{"id":52105,"date":"2015-04-02T10:15:11","date_gmt":"2015-04-02T01:15:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52105"},"modified":"2015-04-02T09:12:39","modified_gmt":"2015-04-02T00:12:39","slug":"corporation-article-292","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-292\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c23\u56de\u3011\u300c\u88c1\u6c7a\u4f8b\u2462\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d44\u7e54\u518d\u7de8\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u88c1\u6c7a\u4f8b\u2462\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p>\u73fe\u5728\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u56fd\u5185\u8ca1\u7523\u3092\u79fb\u8ee2\u3059\u308b\u73fe\u7269\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u304c\uff08\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u5341\u56db\u3001\u6cd5\u4ee4\uff14\u306e\uff13\u2468\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/01\/01_04.htm\" target=\"_blank\">\u6cd5\u57fa\u901a1-4-12<\/a>\uff09\u3001\u4eca\u56de\u3054\u7d39\u4ecb\u3059\u308b\u88c1\u6c7a\u4f8b\u306f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u308b\u524d\u306e\u88c1\u6c7a\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5916\u56fd\u3067\u884c\u308f\u308c\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3084\u8cc7\u672c\u7b49\u53d6\u5f15\u3092\u3069\u306e\u3088\u3046\u306b\u6349\u3048\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u3001\u53c2\u8003\u306b\u306a\u308b\u88c1\u6c7a\u4f8b\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff18\u3000\u662d\u548c61\u5e74\uff11\u670813\u65e5\u88c1\u6c7a<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u4e8b\u4ef6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u4ef6\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\uff08\u4ee5\u4e0b\u3001\u300c\u8acb\u6c42\u4eba\u300d\u3068\u3044\u3046\uff09\u304c\u3001\u305d\u306e\u8cc7\u672c\u306e100\uff05\u3092\u6709\u3059\u308b\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u662d\u548c54\u5e74\uff13\u6708\uff17\u65e5\u306e700,000\uff35\uff33\u30c9\u30eb\u306e\u5897\u8cc7\u306b\u5f53\u305f\u308a\u3001\u540c\u793e\u306b\u5bfe\u3059\u308b\u9577\u671f\u8cb8\u4ed8\u91d11,420,000\uff35\uff33\u30c9\u30eb\u306e\u3046\u3061700,000\uff35\uff33\u30c9\u30eb\u3092\u3082\u3063\u3066\u5897\u8cc7\u6255\u8fbc\u91d1\u306b\u632f\u66ff\u5145\u5f53\u3059\u308b\u53d6\u5f15\u3092\u884c\u3044\u3001\u540c\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u662d\u548c54\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72700,000\uff35\uff33\u30c9\u30eb\u306b\u76f8\u5f53\u3059\u308b\u984d\u3067\u3042\u308b169,645\u5343\u5186\u3092\u5b50\u4f1a\u793e\u682a\u5f0f\u52d8\u5b9a\u306e\u91d1\u984d88,200\u5343\u5186\u306b\u8ffd\u52a0\u8a08\u4e0a\u3057\u305f\u5f8c\u306b\u3001\u305d\u306e\u8a55\u4fa1\u640d\u3068\u3057\u3066180,491\u5343\u5186\u3092\u640d\u91d1\u7d4c\u7406\u3057\u3001\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u52a0\u7b97\u7559\u4fdd\u3092\u884c\u3063\u305f\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5f53\u8a72\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u72b6\u614b\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u662d\u548c56\u5e74\uff13\u6708\u671f\u306b\u5f53\u8a72\u52a0\u7b97\u3057\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u8a55\u4fa1\u640d\u3092\u3001\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u6e1b\u7b97\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u539f\u51e6\u5206\u5e81\u306f\u3001\u662d\u548c54\u5e74\uff13\u6708\uff17\u65e5\u306b\u884c\u3063\u305f\u5897\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u5b58\u5728\u3057\u306a\u3044\u682a\u5f0f\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u3092\u884c\u3063\u305f\u3002\u6211\u304c\u56fd\u306e\u5e73\u621017\u5e74\u6539\u6b63\u524d\u5546\u6cd5\u3084\u3001\u73fe\u884c\u306e\u4f1a\u793e\u6cd5\u3067\u306f\u8003\u3048\u306b\u304f\u3044\u5236\u5ea6