{"id":280,"date":"2024-05-04T15:35:53","date_gmt":"2024-05-04T06:35:53","guid":{"rendered":"https:\/\/www.cpa-ifas.co.jp\/?page_id=280"},"modified":"2024-09-13T15:17:54","modified_gmt":"2024-09-13T06:17:54","slug":"%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e5%86%85%e5%ae%b9","status":"publish","type":"page","link":"https:\/\/www.cpa-ifas.co.jp\/?page_id=280","title":{"rendered":"\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9"},"content":{"rendered":"\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-position:63% 43%\" data-bg=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/14.png\"><div class=\"swell-block-fullWide__inner l-article\">\n<div style=\"height:201px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img -fixbg alignfull lazyload\" style=\"background-color:rgba(0, 32, 96, 0.8)\" data-bg=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb-\u30aa\u30d5\u30a3\u30b9-\u30d0\u30fc\u30c1\u30e3\u30eb\u80cc\u666f.png\"><div class=\"swell-block-fullWide__inner l-container\">\n<h2 class=\"wp-block-heading is-style-section_ttl has-huge-font-size\"><span class=\"swl-inline-color has-white-color\"><span class=\"swl-fz u-fz-l\">\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/span><\/span><\/h2>\n\n\n\n<div class=\"swell-block-tab has-background is-style-bb\" data-width-pc=\"flex-50\" data-width-sp=\"auto\" style=\"background-color:#faf9f9\"><ul class=\"c-tabList\" role=\"tablist\"><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"true\" aria-controls=\"tab-95bc4595-0\" data-onclick=\"tabControl\"><strong><span style=\"font-size:19px\" class=\"swl-fz\">\u8ca1\u52d9\u7a0e\u52d9DD<\/span><\/strong><\/button><\/li><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"false\" aria-controls=\"tab-95bc4595-1\" data-onclick=\"tabControl\"><strong><span style=\"font-size:18px\" class=\"swl-fz\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/span><\/strong><\/button><\/li><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"false\" aria-controls=\"tab-95bc4595-2\" data-onclick=\"tabControl\"><strong><span style=\"font-size:19px\" class=\"swl-fz\">\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/span><\/strong><\/button><\/li><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"false\" aria-controls=\"tab-95bc4595-3\" data-onclick=\"tabControl\"><span style=\"font-size:19px\" class=\"swl-fz\"><strong>\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8<\/strong><br><strong>\u652f\u63f4<\/strong><\/span><\/button><\/li><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"false\" aria-controls=\"tab-95bc4595-4\" data-onclick=\"tabControl\"><strong><span style=\"font-size:19px\" class=\"swl-fz\">\u7d4c\u7406\u30fb\u8ca1\u52d9PMI<\/span><\/strong><\/button><\/li><li class=\"c-tabList__item\" role=\"presentation\"><button role=\"tab\" class=\"c-tabList__button\" aria-selected=\"false\" aria-controls=\"tab-95bc4595-5\" data-onclick=\"tabControl\"><span style=\"font-size:19px\" class=\"swl-fz\"><strong>\u7d44\u7e54\u518d\u7de8\u30fb<\/strong><br><strong>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8<\/strong><\/span><\/button><\/li><\/ul><div class=\"c-tabBody\">\n<div id=\"tab-95bc4595-0\" class=\"c-tabBody__item\" aria-hidden=\"false\">\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large is-style-default\"><img decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"225\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3-1024x576.png\" alt=\"\" class=\"wp-image-225\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3-1024x576.png 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3-300x169.png 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3-768x432.png 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3-1536x864.png 1536w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/3.png 1878w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09<\/span><\/h3>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3001\u53ce\u76ca\u6027\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u3001\u4f01\u696d\u8cb7\u53ce\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u624b\u7d9a\u304d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u307e\u305f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u8cb7\u53ce\u5bfe\u8c61\u4f1a\u793e\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u8ca1\u52d9\u306e\u60c5\u5831\u63d0\u4f9b\u3084\u3001\u4e8b\u696d\u8a08\u753b\u306e\u767a\u5c04\u53f0\u3068\u306a\u308b\u8ca1\u52d9\u5b9f\u7e3e\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u4e00\u65b9\u3001\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u8cb7\u53ce\u6642\u53ca\u3073\u8cb7\u53ce\u5f8c\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u6d17\u3044\u51fa\u3057\u3092\u76ee\u7684\u3068\u3057\u3066\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u4e3b\u306a\u624b\u7d9a<\/span><\/h3>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-xl\">\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u4e3b\u306a\u624b\u7d9a<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-simple has-medium-font-size\"><table><thead><tr><th data-has-cell-bg=\"1\" data-text-color=\"white\"><span class=\"swl-inline-color has-white-color\"><span