{"id":1387,"date":"2022-09-16T03:35:46","date_gmt":"2022-09-16T03:35:46","guid":{"rendered":"https:\/\/ma-gate.com\/?post_type=contents&#038;p=1387"},"modified":"2025-01-24T17:46:04","modified_gmt":"2025-01-24T08:46:04","slug":"__trashed-39","status":"publish","type":"post","link":"https:\/\/www.willgate.co.jp\/ma-column\/knowledge\/1387\/","title":{"rendered":"\u8ca0\u306e\u306e\u308c\u3093\u3068\u306f\uff1f\u306e\u308c\u3093\u3068\u306e\u9055\u3044\u3084\u767a\u751f\u539f\u56e0\u3001\u4f1a\u8a08\u51e6\u7406\u3001\u4e8b\u4f8b\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p 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srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/22826032_s.jpg 640w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/22826032_s-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306fM&amp;A\u306e\u969b\u306b\u9855\u5728\u5316\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u306f<b><span class=\"swl-marker mark_yellow\"><mark>\u521d\u3081\u3066\u898b\u3048\u308b\u5316\u3057\u305f\u3068\u3044\u3046\u3060\u3051\u3067\u3001\u305d\u306e\u539f\u56e0\u306f\u4f01\u696d\u58f2\u5374\u4ee5\u524d\u304b\u3089\u5b58\u5728<\/mark><\/span><\/b>\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u767a\u751f\u539f\u56e0\u30924\u3064\u6319\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u58f2\u308a\u624b\u4f01\u696d\u306e\u601d\u60d1<\/h3>\n\n\n\n<p 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class=\"wp-block-heading\">2.\u7c3f\u5916\u50b5\u52d9\u306e\u5b58\u5728<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u308a\u624b\u4f01\u696d\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a18\u8f09\u3057\u306a\u3044\u50b5\u52d9\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u50b5\u52d9\u306f\u7c3f\u5916\u50b5\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed6\u793e\u3084\u4ed6\u4eba\u306e\u50b5\u52d9\u306e\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u306a\u3069\u306e\u50b5\u52d9\u4fdd\u8a3c<\/li>\n\n\n\n<li>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\uff08\u91d1\u878d\u6d3e\u751f\u5546\u54c1\uff09\u306b\u751f\u3058\u3066\u3044\u308b\u542b\u307f\u640d<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u3084\u9000\u8077\u91d1\u306a\u3069\u306e\u672a\u6255\u3044<\/li>\n<\/ul>\n\n\n\n<p 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class=\"wp-block-heading\">4.\u52a3\u60aa\u306a\u7d4c\u55b6\u72b6\u6cc1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d64\u5b57\u7d4c\u55b6\u304c\u7d9a\u3044\u3066\u5012\u7523\u306e\u30ea\u30b9\u30af\u3092\u62b1\u3048\u305f\u4f01\u696d\u306e\u4fa1\u5024\u306f\u5f53\u7136\u4e0b\u304c\u308a\u307e\u3059\u3002M&amp;A\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u3046\u3057\u305f\u58f2\u308a\u624b\u3082\u73cd\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5fc5\u305a\u3057\u3082\u656c\u9060\u3055\u308c\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u5074\u306b\u5341\u5206\u306a\u4e8b\u696d\u898b\u901a\u3057\u304c\u3042\u308c\u3070\u3001\u304b\u3048\u3063\u3066\u5b89\u304fM&amp;A\u3092\u6210\u7acb\u3055\u305b\u308b\u30c1\u30e3\u30f3\u30b9\u3068\u3082\u3044\u3048\u308b\u304b\u3089\u3067\u3059\u3002\u4e00\u5b9a\u306e\u7bc0\u7a0e\u52b9\u679c\u3082\u898b\u8fbc\u3081\u308b\u8d64\u5b57\u4f01\u696d\u306e\u8cb7\u53ce\u306f\u3001\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u3042\u3063\u3066\u3053\u305d\u306eM&amp;A\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33-\u7a0e\u52d9\u51e6\u7406\">\u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33\u30fb\u7a0e\u52d9\u51e6\u7406<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/ledger-1428230_1280-1024x680.jpg\" alt=\"\u8ca0\u306e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u4ed5\u8a33\u30fb\u7a0e\u52d9\u51e6\u7406\" class=\"wp-image-889\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/ledger-1428230_1280-1024x680.jpg 1024w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/ledger-1428230_1280-300x199.jpg 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/ledger-1428230_1280-768x510.jpg 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/ledger-1428230_1280.