\u3067\u306f\u3042\u308b\u304c\u3001\u7c73\u56fd\u306e\u4f1a\u8a08\u6163\u884c\u53ca\u3073\u5185\u56fd\u6b73\u5165\u6cd5\u306e\u898f\u5b9a\u306b\u305d\u3063\u305f\u300c\u682a\u5f0f\u306e\u767a\u884c\u3092\u4f34\u308f\u306a\u3044\u5897\u8cc7\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u7528\u3044\u305f\u3053\u3068\u304c\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u4e89\u3044\u304c\u751f\u3058\u305f\u7406\u7531\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-1-12<\/a>\u306b\u898f\u5b9a\u3059\u308b\u300c\u5897\u8cc7\u6255\u8fbc\u307f\u5f8c\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u640d\u300d\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304c\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u6bb5\u3001\u4e89\u3044\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u5897\u8cc7\u53d6\u5f15\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306e\u307f\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u539f\u51e6\u5206\u5e81\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306f\u3001\u300c\u8cc7\u672c\u7b49\u53d6\u5f15\u300d\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u95a2\u4fc2\u3092\u751f\u305c\u3057\u3081\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u300c\u8cc7\u672c\u7b49\u53d6\u5f15\u300d\u3068\u306f\u3001\u6cd5\u4eba\u306e\u8cc7\u672c\u7b49\u306e\u91d1\u984d\uff08\u8cc7\u672c\u306e\u91d1\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u984d\u3068\u8cc7\u672c\u7a4d\u7acb\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\u3092\u3044\u3046\uff09\u306e\u5897\u52a0\u53c8\u306f\u6e1b\u5c11\u3092\u751f\u305a\u308b\u53d6\u5f15\u7b49\u3092\u3044\u3046\uff08\u540c\u6cd5\u7b2c22\u6761\u7b2c\uff15\u9805\uff09\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u300c\u8cc7\u672c\u7b49\u53d6\u5f15\u300d\u3068\u3057\u3066\u306e\u8cc7\u672c\u7a4d\u7acb\u91d1\u984d\u304c\u5897\u52a0\u53c8\u306f\u6e1b\u5c11\u3059\u308b\u53d6\u5f15\u306f\u3001\u5897\u8cc7\u53c8\u306f\u6e1b\u8cc7\u3092\u4f34\u3046\u53d6\u5f15\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u308b\u306b\u3001\uff22\u793e\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5897\u52a0\u306f\u5897\u8cc7\u53d6\u5f15\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u8acb\u6c42\u4eba\u304c\u3057\u305f\u300c\uff22\u793e\u306e\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u62e0\u51fa\u300d\u306f\u6211\u304c\u56fd\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u8cc7\u672c\u7b49\u53d6\u5f15\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u3053\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u52d8\u5b9a\u3078\u306e\u7e70\u5165\u984d\u306f\u3001\u7c73\u56fd\u6b73\u5165\u6cd5\u3067\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u7dcf\u76ca\u91d1\u306e\u984d\u306b\u542b\u307e\u308c\u305a\uff08118\u6761\uff08a\uff09\uff09\u3001\u307e\u305f\u3001\u6cd5\u4eba\u306e\u682a\u4e3b\u304c\u8cc7\u672c\u3078\u306e\u62e0\u51fa\u3092\u3057\u305f\u5834\u5408\u306e\u305d\u306e\u62e0\u51fa\u984d\u306f\u3001\u305d\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3059\u308b\u5f53\u8a72\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u57fa\u790e\u4fa1\u984d\u3092\u5897\u984d\u4fee\u6b63\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u66f4\u306b\u3001\u3053\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u52d8\u5b9a\u306f\u5c06\u6765\u8868\u793a\u8cc7\u672c\u306b\u5145\u5f53\u3067\u304d\u308b\u52d8\u5b9a\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\uff22\u793e\u306b\u3068\u3063\u3066\u672c\u4ef6\u5897\u8cc7\u53d6\u5f15\u306f\u3001\u72ed\u7fa9\u306e\u5897\u8cc7\u624b\u7d9a\u5b8c\u4e86\u307e\u3067\u306e\u3044\u308f\u3070\u8cc7\u672c\u306b\u5145\u5f53\u3059\u308b\u305f\u3081\u306e\u91d1\u54e1\u306e\u62e0\u51fa\u3001\u3059\u306a\u308f\u3061\u3001\u8868\u793a\u8cc7\u672c\u91d1\u306b\u632f\u308a\u66ff\u308f\u308b\u307e\u3067\u306e\u901a\u904e\u52d8\u5b9a\u3068\u3057\u3066\u306e\u62e0\u51fa\u8cc7\u672