{"id":197,"date":"2024-05-09T02:59:53","date_gmt":"2024-05-09T02:59:53","guid":{"rendered":"https:\/\/murayama-cpa.com\/wp2\/?page_id=197"},"modified":"2024-10-10T11:37:25","modified_gmt":"2024-10-10T02:37:25","slug":"service","status":"publish","type":"page","link":"https:\/\/murayama-cpa.com\/wp2\/service\/","title":{"rendered":"\u696d\u52d9\u5185\u5bb9"},"content":{"rendered":"\n<p class=\"has-text-align-center vk_block-margin-0--margin-bottom\" style=\"font-size:1.15rem;line-height:2\">\u79c1\u305f\u3061\u306f\u3001\u8aa0\u5b9f\u3067\u4fe1\u983c\u306b\u6e80\u3061\u305f\u95a2\u4fc2\u3092\u7bc9\u304d\u306a\u304c\u3089\u3001<br class=\"vk_responsive-br vk_responsive-br-sm\"\/><br class=\"vk_responsive-br vk_responsive-br-md\"\/><br class=\"vk_responsive-br vk_responsive-br-lg\"\/><br class=\"vk_responsive-br vk_responsive-br-xl\"\/><br class=\"vk_responsive-br vk_responsive-br-xxl\"\/>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u69d8\u4e00\u4eba\u3072\u3068\u308a\u306b<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vk-color-primary-color\">\u6700\u9ad8\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/mark>\u3092\u304a\u5c4a\u3051\u3059\u308b\u3053\u3068\u306b\u6df1\u304f\u30b3\u30df\u30c3\u30c8\u3057\u3066\u3044\u307e\u3059\u3002<br>\u4fe1\u983c\u306e\u304a\u3051\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7e41\u6804\u3078\u3068\u7686\u69d8\u3092\u5c0e\u304f\u3053\u3068\u304c\u79c1\u305f\u3061\u306e\u9858\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-height\"><div class=\"vk_block-margin-lg--height\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-horizontal is-content-justification-center is-layout-flex wp-container-core-group-is-layout-25d333a0 wp-block-group-is-layout-flex\" style=\"border-style:none;border-width:0px\">\n<h2 class=\"wp-block-heading is-style-vk-heading-plain vk_block-margin-0--margin-bottom vk_block-margin-0--margin-top\" style=\"font-size:2rem\">\u6751\u5c71\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u306e\u5f37\u307f<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-height\"><div class=\"vk_block-margin-md--height\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-gridcolcard vk_gridcolcard vk_gridcolcard-fc3527fd-2304-4d83-b700-f161bd6feeb1\">\n<div class=\"wp-block-vk-blocks-gridcolcard-item vk_gridcolcard_item vk_gridcolcard_item-noHeader has-background\" style=\"background-color:#f7f7f7;border-radius:20px\"><div class=\"vk_gridcolcard_item_container\" style=\"padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px\">\n\n\n<div class=\"wp-block-vk-blocks-gridcolcard-item-body vk_gridcolcard_item_body is-layout-flow wp-block-vk-blocks-gridcolcard-item-body-is-layout-flow\">\n<p>\u30fb\u7a0e\u52d9\u8abf\u67fb\u306e\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3044\u307e\u3059\uff08\u591a\u304f\u306e\u5bfe\u5fdc\u5b9f\u7e3e\u304c\u3042\u308a\u7d4c\u9a13\u8c4a\u5bcc\uff09<br>\u30fb\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306e\u7279\u6b8a\u6cd5\u4eba\u306b\u5f37\u3044<br>\u30fb\u304a\u5ba2\u69d8\u306e\u5b9a\u7740\u7387\u304c\u9ad8\u3044<br>\u30fb\u591a\u7a2e\u591a\u69d8\u306a\u696d\u754c\u306b\u304a\u3044\u3066\u76e3\u67fb\u30fb\u7a0e\u52d9\u7d4c\u9a13\u3092\u7a4d\u3093\u3067\u304d\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306e\u30b5\u30fc\u30d3\u30b9<br>\u30fb\u9867\u5ba2\u306e\u4fe1\u983c\u3092\u5f97\u3066\u3044\u308b\u5fb9\u5e95\u3057\u305f\u54c1\u8cea\u7ba1\u7406\u4f53\u5236<br>\u30fb\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