{"id":2479,"date":"2026-03-04T10:00:42","date_gmt":"2026-03-04T01:00:42","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2479"},"modified":"2026-03-03T14:22:05","modified_gmt":"2026-03-03T05:22:05","slug":"ma-structure","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/ma-structure","title":{"rendered":"M&#038;A\u306b\u304a\u3051\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\uff5c\u7a2e\u985e\u3054\u3068\u306e\u7279\u5fb4\u3068\u9078\u5b9a\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<p>M&amp;A\u306b\u304a\u3044\u3066\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306f\u91cd\u8981\u3067\u3059\u304c\u3001\u7a2e\u985e\u304c\u591a\u3059\u304e\u3066\u3069\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3092\u9078\u5b9a\u3059\u3079\u304d\u304b\u8ff7\u3046\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u30fb\u4ee3\u8868\u7684\u306a\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u9055\u3044\u3092\u78ba\u8a8d\u3057\u305f\u3044<br 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color: #333333;\"><strong>\u81ea\u793e\u306e<\/strong><\/span><strong><span style=\"color: #e25041;\">\u76ee\u7684\u306b\u5408\u3063\u305f\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc<\/span><\/strong><span style=\"font-size: 16px; color: 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style=\"font-size: 16px; color: #333333;\">\u203b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306f<strong>\u30b9\u30ad\u30fc\u30e0<\/strong>\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u3053\u3053\u3067\u306f<strong>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc<\/strong>\u3067\u7d71\u4e00\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2>2.M&amp;A\u306b\u304a\u3051\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\uff5c\u7a2e\u985e\u3054\u3068\u306e\u7279\u5fb4<\/h2>\n<p>\u76ee\u7684\u304b\u3089\u9006\u7b97\u3057\u3066\u6700\u9069\u306a\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3092\u9078\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u7a2e\u985e\u3054\u3068\u306e\u7279\u5fb4\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002M&amp;A\u306b\u304a\u3051\u308b\u4e3b\u306a\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u3010\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u7279\u5fb4\u3011<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 33.2465%;\"><\/th>\n<th style=\"width: 33.3333%;\"><strong>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u6982\u8981<\/strong><\/th>\n<th style=\"width: 33.3333%;\"><strong>\u7279\u5fb4<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u4e8b\u696d\u8b72\u6e21<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u7279\u5b9a\uff08\u3082\u3057\u304f\u306f\u5168\u90e8\uff09\u306e\u4e8b\u696d\u3092\u8b72\u6e21<\/td>\n<td style=\"width: 33.3333%;\">\u624b\u7d9a\u304d\u304c\u7169\u96d1<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u682a\u5f0f\u8b72\u6e21<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u652f\u914d\u6a29\u3092\u5f97\u3089\u308c\u308b\u3060\u3051\u306e\u682a\u5f0f\u3092\u53d6\u5f97<\/td>\n<td style=\"width: 33.3333%;\">\u624b\u7d9a\u304d\u304c\u6bd4\u8f03\u7684\u5bb9\u6613<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u682a\u5f0f\u4ea4\u63db<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u767a\u884c\u6e08\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3059\u308b<\/td>\n<td style=\"width: 33.3333%;\">M\uff06A\u306b\u3088\u308b\u4e8b\u696d\u306e\u30b9\u30c8\u30c3\u30d7\u3084\u6df7\u4e71\u304c\u5c11\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u682a\u5f0f\u79fb\u8ee2<\/strong><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u65b0\u8a2d\u4f1a\u793e\u304c\u65e2\u5b58\u4f1a\u793e\u306e\u5b8c\u5168\u89aa\u4f1a\u793e\u3068\u306a\u308b<\/span><\/td>\n<td style=\"width: 33.3333%;\">\u8cb7\u624b\u5074\u30fb\u58f2\u624b\u5074\u53cc\u65b9\u306e\u72ec\u7acb\u6027\u3092\u7dad\u6301\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/strong><\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: 16px; color: #333333;\">\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u682a\u5f0f\u3092\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u3067\u5897\u8cc7\u3059\u308b<\/span><\/td>\n<td style=\"width: 33.3333%;\">\u65e2\u5b58\u682a\u4e3b\u304c\u6b8b\u308b\u305f\u3081\u3001\u7d4c\u55b6\u6a29\u3092100\uff05\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u4f1a\u793e\u5206\u5272<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u4e8b\u696d\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u4ed6\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b<\/td>\n<td style=\"width: 33.3333%;\">\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.2465%;\"><strong>\u5408\u4f75<\/strong><\/td>\n<td style=\"width: 33.3333%;\">\u8907\u6570\u306e\u4f1a\u793e\u3092\u5f62\u5f0f\u7684\u306b\u3082\u5b9f\u8cea\u7684\u306b\u3082\u4e00\u3064\u306e\u4f1a\u793e\u306b\u7d71\u5408<\/td>\n<td style=\"width: 33.3333%;\">\u58f2\u4e0a\u3084\u30b3\u30b9\u30c8\u9762\u3067\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.