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u305f\u5834\u5408\u3001<b><span class=\"swl-marker mark_yellow\"><mark>\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u308b\u306e\u304b<\/mark><\/span><\/b>\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/3636452_s.jpg\" alt=\"\u8ca0\u306e\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u305f\u4e8b\u4f8b\" class=\"wp-image-888\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/3636452_s.jpg 640w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/3636452_s-300x199.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u3042\u308b\u3060\u3051\u3067\u306f\u554f\u984c\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u8cb7\u53d6\u4fa1\u984d\u304c\u5b89\u304f\u6291\u3048\u3089\u308c\u3066\u3044\u308b\u7406\u7531\u3092\u7406\u89e3\u3057\u3001\u304d\u3061\u3093\u3068\u5bfe\u5fdc\u3067\u304d\u308c\u3070\u3088\u3044\u304b\u3089\u3067\u3059\u3002\u3057\u304b\u3057\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306b\u306f\u4f55\u304c\u3057\u304b\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3053\u3068\u3082\u4e8b\u5b9f\u3067\u3059\u304b\u3089\u3001\u4e00\u6b69\u9593\u9055\u3048\u3070\u5927\u640d\u5bb3\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u305d\u3093\u306a<b><span class=\"swl-marker mark_yellow\"><mark>\u529f\u7f6a\u76f8\u534a\u3070\u3059\u308b\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306e\u4e8b\u4f8b\u30926\u3064<\/mark><\/span><\/b>\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u30e9\u30a4\u30b6\u30c3\u30d7\u306em-a\">\u30e9\u30a4\u30b6\u30c3\u30d7\u306eM&amp;A<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e9\u30a4\u30b6\u30c3\u30d7\u306f2019\u5e74\u306b\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3067\u306e\u9023\u7d50\u6c7a\u7b97\u306b\u304a\u3044\u3066<b><span class=\"swl-marker mark_yellow\"><mark>\u7d0493\u5104\u5186\u306e\u8d64\u5b57\u306b\u9665\u308a<\/mark><\/span><\/b>\u307e\u3057\u305f\u30022018\u5e743\u6708\u671f\u6c7a\u7b97\u3067\u306f\u7d04117\u5104\u5186\u306e\u55b6\u696d\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u306e\u6c7a\u7b97\u3067\u682a\u4fa1\u3092\u5927\u304d\u304f\u640d\u3058\u308b\u7d50\u679c\u3092\u62db\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e9\u30a4\u30b6\u30c3\u30d7\u306e\u82e6\u5883\u3092\u62db\u3044\u305f\u306e\u304c\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3067\u3057\u305f\u30022018\u5e74\u307e\u3067\u306b\u30e9\u30a4\u30b6\u30c3\u30d7\u306f\u591a\u304f\u306e\u8d64\u5b57\u4f01\u696d\u3092\u6b21\u3005\u3068\u8cb7\u53ce\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306eM&amp;A\u6642\u306b\u751f\u3058\u305f\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3001\u30e9\u30a4\u30b6\u30c3\u30d7\u306f\u56fd\u969b\u4f1a\u8a08\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u3059\u3079\u3066\u304c\u55b6\u696d\u5229\u76ca\u3068\u898b\u306a\u3055\u308c\u30012018\u5e743\u6708\u671f\u306b\u306f\u55b6\u696d\u5229\u76ca\u5168\u4f53\u306e\u5b9f\u306b1\/3\u306b\u53ca\u3093\u3067\u3044\u307e\u3057\u305f\u3002\u898b\u304b\u3051\u4e0a\u306f\u5927\u5e45\u5897\u76ca\u3067\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u306e\u4e8b\u696d\u7acb\u3066\u76f4\u3057\u304c\u3046\u307e\u304f\u9032\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002\u7d50\u679c\u7684\u306b2018\u5e7411\u6708\u306e\u6c7a\u7b97\u767a\u8868\u3067\u306f\u696d\u7e3e\u4e88\u60f3\u3092263\u5104\u5186\u4e0b\u65b9\u4fee\u6b63\u3057\u3001\u65b0\u898f\u306eM&amp;A\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u767a\u8868\u3059