style=\"--the-cell-bg: #002060\" data-icon-size=\"l\" data-icon-type=\"bg\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span>\u9805\u76ee<\/span><\/th><th class=\"has-text-align-left\" data-align=\"left\" data-has-cell-bg=\"1\" data-text-color=\"white\"><span style=\"--the-cell-bg: #002060\" data-icon-size=\"l\" data-icon-type=\"bg\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><span class=\"swl-inline-color has-white-color\">\u5206\u6790\u5185\u5bb9<\/span><\/th><\/tr><\/thead><tbody><tr><th>PLBS\u6982\u89b3\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u5bfe\u8c61\u4f1a\u793ePL\u30fbBS\u306e\u4e3b\u8981\u306a\u5185\u5bb9\u3084\u3001\u5897\u6e1b\u5206\u6790<\/td><\/tr><tr><th>\u5168\u822c\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5bfe\u8c61\u4f1a\u793e\u306e\u4f1a\u8a08\u6982\u8981\u3001\u5546\u6d41\u3001\u4f1a\u8a08\u65b9\u91dd\u3001\u7d44\u7e54\u56f3\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u5206\u6790<br>\u30fb\u682a\u4e3b\u7dcf\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u7d4c\u55b6\u4f1a\u8b70\u7b49\u306e\u8b70\u4e8b\u9332\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u91cd\u8981\u306a\u53d6\u5f15\u30fb\u4e8b\u8c61\u3092\u628a\u63e1<br>\u30fb\u5bfe\u8c61\u4f1a\u793e\u304c\u58f2\u4e3b\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u96e2\u8131\u3057\u305f\u5834\u5408\u306e\u53d6\u5f15\u5f71\u97ff\u306e\u5206\u6790\uff08\u30b9\u30bf\u30f3\u30c9\u30a2\u30ed\u30f3\u30fb\u30a4\u30b7\u30e5\u30fc\u5206\u6790\uff09<\/td><\/tr><tr><th>\u6b63\u5e38\u53ce\u76ca\u529b\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5bfe\u8c61\u4f1a\u793e\u306e\u6b63\u5e38\u306a\u53ce\u76ca\u529b\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u3001\u975e\u7d4c\u5e38\u7684\u306a\u8981\u56e0\u3084\u4e00\u6642\u7684\u306a\u8981\u56e0\u3092\u9664\u5916\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u53ce\u76ca\u529b\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u672c\u6765\u306e\u53ce\u76ca\u529b\u3092\u5206\u6790<\/td><\/tr><tr><th>\u640d\u76ca\u69cb\u9020\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5bfe\u8c61\u4f1a\u793e\u306e\u58f2\u4e0a\u9ad8\u3084\u640d\u76ca\u3092\u7ba1\u7406\u8cc7\u6599\u7b49\u306b\u57fa\u3065\u3044\u3066\u3001KPI\u7b49\u306b\u5206\u89e3\u3057\u3066\u3001\u640d\u76ca\u5206\u6790\u3092\u5b9f\u65bd<br>\u30fb\u30b3\u30b9\u30c8\u69cb\u9020\u5206\u6790\u3001\u56fa\u5909\u5206\u89e3<br>\u30fb\u4eba\u4ef6\u8cbb\u306e\u63a8\u79fb\u5206\u6790\u3001\u5358\u4fa1\u3001\u4eba\u54e1\u6570\u306e\u5897\u6e1b\u5206\u6790<br>\u30fb\u55b6\u696d\u5916\u640d\u76ca\u306e\u63a8\u79fb\u5206\u6790<\/td><\/tr><tr><th>\u30cd\u30c3\u30c8\u30c7\u30c3\u30c8\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u6709\u5229\u5b50\u8ca0\u50b5\u5206\u6790<br>\u30fb\u5fc5\u8981\u6700\u4f4e\u73fe\u9810\u91d1\u5206\u6790<br>\u30fb\u8cc7\u91d1\u7e70\u308a\u5206\u6790<\/td><\/tr><tr><th>\u904b\u8ee2\u8cc7\u672c\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u904b\u8ee2\u8cc7\u672c\u306e\u63a8\u79fb\u5206\u6790<br>\u30fb\u904b\u8ee2\u8cc7\u672c\u306e\u56de\u8ee2\u671f\u9593\u5206\u6790<br>\u30fb\u6708\u6b21\u904b\u8ee2\u8cc7\u672c\u5206\u6790<br>\u30fb\u6ede\u7559\u50b5\u6a29\u30fb\u5728\u5eab\u306e\u6709\u7121\u306e\u5206\u6790<br>\u30fb\u7c3f\u5916\u50b5\u52d9\u3084\u3001\u9577\u671f\u672a\u6255\u3068\u306a\u3063\u3066\u3044\u308b\u50b5\u52d9\u306e\u6709\u7121\u3092\u5206\u6790<\/td><\/tr><tr><th>\u8a2d\u5099\u6295\u8cc7\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u904e\u53bb\u306e\u8a2d\u5099\u6295\u8cc7\u306e\u5185\u5bb9\u3068\u91d1\u984d\u6c34\u6e96\u3084\u5c06\u6765\u306e\u8a2d\u5099\u6295\u8cc7\u8a08\u753b\u3068\u306e\u6574\u5408\u6027\u306e\u5206\u6790<br>\u30fb\u65b0\u898f\u6210\u9577\u6295\u8cc7\u3068\u7dad\u6301\u66f4\u65b0\u6295\u8cc7\u5225\u306e\u5206\u6790<\/td><\/tr><tr><th>\u7d14\u8cc7\u7523\u8abf\u6574<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u6ede\u7559\u8cc7\u7523\u306e\u6709\u7121\u306e\u5206\u6790<br>\u30fb\u8cc7\u7523\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u306e\u5206\u6790<br>\u30fb\u7c3f\u5916\u50b5\u52d9\u306e\u5206\u6790\u3000\u7b49<\/td><\/tr><tr><th>\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u682a\u4e3b\u7dcf\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u7d4c\u55b6\u4f1a\u8b70\u8b70\u4e8b\u9332\u306e\u95b2\u89a7\u3084\u3001\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306b\u3088\u308a\u5076\u767a\u50b5\u52d9\u30fb\u5f8c\u767a\u4e8b\u8c61\u306e\u6709\u7121\u306e\u5206\u6790<\/td><\/tr><tr><th>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5bfe\u8c61\u4f1a\u793e\u304c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u8a66\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u4e0a\u8a18\u306e\u624b\u7d9a\u304d\u3092\u5b9f\u65bd<\/td><\/tr><tr><th>\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u8ca1\u52d9\u8af8\u8868<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5bfe\u8c61\u4f1a\u793e\u306e\u4e00\u90e8\u4e8b\u696d\u306e\u307f\u3092\u8b72\u6e21\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u4e8b\u696d\u306e\u307f\u306ePL\u3001BS\u3092\u8a66\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u4e0a\u8a18\u306e\u624b\u7d9a\u304d\u3092\u5b9f\u65