\u4e8b\u696d\u8b72\u6e21<\/h3>\n<p><strong>\u4e8b\u696d\u8b72\u6e21\u3068\u306f\u3001\u8b72\u6e21\u4f1a\u793e\uff08\u58f2\u624b\u5074\uff09\u304c\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u4e8b\u696d\u3092\u4ed6\u306e\u4f1a\u793e\uff08\u8cb7\u624b\u5074\uff09\u306b\u58f2\u5374\u3059\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3067\u3059<\/strong><strong>\u3002<\/strong>\u4e0d\u63a1\u7b97\u90e8\u9580\u3092\u624b\u653e\u3057\u305f\u3044\u3001\u7279\u5b9a\u306e\u4e8b\u696d\u3092\u8cb7\u53ce\u3057\u305f\u3044\u3001\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e3b\u306a\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u5305\u62ec\u7684\u306b\u8b72\u6e21\u3059\u308b\u682a\u5f0f\u8b72\u6e21\u3068\u6bd4\u3079\u3066\u3001\u624b\u7d9a\u304d\u304c\u7169\u96d1<br \/>\n\u300c\u9867\u5ba2\u3068\u306e\u53d6\u5f15\uff08\u50b5\u6a29\u30fb\u50b5\u52d9\uff09\u300d\u300c\u4e8b\u696d\u6240\u3001\u5e97\u8217\u3001\u5de5\u5834\u7b49\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u300d\u300c\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5951\u7d04\u300d\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u306b\u518d\u5951\u7d04\u304c\u5fc5\u8981\u3067\u3059\u3002\u514d\u8a31\u3084\u8a31\u8a8d\u53ef\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<\/li>\n<li>\u8b72\u53d7\u7bc4\u56f2\u304c\u9650\u5b9a\u3067\u304d\u308b<br \/>\n\u7a0e\u52d9\u30ea\u30b9\u30af\u3084\u7c3f\u5916\u50b5\u52d9\u306a\u3069\u306e\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p class=\"attention-p\">\u8cb7\u624b\u306b\u304a\u3044\u3066\u306f\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u306b\u304a\u3044\u3066\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3084\u767b\u9332\u514d\u8a31\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p class=\"attention-p\">\u58f2\u624b\u5074\u306f\u8b72\u6e21\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u65b9\u3067\u3001<span style=\"font-size: 16px; color: #333333;\">\u81ea\u793e\u304c\u5b58\u7d9a\u53ef\u80fd\u3067\u3001\u58f2\u5374\u8cc7\u91d1\u3092\u305d\u306e\u5f8c\u306e\u7d4c\u55b6\u306b\u6d3b\u7528\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<h3>2-2.\u682a\u5f0f\u8b72\u6e21<\/h3>\n<p><strong>\u682a\u5f0f\u8b72\u6e21\u306f\u8cb7\u624b\u5074\u304c\u58f2\u624b\u5074\u306e\u4f1a\u793e\u652f\u914d\u6a29\u3092\u5f97\u3089\u308c\u308b\u3060\u3051\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u6a29\u3092\u624b\u306b\u5165\u308c\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e3b\u306a\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u624b\u7d9a\u304d\u306f\u6bd4\u8f03\u7684\u5bb9\u6613<br \/>\n\u682a\u5f0f\u306e\u58f2\u5374\u3060\u3051\u3067\u7d4c\u55b6\u6a29\u3092\u624b\u306b\u5165\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4f1a\u793e\u306f\u305d\u306e\u307e\u307e\u5b58\u7d9a\u3067\u304d\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u306f\u6bd4\u8f03\u7684\u5bb9\u6613\u3067\u3059\u3002\u5f93\u696d\u54e1\u3068\u306e\u96c7\u7528\u5951\u7d04\u3084\u8a31\u8a8d\u53ef\u306a\u3069\u3082\u305d\u306e\u307e\u307e\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u793e\u304c\u5b58\u7d9a\u3059\u308b\u306e\u3067\u3001M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u306e\u30b9\u30c8\u30c3\u30d7\u3084\u6df7\u4e71\u304c\u5c11\u306a\u3044<br \/>\n\u58f2\u624b\u5074\u306e\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u3001\u6df7\u4e71\u3092\u6291\u3048\u3066\u50cd\u304d\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3057\u3087\u3046\u3002\u53ce\u76ca\u306e\u9023\u7d9a\u6027\u304c\u4fdd\u305f\u308c\u308b\u306e\u3067\u3001\u6df7\u4e71\u306e\u5c11\u306a\u3055\u306f\u8cb7\u624b\u5074\u306b\u3068\u3063\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p class=\"attention-p\">\u8cb7\u624b\u5074\u306f\u4e0d\u63a1\u7b97\u90e8\u9580\u3082\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u58f2\u624b\u5074\u306e\u682a\u4e3b\u3067\u3042\u308b\u7d4c\u55b6\u8005\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u306e\u5bfe\u4fa1\u3092\u53d7\u53d6\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3084\u9867\u5ba2\u3068\u306e\u53d6\u5f15\u304c\u7d99\u7d9a\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<\/div>\n<h3>2-3.