u500b\u4eba\u4f01\u696d\u3001\u500b\u4eba\u6240\u5f97\u8005\u307e\u3067\u5e45\u5e83\u3044\u5c64\u306e\u60c5\u5831\u3092\u5206\u6790\u3057\u3001\u3042\u3089\u3086\u308b\u554f\u984c\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc<br>\u30fb\u60c5\u5831\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08\u5f01\u8b77\u58eb\u30fb\u76e3\u67fb\u6cd5\u4eba\u30fb\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u30fb\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u30fb\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u306a\u3069\uff09<br>\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u7b49\u3092\u306f\u3058\u3081\u7d4c\u55b6\u6307\u5c0e\u3001\u7d4c\u55b6\u76f8\u8ac7\u3092\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u307e\u3059<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-gridcolcard-item-footer vk_gridcolcard_item_footer\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n<\/div>\n<\/div><\/div>\n<style>\n\t\t\t\t.vk_gridcolcard-fc3527fd-2304-4d83-b700-f161bd6feeb1 {\n\t\t\t\t\tgrid-template-columns:repeat(auto-fit, minmax(100%, 1fr));\n\t\t\t\t\tgap:15px;\n\t\t\t\t}\n\t\t\t\t@media (min-width: 576px) {\n\t\t\t\t\t.vk_gridcolcard-fc3527fd-2304-4d83-b700-f161bd6feeb1 {\n\t\t\t\t\t\tgrid-template-columns:repeat(auto-fit, minmax(40%, 1fr));\n\t\t\t\t\t}\n\t\t\t\t}\n\t\t\t\t@media (min-width: 992px) {\n\t\t\t\t\t.vk_gridcolcard-fc3527fd-2304-4d83-b700-f161bd6feeb1 {\n\t\t\t\t\t\tgrid-template-columns:repeat(auto-fit, minmax(30%, 1fr));\n\t\t\t\t\t}\n\t\t\t\t}\n\t\t\t\t<\/style><\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-height\"><div class=\"vk_block-margin-xl--height\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-animation vk_animation vk_animation-slide-up vk_animation-speed-fast vk_animation-range-short vk_animation-once vk_animation-8581e2b8-a362-4bc3-bd9c-1084bc315206\">\n<p>\u79c1\u305f\u3061\u306f\u3001\u3042\u3089\u3086\u308b\u8ca1\u52d9\u3068\u7a0e\u52d9\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3059\u308b\u5305\u62ec\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<br>\u7d4c\u9a13\u8c4a\u304b\u306a\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u5927\u4f01\u696d\u307e\u3067\u3001\u5404\u7a2e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u72ec\u7279\u306a\u8981\u6c42\u306b\u5fdc\u3058\u305f\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/wp2\/service\/#ts1\">\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\u30fb\u30b5\u30dd\u30fc\u30c8<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\">\u4f01\u696d\u306e\u57fa\u672c\u306b\u95a2\u308f\u308b\u4e8b\u9805\u6307\u5c0e<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/wp2\/service\/#ts4\">\u4e8b\u696d\u627f\u7d99\u696d\u52d9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/wp2\/service\/#ts3\">\u516c\u76ca\u6cd5\u4eba\u652f\u63f4\u696d\u52d9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/wp2\/service\/#ts2\">\u7a0e\u7406\u58eb\u696d\u52d9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/wp2\/service\/#ma\">\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306e\u696d\u52d9<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-xl--margin-top\"><\/div><\/div>\n\n\n\n<p class=\"vk_block-margin-0--margin-top vk_block-margin-xs--margin-bottom vk_custom_css_1 has-vk-color-primary-color has-text-color has-link-color wp-elements-382c2b56b50d48c983994de8f832e86d\" id=\"ts1\"><strong>\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\u30fb\u30b5\u30dd\u30fc\u30c8<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-left