059\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u65e5\u672c\u57fa\u6e96\u306f\u300c\u306e\u308c\u3093\u306e\u4fa1\u5024\u3092\u6642\u9593\u3068\u5171\u306b\u5c11\u3057\u305a\u3064\u8cbb\u7528\u5316\u3057\u3066\u3044\u304f\u300d\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n

\u4e00\u65b9\u3067\u3082\u3057\u7d4c\u55b6\u304c\u60aa\u5316\u3057\u8cb7\u53ce\u6642\u306b\u60f3\u5b9a\u3057\u3066\u3044\u305f\u5229\u76ca\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u306e\u308c\u3093\u306e\u4fa1\u5024\u3092\u898b\u76f4\u3057\u3066\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

\u65e5\u672c\u57fa\u6e96\u3067\u306f\u3053\u306e\u3088\u3046\u306b\u300c\u6c7a\u3081\u305f\u671f\u9593\u3067\u511f\u5374\u300d\uff0b\u300c\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6e1b\u640d\u300d<\/span>\u3068\u3044\u3046\u4e8c\u6bb5\u69cb\u3048\u3067\u306e\u308c\u3093\u3092\u6271\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u5229\u76ca\u306e\u5909\u52d5\u3092\u6291\u3048\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u5b89\u5b9a\u7684\u306b\u898b\u305b\u308b\u52b9\u679c<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e00\u65b9\u3067\u3001\u5b9f\u969b\u306e\u4f01\u696d\u4fa1\u5024\u306e\u5909\u5316\u3092\u5373\u5ea7\u306b\u53cd\u6620\u3057\u306b\u304f\u3044\u7279\u5fb4\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

2-2.IFRS\u306e\u5834\u5408<\/h3>\n

IFRS(\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96)\u3067\u306f\u8003\u3048\u65b9\u304c\u5168\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

IFRS\u3067\u306f\u306e\u308c\u3093\u306f\u300c\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3067\u304d\u306a\u3044\u8cc7\u7523\u300d<\/u>\u3068\u307f\u306a\u3055\u308c\u3001\u65e5\u672c\u57fa\u6e96\u306e\u3088\u3046\u306b\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8cbb\u7528\u5316\u3059\u308b(\u511f\u5374)\u3068\u3044\u3046\u51e6\u7406\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u305d\u306e\u4ee3\u308f\u308a\u306b\u6bce\u5e74\u300c\u6e1b\u640d\u30c6\u30b9\u30c8\u300d<\/span>\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u306e\u308c\u3093\u3092\u542b\u3080\u4e8b\u696d\u5168\u4f53\u306e\u4fa1\u5024\u3092\u518d\u8a55\u4fa1\u3057\u3001\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u5206\u3092\u640d\u5931\u3068\u3057\u3066\u4e00\u62ec\u3067\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u8cb7\u53ce\u5f8c\u306b\u696d\u7e3e\u304c\u60aa\u5316\u3057\u305f\u308a\u3001\u4e3b\u8981\u306a\u9867\u5ba2\u3092\u5931\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u306f\u306e\u308c\u3093\u306e\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6642\u6e1b\u640d\u640d\u5931\u3092\u4e00\u5ea6\u306b\u8a08\u4e0a\u3057\u3001\u306e\u308c\u3093\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u65b9\u6cd5\u306f\u5b9f\u969b\u306e\u4f01\u696d\u306e\u6b63\u78ba\u306b\u53cd\u6620\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u6e1b\u640d\u30c6\u30b9\u30c8\u306f\u7d4c\u55b6\u8005\u306e\u898b\u7a4d\u3082\u308a\u3084\u5224\u65ad\u306b\u5de6\u53f3\u3055\u308c\u3084\u3059\u304f\u5e74\u306b\u3088\u3063\u3066\u306f\u5229\u76ca\u304c\u5927\u304d\u304f\u5909\u52d5\u3059\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