\u682a\u5f0f\u4ea4\u63db<\/h3>\n<p><strong>\u682a\u5f0f\u4ea4\u63db\u306f\u8cb7\u624b\u5074\u304c\u58f2\u624b\u5074\u306e\u767a\u884c\u6e08\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3059\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3059\u3002<\/strong>\u682a\u5f0f\u53d6\u5f97\u306e\u969b\u3001\u8cb7\u624b\u5074\u306f\u58f2\u624b\u5074\u306e\u682a\u4e3b\u306b\u682a\u5f0f\u30fb\u91d1\u92ad\u30fb\u793e\u50b5\u7b49\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306f\u81ea\u793e\u682a\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306e<\/span>\u4e3b\u306a\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u793e\u304c\u5b58\u7d9a\u3059\u308b\u306e\u3067\u3001M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u306e\u30b9\u30c8\u30c3\u30d7\u3084\u6df7\u4e71\u304c\u5c11\u306a\u3044<br \/>\nM&amp;A\u306b\u3088\u308b\u4e8b\u696d\u3078\u306e\u6df7\u4e71\u3092\u6291\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u3068\u540c\u69d8\u3001\u8cb7\u624b\u5074\u30fb\u58f2\u624b\u5074\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3044\u3048\u307e\u3059\u3002<\/li>\n<li>\u682a\u4e3b\u69cb\u6210\u304c\u5909\u308f\u308b<br \/>\n\u8cb7\u624b\u5074\u306e\u682a\u4e3b\u306b\u58f2\u624b\u5074\u306e\u682a\u4e3b\u304c\u52a0\u308f\u308b\u3053\u3068\u304b\u3089\u3001\u8cb7\u624b\u5074\u306e\u7d4c\u55b6\u6a29\u306b\u4e00\u5b9a\u306e\u5f71\u97ff\u529b\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u300c\u5f71\u97ff\u529b\u3092\u6301\u3066\u308b\u300d\u3053\u3068\u81ea\u4f53\u306b\u4fa1\u5024\u304c\u3042\u308c\u3070\u3001M&amp;A\u306e\u4ea4\u6e09\u6750\u6599\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p>\u8cb7\u624b\u5074\u306f\u3001\u81ea\u793e\u682a\u5f0f\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cb7\u53ce\u8cc7\u91d1\u3092\u5fc5\u8981\u3068\u305b\u305a\u306bM&amp;A\u304c\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u682a\u4e3b\u69cb\u6210\u304c\u5909\u308f\u308b\u3053\u3068\u304b\u3089\u3001\u53cd\u5bfe\u682a\u4e3b\u304c\u8cb7\u53d6\u8acb\u6c42\u6a29\u3092\u884c\u4f7f\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7c3f\u5916\u50b5\u52d9\u3092\u5f15\u304d\u7d99\u3050\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<h3>2-4.\u682a\u5f0f\u79fb\u8ee2<\/h3>\n<p><strong>\u65b0\u8a2d\u4f1a\u793e\u304c\u65e2\u5b58\u4f1a\u793e\u306e\u5b8c\u5168\u89aa\u4f1a\u793e\u3068\u306a\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3059\u3002<\/strong>\u65e2\u5b58\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u3001\u65b0\u8a2d\u3057\u305f\u4f1a\u793e<span style=\"font-size: 16px; color: #333333;\">\uff08<strong>\u7279\u5b9a\u89aa\u4f1a\u793e<\/strong>\uff09<\/span>\u304c\u53d6\u5f97\u3057\u3001\u65e2\u5b58\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u65b0\u8a2d\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e3b\u306a\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8cb7\u624b\u5074\u30fb\u58f2\u624b\u5074\u53cc\u65b9\u306e\u72ec\u7acb\u6027\u3092\u7dad\u6301\u3067\u304d\u308b<br \/>\n\u682a\u5f0f\u79fb\u8ee2\u5f8c\u3082\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u4f1a\u793e\u3068\u3057\u3066\u5b58\u5728\u3059\u308b\u306e\u3067\u3001\u6025\u3044\u3067\u7d4c\u55b6\u7d71\u5408\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u8cc7\u91d1\u9762\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u8cb7\u53ce\u306e\u5bfe\u4fa1\u304c\u65b0\u682a\u306e\u767a\u884c\u3067\u3042\u308b\u305f\u3081\u3001\u8cb7\u624b\u5074\u306f\u591a\u984d\u306e\u8cb7\u53ce\u8cc7\u91d1\u306f\u8981\u3057\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p>\u8cc7\u91d1\u9762\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u7d44\u7e54\u518d\u7de8\u3067\u3082\u5229\u7528\u3055\u308c\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u682a\u5f0f\u4ea4\u63db\u3068\u540c\u69d8\u3001\u53cd\u5bfe\u682a\u4e3b\u306e\u8cb7\u53d6\u8acb\u6c42\u6a29\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>2-5.\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/h3>\n<p>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u3067\u306f\u3001\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u682a\u5f0f\u3092\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u3067\u5897\u8cc7\u3057\u307e\u3059\u3002M\uff06A\u306b\u304a\u3044\u3066\u306f\u3001<strong>\u8cb7\u624b\u4f01\u696d\u304c\u51fa\u8cc7\u3057\u3066<span style=\"color: #000000;\">\u7d4c\u55b6\u6a29\u3092\u5f97\u3089\u308c\u308b\u3060\u3051\u306e\u5272\u308a\u5f53\u3066\u3092\u53d7\u3051\u308b\uff08\u7d4c\u55b6\u6a29\u3092\u5f97\u308b\uff09<\/span>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e3b\u306a\u7279\u5fb4\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30b9\u30d4\u30fc\u30c9\u611f\u3092\u3082\u3063\u3066M&amp;A\u3092\u9032\u3081\u3084\u3059\u3044<br \/>\n\u307b\u304b\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3068\u6bd4\u3079\u3066\u6bd4\u8f03\u7684\u77ed\u671f\u9593\u3067\u5b9f\u884c\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li>\u6709\u5229\u767a\u884c\u306e\u5834\u5408\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981<br \/>\n\u6709\u5229\u767a\u884c\uff08\u767a\u884c\u682a\u5f0f\u306e\u6642\u4fa1\u3088\u308a\u3082\u7279\u306b\u4f4e\u3044\u767a\u884c\u4fa1\u683c\u3067\u65b0\u682a\u304c\u767a\u884c\u3055\u308c\u308b\u3053\u3068\uff09\u306e\u5834\u5408\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p class=\"attention-p\">\u8cb7\u624b\u5074\u3068\u3057\u3066\u306f\u3001\u65e2\u5b58\u682a\u4e3b\u304c\u6b8b\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u65e2\u5b58\u682a\u4e3b\u3068\u306e\u5229\u5bb3\u8abf\u6574\u3092\u614e\u91cd\u306b\u884c\u3044\u307e\u3059\u3002\u307e\u305fM\uff06A\u5f8c\u3082\u65e2\u5b58\u682a\u4e3b\u304c\u6b8b\u308b\u305f\u3081\u3001\u7d4c\u55b6\u6a29\u3092100\uff05\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n<h3>2-6.