{"id":2190,"date":"2026-01-21T12:00:33","date_gmt":"2026-01-21T03:00:33","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2190"},"modified":"2026-01-21T11:44:43","modified_gmt":"2026-01-21T02:44:43","slug":"ppa-job-description","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/ppa-job-description","title":{"rendered":"PPA\u306e\u4ed5\u4e8b\u5185\u5bb9\u3092\u521d\u5fc3\u8005\u5411\u3051\u306b\u3054\u7d39\u4ecb"},"content":{"rendered":"

\u521d\u3081\u3066PPA\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3057\u3001<\/p>\n

\u300c\u3069\u3093\u306a\u3053\u3068\u3092\u3059\u308b\u3093\u3060\u308d\u3046\u300d<\/span><\/p>\n

\u300c\u3068\u3066\u3082\u5c02\u9580\u7684\u3067\u96e3\u3057\u3044\u4ed5\u4e8b\u306a\u306e\u3067\u306f\u300d<\/span><\/p>\n

\u3068\u601d\u3046\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u306fPPA\u306e\u4ed5\u4e8b\u5185\u5bb9\u3092\uff14\u3064\u306e\u4e3b\u8981\u306a\u4ed5\u4e8b\u5185\u5bb9\u306b\u3057\u307c\u3063\u3066\u3001\u521d\u3081\u3066\u306e\u65b9\u306b\u3082\u77ed\u6642\u9593\u3067\u7406\u89e3<\/strong>\u3067\u304d\u308b\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n\u300c\u79c1\u306b\u3053\u306e\u4ed5\u4e8b\u304c\u3067\u304d\u308b\u306e\u3060\u308d\u3046\u304b\uff1f\u300d<\/strong><\/span>\u3068<\/strong>\u611f\u3058\u3066\u3044\u308b\u65b9\u3082\u5927\u4e08\u592b\u3067\u3059<\/strong>\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067PPA\u306e\u4ed5\u4e8b\u304c\u3050\u3063\u3068\u8eab\u8fd1\u306b\u611f\u3058\u3089\u308c\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/strong><\/span>\u3067\u306f\u3053\u306e\u4ed5\u4e8b\u306b\u8208\u5473\u3092\u6301\u3063\u305f\u3042\u306a\u305f\u3092\u5fc3\u304b\u3089\u304a\u5f85\u3061\u3057\u3066\u3044\u307e\u3059\u3002
\n\u305c\u3072\u8a18\u4e8b\u3092\u6700\u5f8c\u307e\u3067\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.PPA\u3068\u306fM\uff06A\u3067\u652f\u6255\u3063\u305f\u8cb7\u53ce\u4fa1\u683c\u3092\u8cc7\u7523\u3084\u8ca0\u50b5\u306b\u5206\u3051\u3066\u6b63\u3057\u304f\u8a55\u4fa1\u3059\u308b\u3053\u3068<\/h2>\n

PPA\u3068\u306fM&A\u306e\u5f8c\u306b\u8cb7\u53ce\u3057\u305f\u4fa1\u683c\u3092\u3001\u53d6\u5f97\u65e5\u6642\u70b9\u3067\u306e<\/strong>\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523(\u203b1)\u30fb\u306e\u308c\u3093<\/strong>(\u203b2)\u306e\u516c\u6b63\u4fa1\u5024\u306b\u5206\u3051\u3066\u3001\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/strong><\/p>\n

M&A\u3067\u306f\u8cb7\u53ce\u3057\u305f\u5074\u306e\u4f01\u696d\u304c\u300c\u4f55\u306e\u305f\u3081\u306b\u304a\u91d1\u3092\u652f\u6255\u3063\u305f\u306e\u304b\u300d\u3092\u660e\u78ba\u306b<\/u>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/u>\u3002PPA\u3092\u884c\u3046\u3053\u3068\u3067\u4f01\u696d\u304c\u3069\u306e\u8cc7\u7523\u306b\u3069\u308c\u3060\u3051\u306e\u4fa1\u5024\u3092\u898b\u51fa\u3057\u3066\u8cb7\u53ce\u3057\u305f\u306e\u304b\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u300110\u5104\u5186\u3067\u4f1a\u793e\u3092\u8cb7\u53ce\u3057\u3001\u6a5f\u68b0\u3084\u5efa\u7269\u306a\u3069\u306e\u6709\u5f62\u8cc7\u7523\u304c3\u5104\u5186\u3001\u30d6\u30e9\u30f3\u30c9\u540d\u3084\u9867\u5ba2\u30ea\u30b9\u30c8\u306a\u3069\u306e\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u304c\uff12\u5104\u5186\u3001\u6b8b\u308a\u306e5\u5104\u5186\u3092\u306e\u308c\u3093\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3063\u305f\u5f62\u3067\u91d1\u984d\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n