3.PPA\u3067\u304a\u56f0\u308a\u306e\u969b\u306f\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044<\/h2>\n

PPA\uff08\u30d1\u30fc\u30c1\u30a7\u30b9\u30fb\u30d7\u30e9\u30a4\u30b9\u30fb\u30a2\u30ed\u30b1\u30fc\u30b7\u30e7\u30f3\uff09\u306f\u3001\u306e\u308c\u3093\u3084\u7121\u5f62\u8cc7\u7523\u3092\u8a55\u4fa1\u3059\u308b\u8ca1\u52d9\u4f1a\u8a08\u306e\u5c02\u9580\u9818\u57df\u3067\u3059\u304c\u3001\u5b9f\u969b\u306e\u73fe\u5834\u3067\u306f\u3001\u7a0e\u52d9\u30fb\u52b4\u52d9\u30fb\u6cd5\u52d9\u306a\u3069\u5e45\u5e83\u3044\u8ab2\u984c<\/strong>\u304c\u540c\u6642\u306b\u767a\u751f\u3057\u307e\u3059\u3002

\n\u305d\u308c\u305e\u308c\u5225\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3059\u308b\u3068\u3001\u9023\u643a\u306e\u624b\u9593\u3084\u30b9\u30d4\u30fc\u30c9\u306e\u9045\u308c\u304c\u751f\u3058\u304c\u3061\u3067\u3059\u3002<\/p>\n

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\n\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u7a0e\u7406\u58eb\u30fb\u793e\u52b4\u58eb\u304c\u5728\u7c4d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6cd5\u52d9\u306e\u5c02\u9580\u5bb6\u3068\u3082\u9023\u643a\u3002

\nPPA\u306e\u5b9f\u52d9\u304b\u3089\u7d71\u5408\u5f8c\u306e\u7a0e\u52d9\u9867\u554f\u307e\u3067\u3001\u4e00\u8cab\u3057\u305f\u5bfe\u5fdc\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><\/p>\n

<\/p>\n

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\n\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7<\/strong><\/span>\u304c\u7a93\u53e3\u3068\u306a\u308a\u3001\u5fc5\u8981\u306a\u652f\u63f4\u3092\u307e\u3068\u3081\u3066\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

4.\u307e\u3068\u3081<\/h2>\n

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\n

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\n

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\u306e\u308c\u3093\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u6570\u5b57\u306e\u5965\u306b\u3042\u308b\u4f01\u696d\u306e\u201c\u672c\u5f53\u306e\u4fa1\u5024\u201d\u3092\u898b\u629c\u304f\u529b\u3092\u990a\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u672c\u8a18\u4e8b\u304c\u305d\u306e\u7b2c\u4e00\u6b69\u3068\u306a\u308a\u3001\u3042\u306a\u305f\u306e\u77e5\u8b58\u3092\u78ba\u304b\u306a\u529b\u3078\u3068\u5c0e\u304f\u304d\u3063\u304b\u3051\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

  \u300c\u306e\u308c\u3093\u300d\u3063\u3066\u4f55\u306a\u3093\u3060\u308d\u3046\uff1f PPA\u306e\u696d\u52d9\u3092\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u521d\u3081\u3066\u805e\u304f\u5c02\u9580\u7528\u8a9e\u306b\u6238\u60d1\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002 \u4f1a\u8b70\u3084\u8cc7\u6599\u306e\u4e2d\u3067\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u898b\u805e\u304d\u3057\u3066\u3001\u3046\u307e\u304f\u8aac\u660e\u3067\u304d\u305a\u306b\u7126\u3063\u305f\u7d4c\u9a13\u304c\u3042\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083 […]<\/p>\n","protected":false},"author":16,"featured_media":2075,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[49],"class_list":["post-2062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=2062"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2062\/revisions"}],"predecessor-version":[{"id":2076,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2062\/revisions\/2076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2075"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}