\u4f1a\u793e\u5206\u5272<\/h3>\n<p><strong>\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u4ed6\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3001\u5927\u304d\u304f\u300c\u65b0\u8a2d\u5206\u5272\u300d\u3068\u300c\u5438\u53ce\u5206\u5272\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u65b0\u8a2d\u5206\u5272<br \/>\n\u65b0\u8a2d\u6cd5\u4eba\u306b\u627f\u7d99\u3055\u305b\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015<\/li>\n<li>\u5438\u53ce\u5206\u5272<br \/>\n\u65e2\u5b58\u6cd5\u4eba\u306b\u627f\u7d99\u3055\u305b\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p>\u300c\u627f\u7d99\u300d\u3055\u305b\u308b\u5f62\u614b\u304b\u3089\u3001\u4e8b\u696d\u8b72\u6e21\u3068\u6df7\u540c\u3057\u304c\u3061\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u4e8b\u696d\u8b72\u6e21\u3068\u7570\u306a\u308a\u3001\u4e8b\u696d\u304c\u6709\u3059\u308b\u6a29\u5229\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u306f\u5305\u62ec\u7684\u306b\u79fb\u8ee2\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9867\u5ba2\u3084\u5f93\u696d\u54e1\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u518d\u5951\u7d04\u306f\u4e0d\u8981\u3067\u3059\u3002\u5f15\u304d\u7d99\u3052\u308b\u8a31\u8a8d\u53ef\u3082\u591a\u304f\u3001\u4e8b\u696d\u8b72\u6e21\u3088\u308a\u624b\u7d9a\u304d\u9762\u306e\u624b\u9593\u306f\u5c11\u306a\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>2-7.\u5408\u4f75<\/h3>\n<p><strong>\u5408\u4f75\u306f\u3001\u8907\u6570\u306e\u4f1a\u793e\u3092\u5f62\u5f0f\u7684\u306b\u3082\u5b9f\u8cea\u7684\u306b\u3082\u4e00\u3064\u306e\u4f1a\u793e\u306b\u7d71\u5408\u3059\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3059\u3002<\/strong>\u5927\u304d\u304f\u300c\u5438\u53ce\u5408\u4f75\u300d\u3068\u300c\u65b0\u8a2d\u5408\u4f75\u300d\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u3092\u4e00\u672c\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u3084\u30b3\u30b9\u30c8\u9762\u3067\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044\u3068\u3055\u308c\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u5438\u53ce\u5408\u4f75<br \/>\n\u8907\u6570\u306e\u4f1a\u793e\u304c\u5408\u4f53\u3057\u3066\u3001\u5168\u3066\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u5b58\u7d9a\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b<\/li>\n<li>\u65b0\u8a2d\u5408\u4f75<br \/>\n\u5168\u90e8\u306e\u4f1a\u793e\u3092\u6d88\u6ec5\u3055\u305b\u3001\u5168\u3066\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u65b0\u8a2d\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u305d\u306e\u4ed6\u306e\u7279\u5fb4\u3011<\/p>\n<p class=\"attention-p\">M&amp;A\u4ee5\u5916\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u7d44\u7e54\u518d\u7de8\u3084\u696d\u7e3e\u4e0d\u632f\u4f01\u696d\u306e\u6551\u6e08\u306a\u3069\u3067\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3067\u3059\u3002<\/p>\n<p class=\"attention-p\">\u307e\u305f\u3001\u5438\u53ce\u5408\u4f75\u3068\u65b0\u8a2d\u5408\u4f75\u306b\u3082\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001<span style=\"font-size: 16px; color: #333333;\">\u514d\u8a31\u3084\u8a31\u8a8d\u53ef\u306b\u3064\u3044\u3066\u306f\u3001\u5438\u53ce\u5408\u4f75\u306e\u3068\u304d\u306f\u539f\u5247\u5f15\u304d\u7d99\u3052\u307e\u3059\u304c\u3001\u65b0\u8a2d\u5408\u4f75\u3067\u306f\u5f15\u304d\u7d99\u3052\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<p>\u7d44\u7e54\u518d\u7de8\u306e\u624b\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/reorganization-methods\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d<\/p>\n<h2>3.\u3010\u8cb7\u624b\u5074\u3011\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u9078\u5b9a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p><strong>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u9078\u5b9a\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u81ea\u793e\u306e\u76ee\u7684\u304c\u9054\u6210\u3067\u304d\u308b\u65b9\u6cd5\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>\u5b9f\u52d9\u4e0a\u3001\u58f2\u624b\u306f\u5305\u62ec\u7684\u306b\u58f2\u5374\u3067\u304d\u308b\u682a\u5f0f\u8b72\u6e21\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u8cb7\u624b\u5074\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3092\u76ee\u7684\u3054\u3068\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h5>\u5bfe\u8c61\u4f1a\u793e\u306e\u300c\u7279\u5b9a\u306e\u4e8b\u696d\u300d\u304c\u6b32\u3057\u3044\u5834\u5408<\/h5>\n<p><strong>\u8208\u5473\u306e\u3042\u308b\u4e8b\u696d\u304c\u7279\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4e8b\u696d\u3092\u5207\u308a\u5206\u3051\u3066\u627f\u7d99\u3067\u304d\u308b<span style=\"color: #e25041;\">\u4e8b\u696d\u8b72\u6e21<\/span>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u81ea\u793e\u306e\u8ca9\u58f2\u7db2\u3067\u6b20\u3051\u3066\u3044\u308b\u5730\u57df\u3092\u88dc\u3063\u305f\u308a\u3001\u6b32\u3057\u3044\u6280\u8853\u529b\u3092\u7372\u5f97\u3057\u305f\u308a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u793e\u5206\u5272\u3082\u4e8b\u696d\u3092\u5207\u308a\u5206\u3051\u3066\u627f\u7d99\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u5f8c\u8005\u306f\u4f1a\u793e\u6cd5\u4e0a\u306e\u7d44\u7e54\u518d\u7de8\u306b\u3042\u305f\u308a\u3001\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h5>\u5bfe\u8c61\u4f1a\u793e\u306e\u8a31\u8a8d\u53ef\u3092\u5f15\u304d\u7d99\u304e\u305f\u3044\u5834\u5408<\/h5>\n<p><strong>\u4f1a\u793e\u5206\u5272\u306f\u539f\u5247\u3068\u3057\u3066\u8a31\u8a8d\u53ef\u304c\u5f15\u304d\u7d99\u3052\u308b\u305f\u3081\u3001\u8a31\u8a8d\u53ef\u3092\u91cd\u8981\u8996\u3059\u308b\u3068\u304d\u306f<span style=\"color: #e25041;\">\u4f1a\u793e\u5206\u5272<\/span>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"font-size: 16px; color: #333333;\">\u5f15\u304d\u7d99\u3052\u308b\u304b\u3069\u3046\u304b\u306f\u696d\u7a2e\u3084\u6cd5\u4ee4\u306b\u3088\u3063\u3066\u500b\u5225\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001<\/span>\u5168\u3066\u306e\u8a31\u8a8d\u53ef\u304c\u6f2b\u7136\u3068\u5f15\u304d\u7d99\u3052\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5f15\u304d\u7d99\u304e\u306b\u884c\u653f\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u8a31\u8a8d\u53ef\u3082\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u5f15\u304d\u7d99\u3052\u306a\u3044\u8a31\u8a8d\u53ef\u3082\u3042\u308a\u307e\u3059\u3002\u4e8b\u524d\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h5>\u624b\u7d9a\u304d\u9762\u306e\u624b\u9593\u3092\u7701\u3044\u3066M&amp;A\u3092\u5b9f\u884c\u3057\u305f\u3044\u5834\u5408<\/h5>\n<p><strong>\u624b\u7d9a\u304d\u9762\u306e\u624b\u9593\u3092\u7701\u3044\u3066M&amp;A\u3092\u5b9f\u884c\u3057\u305f\u3044\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">\u682a\u5f0f\u8b72\u6e21<\/span>\u304c\u9069\u3057<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u3066\u3044\u307e\u3059\u3002<\/strong>\u58f2\u624b\u30fb\u8cb7\u624b\u3068\u3082\u306b\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u4e0d\u8981\u3067M&amp;A\u304c\u5b9f\u73fe\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5305\u62ec\u627f\u7d99\u3068\u306a\u308b\u306e\u3067\u4e8b\u696d\u306e\u5207\u308a\u5206\u3051\u306b\u6642\u9593\u3092\u53d6\u3089\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n\u305f\u3060\u3057\u3001\u5305\u62ec\u627f\u7d99\u306f\u7c3f\u5916\u50b5\u52d9\u7b49\u3092\u5f15\u304d\u7d99\u3050\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u305d\u306e\u305f\u3081\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u91cd\u8981\u5ea6\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/strong>\u7701\u3044\u3066\u306f\u306a\u3089\u306a\u3044\u624b\u9593\uff08\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff09\u304c\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>\u5bfe\u5916\u7684\u306b\u5bfe\u7b49\u306e\u59ff\u52e2\u3092\u898b\u305b\u305f\u3044\u5834\u5408<\/h5>\n<p><strong>\u5185\u5b9f\u306f\u300c\u8cb7\u624b\u300d\u300c\u58f2\u624b\u300d\u3068\u3044\u3046\u7acb\u5834\u306e\u9055\u3044\u304c\u751f\u3058\u308b\u3082\u306e\u306e\u3001\u5bfe\u5916\u7684\u306b\u306f\u5bfe\u7b49\u3068\u3044\u3046\u59ff\u52e2\u3092\u898b\u305b\u305f\u3044\u3001\u3082\u3057\u304f\u306f\u58f2\u624b\u5074\u306e\u7acb\u5834\u3092\u5c0a\u91cd\u3057\u305f\u3044\u3088\u3046\u306a\u5834\u5408\u306f<span style=\"color: #e25041;\">\u682a\u5f0f\u79fb\u8ee2<\/span>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><br \/>\n\u7406\u7531\u306f\u3001\u682a\u5f0f\u79fb\u8ee2\u306f\u65b0\u8a2d\u4f1a\u793e\u304c\u682a\u4e3b\u3068\u306a\u308a\u3001\u53cc\u65b9\u306e\u4f1a\u793e\u306e\u72ec\u7acb\u6027\u3092\u7dad\u6301\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002\u8cb7\u624b\u5074\u304c\u5b8c\u5168\u89aa\u4f1a\u793e\u306b\u306a\u308b\u682a\u5f0f\u4ea4\u63db\u3068\u306f\u4e00\u7dda\u3092\u753b\u3057\u307e\u3059\u3002<\/p>\n<h5>\u8cc7\u91d1\u4e0d\u8981\u3067M&amp;A\u3092\u5b9f\u884c\u3057\u305f\u3044<\/h5>\n<p><strong>\u8cc7\u91d1\u4e0d\u8981\u3067M&amp;A\u3092\u5b9f\u884c\u3057\u305f\u3044\u5834\u5408\u3001\u65b0\u305f\u306b\u767a\u884c\u3057\u305f\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3067\u304d\u308b<span style=\"color: #e25041;\">\u682a\u5f0f\u4ea4\u63db<\/span>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u624b\u6301\u3061\u306e\u8cc7\u91d1\u304c\u5c11\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u5354\u529b\u304c\u5f97\u306b\u304f\u3044\u3001\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h5>\u7d4c\u55b6\u3092\u4e00\u672c\u5316\u3057\u305f\u3044\u5834\u5408<\/h5>\n<p><strong>\u4f1a\u793e\u3092\u4e00\u672c\u5316\u3057\u3066\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u52b9\u679c\u3092\u5f97\u305f\u3044\u5834\u5408\u3001<span style=\"color: #e25041;\">\u5408\u4f75<\/span>\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u306f\u540c\u696d\u3084\u985e\u4f3c\u696d\u7a2e\u9593\u3067\u306eM&amp;A\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e00\u672c\u5316\u3057\u3066\u5de5\u5834\u306e\u7d71\u5408\u3084\u7269\u6d41\u62e0\u70b9\u306e\u7d71\u5408\u306a\u3069\u3092\u9032\u3081\u308b\u3053\u3068\u3067\u3001M&amp;A\u306e\u52b9\u679c\u3092\u6700\u5927\u5316\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u3010\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u91cd\u8981\u6027\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u682a\u5f0f\u8b72\u6e21\u306b\u304a\u3044\u3066\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u3044\u307e\u3059\u304c\u3001<strong>\u4f1a\u8a08\u30ea\u30b9\u30af\u3084\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u898b\u629c\u304f<span style=\"color: #e25041;\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span>\u306f\u3001\u3059\u3079\u3066\u306e\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306b\u304a\u3044\u3066\u91cd\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\n\u307e\u305f\u3001\u300c\u682a\u5f0f\u8b72\u6e21\u300d\u300c\u682a\u5f0f\u4ea4\u63db\u300d\u300c\u682a\u5f0f\u79fb\u8ee2\u300d\u300c\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u300d\u306a\u3069\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u682a\u5f0f\u4fa1\u5024\u306e\u898b\u6975\u3081\u304c\u5fc5\u9808\u3067\u3059\u3002\u305d\u306e\u969b\u3082\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f<strong>\u682a\u5f0f\u4fa1\u5024\u7b97\u5b9a\u306e\u57fa\u790e\u6750\u6599\u3092\u53d6\u5f97<\/strong>\u3059\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8a73\u7d30\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/due-diligence-the-purpose\" target=\"_blank\" rel=\"noopener\">\u00a0\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\u3001<br \/>\n\u682a\u5f0f\u4fa1\u5024\u306e\u8a73\u7d30\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/difference-between-enterprise-value-and-stock-value\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4fa1\u5024\u3068\u682a\u5f0f\u4fa1\u5024\u306e\u9055\u3044\u3068\u306f\uff1f\u6bd4\u8f03\u8868\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>4.\u3010\u8cb7\u624b\u30fb\u58f2\u624b\u5171\u901a\u3011\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u9078\u5b9a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><strong>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u3054\u3068\u306b<span style=\"color: #e25041;\">\u6cd5\u52d9\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u95a2\u9023\u306e\u624b\u7d9a\u304d\u304c<\/span><span style=\"color: #000000;\">\u9055\u3044\u307e\u3059\u3002<\/span><\/strong><span style=\"color: #000000;\">\u305d\u306e\u305f\u3081<\/span><span style=\"color: #000000;\">\u9078\u5b9a\u306e\u969b\u306f\u3001\u624b\u7d9a\u304d\u9762\u306e\u30cf\u30fc\u30c9\u30eb\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046<\/span>\u3002\u3053\u3053\u3067\u306f\u30012\u3064\u306e\u624b\u7d9a\u304d\u3068\u6ce8\u610f\u3059\u3079\u304d\u8981\u4ef6\u306b\u3064\u3044\u3066\u8ff0\u3079\u307e\u3059\u3002<\/p>\n<p>\u3010\u5404\u624b\u7d9a\u304d\u306e\u8981\u30fb\u4e0d\u8981\u306e\u4e00\u89a7\u3011<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th style=\"width: 25%;\"><strong>\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70<\/strong><\/th>\n<th style=\"width: 25%;\"><strong>\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d<\/strong><\/th>\n<th><strong>\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u78ba\u8a8d<\/strong><\/th>\n<\/tr>\n<tr>\n<td><strong>\u4e8b\u696d\u8b72\u6e21<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u8b72\u6e21<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u4ea4\u63db<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 25%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 25%; text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u79fb\u8ee2<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 25%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 25%; text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u3007<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u25b3<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<td style=\"width: 25%; text-align: center;\">\u00d7<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f1a\u793e\u5206\u5272<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\"><span style=\"font-size: medium; color: #333333;\">\u3007<\/span><\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5408\u4f75<\/strong><\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<td style=\"width: 25%; text-align: center;\">\u3007<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u3007\uff1d\u5fc5\u8981\u3000\u25b3\uff1d\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u3000\u00d7\uff1d\u4e0d\u8981<\/strong><\/p>\n<p>\u203b\u4e0a\u56f3\u306f\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306e\u8981\uff0f\u4e0d\u8981\u306f\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-1.