<\/p>\n

\u3064\u307e\u308aPPA\u3068\u306f\u8cb7\u53ce\u5f8c\u306e\u4f01\u696d\u306e\u4fa1\u5024\u3092\u6b63\u3057\u304f\u898b\u3048\u308b\u5f62\u306b\u6574\u7406\u3057M&A\u306e\u76ee\u7684\u3084\u6210\u679c\u3092\u6570\u5024\u3067\u8868\u3059\u5927\u5207\u306a\u4f1a\u8a08\u30d7\u30ed\u30bb\u30b9\u306a\u306e\u3067\u3059\u3002<\/p>\n

\n

\u203b1 \u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u3068\u306f\u3001\u5358\u72ec\u3067\u58f2\u5374\u3067\u304d\u308b\u3088\u3046\u306a\u8cc7\u7523(\u4f8b\uff1a\u30d6\u30e9\u30f3\u30c9\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u7279\u8a31\u6a29\u306a\u3069)\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u203b2 \u306e\u308c\u3093\u3068\u306f\u3001\u53d6\u5f97\u4fa1\u683c\u304c\u8b58\u5225\u53ef\u80fd\u306a\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u516c\u6b63\u4fa1\u5024\u306e\u5408\u8a08\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5dee\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u7a00\u306b\u3001\u53d6\u5f97\u4fa1\u683c\u306e\u65b9\u304c\u3053\u308c\u3089\u306e\u516c\u6b63\u4fa1\u5024\u306e\u5408\u8a08\u3088\u308a\u4f4e\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u6642\u306f\u300c\u8ca0\u306e\u306e\u308c\u3093(\u30d0\u30fc\u30b2\u30f3\u30d1\u30fc\u30c1\u30a7\u30b9)\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n

\u306e\u308c\u3093\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u95a2\u9023\u8a18\u4e8b\u300c\u306e\u308c\u3093\u3068\u306f\u4f55\u304b\uff1fPPA\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u57fa\u790e\u77e5\u8b58\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044<\/p>\n<\/div>\n

2.PPA\u306e\u5b9f\u969b\u306e\u4ed5\u4e8b\u5185\u5bb9<\/h2>\n

\u5b9f\u969b\u306bPPA\u306e\u73fe\u5834\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u4ed5\u4e8b\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\uff14\u3064\u306e\u6d41\u308c\u306b\u5206\u3051\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

2-1.\u8cb7\u53ce\u3057\u305f\u4f1a\u793e\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b<\/h3>\n

\u307e\u305a\u8cb7\u53ce\u3057\u305f\u4f1a\u793e\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u307e\u3059\u3002\u4fa1\u5024\u3092\u6b63\u3057\u304f\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u305d\u306e\u4f1a\u793e\u3092\u3069\u3046\u898b<\/strong>\u3066\u3001\u4f55\u3092\u671f\u5f85\u3057\u3066\u8cb7\u3063\u305f\u306e\u304b\u300d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093<\/strong>\u3002<\/p>\n

\u3053\u306e\u5de5\u7a0b\u306fPPA\u306e\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u3053\u3053\u3067\u306e\u7406\u89e3\u304c\u5f8c\u306e\u8a55\u4fa1\u4f5c\u696d\u306e\u7cbe\u5ea6\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u3057\u3066\u3001\u4f1a\u793e\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306a\u7406\u7531\u306f\u5927\u304d\u304f\u4e8c\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n

2-1-1.PPA\u3092\u6b63\u78ba\u306b\u884c\u3046\u305f\u3081<\/h4>\n

\u4f1a\u793e\u3084\u53d6\u5f15\u306e\u5168\u4f53\u50cf\u3092\u6b63\u3057\u304f\u3064\u304b\u3080\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u6b21\u306e\u3088\u3046\u306a\u60c5\u5831\u3092\u6574\u7406\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\n