vk_block-margin-0--margin-top is-style-vk-heading-double_black\" id=\"1\" style=\"font-size:2rem\">\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\u30fb\u30b5\u30dd\u30fc\u30c8<\/h2>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u79c1\u305f\u3061\u306e\u4f7f\u547d\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u901a\u3058\u3066\u3001\u304a\u5ba2\u69d8\u4e00\u4eba\u3072\u3068\u308a\u306e\u7d4c\u6e08\u7684\u6210\u529f\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u78ba\u56fa\u305f\u308b\u5c02\u9580\u77e5\u8b58\u3068\u8aa0\u5b9f\u306a\u5bfe\u5fdc\u3067\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u5168\u65b9\u4f4d\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-md--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff11<\/strong>.\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\u696d\u52d9<\/h3>\n\n\n\n<p>\u5f53\u4e8b\u52d9\u6240\u306b\u306f\u3001\u5e74\u9593\u3092\u901a\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u30fb\u30b5\u30dd\u30fc\u30c8\u4f53\u5236\u304c\u3042\u308a\u307e\u3059\u3002<br>\uff08\u305f\u3060\u3057\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308a\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\uff08\uff11\uff09\u7d4c\u55b6\u8a08\u753b\u66f8\u4f5c\u6210\u6307\u5c0e<\/h4>\n\n\n\n<p>\u7d4c\u55b6\u8005\u304c\u624b\u9593\u3092\u304b\u3051\u305a\u306b\u4f5c\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u884c\u52d5\u306b\u79fb\u305b\u308b\u4f01\u753b\u66f8\u3067\u3059\u3002<br>\u8cc7\u91d1\u8a08\u753b\u3082\u542b\u307f\u3001\u6708\u6b21\u640d\u76ca\u306f\u6bce\u6708\u306e\u7d4c\u55b6\u8cc7\u6599\u3068\u3057\u3066\u6d3b\u304b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\uff08\uff12\uff09\u6708\u6b21\u306e\u8a18\u5e33\u4ee3\u884c\uff08\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u6b8b\u9ad8\u8a66\u7b97\u8868\u3001\u6708\u6b21\u7ba1\u7406\u8cc7\u6599\u306e\u4f5c\u6210\uff09<\/h4>\n\n\n\n<p>\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u300c\u6708\u6b21\u6c7a\u7b97\u66f8\u300d\u30ec\u30d9\u30eb\u306e\u3082\u306e\u3092\u3001\u65e9\u304f\u3001\u6b63\u78ba\u306b\u4f5c\u6210\u3057\u3001\u5831\u544a\u3044\u305f\u3057\u307e\u3059\u3002<br>\u307e\u305f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e8b\u60c5\u306b\u5fdc\u3058\u3066\u3001\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u3001\u898b\u3084\u3059\u3044\u6708\u6b21\u7ba1\u7406\u8cc7\u6599\u3092\u4f5c\u6210\u3057\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\uff08\uff13\uff09\u6c7a\u7b97\u66f8\u4f5c\u6210<\/h4>\n\n\n\n<p>\u6c7a\u7b97\u306b\u5148\u7acb\u3061\u3001\u6c7a\u7b97\u4e88\u6e2c\u3092\u884c\u3044\u3001\u6c7a\u7b97\u5bfe\u7b56\u30fb\u7d0d\u7a0e\u5bfe\u7b56\u3092\u884c\u3044\u307e\u3059\u3002<br>\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u4e0a\u5834\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u51e6\u7406\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u3001\u9000\u8077\u7d66\u4ed8\u91d1\u4f1a\u8a08\u3001\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306a\u3069\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u30fb\u6307\u5c0e\u306e\u307b\u304b\u3001\u3053\u308c\u306b\u4f34\u3063\u3066\u8907\u96d1\u5316\u3057\u305f\u7a0e\u52d9\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2<\/strong>.