\u308b\u306b\u81f3\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e09\u8d8a-\u4f0a\u52e2\u4e39\u306e\u7d4c\u55b6\u7d71\u5408\">\u4e09\u8d8a\u30fb\u4f0a\u52e2\u4e39\u306e\u7d4c\u55b6\u7d71\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2009\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4e09\u8d8a\u4f0a\u52e2\u4e39\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306f\u3001\u305d\u306e\u521d\u5e74\u5ea63\u6708\u671f\u306b\u9023\u7d50\u7d4c\u5e38\u5229\u76ca470\u5104\u5186\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u540c\u671f\u306e\u55b6\u696d\u5229\u76ca340\u5104\u5186\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u984d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u8d8a\u306f\u5f53\u6642\u9280\u5ea7\u306a\u3069\u306e\u4e00\u7b49\u5730\u306b\u571f\u5730\u3092\u4fdd\u6709\u3057\u3001\u305d\u306e\u6642\u4fa1\u984d\u306f\u4e0a\u6607\u3057\u7d9a\u3051\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u542b\u307f\u76ca\u306f\u8cb7\u53d6\u984d\u306b\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u5fc5\u305a\u6642\u4fa1\u3067\u571f\u5730\u3092\u51e6\u5206\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u305a\u3001\u4f1a\u793e\u3092\u6e05\u7b97\u3057\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b\u3088\u308a\u3082\u5c4b\u53f7\u3092\u6b8b\u3057\u305f\u304b\u3063\u305f\u58f2\u308a\u624b\u5074\u306e\u4e09\u8d8a\u306e\u601d\u60d1\u304c\u3042\u3063\u305f\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u3066\u4e09\u8d8a\u306e\u7d14\u8cc7\u7523\u306f\u4f4e\u304f\u898b\u7a4d\u3082\u3089\u308c\u3001\u8cb7\u53d6\u4fa1\u984d\u304c\u6291\u3048\u3089\u308c\u305f\u305f\u3081\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u6642\u306f\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u308220\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u5229\u76ca\u3068\u3057\u3066\u511f\u5374\u3059\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u4e09\u8d8a\u4f0a\u52e2\u4e39\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306f<b><span class=\"swl-marker mark_yellow\"><mark>\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d700\u5104\u5186\u3092\u30015\u5e74\u304b\u3051\u3066\u511f\u5374\u3057\u305f\u305f\u3081\u3001\u521d\u5e74\u5ea6\u304b\u3089\u7d04140\u5104\u5186\u306e\u7279\u5225\u5229\u76ca\u304c\u751f\u3058\u305f<\/mark><\/span><\/b>\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u89d2\u5ddd-\u30c9\u30ef\u30f3\u30b4\u306e\u7d4c\u55b6\u7d71\u5408\">\u89d2\u5ddd\u30fb\u30c9\u30ef\u30f3\u30b4\u306e\u7d4c\u55b6\u7d71\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2014\u5e74\u306b\u6301\u682a\u4f1a\u793eKADOKAWA\u30fbDWANGO\u304c\u8a95\u751f\u3001\u4e8b\u5b9f\u4e0a\u89d2\u5ddd\u304c\u8cb7\u53ce\u3055\u308c\u308b\u5f62\u3067\u306e\u5408\u4f75\u3067\u3057\u305f\u3002\u6210\u9577\u9014\u4e0a\u306e\u30c9\u30ef\u30f3\u30b4\u306b\u5bfe\u3057\u3066\u843d\u3061\u76ee\u306e\u51fa\u7248\u696d\u304c\u30e1\u30a4\u30f3\u306e\u89d2\u5ddd\u3001<b><span class=\"swl-marker mark_yellow\"><mark>\u89d2\u5ddd\u306e\u8a55\u4fa1\u3092\u843d\u3068\u3059\u5f62\u3067\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d223\u5104\u5186\u304c\u8a08\u4e0a<\/mark><\/span><\/b>\u3055\u308c\u307e\u3057\u305f\u3002\u89d2\u5ddd\u5074\u306e\u4f55\u3068\u3057\u3066\u3082M&amp;A\u3092\u6210\u7acb\u3055\u305b\u305f\u3044\u601d\u60d1\u304c\u50cd\u304d\u3001\u4e0d\u5229\u306a\u6761\u4ef6\u3067\u306e\u8b72\u6e21\u304c\u6210\u7acb\u3057\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u51fa\u5149\u77f3\u6cb9-\u662d\u548c\u30b7\u30a7\u30eb\u77f3\u6cb9\u306e\u7d4c\u55b6\u7d71\u5408\">\u51fa\u5149\u77f3\u6cb9\u30fb\u662d\u548c\u30b7\u30a7\u30eb\u77f3\u6cb9\u306e\u7d4c\u55b6\u7d71\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5149\u77f3\u6cb9\u3068\u662d\u548c\u30b7\u30a7\u30eb\u77f3\u6cb9\u306f\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u308bM&amp;A\u3092\u5b9f\u65bd\u3057\u3001\u51fa\u5149\u5074\u3092\u89aa\u4f1a\u793e\u3068\u3059\u308b\u7d4c\u55b6\u7d71\u5408\u304c\u767a\u8868\u3055\u308c\u305f\u306e\u306f2018\u5e74\u3067\u3059\u3002\u682a\u5f0f\u4ea4\u63db\u3067\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u308b\u4e8b\u4f8b\u306f\u5c11\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u4eca\u56de\u306e\u7d4c\u55b6\u7d71\u5408\u306f\u53b3\u3057\u3044\u6761\u4ef6\u4e0b\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067<b><span