\u8cb7\u53ce\u306e\u76ee\u7684\u3001\u53d6\u5f15\u306e\u5f62\u614b\u3001\u53d6\u5f97\u3057\u305f\u6642\u70b9\u3001\u8cb7\u53ce\u91d1\u984d\u306e\u7b97\u5b9a\u6839\u62e0\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u3001\u76f4\u8fd1\u306e\u8ca1\u52d9\u60c5\u5831\u3001\u53ce\u76ca\u69cb\u9020\u3001\u4e3b\u8981\u9867\u5ba2\u3001\u5951\u7d04\u95a2\u4fc2\u3001\u6240\u6709\u3059\u308b\u8cc7\u7523\u30fb\u8ca0\u50b5\u3001\u30d6\u30e9\u30f3\u30c9\u3084\u7279\u8a31\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u3001\u7d4c\u55b6\u8a08\u753b\u3084\u5c06\u6765\u306e\u53ce\u76ca\u898b\u901a\u3057\u3000\u306a\u3069<\/p>\n<\/div>\n

\u4f8b\u3048\u3070\u8cb7\u53ce\u306e\u72d9\u3044\u304c\u300c\u9867\u5ba2\u57fa\u76e4\u306e\u62e1\u5927\u300d\u306a\u3089\u9867\u5ba2\u30ea\u30b9\u30c8\u3084\u5951\u7d04\u306e\u5185\u5bb9\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u6280\u8853\u3084\u30ce\u30a6\u30cf\u30a6\u306e\u53d6\u5f97\u304c\u76ee\u7684\u306a\u3089\u7279\u8a31\u3084\u7814\u7a76\u958b\u767a\u4f53\u5236\u3068\u3044\u3063\u305f\u60c5\u5831\u304c\u7126\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u5951\u7d04\u66f8\u3084\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5831\u544a\u66f8\u306a\u3069\u306e\u8cc7\u6599\u3092\u8aad\u307f\u8fbc\u307f\u3001M\uff06A\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u304b\u3089\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u901a\u3058\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

\u4f1a\u793e\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5358\u306a\u308b\u60c5\u5831\u96c6\u3081\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong>PPA\u3067\u306f\u8cb7\u53ce\u3057\u305f\u4f1a\u793e\u306e\u3069\u3093\u306a\u90e8\u5206\u306b\u4fa1\u5024\u304c\u3042\u308b\u306e\u304b\u3092\u898b\u6975\u3081\u3066\u3001\u9069\u5207\u306b\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

\n

\u30fb\u7279\u8a31\u306e\u3088\u3046\u306b\u5f62\u3042\u308b\u6a29\u5229\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u306f\u300c\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\u300d<\/p>\n

\u30fb\u793e\u54e1\u306e\u30ce\u30a6\u30cf\u30a6\u3084\u30c1\u30fc\u30e0\u529b\u306e\u3088\u3046\u306b\u4f1a\u793e\u5168\u4f53\u306b\u6eb6\u3051\u8fbc\u3093\u3067\u3044\u3066\u5358\u4f53\u3067\u306f\u4fa1\u5024\u3092\u5206\u3051\u306b\u304f\u3044\u3082\u306e\u306f\u300c\u306e\u308c\u3093\u300d<\/p>\n<\/div>\n

\u3053\u306e\u3088\u3046\u306b\u4f1a\u793e\u306e\u5f37\u307f\u3084\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3069\u306e\u4fa1\u5024\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u3092\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

2-1-2.\u5468\u56f2\u304b\u3089\u4fe1\u983c\u3055\u308c\u308b\u8aac\u660e\u3092\u3059\u308b\u305f\u3081<\/h4>\n

PPA\u306e\u7d50\u679c\u306f\u6700\u7d42\u7684\u306b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3084\u76e3\u67fb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n

\u305d\u306e\u6642\u306b\u5358\u306a\u308b\u6570\u5b57\u3060\u3051\u3067\u306f\u306a\u304f\u300c\u306a\u305c\u3053\u306e\u4fa1\u5024\u306b\u306a\u3063\u305f\u306e\u304b\u300d\u3068\u3044\u3046\u6839\u62e0\u3092\u8a00\u8449\u3067\u8aac\u660e\u3067\u304d\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059<\/span>\u3002<\/p>\n