bd<\/td><\/tr><tr><th>\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u5206\u6790<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u904e\u53bb\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u72b6\u6cc1\u3084\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306e\u5206\u6790\u7b49\u3001\u6f5c\u5728\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u306e\u6709\u7121\u3092\u5206\u6790<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u8abf\u67fb\u7bc4\u56f2<\/span><\/h3>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u8abf\u67fb\u7bc4\u56f2\u306e\u306f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u9069\u5b9c\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3059\u308b\u60f3\u5b9a\u3067\u3059\u304c\u3001\u5927\u304d\u304f\u4e0b\u8a18\u306e3\u30d1\u30bf\u30fc\u30f3\u3092\u60f3\u5b9a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u5831\u916c\u306f\u3001\u9078\u629e\u3055\u308c\u305f\u30b9\u30b3\u30fc\u30d7\u306b\u5408\u308f\u305b\u3066\u5354\u8b70\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u7a0e\u52d9DD\u306e\u30b9\u30b3\u30fc\u30d7<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-simple has-medium-font-size\"><table><thead><tr><th data-has-cell-bg=\"1\" data-text-color=\"white\"><span data-icon-size=\"l\" data-icon-type=\"bg\" style=\"--the-cell-bg: #002060\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><span class=\"swl-inline-color has-white-color\">\u9805\u76ee<\/span><\/th><th class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-text-color=\"white\"><span class=\"swl-inline-color has-white-color\"><span data-icon-size=\"l\" data-icon-type=\"bg\" style=\"--the-cell-bg: #002060\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span>\u7c21\u6613\u30b9\u30b3\u30fc\u30d7<\/span><\/th><th class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-text-color=\"white\"><span data-icon-size=\"l\" data-icon-type=\"bg\" style=\"--the-cell-bg: #002060\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><span class=\"swl-inline-color has-white-color\">\u9650\u5b9a\u30b9\u30b3\u30fc\u30d7<\/span><\/th><th class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-text-color=\"white\"><span class=\"swl-inline-color has-white-color\"><span data-icon-size=\"l\" data-icon-type=\"bg\" style=\"--the-cell-bg: #002060\" data-text-color=\"white\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span>\u30d5\u30eb\u30b9\u30b3\u30fc\u30d7<\/span><\/th><\/tr><\/thead><tbody><tr><th>\u7d50\u679c\u8981\u7d04<\/th><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon=\"circle\" data-icon-size=\"l\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon-size=\"l\" data-icon=\"doubleCircle\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon-type=\"bg\" data-icon=\"doubleCircle\" data-icon-size=\"l\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><\/tr><tr><th>\u640d\u76ca\u8a08\u7b97\u66f8\u5206\u6790<\/th><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon=\"close\" data-icon-size=\"l\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span class=\"swl-fz u-fz-s\"><span data-icon=\"circle\" data-icon-size=\"l\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span>\u8cb4\u793e\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066<\/span><br><span class=\"swl-fz u-fz-s\">\u8abf\u67fb\u7bc4\u56f2\u3092\u9650\u5b9a\u3057\u307e\u3059<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon-type=\"bg\" data-icon=\"doubleCircle\" data-icon-size=\"l\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><\/tr><tr><th>\u8cb8\u501f\u5bfe\u7167\u8868\u5206\u6790<\/th><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon=\"close\" data-icon-size=\"l\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span class=\"swl-fz u-fz-s\">\u8cb4\u793e\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066<\/span><br><span class=\"swl-fz u-fz-s\">\u8abf\u67fb\u7bc4\u56f2\u3092\u9650\u5b9a\u3057\u307e\u3059<\/span><span data-icon=\"circle\" data-icon-size=\"l\" data-icon-type=\"bg\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><td class=\"has-text-align-center\" data-align=\"center\" data-has-cell-bg=\"1\" data-has-cell-icon=\"l-bg\"><span data-icon-type=\"bg\" data-icon=\"doubleCircle\" data-icon-size=\"l\" aria-hidden=\"true\" class=\"swl-cell-bg\">&nbsp;<\/span><\/td><\/tr><tr><th>\u30ec\u30dd\u30fc\u30c8\u306e\u30da\u30fc\u30b8\u6570\u306e<br>\u30a4\u30e1\u30fc\u30b8\u203b<\/th><td class=\"has-text-align-center\" data-align=\"center\">10\uff5e15\u30da\u30fc\u30b8\u524d\u5f8c<\/td><td class=\"has-text-align-center\" data-align=\"center\">30\uff5e50\u30da\u30fc\u30b8<\/td><td class=\"has-text-align-center\" data-align=\"center\">50\u30da\u30fc\u30b8\uff5e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u203b\u5bfe\u8c61\u4f1a\u793e\u306e\u898f\u6a21\u306b\u3088\u308a\u4e0a\u8a18\u8a18\u8f09\u306e\u30da\u30fc\u30b8\u6570\u304b\u3089\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-button red_ -size-l is-style-btn_solid\" style=\"--the-fz:1.5em\" data-id=\"90d1d15f\"><a href=\"https:\/\/www.cpa-ifas.co.jp\/?page_id=21\" class=\"swell-block-button__link\" data-has-icon=\"1\"><svg class=\"__icon\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M25.2 