\u7d4c\u7406\u4f53\u5236\u6574\u5099\u306e\u30b5\u30dd\u30fc\u30c8<\/h3>\n\n\n\n<p>\uff08\uff11\uff09\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u7acb\u6848\u30fb\u69cb\u7bc9\u30fb\u904b\u7528<br>\uff08\uff12\uff09\u8ca1\u52d9\u4f1a\u8a08\u30bd\u30d5\u30c8\u5c0e\u5165\u30fb\u904b\u7528\u30b5\u30dd\u30fc\u30c8<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3<\/strong>.\u7d66\u6599\u95a2\u4fc2\u4e8b\u52d9\u306e\u4ee3\u884c<\/h3>\n\n\n\n<p>\uff08\uff11\uff09\u7d66\u6599\u8a08\u7b97\u30fb\u5e74\u672b\u8abf\u6574<br>\uff08\uff12\uff09\u793e\u4f1a\u4fdd\u967a\u30fb\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u696d\u52d9\uff08\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u306e\u5148\u751f\u3078\u306e\u4f9d\u983c\u3082\u542b\u307f\u307e\u3059\uff09<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ts5\"><strong>4<\/strong>.\u4f01\u696d\u306e\u57fa\u672c\u306b\u95a2\u308f\u308b\u4e8b\u9805\u306e\u6307\u5c0e<\/h3>\n\n\n\n<p>\uff08\uff11\uff09\u4f01\u696d\u30b5\u30dd\u30fc\u30c8\u30fb\u4f1a\u793e\u306e\u8a2d\u7acb\u30fb\u5408\u4f75\u30fb\u5206\u793e\u30fb\u7cbe\u7b97\u7b49\u306e\u6307\u5c0e\u3001\u696d\u52d9\u4ee3\u884c<br>\uff08\uff12\uff09\u682a\u5f0f\u3084\u5f79\u54e1\u306b\u95a2\u3059\u308b\u6cd5\u52d9\u95a2\u4fc2\u306e\u6307\u5c0e\u3001\u8b70\u4e8b\u9332\u4f5c\u6210\u7b49<br>\uff08\uff13\uff09\u696d\u7e3e\u4e0d\u632f\u4f01\u696d\u306e\u518d\u751f\u30fb\u30b5\u30dd\u30fc\u30c8\u7b49<br>\uff08\uff14\uff09\u4f01\u696d\u8a55\u4fa1\u3001\u682a\u4fa1\u9451\u5b9a\u30b5\u30fc\u30d3\u30b9<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ts4\"><strong>5<\/strong>.\u4e8b\u696d\u627f\u7d99\u696d\u52d9<\/h3>\n\n\n\n<p>\uff08\uff11\uff09\u682a\u4fa1\u5bfe\u7b56<br>\uff08\uff12\uff09\u4e0d\u52d5\u7523\u5bfe\u7b56<br>\uff08\uff13\uff09\u907a\u7523\u5206\u5272\u7b49\u30a2\u30c9\u30d0\u30a4\u30b9\uff08\u4e89\u65cf\u5bfe\u7b56\uff09<br>\uff08\uff14\uff09\u4fe1\u8a17\u6d3b\u7528<br>\uff08\uff15\uff09\u4e00\u822c\u6cd5\u4eba\u6d3b\u7528<br>\uff08\uff16\uff09\u7d0d\u7a0e\u8cc7\u91d1\u5bfe\u7b56<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-xl--margin-top\"><\/div><\/div>\n\n\n\n<p class=\"vk_block-margin-0--margin-top vk_block-margin-xs--margin-bottom vk_custom_css_2 has-vk-color-primary-color has-text-color has-link-color wp-elements-716c8199039ac3fe215b2532b014e861\" id=\"ts3\"><strong>\u516c\u76ca\u6cd5\u4eba\u652f\u63f4\u696d\u52d9<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading vk_block-margin-0--margin-top is-style-vk-heading-double_black\">\u516c\u76ca\u6cd5\u4eba\u652f\u63f4\u696d\u52d9<\/h2>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u5f53\u4e8b\u52d9\u6240\u306e\u6839\u5e79\u3092\u6210\u3059\u306e\u306f\u3001\u4fe1\u983c\u3068\u5353\u8d8a\u6027\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u304a\u5ba2\u69d8\u3068\u306e\u5f37\u56fa\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u3053\u3068\u3067\u3001\u6700\u9ad8\u6c34\u6e96\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u30c1\u30fc\u30e0\u4e00\u4e38\u3068\u306a\u3063\u3066\u3001\u54c1\u8cea\u3068\u7cbe\u5ea6\u306b\u59a5\u5354\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u304a\u5ba2\u69d8\u306e\u671f\u5f85\u3092\u5e38\u306b\u4e0a\u56de\u308b\u52aa\u529b\u3092\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u516c\u76ca\u6cd5\u4eba\u652f\u63f4\u696d\u52d9<\/strong><\/h3>\n\n\n\n<p><strong>\uff11<\/strong>\u3000\u516c\u76ca\u6cd5\u4eba\u6539\u9769\u306b\u4f34\u3046\u516c\u76ca\u8a8d\u5b9a\u7533\u8acb\u3001\u79fb\u884c\u8a8d\u53ef\u7533\u8acb\u306e\u652f\u63f4\u3001\u30a2\u30c9\u30d0\u30a4\u30b9<br><strong>\uff12<\/strong>\u3000\u516c\u76ca\u8a8d\u5b9a\u7533\u8acb\u8cc