\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70<\/h3>\n<p><strong>\u4f1a\u793e\u6cd5\u4e0a\u3067\u3001M&amp;A\u3092\u6210\u7acb\u3055\u305b\u308b\u305f\u3081\u306e\u8981\u4ef6\u3067\u3059\u3002<\/strong>M&amp;A\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u5927\u306a\u6c7a\u5b9a\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3067\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u8b72\u6e21<br \/>\n\u539f\u5247\u3068\u3057\u3066\u4e0d\u8981\u3067\u3059\u304c\u3001\u58f2\u624b\u5074\u304c\u300c\u4e8b\u696d\u306e\u5168\u90e8\u300d\u3084\u300c\u4e8b\u696d\u306e\u91cd\u8981\u306a\u90e8\u5206\u300d\u306a\u3069\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3067\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u8cb7\u624b\u5074\u304c\u4e8b\u696d\u306e\u5168\u90e8\u3092\u8b72\u308a\u53d7\u3051\u308b\u5834\u5408\u3082\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u682a\u5f0f\u8b72\u6e21<br \/>\n\u682a\u5f0f\u8b72\u6e21\u306e\u8cb7\u624b\u5074\u306f\u3001\u6c7a\u8b70\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u58f2\u624b\u5074\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u904e\u534a\u6570\u4ee5\u4e0a\u3092\u58f2\u5374\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u5834\u5408\u3092\u9664\u304d\u3001\u7279\u5225\u6c7a\u8b70\u306f\u4e0d\u8981\u3067\u3059\u3002<\/li>\n<li>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<br \/>\n\u516c\u958b\u4f1a\u793e\u3067\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306e\u5834\u5408\u3001\u53d6\u7de0\u5f79\u4f1a\u3067\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<\/ul>\n<h3>4-2.\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d<\/h3>\n<p><strong>M&amp;A\u306b\u304a\u3051\u308b\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u3068\u306f\u3001\u5408\u4f75\u3084\u4f1a\u793e\u5206\u5272\u3068\u3044\u3063\u305f\u4f1a\u793e\u306e\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066\u50b5\u6a29\u8005\u304c\u4e0d\u5229\u76ca\u3092\u88ab\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u6cd5\u7684\u306a\u624b\u7d9a\u304d\u3067\u3001\u6240\u5b9a\u306e\u5834\u5408\u306b\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001M&amp;A\u306b\u969b\u3057\u3001\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u7570\u8b70\u7533\u3057\u7acb\u3066\u306e\u6a5f\u4f1a\u304c\u4e0e\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u5206\u5272\u3084\u5408\u4f75\u306f\u8cc7\u7523\u3084\u8ca0\u50b5\u304c\u52d5\u304f\u305f\u3081\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u682a\u5f0f\u8b72\u6e21\u3068\u4e8b\u696d\u8b72\u6e21\u306f\u4f1a\u793e\u6cd5\u306e\u7d44\u7e54\u518d\u7de8\u884c\u70ba\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u682a\u5f0f\u4ea4\u63db\u3068\u682a\u5f0f\u79fb\u8ee2\u306f\u4f1a\u793e\u304c\u5b58\u7d9a\u3059\u308b\u305f\u3081\u6a29\u5229\u7fa9\u52d9\u306b\u76f4\u63a5\u7684\u306a\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u306f\u539f\u5247\u4e0d\u8981\u3067\u3059\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u4f8b\u5916\u3067\u3059\u3002<\/p>\n<p>\u3010\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3011<\/p>\n<ul>\n<li>\u682a\u5f0f\u4ea4\u63db<br \/>\n\u682a\u5f0f\u4ea4\u63db\u306e\u5bfe\u4fa1\u3092\u682a\u5f0f\u4ee5\u5916\u3067\u6e21\u3059\u5834\u5408<\/li>\n<li>\u682a\u5f0f\u79fb\u8ee2<br \/>\n\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3078\u5165\u308c\u308b\u5834\u5408\u3084\u3001\u5b50\u4f1a\u793e\u3068\u3059\u308b\u4f1a\u793e\u304b\u3089\u89aa\u4f1a\u793e\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u4ed8\u793e\u50b5\u3092\u627f\u7d99\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<h3>4-3.\u7a0e\u5236\u9069\u683c\u8981\u4ef6<\/h3>\n<p>\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u9069\u683c\u3092\u6e80\u305f\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u8981\u4ef6\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u3001<strong>\u8cc7\u7523\u3084\u8ca0\u50b5\u306a\u3069\u306e\u79fb\u8ee2\u3092\u6642\u4fa1\u3067\u306f\u306a\u304f\u7c3f\u4fa1\u3067\u8a55\u4fa1\u3057\u3001\u304b\u3064\u8ab2\u7a0e\u304c\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u7a0e\u5236\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u3066\u3082\u7d44\u7e54\u518d\u7de8\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4f1a\u793e\u306e\u5834\u5408\u306f\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u2015\u306f\u6b21\u306e4\u3064\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u682a\u5f0f\u4ea4\u63db<\/li>\n<li>\u682a\u5f0f\u79fb\u8ee2<\/li>\n<li>\u4f1a\u793e\u5206\u5272<\/li>\n<li>\u5408\u4f75<\/li>\n<\/ul>\n<p>\u9069\u683c\u8981\u4ef6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u300c<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>\u300d<\/p>\n<h2>5.