24.7 46 9.5V9c0-1.1-.9-2-2-2H4c-1.1 0-2 .9-2 2v.5l20.8 15.1c.7.6 1.7.6 2.4.1z\"><\/path><path d=\"M22.8 29.6 2 14.5V38c0 1.7 1.3 3 3 3h38c1.7 0 3-1.3 3-3V14.5L25.2 29.6c-.7.5-1.7.5-2.4 0z\"><\/path><\/svg><span>\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/h3>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9DD\u306e\u4e3b\u306a\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-simple\"><table><thead style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u8cb7\u3044\u624b<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u5927\u624b\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc<\/td><td>\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3059\u308b\u30bb\u30eb\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u5927\u624b\u30e1\u30fc\u30ab\u30fc\u30ce\u30f3\u30b3\u30a2\u4e8b\u696d<\/td><td>\u30ce\u30f3\u30b3\u30a2\u4e8b\u696d\u58f2\u5374\u6848\u4ef6\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\uff09\u306e\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u846c\u796d\u696d<\/td><td>\u682a\u5f0f\u8b72\u6e21\u6848\u4ef6\u306e\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u7523\u696d\u5ec3\u68c4\u7269\u51e6\u7406\u696d<\/td><td>\u682a\u5f0f\u8b72\u6e21\u6848\u4ef6\u306e\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>\u5927\u624b\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d\u306e\u4e00\u90e8\u4e8b\u696d<\/td><td>\u4e00\u90e8\u4e8b\u696d\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>\u5927\u624b\u5c0f\u58f2\u696d<\/td><td>\u30db\u30fc\u30e0\u30bb\u30f3\u30bf\u30fc<\/td><td>\u682a\u5f0f\u8b72\u6e21\u6848\u4ef6\u306e\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>\u30e1\u30c7\u30a3\u30a2\u4f01\u696d<\/td><td>\u30a4\u30d9\u30f3\u30c8\u4f1a\u793e<\/td><td>\u682a\u5f0f\u8b72\u6e21\u6848\u4ef6\u306e\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><tr><td>\u30e1\u30c7\u30a3\u30a2\u4f01\u696d<\/td><td>\u65c5\u884c\u4ee3\u7406\u5e97<\/td><td>\u4e8b\u696d\u518d\u751f\u306b\u4fc2\u308b\u30d0\u30a4\u30b5\u30a4\u30c9DD<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u4e0a\u8a18\u306f\u4e00\u90e8\u3067\u3042\u308a\u3001\u305d\u306e\u4ed6\u306b\u5927\u5c0f\u69d8\u3005\u306a\u4f1a\u793e\u30fb\u696d\u7a2e\u3092\u5bfe\u8c61\u3068\u3059\u308bDD\u306b\u95a2\u4e0e\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n<\/div>\n\n\n\n<div id=\"tab-95bc4595-1\" class=\"c-tabBody__item\" aria-hidden=\"true\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec-1024x585.webp\" alt=\"\" class=\"wp-image-312\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec-1024x585.webp 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec-300x171.webp 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec-768x439.webp 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec-1536x878.webp 1536w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.41-A-sophisticated-image-illustrating-financial-modeling-in-investment-banking-without-any-human-figures.-The-scene-should-focus-on-an-array-of-high-tec.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3<\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-fz u-fz-l\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff08Valuation\uff09\u306f\u3001\u4f01\u696d\u3084\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002M&amp;A\u53d6\u5f15\u306b\u304a\u3051\u308b\u8cb7\u53ce\u4fa1\u683c\u306e\u6c7a\u5b9a\u3001\u56fa\u5b9a\u8cc7\u7523\u7b49\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u3001\u7121\u5f62\u8cc7\u7523\u306e\u4fa1\u5024\u8a55\u4fa1\u306a\u3069\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-l\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-simple has-medium-font-size\"><table><thead style=\"--thead-color--bg:#002060;--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30b5\u30fc\u30d3\u30b9<\/th><th>\u8aac\u660e<\/th><\/tr><\/thead><tbody><tr><th>M&amp;A\u306b\u304a\u3051\u308b\u8cb7\u53ce\u4fa1\u984d\u306e\u7b97\u5b9a<\/th><td>DCF\u6cd5\u3001\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5\u3001\u985e\u4f3c\u53d6\u5f15\u6bd4\u8f03\u6cd5\u306a\u3069\u306e\u8a55\u4fa1\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u8cc7\u7523\u4fa1\u5024\u3001\u5e02\u5834\u4fa1\u5024\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u5206\u6790\u3057\u3001\u8cb7\u53ce\u4fa1\u984d\uff08\u682a\u5f0f\u4fa1\u5024\uff09\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/td><\/tr><tr><th>\u6e1b\u640d\u30c6\u30b9\u30c8<\/th><td>\u682a\u5f0f\u3001\u56fa\u5b9a\u8cc7\u7523\u3001\u306e\u308c\u3093\u306a\u3069\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u5b9a\u671f\u7684\u306b\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u4e88\u6e2c\u3001\u5272\u5f15\u7387\u306e\u8a2d\u5b9a\u3001\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u7b49\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5b9f\u65bd\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/td><\/tr><tr><th>\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\uff08PPA\uff09<\/th><td>\u5bfe\u8c61\u4f1a\u793e\u306e\u5546\u6a19\u3001\u9867\u5ba2\u95a2\u4fc2\u3001\u6280\u8853\u3001\u4eba\u7684\u8cc7\u7523\u7b49\u306e\u7121\u5f62\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8b58\u5225\u3001\u8010\u7528\u5e74\u6570\u306e\u898b\u7a4d\u3082\u308a\u3001\u5272\u5f15\u7387\u306e\u8a2d\u5b9a\u306a\u3069\u3092\u9069\u5207\u306b\u884c\u3044\u3001\u7121\u5f62\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<br>\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u514d\u9664\u6cd5\u3001\u8d85\u904e\u53ce\u76ca\u6cd5\u3001\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u306a\u3069\u306e\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u7121\u5f62\u8cc7\u7523\u306e\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-fz