7\u6599\u3001\u516c\u76ca\u76ee\u7684\u652f\u51fa\u8a08\u753b\u306a\u3069\u306e\u4f5c\u6210\u30b5\u30dd\u30fc\u30c8<br><strong>\uff13<\/strong>\u3000\u516c\u76ca\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u30b5\u30dd\u30fc\u30c8<br>\u3000\u3000\u73fe\u5728\u3001\u300c\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u5c0e\u5165\u3055\u308c\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u57fa\u6e96\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u5c0e\u5165\u6307\u5c0e\u3092\u884c\u3044\u307e\u3059\u3002<br><strong>\uff14<\/strong>\u3000\u516c\u76ca\u6cd5\u4eba\u306e\u5f79\u8077\u54e1\u306b\u5bfe\u3059\u308b\u8a8d\u5b9a\u6cd5\u7b49\u306e\u4ed5\u7d44\u307f\u306a\u3069\u306e\u5b66\u7fd2\u652f\u63f4\u3001\u8b1b\u7fa9\u3001\u8aac\u660e\u4f1a\u7b49\u306e\u5b9f\u65bd\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-xl--margin-top\"><\/div><\/div>\n\n\n\n<p class=\"vk_custom_css_3 vk_block-margin-xs--margin-bottom has-vk-color-primary-color has-text-color has-link-color wp-elements-9c2d30b60f36003bf9abe115623f1312\" id=\"ts2\"><strong>\u7a0e\u7406\u58eb\u696d\u52d9<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading vk_block-margin-0--margin-top is-style-vk-heading-double_black\">\u7a0e\u7406\u58eb\u696d\u52d9<\/h2>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u79c1\u305f\u3061\u306f\u3001\u304a\u5ba2\u69d8\u3068\u793e\u4f1a\u306e\u7e41\u6804\u306b\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u3092\u7d44\u7e54\u306e\u7406\u5ff5\u3068\u3057\u3066\u63b2\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u7d4c\u6e08\u306e\u9032\u5c55\u3068\u5171\u306b\u767a\u5c55\u3059\u308b\u3053\u3068\u3067\u3001\u304a\u5ba2\u69d8\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u5e83\u3044\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3078\u306e\u8ca2\u732e\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">\u7d99\u7d9a\u7684\u306a\u5b66\u3073\u3068\u9032\u5316\u3092\u901a\u3058\u3066\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u672a\u6765\u3078\u306e\u9053\u3092\u5207\u308a\u958b\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u7a0e\u7406\u58eb\u696d\u52d9<\/strong><\/strong><\/h3>\n\n\n\n<p><strong>\uff11<\/strong>\u3000\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4f5c\u6210\uff08\u6cd5\u4eba\u30fb\u500b\u4eba\u3001\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\uff09<br><strong>\uff12<\/strong>\u3000\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u306e\u8a66\u7b97\u3001\u7533\u544a\u66f8\u4f5c\u6210\u696d\u52d9<br><strong>\uff13<\/strong>\u3000\u7bc0\u7a0e\u5bfe\u7b56\u306e\u7acb\u6848\u30fb\u6307\u5c0e<br>\u3000\u3000\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u306f\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\uff08\u8d08\u4e0e\uff09\u7a0e\u3092\u7dcf\u5408\u3057\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<br><strong>\uff14<\/strong>\u3000\u7a0e\u52d9\u8abf\u67fb\u7acb\u4f1a\uff08\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u6298\u885d\uff09<br><strong>\uff15<\/strong>\u3000\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8<br><strong>\uff16<\/strong>\u3000\u76f8\u7d9a\u5bfe\u7b56<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-height\"><div class=\"vk_block-margin-xl--height\"><\/div><\/div>\n\n\n\n<p class=\"vk_custom_css_4 vk_block-margin-xs--margin-bottom has-vk-color-primary-color has-text-color has-link-color