\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306f\u4e2d\u7acb\u306e\u7acb\u5834\u3067M&amp;A\u3092\u652f\u63f4\u3057\u307e\u3059<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8fbb\u30fb\u672c\u90f7 FAS\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3001PPA\u3001\u7d4c\u55b6\u7d71\u5408\u306a\u3069M&amp;A\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u58f2\u624b\u5074\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u306f\u30b7\u30e7\u30fc\u30c8\u30ec\u30d3\u30e5\u30fc\u3084\u30bb\u30eb\u30b5\u30a4\u30c9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u58f2\u5374\u4fa1\u683c\u306e\u5411\u4e0a\u3092\u652f\u63f4\u53ef\u80fd\u3067\u3059\u3002\u8cb7\u624b\u5074\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u3088\u308a\u4e8b\u696d\u306e\u72b6\u6cc1\u3092\u7684\u78ba\u306b\u628a\u63e1\u3057\u3066\u8cb7\u53ce\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001M&amp;A\u5f8c\u306e\u5b9f\u884c\u652f\u63f4\u307e\u3067\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/AbaW0dplSIcZMUqBr3785okL9-1763690362.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u307e\u305f\u3001M&amp;A\u306e\u5f8c\u3082\u8fbb\u30fb\u672c\u90f7\u30b0\u30eb\u30fc\u30d7\uff08\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\uff09\u306b\u3088\u308b\u7d4c\u55b6\u652f\u63f4\u3092\u3054\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u6708\u6b21\u30fb\u5e74\u6b21\u306e\u7a0e\u52d9\u3092\u30b5\u30dd\u30fc\u30c8\u3001\u3055\u3089\u306a\u308bM&amp;A\u306e\u5b9f\u65bd\u3001\u7d4c\u55b6\u7d71\u5408\u5f8c\u306e\u76e3\u67fb\u306a\u3069\u3001\u5e45\u5e83\u3044\u30b7\u30fc\u30f3\u3067\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/mQ7o8wKkqfB0l6JYnhpNtVdra-1763690329.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2>6.\u307e\u3068\u3081<\/h2>\n<p>M&amp;A\u306b\u304a\u3051\u308b\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\uff08\u30b9\u30ad\u30fc\u30e0\uff09\u306f\u3001M&amp;A\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u624b\u6cd5\u3084\u624b\u9806\u3067\u3042\u308a\u3001\u5f15\u304d\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3001\u6cd5\u7684\u8981\u4ef6\u3001M&amp;A\u5f8c\u306e\u7d44\u7e54\u5f62\u614b\u306a\u3069\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u305d\u306e\u9078\u5b9a\u306fM&amp;A\u306e\u6210\u529f\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002<br 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width=\"100%\">\n<tbody>\n<tr>\n<th><\/th>\n<th><strong>\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u6982\u8981<\/strong><\/th>\n<th><strong>\u7279\u5fb4<\/strong><\/th>\n<\/tr>\n<tr>\n<td><strong>\u4e8b\u696d\u8b72\u6e21<\/strong><\/td>\n<td>\u7279\u5b9a\uff08\u3082\u3057\u304f\u306f\u5168\u90e8\uff09\u306e\u4e8b\u696d\u3092\u8b72\u6e21<\/td>\n<td>\u624b\u7d9a\u304d\u304c\u7169\u96d1<\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u8b72\u6e21<\/strong><\/td>\n<td>\u652f\u914d\u6a29\u3092\u5f97\u3089\u308c\u308b\u3060\u3051\u306e\u682a\u5f0f\u3092\u53d6\u5f97<\/td>\n<td>\u624b\u7d9a\u304d\u304c\u6bd4\u8f03\u7684\u5bb9\u6613<\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u4ea4\u63db<\/strong><\/td>\n<td>\u767a\u884c\u6e08\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3059\u308b<\/td>\n<td>M&amp;A\u306b\u3088\u308b\u4e8b\u696d\u306e\u30b9\u30c8\u30c3\u30d7\u3084\u6df7\u4e71\u304c\u5c11\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td><strong>\u682a\u5f0f\u79fb\u8ee2<\/strong><\/td>\n<td>\u65b0\u8a2d\u4f1a\u793e\u304c\u65e2\u5b58\u4f1a\u793e\u306e\u5b8c\u5168\u89aa\u4f1a\u793e\u3068\u306a\u308b<\/td>\n<td>\u8cb7\u624b\u5074\u30fb\u58f2\u624b\u5074\u53cc\u65b9\u306e\u72ec\u7acb\u6027\u3092\u7dad\u6301\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7<\/strong><\/td>\n<td>\u7279\u5b9a\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u682a\u5f0f\u3092\u5272\u308a\u5f53\u3066\u308b\u3053\u3068\u3067\u5897\u8cc7\u3059\u308b<\/td>\n<td>\u65e2\u5b58\u682a\u4e3b\u304c\u6b8b\u308b\u305f\u3081\u3001\u7d4c\u55b6\u6a29\u3092100\uff05\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044<\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f1a\u793e\u5206\u5272<\/strong><\/td>\n<td>\u4e8b\u696d\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u4ed6\u306e\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b<\/td>\n<td>\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u304c\u3042\u308b<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5408\u4f75<\/strong><\/td>\n<td>\u8907\u6570\u306e\u4f1a\u793e\u3092\u5f62\u5f0f\u7684\u306b\u3082\u5b9f\u8cea\u7684\u306b\u3082\u4e00\u3064\u306e\u4f1a\u793e\u306b\u7d71\u5408<\/td>\n<td>\u58f2\u4e0a\u3084\u30b3\u30b9\u30c8\u9762\u3067\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u304c\u51fa\u3084\u3059\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3092\u9078\u5b9a\u3059\u308b\u969b\u306f\u3001\u6cd5\u52d9\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u95a2\u9023\u306e\u624b\u7d9a\u304d\u304c\u7a2e\u985e\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u5404\u624b\u7d9a\u304d\u306e\u8981\u30fb\u4e0d\u8981\u306e\u4e00\u89a7\u3011<\/p>\n<table 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