{"id":1958,"date":"2017-04-26T14:48:23","date_gmt":"2017-04-26T05:48:23","guid":{"rendered":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/?p=1958"},"modified":"2017-07-04T14:36:22","modified_gmt":"2017-07-04T05:36:22","slug":"%e5%b9%b4%e4%bb%a3%e7%89%a9%e3%81%ae%e6%a9%9f%e6%a2%b0%e8%a8%ad%e5%82%99%e3%81%af%e3%81%a9%e3%81%86%e3%82%84%e3%81%a3%e3%81%a6%e8%a9%95%e4%be%a1%e3%81%99%e3%82%8b%e3%81%ae%e3%81%8b","status":"publish","type":"post","link":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-1958.html","title":{"rendered":"\u5e74\u4ee3\u7269\u306e\u6a5f\u68b0\u8a2d\u5099\u306f\u3069\u3046\u3084\u3063\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304b"},"content":{"rendered":"<p>\u3000\u4eca\u56de\u306f\u3001\u6e2f\u6e7e\u5009\u5eab\u696d\u306eM&A\u306b\u304a\u3051\u308b\u3001\u5e74\u4ee3\u7269\u306e\u6a5f\u68b0\u8a2d\u5099\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u3000\u4e8b\u696d\u518d\u7de8\u306e\u969b\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u5316\u3057\u305f\u793e\u6b74\u306e\u9577\u3044\u4f1a\u793e\u306e\u682a\u5f0f\u53d6\u5f97\u4fa1\u984d\u3092\u6642\u4fa1\u914d\u5206\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u539f\u4fa1\u914d\u5206\uff08PPA\uff1aPurchase Price Allocation\uff09\u3092\u884c\u3046\u305f\u3081\u306e\u6a5f\u68b0\u8a2d\u5099\u8a55\u4fa1\u306b\u3064\u3044\u3066\u4f9d\u983c\u3092\u9802\u304d\u307e\u3057\u305f\u3002<!--more--><\/p>\n<div 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3067\u3057\u305f\u304c\u3001\u8a2d\u7f6e\u5f8c\u534a\u4e16\u7d00\u7d4c\u904e\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5341\u5206\u4f7f\u7528\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3042\u308a\u3001\u64cd\u7e26\u5e2d\uff08\u64cd\u7e26\u5e2d\u306f\u9ad8\u305540\u30e1\u30fc\u30c8\u30eb\u8d85\u306e\u5834\u6240\u306b\u3042\u308a\u307e\u3059\uff09\u306b\u5ea7\u3063\u3066\u3082\u5168\u304f\u53e4\u3055\u3092\u611f\u3058\u3055\u305b\u306a\u3044\u3082\u306e\u3067\u3057\u305f\u3002<\/p>\n<p>\u3000\u305d\u306e\u305f\u3081\u4eca\u56de\u306f\u3001\u3053\u308c\u307e\u3067\u8ca0\u62c5\u3057\u305f\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u30b3\u30b9\u30c8\u306e\u7dcf\u548c\u3068\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u308b\u3067\u3042\u308d\u3046\u8a2d\u5099\u306e\u8ffd\u52a0\u30b3\u30b9\u30c8\u3001\u74b0\u5883\u3084\u5b89\u5168\u9762\u3067\u306e\u66f4\u65b0\u8cbb\u7528\u3001\u4e2d\u671f\u7684\u306b\u767a\u751f\u3059\u308b\u3067\u3042\u308d\u3046\u30aa\u30fc\u30d0\u30fc\u30db\u30fc\u30eb\u306e\u53ef\u80fd\u6027\u306a\u3069\u304b\u3089\u30af\u30ec\u30fc\u30f3\u8a2d\u5099\u306e\u66f4\u65b0\u30b5\u30a4\u30af\u30eb\u3092\u8003\u5bdf\u3057\u3066\u8010\u7528\u5e74\u6570\u309230\u5e74\u3068\u8a55\u4fa1\u3057\u307e\u3057\u305f\u3002<\/p>\n<h2>\u7269\u7406\u7684\u52a3\u5316\u306e\u5224\u5b9a<\/h2>\n<p>\u3000\u8010\u7528\u5e74\u6570\u306e\u6