c\u5145\u5f53\u91d1\u3068\u89e3\u91c8\u3067\u304d\u308b\u8cc7\u672c\u53d6\u5f15\u3067\u3042\u3063\u3066\u640d\u76ca\u53d6\u5f15\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u305d\u306e\u632f\u66ff\u5145\u5f53\u984d\u306f\u5bc4\u9644\u91d1\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\uff21\u5dde\u6cd5\u4e0a\u306e\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u4f7f\u7528\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u6211\u304c\u56fd\u306e\u5546\u6cd5\u4e0a\u306e\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3068\u305d\u306e\u5185\u5bb9\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u5dee\u7570\u306f\u306a\u3044\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3068\u3053\u308d\u304b\u3089\u3001\uff22\u793e\u304c\u51e6\u7406\u3057\u305f\u672c\u4ef6\u8cc7\u672c\u5270\u4f59\u91d1\u306f\u3001\u305d\u306e\u5b9f\u8cea\u306b\u304a\u3044\u3066\u6211\u304c\u56fd\u306e\u5546\u6cd5\u4e0a\u306e\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u3042\u305f\u308b\u3082\u306e\u3068\u601d\u6599\u3055\u308c\u308b\u3002<\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u8a55\u91c8<\/strong><\/h4>\n<p>\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u501f\u5165\u91d1\u3092\u6e1b\u984d\u3057\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u5897\u52a0\u3055\u305b\u308b\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\uff08\uff24\uff25\uff33\uff09\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u3001\u7c73\u56fd\u5b50\u4f1a\u793e\u304c\u6240\u5728\u3059\u308b\u5dde\u6cd5\u306b\u304a\u3051\u308b\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u6982\u5ff5\u304c\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u6982\u5ff5\u306b\u985e\u4f3c\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e21\u8005\u304c\u985e\u4f3c\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u682a\u5f0f\u306e\u767a\u884c\u3092\u4f34\u308f\u306a\u3044\u53d6\u5f15\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5897\u8cc7\u306b\u985e\u4f3c\u3059\u308b\u53d6\u5f15\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u5b9a\u304c\u306a\u3055\u308c\u305f\u3068\u3044\u3046\u3068\u3053\u308d\u306b\u7279\u5fb4\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5916\u56fd\u306b\u304a\u3051\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3084\u8cc7\u672c\u7b49\u53d6\u5f15\u3092\u3001\u6211\u304c\u56fd\u306e\u79df\u7a0e\u6cd5\u4e0a\u3001\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u3069\u306e\u53d6\u5f15\u3068\u985e\u4f3c\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u70b9\u3092\u6700\u521d\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u3053\u3067\u7559\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u300ccapital surplus\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u4e00\u7dd2\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u63a8\u6e2c\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u7c73\u56fd\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u53d6\u5f15\u3084\u898f\u5b9a\u3092\u614e\u91cd\u306b\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002\u5916\u56fd\u8a9e\u3092\u65e5\u672c\u8a9e\u306b\u8a33\u3059\u308b\u3068\u304d\u306b\u3001\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3068\u8f9e\u66f8\u306b\u8f09\u3063\u3066\u3044\u308b\u304b\u3089\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u63a8\u6e2c\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u5b9f\u969b\u306f\u5168\u304f\u7570\u306a\u308b\u898f\u5b9a\u3067\u3042\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u305f\u3081\u3001\u5916\u56fd\u306e\u4f1a\u793e\u6cd5\u3084\u79df\u7a0e\u6cd5\u3092\u8abf\u3079\u308b\u6642\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306f\u5897\u8cc7\u3067\u3042\u308b\u3068\u8a8d\u5b9a\u3092\u884c\u3063\u305f\u304c\u3001\u73fe\u5728\u306e\u4f1a\u793e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u5f53\u3066\u306f\u3081\u3092\u884c\u3046\u3068\u3001