u-fz-l\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u4e3b\u306a\u8a55\u4fa1\u624b\u6cd5\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table is-style-simple has-medium-font-size\"><table style=\"--table-width:800px;\"><thead style=\"--thead-color--bg:#002060;--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u8a55\u4fa1\u624b\u6cd5<\/th><th>\u8aac\u660e<\/th><\/tr><\/thead><tbody><tr><th>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><td class=\"has-text-align-left\" data-align=\"left\">DCF\u6cd5<br>\u914d\u5f53\u9084\u5143\u6cd5<\/td><td>\u30a4\u30f3\u30ab\u30e0\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u5c06\u6765\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u304f\u3053\u3068\u3067\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u624b\u6cd5\u3067\u3059\u3002DCF\u6cd5\u304c\u4ee3\u8868\u7684\u3067\u3059\u3002<\/td><\/tr><tr><th>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u985e\u4f3c\u4f1a\u793e\u6bd4\u8f03\u6cd5<br>\u985e\u4f3c\u53d6\u5f15\u6bd4\u8f03\u6cd5<\/td><td>\u30de\u30fc\u30b1\u30c3\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u985e\u4f3c\u3059\u308b\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3084\u53d6\u5f15\u4e8b\u4f8b\u306e\u4fa1\u683c\u3092\u53c2\u8003\u306b\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u624b\u6cd5\u3067\u3059\u3002\u985e\u4f3c\u4f01\u696d\u6bd4\u8f03\u6cd5\u3084\u985e\u4f3c\u53d6\u5f15\u6bd4\u8f03\u6cd5\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/td><\/tr><tr><th>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1<\/th><td class=\"has-text-align-left\" data-align=\"left\">\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5<br>\u4fee\u6b63\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5<\/td><td>\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u8cc7\u7523\u3092\u518d\u53d6\u5f97\u307e\u305f\u306f\u518d\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u3092\u30d9\u30fc\u30b9\u306b\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u624b\u6cd5\u3067\u3059\u3002\u4e3b\u306b\u4fee\u6b63\u7c3f\u4fa1\u7d14\u8cc7\u7523\u6cd5\u304c\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"swell-block-button red_ -size-l is-style-btn_solid\" style=\"--the-fz:1.5em\" data-id=\"6d7a03f9\"><a href=\"https:\/\/www.cpa-ifas.co.jp\/?page_id=21\" class=\"swell-block-button__link\" data-has-icon=\"1\"><svg class=\"__icon\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M25.2 24.7 46 9.5V9c0-1.1-.9-2-2-2H4c-1.1 0-2 .9-2 2v.5l20.8 15.1c.7.6 1.7.6 2.4.1z\"><\/path><path d=\"M22.8 29.6 2 14.5V38c0 1.7 1.3 3 3 3h38c1.7 0 3-1.3 3-3V14.5L25.2 29.6c-.7.5-1.7.5-2.4 0z\"><\/path><\/svg><span>\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/h3>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-l\">\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306e\u4e3b\u306a\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-simple\"><table><thead style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u8cb7\u3044\u624b\u7b49<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc<\/td><td>\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u5927\u624b\u30e1\u30fc\u30ab\u30fc\u30ce\u30f3\u30b3\u30a2\u4e8b\u696d<\/td><td>\u30ce\u30f3\u30b3\u30a2\u4e8b\u696d\u58f2\u5374\u6848\u4ef6\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\uff09\u306e\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1<\/td><\/tr><tr><td>\u5c0f\u58f2\u308a\u696d<\/td><td>\u5c0f\u58f2\u308a\u696d<\/td><td>\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u5272\u5f15\u7387\u7b97\u5b9a<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d\u306e\u4e00\u90e8\u4e8b\u696d\u306e\u8b72\u6e21\u306b\u304b\u304b\u308b\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1<\/td><\/tr><tr><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1<\/td><\/tr><tr><td>\u69d8\u3005\u306a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/td><td>\u69d8\u3005\u306a\u696d\u7a2e<\/td><td>\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1\u306e\u30ec\u30d3\u30e5\u30fc\u5b9f\u7e3e\u591a\u6570<\/td><\/tr><tr><td>\u69d8\u3005\u306a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/td><td>\u69d8\u3005\u306a\u696d\u7a2e<\/td><td>\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u7121\u5f62\u8cc7\u7523\u8a55\u4fa1\u306e\u30ec\u30d3\u30e5\u30fc\u5b9f\u7e3e\u591a\u6570<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u4e0a\u8a18\u306f\u4e00\u90e8\u3067\u3042\u308a\u3001\u305d\u306e\u4ed6\u306b\u5927\u5c0f\u69d8\u3005\u306a\u4f1a\u793e\u30fb\u696d\u7a2e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u4e0e\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div id=\"tab-95bc4595-2\" class=\"c-tabBody__item\" aria-hidden=\"true\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto-1024x585.webp\" alt=\"\" class=\"wp-image-311\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto-1024x585.webp 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto-300x171.webp 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto-768x439.webp 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto-1536x878.webp 1536w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.14.04-A-refined-and-professional-business-image-for-a-corporate-homepage-focusing-on-the-theme-of-valuation-with-a-strong-emphasis-on-data-analysis-and-sto.