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https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u5225\u306b\u89e3\u8aac-300x171.png 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u5225\u306b\u89e3\u8aac-768x439.png 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u3092\u5c0e\u5165\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3092\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u5225\u306b\u89e3\u8aac.png 1344w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p 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href=\"https:\/\/www.willgate.co.jp\/ma-column\/knowledge\/2078\/\">\u4f1a\u793e\u58f2\u5374\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6ce8\u610f\u70b9<\/a>\u300d\u3067\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af-1024x585.png\" alt=\"\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3078\u3099\u304d\u30c6\u3099\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af\" class=\"wp-image-6616\" srcset=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af-1024x585.png 1024w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af-300x171.png 300w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af-768x439.png 768w, https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5c0e\u5165\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u6f5c\u5728\u7684\u30ea\u30b9\u30af.png 1344w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306f\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u4e00\u65b9\u3067\u3001\u5c0e\u5165\u306b\u306f\u614e\u91cd\u306a\u691c\u8a0e\u3092\u8981\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u30ea\u30b9\u30af\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<br><mark><strong>\u5951\u7d04\u5185\u5bb9\u306e\u8a2d\u8a08\u3092\u8aa4\u308b\u3068\u3001M&amp;A\u6210\u7acb\u5f8c\u306b\u5f53\u4e8b\u8005\u9593\u3067\u6df1\u523b\u306a\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/mark><br>\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u3001\u305d\u308c\u305e\u308c\u306e\u8996\u70b9\u304b\u3089\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8-1024x585.png\" alt=\"\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u30db\u309a\u30a4\u30f3\u30c8\" class=\"wp-image-6619\" 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https:\/\/www.willgate.co.jp\/ma-column\/wp-content\/uploads\/2026\/08\/\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8_\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u52d9\u4e0a\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8.png 1344w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u306f\u5b9f\u52d9\u4e0a\u3001\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u306e\u89b3\u70b9\u304b\u3089\u614e\u91cd\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u3001\u8ffd\u52a0\u5bfe\u4fa1\u306e\u4f1a\u8a08\u4e0a\u306e\u6271\u3044\u3084\u3001\u58f2\u308a\u624b\u304c\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u304c\u3069\u306e\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\u306f\u3001<mark><strong>M&amp;A\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059<\/strong><\/mark>\u3002<br>\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u308c\u3089\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3051\u308b\u300c\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u300d\u306e\u6271\u3044\u65b9\uff08\u65e5\u672c\u57fa\u6e96\u30fbIFRS\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30fc\u30f3\u30a2\u30a6\u30c8\u5bfe\u4fa1\u3001\u3059\u306a\u308f\u3061\u300c\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-heading\">\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\uff5c\u5bfe\u4fa1\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u304b\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306b\u306a\u308b\u304b<\/h3>\n\n\n\n<p 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