\u4f1a\u793e\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u308c\u3070\u3001\u8a55\u4fa1\u306e\u80cc\u666f\u3092\u4e00\u8cab\u3057\u3066\u8aac\u660e\u3067\u304d\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3084\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u983c\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

2-2.\u30d6\u30e9\u30f3\u30c9\u306a\u3069\u3092\u6574\u7406\u3057\u8a55\u4fa1\u306e\u6e96\u5099\u3092\u6574\u3048\u308b<\/h3>\n

\u4f1a\u793e\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3057\u305f\u3089\u3001\u6b21\u306b\u3069\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u3059\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

PPA\u3067\u306f\u8cb7\u53ce\u4fa1\u683c\u3092\u8cc7\u7523\u3084\u8ca0\u50b5\u306b\u3069\u306e\u3088\u3046\u306b\u914d\u5206\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u305f\u3081\u3001\u307e\u305a\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n

\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\n

\u30fb\u6709\u5f62\u8cc7\u7523<\/strong>\uff1a\u5efa\u7269\u3001\u571f\u5730\u3001\u8eca\u4e21\u3001\u6a5f\u68b0\u8a2d\u5099\u306a\u3069\u3000<\/strong><\/p>\n

\u30fb\u8b58\u5225\u53ef\u80fd\u306a\u7121\u5f62\u8cc7\u7523\uff1a\u30d6\u30e9\u30f3\u30c9\u540d\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u9867\u5ba2\u95a2\u4fc2\u8cc7\u7523\u3001\u7279\u8a31\u3001\u6280\u8853\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u3000<\/strong><\/p>\n

\u30fb\u8ca0\u50b5\uff1a\u501f\u5165\u91d1\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u3001\u5951\u7d04\u4e0a\u306e\u7fa9\u52d9\u306a\u3069<\/strong><\/p>\n<\/div>\n

\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u8ca1\u52d9\u30c7\u30fc\u30bf\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u66f8\u3084\u793e\u5185\u8cc7\u6599\u306a\u3069\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u6574\u7406\u3057\u307e\u3059\u3002\u5404\u8cc7\u7523\u306e\u5185\u5bb9\u3084\u5229\u7528\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3001\u91cd\u8907\u3084\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u4e00\u89a7\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u3067\u3001\u4fa1\u5024\u3092\u6570\u5b57\u3067\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u304c\u6574\u3044\u307e\u3059\u3002<\/p>\n

2-3.\u6574\u7406\u3057\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u4fa1\u5024\u3092\u6570\u5b57\u3067\u8a55\u4fa1\u3059\u308b<\/h3>\n

\u6574\u7406\u3057\u305f\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u3082\u3068\u306b\u3001\u300c\u3069\u306e\u8cc7\u7523\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u4fa1\u5024\u304c\u3042\u308b\u306e\u304b\u300d\u3092\u5177\u4f53\u7684\u306a\u6570\u5b57\u3067\u6c7a\u3081\u3066\u3044\u304d\u307e<\/strong>\u3059<\/strong>\u3002\u3053\u306e\u5de5\u7a0b\u3067\u306f\u8cb7\u53ce\u4fa1\u683c\u3092\u300c\u4f55\u306b\u3044\u304f\u3089\u914d\u5206\u3059\u308b\u304b\u300d\u3092\u5177\u4f53\u7684\u306a\u6570\u5b57\u3067\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u8a55\u4fa1\u306e\u7d50\u679c\u3001\u500b\u5225\u306b\u7b97\u5b9a\u3067\u304d\u306a\u304b\u3063\u305f\u6b8b\u308a\u306e\u91d1\u984d\u306f\u306e\u308c\u3093\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4fa1\u5024\u3092\u6570\u5b57\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8cb7\u53ce\u4fa1\u683c\u306e\u3046\u3061\u3069\u306e\u90e8\u5206\u304c\u5177\u4f53\u7684\u306b\u8cc7\u7523\u3084\u8ca0\u50b5\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u304b\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u8a55\u4fa1\u306e\u65b9\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\n

\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff1a\u540c\u69d8\u306e\u53d6\u5f15\u3084\u5e02\u5834\u4fa1\u683c\u3092\u53c2\u8003\u306b\u8a55\u4fa1<\/strong><\/p>\n