\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\uff08\uff24\uff25\uff33\uff09\u306b\u985e\u4f3c\u3059\u308b\u53d6\u5f15\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u5b9a\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u672c\u4e8b\u4ef6\u306f\u3001\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u5916\u56fd\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u4e8b\u696d\u6240\u306b\u5e30\u5c5e\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u56fd\u5185\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u305d\u306e\u7d50\u679c\u3001\u975e\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u53ef\u80fd\u306f\u5426\u5b9a\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305d\u3046\u306a\u308b\u3068\u3001\u672c\u4e8b\u4ef6\u3068\u540c\u69d8\u306e\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u3068\u3059\u308b\u3068\u3001\u73fe\u5728\u306e\u4f1a\u793e\u6cd5\u3001\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u975e\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3068\u3057\u3066\u5bc4\u9644\u91d1\u3092\u8a8d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u7d50\u8ad6\u306b\u306a\u308b\u305f\u3081\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_03_02.htm\" target=\"_blank\">\u6cd5\u57fa\u901a2-3-14<\/a>\uff09\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u6587\u732e\u3011<\/strong><br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30d7\u30e9\u30a4\u30b9\u30a6\u30a9\u30fc\u30bf\u30fc\u30cf\u30a6\u30b9\u30af\u30fc\u30d1\u30fc\u30b9\u300c\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\uff24\uff25\uff33\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300dTransaction M&amp;A News Issue 67, May 2014<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u7d44\u7e54\u518d\u7de8\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6700\u8fd1\u306e\u88c1\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u306b\u3064\u3044\u3066\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u4ef6\u306f\u3001\u5be9\u67fb\u8acb\u6c42\u4eba\uff08\u4ee5\u4e0b\u3001\u300c\u8acb\u6c42\u4eba\u300d\u3068\u3044\u3046\uff09\u304c\u3001\u305d\u306e\u8cc7\u672c\u306e100\uff05\u3092\u6709\u3059\u308b\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u662d\u548c54\u5e74\uff13\u6708\uff17\u65e5\u306e700,000\uff35\uff33\u30c9\u30eb\u306e\u5897\u8cc7\u306b\u5f53\u305f\u308a\u3001\u540c\u793e\u306b\u5bfe\u3059\u308b\u9577\u671f\u8cb8\u4ed8\u91d11,420,000\uff35\uff33\u30c9\u30eb\u306e\u3046\u3061700,000\uff35\uff33\u30c9\u30eb\u3092\u3082\u3063\u3066\u5897\u8cc7\u6255\u8fbc\u91d1\u306b\u632f\u66ff\u5145\u5f53\u3059\u308b\u53d6\u5f15\u3092\u884c\u3044\u3001\u540c\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u662d\u548c54\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72700,000\uff35\uff33\u30c9\u30eb\u306b\u76f8\u5f53\u3059\u308b\u984d\u3067\u3042\u308b169,645\u5343\u5186\u3092\u5b50\u4f1a\u793e\u682a\u5f0f\u52d8\u5b9a\u306e\u91d1\u984d88,200\u5343\u5186\u306b\u8ffd\u52a0\u8a08\u4e0a\u3057\u305f\u5f8c\u306b\u3001\u305d\u306e\u8a55\u4fa1\u640d\u3068\u3057\u3066180,491\u5343\u5186\u3092\u640d\u91d1\u7d4c\u7406\u3057\u3001\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u52a0\u7b97\u7559\u4fdd\u3092\u884c\u3063\u305f\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[411,163,424],"backnumber":[1788],"series":[1050],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:11:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52105"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=52105"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52105\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=52105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=52105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=52105"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=52105"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=52105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}