e80\u4e86\u306f\u76f4\u3061\u306b\u6a5f\u80fd\u7684\u306a\u4fa1\u5024\u306e\u7d42\u7d50\u3092\u610f\u5473\u3057\u307e\u305b\u3093\u3002\u3053\u308c\u307e\u3067\u901a\u308a\u306e\u9069\u5207\u306a\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u304c\u306a\u3055\u308c\u308c\u3070\u3001\u8a55\u4fa1\u4e0a\u306e\u8010\u7528\u5e74\u6570\u304c\u6e80\u4e86\u3057\u3066\u3082\u3001\u4e3b\u8981\u306a\u696d\u52d9\u5de5\u7a0b\u3068\u3057\u3066\u4f7f\u7528\u4fa1\u5024\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u6b21\u5e74\u5ea6\u4ee5\u964d\u306b\u304a\u3044\u3066\u3082\u4e00\u5b9a\u306e\u6b8b\u5b58\u4fa1\u5024\u304c\u7d99\u7d9a\u3059\u308b\u3068\u8003\u3048\u308b\u306e\u304c\u59a5\u5f53\u3067\u3059\u3002<\/p>\n<blockquote class=\"quote\">\n<h4>\u8010\u7528\u5e74\u6570\uff08\u4f7f\u7528\u5e74\u6570\/\u8010\u7528\u5e74\u6570\uff09\u306e\u8003\u3048\u65b9<\/h4>\n<p>\u3000\u8010\u7528\u5e74\u6570\u5206\u6790\u306f\u3001\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u809d\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3088\u3063\u3066\u8cc7\u7523\u306e\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5bfe\u8c61\u8cc7\u7523\u306e\u691c\u5206\u304a\u3088\u3073\u305d\u306e\u72b6\u614b\u306e\u5224\u65ad<\/li>\n<li>\u9867\u5ba2\u306e\u8a18\u9332\u306e\u8abf\u67fb<\/li>\n<li>\u5bfe\u8c61\u8cc7\u7523\u306e\u901a\u5e38\u8010\u7528\u5e74\u6570\u306e\u6c7a\u5b9a<\/li>\n<li>\u5b9f\u969b\u4f7f\u7528\u5e74\u6570\u307e\u305f\u306f\u6b8b\u5b58\u4f7f\u7528\u5e74\u6570\u306e\u6c7a\u5b9a<\/li>\n<li>\u7269\u7406\u7684\u6e1b\u4fa1\u3092\u6570\u5b66\u7684\u306b\u6c7a\u5b9a<\/li>\n<\/ol>\n<p>\u3000\u8cc7\u7523\u306f\u8010\u7528\u5e74\u6570\u304c20\u5e74\u306715\u5e74\u304c\u7d4c\u904e\uff08\u5b9f\u969b\u4f7f\u7528\u5e74\u6570\uff09\u3057\u3066\u3044\u3066\u3082\u3001\u691c\u5206\u306b\u3088\u308a\u52a3\u5316\u3084\u9000\u5316\u3092\u4f34\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u304c10\u5e74\u4ee5\u4e0a\u306e\u5224\u65ad\u306f\u3042\u308a\u5f97\u308b\u3002<br \/>\n\u3000\u9006\u306b\u3001\u8cc7\u7523\u306f\u8010\u7528\u5e74\u6570\u304c20\u5e74\u306715\u5e74\u7d4c\u904e\uff08\u5b9f\u969b\u4f7f\u7528\u5e74\u6570\uff09\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u82db\u70c8\u306a\u74b0\u5883\u4e0b\u3067\u306e\u4f7f\u7528\u3084\u7570\u5e38\u306a\u9000\u5316\u304c\u3042\u308c\u3070\u3001\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306f1\u5e74\u3057\u304b\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3002<br \/>\n\u3000\u5408\u8a08\u8010\u7528\u5e74\u6570\u306b\u306f\u3001\u904e\u53bb\u306e\u4f7f\u7528\u3001\u5e73\u5747\u3092\u4e0a\u56de\u308b\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u3001\u8ffd\u52a0\u8cc7\u672c\u3001\u30ea\u30d3\u30eb\u30c9\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u73fe\u884c\u6280\u8853\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3068\u6bd4\u3079\u3066\u5f53\u8a72\u8cc7\u7523\u306e\u8cbb\u7528\u52b9\u679c\u304c\u7dad\u6301\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u901a\u5e38\u306e\u4e88\u60f3\u8010\u7528\u5e74\u6570\u304c\u4f38\u3073\u308b\u3053\u3068\u3082\u542b\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u901a\u5e38\u8010\u7528\u5e74\u6570\u304c25\u5e74\u306e\u6a5f\u68b0\u304c\u300130\u5e74\u5f8c\u300150\u5e74\u5f8c\u3001\u3042\u308b\u3044\u306f\u3082\u3063\u3068\u5f8c\u306b\u3067\u3082\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u898b\u3089\u308c\u308b\u306e\u306f\u3001\u901a\u5e38\u3053\u3046\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u203b\u7c73\u56fd\u9451\u5b9a\u58eb\u5354\u4f1a\u30c6\u30ad\u30b9\u30c8ME201\u3088\u308a\u629c\u7c8b\n<\/p><\/blockquote>\n<h2>\u5e74\u4ee3\u7269\u306e\u6a5f\u68b0\u8a2d\u5099\u306b\u3088\u304f\u3042\u308b\u3053\u3068\u30fb\u30fb\u300c\u6642\u4fa1\u300d\u304c\u300c\u7c3f\u4fa1\u300d\u3092\u78ba\u5b9f\u306b\u4e0a\u56de\u308b<\/h2>\n<p>\u3000\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u6e80\u4e86\u3057\u305f\u6a5f\u68b0\u8a2d\u5099\u306e\u7c3f\u4fa1\u306f1\u5186\u306b\u307e\u3067\u6e1b\u3058\u3066\u3044\u307e\u3059\u304c\u3001\u4f7f\u7528\u4fa1\u5024\u3092\u7dad\u6301\u3057\u3066\u3044\u308c\u3070\u3001\u6642\u4fa1\u8a55\u4fa1\u984d\u306f\u7c3f\u4fa1\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308a\u307e\u3059\u3002\u4ed6\u306b\u3082\u6642\u4fa1\u8a55\u4fa1\u984d\u304c\u7c3f\u4fa1\u3092\u4e0a\u56de\u308b\u30b1\u30fc\u30b9\u3068\u3057\u3066\u306f\u3001\u518d\u8abf\u9054\u4fa1\u683c\u306e\u9ad8\u9a30\u3001\u826f\u597d\u306a\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306b\u3088\u308b\u9ad8\u3044\u73fe\u5728\u4fa1\u5024\u306e\u7dad\u6301\u3001\u5f53\u8a72\u4e8b\u696d\u3078\u306e\u8ca2\u732e\u5ea6\u304c\u5927\u304d\u3044\u5834\u5408\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3000\u4e00\u65b9\u3067\u6642\u4fa1\u8a55\u4fa1\u984d\u304c\u7c3f\u4fa1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u3001\u518d\u8abf\u9054\u4fa1\u683c\u306e\u4e0b\u843d\u3001\u53b3\u3057\u3044\u4f7f\u7528\u74b0\u5883\u4e0b\u3067\u306e\u6a5f\u68b0\u8a2d\u5099\u306e\u52a3\u5316\u3001\u6280\u8853\u9769\u65b0\u306b\u3088\u308b\u9673\u8150\u5316\u3001\u5916\u90e8\u8981\u56e0\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u7d4c\u6e08\u7684\u306a\u5f8c\u9000\u306a\u3069\u304c\u898b\u3089\u308c\u308b\u5834\u5408\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3000\u6a5f\u80fd\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u8ffd\u52a0\u6295\u8cc7\u3068\u65e5\u5e38\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306f\u3001\u305d\u308c\u3092\u5229\u7528\u3059\u308b\u793e\u54e1\u306e\u5b89\u5168\u3092\u62c5\u4fdd\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u8cc7\u7523\u4fa1\u5024\u3092\u7dad\u6301\u3059\u308b\u4e0a\u3067\u3082\u91cd\u8981\u306a\u8981\u7d20\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\u7c73\u56fd\u9451\u5b9a\u58eb\u5354\u4f1a\u3000\u8a8d\u5b9a\u8cc7\u7523\u8a55\u4fa1\u58eb\u3000\u7530\u4e95\u3000\u653f\u6674<\/p>\n<p>\u203b \u672c\u30b3\u30e9\u30e0\u306f\u300c<a href=\"https:\/\/www.khk.co.jp\/book\/mag_detail.php?pid=52315\" target=\"_blank\">\u9280\u884c\u6cd5\u52d921 No.814&frasl; 2017\u5e745\u6708\u53f7<\/a>\u300d\u306b\u5bc4\u7a3f\u3057\u305f\u3082\u306e\u3092\u8981\u7d04\u3057\u3054\u7d39\u4ecb\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\ufeff<ol class='series_list'>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-1892.html'>\u4e0d\u8db3\u3059\u308b\u4fe1\u7528\u4f59\u529b\u306e\u88dc\u5b8c\u7b56\u3000\uff0d\u6a5f\u68b0\u8a2d\u5099\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3064\u3044\u3066\uff0d<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-1958.html'>\u5e74\u4ee3\u7269\u306e\u6a5f\u68b0\u8a2d\u5099\u306f\u3069\u3046\u3084\u3063\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304b<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-2017.html'>\u6a5f\u68b0\u8a2d\u5099\u8a55\u4fa1\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u306f\uff1f<\/a><\/li>\n<li><a href='https:\/\/ssri.sanyu-appraisal.com\/SSRI\/sanyu-archives-2103.html'>ABL\u878d\u8cc7\u306e\u5bfe\u8c61\u5148\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u306b\u4f34\u3046\u5728\u5eab\uff08\u68da\u5378\u8cc7\u7523\uff09\u8a55\u4fa1<\/a><\/li>\n<\/ol>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u4eca\u56de\u306f\u3001\u6e2f\u6e7e\u5009\u5eab\u696d\u306eM&#038;A\u306b\u304a\u3051\u308b\u3001\u5e74\u4ee3\u7269\u306e\u6a5f\u68b0\u8a2d\u5099\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \u3000\u4e8b\u696d\u518d\u7de8\u306e\u969b\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u5316\u3057\u305f\u793e\u6b74\u306e\u9577\u3044\u4f1a\u793e\u306e\u682a\u5f0f\u53d6\u5f97\u4fa1\u984d\u3092\u6642\u4fa1\u914d\u5206\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u539f\u4fa1\u914d\u5206\uff08PPA\uff1aPurchase Price Al [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[22],"tags":[36,37],"_links":{"self":[{"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/posts\/1958"}],"collection":[{"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/comments?post=1958"}],"version-history":[{"count":50,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/posts\/1958\/revisions"}],"predecessor-version":[{"id":2096,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/posts\/1958\/revisions\/2096"}],"wp:attachment":[{"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/media?parent=1958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/categories?post=1958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ssri.sanyu-appraisal.com\/SSRI\/wp-json\/wp\/v2\/tags?post=1958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}