\u30fb\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\uff1a\u5c06\u6765\u5f97\u3089\u308c\u308b\u53ce\u76ca\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u3066\u8a55\u4fa1<\/strong><\/p>\n

\u30fb\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff1a\u518d\u53d6\u5f97\u306b\u304b\u304b\u308b\u30b3\u30b9\u30c8\u306a\u3069\u304b\u3089\u7b97\u5b9a<\/strong><\/p>\n<\/div>\n

\u3053\u308c\u3089\u306e\u624b\u6cd5\u3092\u8cc7\u7523\u306e\u7279\u6027\u306b\u5fdc\u3058\u3066\u4f7f\u3044\u5206\u3051\u306a\u304c\u3089\u3001\u516c\u6b63\u4fa1\u5024(\u30d5\u30a7\u30a2\u30d0\u30ea\u30e5\u30fc)\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u5de5\u7a0b\u3067\u7b97\u51fa\u3055\u308c\u305f\u7d50\u679c\u306f\u8cb7\u53ce\u5f8c\u306e\u8ca1\u52d9\u5831\u544a\u306b\u76f4\u63a5\u53cd\u6620\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u3053\u306e\u8a55\u4fa1\u304cPPA\u306e\u4e2d\u6838\u3067\u3042\u308a\u4f01\u696d\u4fa1\u5024\u3092\u6570\u5024\u3067\u898b\u3048\u308b\u5316\u3059\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\u6b63\u78ba\u306a\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3067\u6295\u8cc7\u5bb6\u3084\u76e3\u67fb\u306b\u5bfe\u3057\u3066\u3082\u900f\u660e\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002<\/p>\n

2-4.\u307e\u3068\u3081\u305f\u7d50\u679c\u3092\u5831\u544a\u66f8\u306b\u3057\u3066\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3084\u76e3\u67fb\u306b\u8aac\u660e\u3059\u308b<\/h3>\n

PPA\u306e\u6700\u7d42\u6bb5\u968e\u3067\u306f\u3001\u8a55\u4fa1\u306e\u7d50\u679c\u3092\u307e\u3068\u3081\u3066\u95a2\u4fc2\u8005\u3078\u8aac\u660e\u3057\u307e\u3059<\/u><\/strong>\u3002\u6848\u4ef6\u306b\u3088\u3063\u3066\u306f\u3053\u3053\u3067\u5b8c\u4e86\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5165\u308b\u5834\u5408\u306f\u3055\u3089\u306b\u7d30\u3084\u304b\u306a\u3084\u308a\u3068\u308a\u304c\u7d9a\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

2-4-1.\u5831\u544a\u66f8\u4f5c\u6210\u3068\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u306e\u8aac\u660e<\/h4>\n

\u8a55\u4fa1\u3092\u7d42\u3048\u305f\u3089\u3001\u307e\u3068\u3081\u305f\u7d50\u679c\u3092\u5831\u544a\u66f8\u306b\u6574\u7406\u3057\u307e\u3059\u3002\u5831\u544a\u66f8\u306b\u306f\u53d6\u5f15\u306e\u6982\u8981\u3084\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u4e00\u89a7\u3001\u4f7f\u7528\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u3001\u305d\u306e\u7406\u7531\u3001\u7b97\u5b9a\u306e\u524d\u63d0\u6761\u4ef6\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\u3053\u306e\u5831\u544a\u66f8\u306f\u3001PPA\u3067\u3069\u306e\u3088\u3046\u306b\u4fa1\u5024\u3092\u5224\u65ad\u3057\u305f\u306e\u304b\u3092\u8aac\u660e\u3059\u308b\u91cd\u8981\u306a\u8cc7\u6599\u3067\u3059\u3002\u30af\u30e9\u30a4\u30a2\u30f3\u30c8(\u8cb7\u53ce\u3057\u305f\u4f01\u696d)\u306b\u5bfe\u3057\u3066\u3001\u300c\u306a\u305c\u3053\u306e\u8a55\u4fa1\u984d\u306b\u306a\u3063\u305f\u306e\u304b\u300d\u3092\u4e01\u5be7\u306b\u8aac\u660e\u3057\u3001\u7d50\u679c\u306b\u7d0d\u5f97\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n