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/span><\/h3>\n\n\n\n<div class=\"swell-block-columns\"><div class=\"swell-block-columns__inner\">\n<div class=\"swell-block-column swl-has-mb--s\">\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"684\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210232-1024x684.png\" alt=\"\" class=\"wp-image-305\" style=\"width:488px;height:auto\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210232-1024x684.png 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210232-300x200.png 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210232-768x513.png 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210232.png 1387w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"swell-block-column swl-has-mb--s\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"717\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210205-1-1024x717.png\" alt=\"\" class=\"wp-image-306\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210205-1-1024x717.png 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210205-1-300x210.png 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210205-1-768x537.png 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2024-05-04-210205-1.png 1396w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6570\u5024\u5316\u3057\u3001\u5c06\u6765\u306e\u696d\u7e3e\u4e88\u6e2c\u3084\u610f\u601d\u6c7a\u5b9a\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002M&amp;A\u53d6\u5f15\u306b\u304a\u3051\u308b\u8cb7\u53ce\u4fa1\u683c\u306e\u7b97\u5b9a\u3001\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u3001\u6295\u8cc7\u5224\u65ad\u306a\u3069\u3001\u69d8\u3005\u306a\u5834\u9762\u3067\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><span class=\"swl-fz u-fz-l\">\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/span><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><span class=\"swl-fz u-fz-l\"><strong>\u8ca1\u52d9\u8af8\u8868\u306e\u30e2\u30c7\u30eb\u5316<\/strong><br>\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306a\u3069\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u3001Excel\u306a\u3069\u306e\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3092\u7528\u3044\u3066\u30e2\u30c7\u30eb\u5316\u3057\u307e\u3059\u3002\u904e\u53bb\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u30d9\u30fc\u30b9\u306b\u4e3b\u8981\u306a\u8ca1\u52d9\u6570\u5024\u3092KPI\u7b49\u306e\u6307\u6a19\u306b\u5206\u89e3\u3057\u3001\u5c06\u6765\u306e\u696d\u7e3e\u3092\u4e88\u6e2c\u3059\u308b\u305f\u3081\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><span class=\"swl-fz u-fz-l\"><strong>\u5c06\u6765\u4e88\u6e2c\u306e\u4f5c\u6210<\/strong><br>\u58f2\u4e0a\u9ad8\u3001\u8cbb\u7528\u3001\u6295\u8cc7\u984d\u306a\u3069\u306e\u4e3b\u8981\u306a\u8ca1\u52d9\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u904e\u53bb\u306e\u30c8\u30ec\u30f3\u30c9\u3084\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001\u5c06\u6765\u306e\u4e88\u6e2c\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u5404\u6307\u6a19\u306e\u4e88\u6e2c\u5024\u3092\u8ca1\u52d9\u8af8\u8868\u30e2\u30c7\u30eb\u306b\u53cd\u6620\u3055\u305b\u3001\u5c06\u6765\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><span class=\"swl-fz u-fz-l\"><strong>\u30b7\u30ca\u30ea\u30aa\u5206\u6790<\/strong><br>\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\u3084\u7d4c\u55b6\u5224\u65ad\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u8907\u6570\u306e\u30b7\u30ca\u30ea\u30aa\u3092\u60f3\u5b9a\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u30b7\u30ca\u30ea\u30aa\u304c\u8ca1\u52d9\u72b6\u6cc1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5206\u6790\u3057\u307e\u3059\u3002\u611f\u5fdc\u5ea6\u5206\u6790\u306b\u3088\u308a\u3001\u91cd\u8981\u306a\u5909\u6570\u306e\u5909\u5316\u304c\u696d\u7e3e\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5b9a\u91cf\u7684\u306b\u628a\u63e1\u3057\u307e\u3059\u3002<\/span><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><span class=\"swl-fz u-fz-l\"><strong>\u610f\u601d\u6c7a\u5b9a\u3078\u306e\u6d3b\u7528<\/strong><br>\u8ca1\u52d9\u30e2\u30c7\u30eb\u3092\u7528\u3044\u3066\u3001M&amp;A\u53d6\u5f15\u306b\u304a\u3051\u308b\u8cb7\u53ce\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3001\u4e8b\u696d\u8a08\u753b\u306e\u9054\u6210\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6295\u8cc7\u5224\u65ad\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u3082\u6d3b\u7528\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ol>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u5c06\u6765\u50cf\u3092\u5177\u4f53\u7684\u306b\u63cf\u304d\u3001\u30ea\u30b9\u30af\u3068\u30ea\u30bf\u30fc\u30f3\u3092\u5b9a\u91cf\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u8cea\u3092\u9ad8\u3081\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div