class=\"swl-marker mark_yellow\"><mark>\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027<\/mark><\/span><\/b>\u304c\u3042\u308a\u3001\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e09\u91cd\u9280\u884c-\u7b2c\u4e09\u9280\u884c\u306e\u7d4c\u55b6\u7d71\u5408\">\u4e09\u91cd\u9280\u884c\u30fb\u7b2c\u4e09\u9280\u884c\u306e\u7d4c\u55b6\u7d71\u5408<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u3068\u540c\u3058\u304f2018\u5e74\u306b\u4e09\u91cd\u9280\u884c\u3068\u7b2c\u4e09\u9280\u884c\u306f\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308b\u7d4c\u55b6\u7d71\u5408\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u8a95\u751f\u3057\u305f\u4e09\u5341\u4e09\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7\u306f\u30012019\u5e743\u6708\u671f\u6c7a\u7b97\u3067<b><span class=\"swl-marker mark_yellow\"><mark>520\u5104\u5186\u306e\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3092\u8a08\u4e0a<\/mark><\/span><\/b>\u3059\u308b\u898b\u8fbc\u307f\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u524d\u5e74\u5ea6\u5b9f\u7e3e\u3067\u306f\u4e21\u884c\u5408\u308f\u305b\u306680\u5104\u5186\u306e\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u4e00\u6c17\u306b6\u500d\u4ee5\u4e0a\u306e\u7279\u5225\u5229\u76ca\u3092\u4e0a\u3052\u308b\u6c7a\u7b97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u6771\u4eac\u5546\u54c1\u53d6\u5f15\u6240\u306e\u8cb7\u53ce\">\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u6771\u4eac\u5546\u54c1\u53d6\u5f15\u6240\u306e\u8cb7\u53ce<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u3092\u542b\u3080\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u306f\u30012019\u5e74\u306b\u6771\u4eac\u5546\u54c1\u53d6\u5f15\u6240\u306e\u5168\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u6771\u4eac\u5546\u54c1\u53d6\u5f15\u6240\u306e\u516c\u6b63\u7d14\u8cc7\u7523\u984d\u306f64\u5104\u5186\u3001\u5bfe\u3057\u3066\u305d\u306e\u682a\u5f0f\u53d6\u5f97\u306f57\u5104\u5186\u3067\u3057\u305f\u3002\u3053\u306e\u5dee\u984d\u3001\u3064\u307e\u308a<b><span class=\"swl-marker mark_yellow\"><mark>\u7d047\u5104\u5186\u304c\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3068\u3057\u3066\u30b0\u30eb\u30fc\u30d7\u306e\u7279\u5225\u5229\u76ca\u306b\u306a\u3063\u305f<\/mark><\/span><\/b>\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u8cb7\u3044\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9\">\u8cb7\u3044\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/22463619_s.jpg\" alt=\"\u8cb7\u3044\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9\" class=\"wp-image-887\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/22463619_s.jpg 640w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/22463619_s-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u62ec\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a<b><span class=\"swl-marker