\u6848\u4ef6\u306b\u3088\u3063\u3066\u306f\u3053\u306e\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3068\u8aac\u660e\u3067PPA\u696d\u52d9\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span>\u4e00\u65b9\u3067\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3067\u306f\u6b21\u306e\u5de5\u7a0b\u3078\u9032\u307f\u307e\u3059\u3002<\/p>\n

2-4-2.\u76e3\u67fb\u6cd5\u4eba\u5bfe\u5fdc<\/h4>\n

\u76e3\u67fb\u6cd5\u4eba\u5bfe\u5fdc\u3067\u306f\u3001\u7b97\u5b9a\u3057\u305f\u8cc7\u7523\u4fa1\u5024\u3084\u8a55\u4fa1\u65b9\u6cd5\u304c\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/strong><\/p>\n

\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u300c\u3053\u306e\u524d\u63d0\u306e\u6839\u62e0\u3092\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u300c\u3053\u306e\u91d1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3057\u307e\u3057\u305f\u304b\u300d\u3068\u3044\u3063\u305f\u8cea\u554f\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u88dc\u8db3\u8cc7\u6599\u3092\u4f5c\u6210\u3057\u305f\u308a\u518d\u8a08\u7b97\u3092\u884c\u3063\u305f\u308a\u3057\u306a\u304c\u3089\u6700\u7d42\u7684\u306a\u6570\u5024\u3092\u78ba\u5b9a\u3055\u305b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u65e5\u672c\u57fa\u6e96\u3067\u884c\u3046\u304b\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96(IFRS)\u3067\u884c\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u78ba\u8a8d\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u304c\u5c11\u3057\u7570\u306a\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u7acb\u5834\u3084\u5224\u65ad\u65b9\u91dd\u306b\u5408\u308f\u305b\u305f\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u6848\u4ef6\u306b\u3088\u3063\u3066\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u89e3\u91c8\u304c\u307e\u3061\u307e\u3061\u3067\u3001\u78ba\u8a8d\u4f5c\u696d\u304c\u9577\u671f\u5316\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u3084\u308a\u53d6\u308a\u3092\u7d4c\u3066\u3001\u5168\u3066\u306e\u78ba\u8a8d\u304c\u7d42\u308f\u3063\u305f\u6bb5\u968e\u3067PPA\u696d\u52d9\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/span><\/p>\n

3.PPA\u306b\u3054\u8208\u5473\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u305c\u3072\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u3078\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/h2>\n

PPA\u306e\u4ed5\u4e8b\u5185\u5bb9\u3092\u77e5\u308a\u3001\u300c\u4f01\u696d\u306e\u6210\u9577\u3092\u652f\u3048\u308b\u3063\u3066\u7d20\u6575\u3060\u306a\u300d\u300c\u4eca\u306e\u7d4c\u9a13\u3092\u6d3b\u304b\u305b\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u300d\u3068\u611f\u3058\u305f\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e<\/u><\/strong>\u3067\u306f\u305d\u3093\u306a\u601d\u3044\u3092\u6301\u3064\u65b9\u3092\u6b53\u8fce\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u306f\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u4e0a\u5834\u4f01\u696d\u307e\u3067\u69d8\u3005\u306aM\uff06A\u6848\u4ef6\u306b\u304a\u3051\u308bPPA\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306f\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30fb\u52b4\u52d9\u306a\u3069\u3092\u5c02\u9580\u3068\u3059\u308b\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u54e1\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u4f1a\u8a08\u57fa\u6e96\u3084\u7a0e\u52d9\u9762\u306e\u8ab2\u984c\u306b\u3082\u30b0\u30eb\u30fc\u30d7\u306e\u77e5\u898b\u3092\u6d3b\u304b\u3057\u9023\u643a\u3057\u306a\u304c\u3089\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

<\/p>\n

 <\/p>\n

\u4f01\u696d\u306e\u672a\u6765\u3092\u652f\u3048\u308b\u4ed5\u4e8b\u306b\u6311\u6226\u3057\u305f\u3044\u3042\u306a\u305f\u3092\u3001\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306f\u5fc3\u3088\u308a\u304a\u5f85\u3061\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n

PPA\u306e\u4ed5\u4e8b\u306b\u3054\u8208\u5473\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u305c\u3072\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

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

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