wp-elements-a6d4fbfd86b6654b3be106067a804343\" id=\"ma\"><strong>\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u696d\u52d9<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading vk_block-margin-0--margin-top is-style-vk-heading-double_black\">\u30b9\u30e2\u30fc\u30ebM\uff06A\u306e\u696d\u52d9\u5185\u5bb9<\/h2>\n\n\n\n<p class=\"vk_block-margin-md--margin-bottom\">M&amp;A\u767b\u9332\u652f\u63f4\u6a5f\u95a2\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u696d\u52d9\u306b\u5bfe\u5fdc<\/strong><\/h3>\n\n\n\n<p>\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306e\u4ef2\u4ecb\u696d\u52d9\u3001FA\u696d\u52d9\u3092\u884c\u3046\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3059\u3002<br>\u5c71\u5f62\u770c\u5185\u306e\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u30c8\u30fc\u30bf\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u696d\u52d9\u3092\u4e2d\u5fc3\u306b\u3001\u8ca1\u52d9\u8abf\u67fb\u3084\u5951\u7d04\u66f8\u30c1\u30a7\u30c3\u30af\u306a\u3069\u30b9\u30dd\u30c3\u30c8\u696d\u52d9\u3082\u53d7\u3051\u3055\u305b\u3066\u9802\u3044\u3066\u3044\u307e\u3059\u3002<br>\u6628\u4eca\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u306e\u591a\u69d8\u5316\u3082\u3042\u308a\u3001\u3042\u3089\u3086\u308b\u696d\u7a2e\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u9802\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3042\u308a\u3001\u8ca1\u52d9\u9762\u306b\u5f37\u304f\u3001\u30a2\u30c9\u30d0\u30a4\u30b9\u3082\u5f97\u610f\u3067\u3059\uff01<\/strong><\/strong><\/h3>\n\n\n\n<p>\u4f1a\u8a08\u4e8b\u52d9\u6240\u3067\u3042\u308b\u305f\u3081\u3001\u58f2\u308a\u624b\u4f01\u696d\u3001\u8cb7\u3044\u624b\u4f01\u696d\u3001\u6709\u7528\u306a\u8ca1\u52d9\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u5e83\u304f\u3001\u6df1\u304f\u884c\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u7d50\u679c\u3068\u3057\u3066\u3001\u30b7\u30ca\u30b8\u30fc\u3084\u76f8\u4e57\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u6709\u5229\u3067\u3088\u308a\u76f8\u6027\u306e\u76f8\u624b\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong><strong>\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306b\u7279\u5316\u3057\u3066\u304a\u308a\u3001\u7d30\u304b\u306a\u3068\u3053\u308d\u307e\u3067\u30d5\u30a9\u30ed\u30fc<\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p>\u300c\u30b9\u30e2\u30fc\u30eb\uff2d\uff06\uff21\u306b\u7279\u5316\u300d\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u300c\u304a\u76f8\u624b\u63a2\u3057\u304b\u3089\u30c8\u30c3\u30d7\u9762\u8ac7\u3001\u57fa\u672c\u5408\u610f\u3001\u6700\u7d42\u5f15\u304d\u6e21\u3057\u3001\u5f15\u304d\u6e21\u3057\u5f8c\u306e\u5f15\u7d99\u304e\u696d\u52d9\u3001\u30ea\u30bf\u30a4\u30a2\u30e1\u30f3\u30c8\u30d7\u30e9\u30f3\u300d\u307e\u3067\u3001\u591a\u304f\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u84c4\u7a4d\u3057\u3066\u304a\u308a\u3001\u5b89\u5fc3\u3057\u3066\u304a\u4efb\u305b\u9802\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-lg--margin-top\"><\/div><\/div>\n\n\n\n<h3 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class=\"vk_block-margin-md--margin-top\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/murayama-cpa.com\/images\/M&amp;A-guideline20211124.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u65e7<strong>\u4e2d\u5c0f\u4f01\u696dM&amp;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u9075\u5b88\u306b\u95a2\u3059\u308b\u88dc\u8db3\u8aac\u660e\u4e8b\u9805\uff08PDF\u8cc7\u6599\uff09<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-height\"><div 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