mark_yellow\"><mark>\u5fc5\u305a\u5229\u76ca\u304c\u4e0a\u304c\u308b\u306e\u3067\u3001\u7a4d\u6975\u7684\u306bM&amp;A\u3057\u305f\u65b9\u304c\u3088\u3044<\/mark><\/span><\/b>\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u4e00\u904e\u6027\u306e\u5229\u76ca\u306b\u60d1\u308f\u3055\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u8d64\u5b57\u304c\u7d99\u7d9a\u3057\u7d9a\u3051\u308b\u5371\u967a\u304c\u3042\u308a\u307e\u3059\u3002M&amp;A\u76f4\u5f8c\u306b\u591a\u984d\u306e\u5229\u76ca\u3092\u8a08\u4e0a\u3067\u304d\u3066\u3082\u3001\u8cb7\u53ce\u3057\u305f\u4f01\u696d\u306e\u7acb\u3066\u76f4\u3057\u306b\u3064\u307e\u305a\u3051\u3070\u3001\u51fa\u7d9a\u3051\u308b\u8d64\u5b57\u306f\u7d2f\u7a4d\u3057\u3066\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u3001\u4e00\u6642\u7684\u306a\u5132\u3051\u3082\u98df\u3044\u3064\u3076\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u8cb7\u53ce\u4f01\u696d\u306e\u5c06\u6765\u7684\u306a\u4e8b\u696d\u8a08\u753b\u3092\u3057\u3063\u304b\u308a\u6301\u3064\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u8868\u9762\u5316\u3057\u3066\u3044\u306a\u3044\u7c3f\u5916\u8ca0\u50b5\u3084\u5076\u767a\u50b5\u52d9\u306e\u8ca0\u62c5\u304c\u3042\u308b\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u3002\u3044\u304b\u306b\u5b89\u3044\u4fa1\u984d\u3067\u8cb7\u53ce\u3067\u304d\u308b\u3068\u3057\u3066\u3082\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u304b\u3051\u308b\u7d4c\u8cbb\u3092\u51fa\u3057\u60dc\u3057\u3093\u3067\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u4e0d\u5229\u306a\u6761\u4ef6\u3067\u3082\u58f2\u308a\u305f\u304c\u3063\u3066\u3044\u308b\u58f2\u308a\u624b\u306e\u5834\u5408\u306f\u3088\u308a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u58f2\u308a\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9\">\u58f2\u308a\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"652\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/deal-4131445_1280-1024x652.jpg\" alt=\"\u58f2\u308a\u624b\u4f01\u696d\u3068\u3057\u3066\u306e\u8ca0\u306e\u306e\u308c\u3093\u306e\u6ce8\u610f\u70b9\" class=\"wp-image-886\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/deal-4131445_1280-1024x652.jpg 1024w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/deal-4131445_1280-300x191.jpg 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/deal-4131445_1280-768x489.jpg 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/deal-4131445_1280.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u308a\u624b\u3068\u3059\u308c\u3070\u8cb7\u53ce\u4fa1\u984d\u304c\u9ad8\u3044\u306e\u306b\u8d8a\u3057\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3092\u751f\u3058\u306a\u3044\u3088\u3046\u3001\u3088\u308a\u9ad8\u3044\u8a55\u4fa1\u306e\u300c\u306e\u308c\u3093\u300d\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u305f\u3044\u306e\u304c\u5fc3\u60c5\u3067\u3059\u3002\u3057\u304b\u3057\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<b><span class=\"swl-marker mark_yellow\"><mark>\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u3092\u751f\u3058\u3066\u3082\u7a4d\u6975\u7684\u306a\u58f2\u5374\u3092\u691c\u8a0e<\/mark><\/span><\/b>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u7279\u5b9a\u306e\u4eba\u3084\u4f01\u696d\u306b\u58f2\u5374\u3057\u305f\u3044\u5834\u5408\u3067\u3059\u3002\u4eee\u306b\u3088\u308a\u9ad8\u3044\u4fa1\u984d\u3092\u793a\u3059\u76f8\u624b\u304c\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5834\u5408\u306a\u3069\u306f\u7279\u306b\u3001\u305c\u3072\u8cb7\u3063\u3066\u307b\u3057\u3044\u76f8\u624b\u304c\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u3046\u3044\u3046\u5834\u5408\u3001\u8cb7\u3044\u624b\u306e\u8cc7\u91d1\u529b\u306b\u5fdc\u3058\u305f\u8cb7\u53ce\u4fa1\u984d\u3067\u59a5\u5354\u3057\u300c\u8ca0\u306e\u306e\u308c\u3093\u300d\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u8003\u616e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u8cb7\u53ce\u4fa1\u984d\u3067\u306f\u4f4e\u3044\u63d0\u793a\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u4ed6\u306e\u6761\u4ef6\u3067\u6298\u308a\u5408\u3046\u5834\u5408\u304c\u3042\u308a\u5f97\u307e\u3059\u3002\u8cb7\u53ce\u5f8c\u3082\u5b50\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u3068\u3057\u3066\u6b8b\u308a\u5f79\u54e1\u5831\u916c\u306e\u30a2\u30c3\u30