class=\"swell-block-button red_ -size-l is-style-btn_solid\" style=\"--the-fz:1.5em\" data-id=\"36db0145\"><a href=\"https:\/\/www.cpa-ifas.co.jp\/?page_id=21\" class=\"swell-block-button__link\" data-has-icon=\"1\"><svg class=\"__icon\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M25.2 24.7 46 9.5V9c0-1.1-.9-2-2-2H4c-1.1 0-2 .9-2 2v.5l20.8 15.1c.7.6 1.7.6 2.4.1z\"><\/path><path d=\"M22.8 29.6 2 14.5V38c0 1.7 1.3 3 3 3h38c1.7 0 3-1.3 3-3V14.5L25.2 29.6c-.7.5-1.7.5-2.4 0z\"><\/path><\/svg><span>\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/h3>\n\n\n\n<p class=\"u-mb-ctrl u-mb-0 wp-block-paragraph\"><strong><span class=\"swl-fz u-fz-l\">\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u306e\u4e3b\u306a\u696d\u52d9\u63d0\u4f9b\u5b9f\u7e3e<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-simple\"><table><thead style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u7523\u696d\u5ec3\u68c4\u7269\u51e6\u7406\u696d<\/td><td>LBO\u306e\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u7b56\u5b9a\u306b\u4fc2\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306b\u4fc2\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u4e8b\u696d\u518d\u751f\u306b\u4fc2\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u696d<\/td><td>\u91d1\u878d\u30b5\u30fc\u30d3\u30b9\u696d<\/td><td>\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u7b56\u5b9a\u306b\u4fc2\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u30e1\u30c7\u30a3\u30a2\u4f01\u696d<\/td><td>\u65c5\u884c\u4ee3\u7406\u5e97<\/td><td>\u4e8b\u696d\u518d\u751f\u306b\u4fc2\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u4e0a\u8a18\u306f\u4e00\u90e8\u3067\u3042\u308a\u3001\u305d\u306e\u4ed6\u306b\u5927\u5c0f\u69d8\u3005\u306a\u4f1a\u793e\u30fb\u696d\u7a2e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u696d\u52d9\u306b\u95a2\u4e0e\u3057\u305f\u5b9f\u7e3e\u304c\u3042\u308a\u307e\u3059\u3002<\/figcaption><\/figure>\n<\/div>\n\n\n\n<div id=\"tab-95bc4595-3\" class=\"c-tabBody__item\" aria-hidden=\"true\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus-1024x585.webp\" alt=\"\" class=\"wp-image-313\" srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus-1024x585.webp 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus-300x171.webp 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus-768x439.webp 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus-1536x878.webp 1536w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.13.16-An-elegant-and-clear-image-illustrating-the-concept-of-business-divestiture-where-a-section-of-a-company-is-strategically-separated-to-form-a-new-bus.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/span><\/h3>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u518d\u7de8\u3084\u4e8b\u696d\u58f2\u5374\u306b\u4f34\u3044\u3001\u5bfe\u8c61\u4e8b\u696d\u3092\u5207\u308a\u51fa\u3059\uff08\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u3059\u308b\uff09\u969b\u306b\u3001\u8ca1\u52d9\u7684\u306a\u5074\u9762\u304b\u3089\u652f\u63f4\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li 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style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306b\u4fc2\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306b\u4fc2\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/td><\/tr><tr><td>\u5927\u624b\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc<\/td><td>\u5927\u624b\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306b\u4fc2\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/td><\/tr><tr><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u96fb\u6a5f\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc<\/td><td>\u4e8b\u696d\u58f2\u5374\u306b\u4fc2\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/td><\/tr><tr><td>\u30d3\u30eb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u4e8b\u696d<\/td><td>\u30d3\u30eb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u4e8b\u696d<\/td><td>\u4e8b\u696d\u58f2\u5374\u306b\u4fc2\u308b\u30ab\u30fc\u30d6\u30a2\u30a6\u30c8\u652f\u63f4<\/td><\/tr><\/tbody><\/table><figcaption 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wp-block-paragraph\">\u7d4c\u7406\u8ca1\u52d9PMI\u306f\u3001M&amp;A\u53d6\u5f15\u5f8c\u306e\u7d4c\u7406\u8ca1\u52d9\u6a5f\u80fd\u306e\u7d71\u5408\u3092\u652f\u63f4\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002\u8cb7\u53ce\u5148\u4f01\u696d\u3068\u88ab\u8cb7\u53ce\u5148\u4f01\u696d\u306e\u7d4c\u7406\u8ca1\u52d9\u90e8\u9580\u3092\u4e00\u4f53\u5316\u3057\u3001\u52b9\u7387\u7684\u306a\u904b\u55b6\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br>\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list has-medium-font-size\">\n<li 