d7\u304c\u7d04\u675f\u3055\u308c\u308b\u306a\u3069\u3001\u7dcf\u5408\u7684\u306a\u5bfe\u4fa1\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"m-a\u76f8\u8ac7\u306a\u3089\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8m-a\">M&amp;A\u76f8\u8ac7\u306a\u3089\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8M&amp;A<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"543\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/people-3175027_1280-1024x543.jpg\" alt=\"M&amp;A\u76f8\u8ac7\u306a\u3089\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8M&amp;A\" class=\"wp-image-885\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/people-3175027_1280-1024x543.jpg 1024w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/people-3175027_1280-300x159.jpg 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/people-3175027_1280-768x407.jpg 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/people-3175027_1280.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u3092\u3059\u3059\u3081\u308b\u4e0a\u3067\u306f\u3001\u3069\u308c\u3060\u3051\u591a\u304f\u306e\u30de\u30c3\u30c1\u30f3\u30b0\u304c\u5b9f\u73fe\u3067\u304d\u308b\u304b\u306f\u91cd\u8981\u3067\u3059\u3002\u58f2\u308a\u624b\u4f01\u696d\u306e\u898b\u3048\u306a\u3044\u5f37\u307f\u3092\u898b\u51fa\u3057\u6d3b\u304b\u305b\u308b\u8cb7\u3044\u624b\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u3088\u308a\u3088\u3044\u6761\u4ef6\u3067\u306eM&amp;A\u3092\u5b9f\u73fe\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u70b9\u3067\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u306e\u304c<b><span class=\"swl-marker mark_yellow\"><mark>\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8M&amp;A<\/mark><\/span><\/b>\u3067\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4e00\u822c\u7684\u306bM&amp;A\u306e\u6210\u7d04\u307e\u3067\u306f6\u30f6\u6708\u301c1\u5e74\u307b\u3069\u306e\u671f\u9593\u3092\u8981\u3057\u307e\u3059\u304c\u3001\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8\u3067\u306f\u5e73\u5747\u30674\u30f6\u6708\u3001\u6700\u77ed1.5\u30f6\u6708\u3067\u306e\u6210\u7d04\u5b9f\u7e3e\u300140\u5104\u5186\u4ee5\u4e0a\u3067\u306e\u6210\u7d04\u5b9f\u7e3e\u3082\u3042\u308a\u307e\u3059\u3002<strong><mark>\u5b8c\u5168\u6210\u529f\u5831\u916c\u578b\u3067\u7740\u624b\u91d1\u7121\u6599\u306a\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"in-article-textlink wp-block-paragraph\">\u7121\u6599\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u306f<a href=\"https:\/\/www.willgate.co.jp\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/willgate.co.jp\/ma\/contact\/?utm_source=ma-column&amp;utm_medium=in-article-button\">\u3053\u3061\u3089<\/a>\u304b\u3089\u3000\u203b\u3054\u76f8\u8ac7\u30fb\u7740\u624b\u91d1\u7121\u6599<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button in-article-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.willgate.co.jp\/ma\/lpb4\/?fv_f=fixed\">IT\u30fbWeb\u4e8b\u696d\u306e\u8b72\u6e21\u306a\u3089\u30a6\u30a3\u30eb\u30b2\u30fc\u30c8M&amp;A\u306b\u7121\u6599\u76f8\u8ac7<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u8ca0\u306e\u306e\u308c\u3093-\u307e\u3068\u3081\">\u8ca0\u306e\u306e\u308c\u3093 \u307e\u3068\u3081<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/evaluation-1516644_1280-1024x682.jpg\" alt=\"\u8ca0\u306e\u306e\u308c\u3093 \u307e\u3068\u3081\" class=\"wp-image-884\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/evaluation-1516644_1280-1024x682.jpg 1024w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/evaluation-1516644_1280-300x200.jpg 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/evaluation-1516644_1280-768x512.jpg 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2022\/02\/evaluation-1516644_1280.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p 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