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style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306b\u4fc2\u308b\u7d4c\u7406\u30fb\u8ca1\u52d9PMI<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u4e8b\u696d\u8cb7\u53ce\u5f8c\u306e\u7d4c\u7406\u30fb\u8ca1\u52d9PMI<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u5b66\u7fd2\u652f\u63f4\u30b5\u30fc\u30d3\u30b9<\/td><td>\u6c7a\u7b97\u65e9\u671f\u5316\u30fb\u9023\u7d50\u652f\u63f4\u30fb\u7ba1\u7406\u4f1a\u8a08\u69cb\u7bc9\u652f\u63f4<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u88fd\u9020\u696d<\/td><td>\u9023\u7d50\u652f\u63f4\u30fb\u7ba1\u7406\u4f1a\u8a08\u69cb\u7bc9\u652f\u63f4\u30fb\u539f\u4fa1\u8a08\u7b97\u69cb\u7bc9<\/td><\/tr><tr><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u88fd\u9020\u696d<\/td><td>\u9023\u7d50\u652f\u63f4\u30fb\u7ba1\u7406\u4f1a\u8a08\u69cb\u7bc9\u652f\u63f4\u30fb\u539f\u4fa1\u8a08\u7b97\u69cb\u7bc9<\/td><\/tr><\/tbody><\/table><figcaption 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srcset=\"https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.41.54-A-sophisticated-and-realistic-photographic-composite-depicting-the-merger-of-two-companies-using-a-blue-color-scheme.-The-image-should-feature-a-clos-1024x585.webp 1024w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.41.54-A-sophisticated-and-realistic-photographic-composite-depicting-the-merger-of-two-companies-using-a-blue-color-scheme.-The-image-should-feature-a-clos-300x171.webp 300w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.41.54-A-sophisticated-and-realistic-photographic-composite-depicting-the-merger-of-two-companies-using-a-blue-color-scheme.-The-image-should-feature-a-clos-768x439.webp 768w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.41.54-A-sophisticated-and-realistic-photographic-composite-depicting-the-merger-of-two-companies-using-a-blue-color-scheme.-The-image-should-feature-a-clos-1536x878.webp 1536w, https:\/\/www.cpa-ifas.co.jp\/wp-content\/uploads\/2024\/05\/DALL\u00b7E-2024-05-04-22.41.54-A-sophisticated-and-realistic-photographic-composite-depicting-the-merger-of-two-companies-using-a-blue-color-scheme.-The-image-should-feature-a-clos.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"swl-fz u-fz-l\">\u7d44\u7e54\u518d\u7de8\u30fb\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8<\/span><\/h3>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u7d44\u7e54\u518d\u7de8\u30fb\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306f\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u7d44\u7e54\u69cb\u9020\u3092\u6700\u9069\u5316\u3057\u3001\u4e8b\u696d\u52b9\u7387\u306e\u5411\u4e0a\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u5f37\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002\u7d44\u7e54\u518d\u7de8\u306e\u65b9\u91dd\u7b56\u5b9a\u304b\u3089\u5b9f\u884c\u307e\u3067\u3092\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-large-font-size\"><strong>\u7d44\u7e54\u518d\u7de8\u306e\u65b9\u91dd\u7b56\u5b9a\u30fb\u5b9f\u884c\u652f\u63f4<\/strong><br>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u4e8b\u696d\u6226\u7565\u3084\u7d4c\u55b6\u8ab2\u984c\u3092\u7406\u89e3\u3057\u305f\u3046\u3048\u3067\u3001\u6700\u9069\u306a\u7d44\u7e54\u518d\u7de8\u306e\u65b9\u91dd\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002\u5f53\u793e\u306f\u3001\u7d44\u7e54\u518d\u7de8\u306e\u65b9\u91dd\u7b56\u5b9a\u304b\u3089\u3001\u5b9f\u884c\u307e\u3067\u306e\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6226\u7565\u3084\u3001\u4e8b\u696d\u90e8\u9580\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8fc5\u901f\u5316\u3084\u6a29\u9650\u59d4\u8b72\u3001\u7d71\u5408\u306b\u3088\u308b\u4e8b\u696d\u30b7\u30ca\u30b8\u30fc\u306e\u5275\u51fa\u3084\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u4e2d\u306e\u89b3\u70b9\u304b\u3089\u3001\u7d44\u7e54\u518d\u7de8\u306e\u691c\u8a0e\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li class=\"has-large-font-size\"><strong>\u518d\u7de8\u30b9\u30ad\u30fc\u30e0\u306e\u691c\u8a0e<\/strong><br>\u7d44\u7e54\u518d\u7de8\u306e\u76ee\u7684\u3084\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u3001\u6700\u9069\u306a\u518d\u7de8\u30b9\u30ad\u30fc\u30e0\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u4f1a\u793e\u6cd5\u3084\u7a0e\u6cd5\u306a\u3069\u306e\u6cd5\u898f\u5236\u3078\u306e\u5bfe\u5fdc\u3084\u3001\u5404\u518d\u7de8\u624b\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u5206\u6790\u3057\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u30b9\u30ad\u30fc\u30e0\u3092\u63d0\u6848\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li 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style=\"--thead-color--bg:var(--color_main);--thead-color--txt:var(--swl-text_color--white)\"><tr><th>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8<\/th><th>\u5bfe\u8c61\u4f1a\u793e\u696d\u7a2e<\/th><th>\u696d\u52d9\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u3001\u7d4c\u7406\u5206\u79d1\u4f1a\u652f\u63f4<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306e\u30b9\u30ad\u30fc\u30e0\u3001\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0\u3001\u7d4c\u7406\u5206\u79d1\u4f1a\u652f\u63f4<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5185\u518d\u7de8\u306e\u30b9\u30ad\u30fc\u30e0\u3001\u8ca1\u52d9\u30e2\u30c7\u30ea\u30f3\u30b0<\/td><\/tr><tr><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u30a4\u30f3\u30d5\u30e9\u4f01\u696d<\/td><td>\u9023\u7d50ROIC\u7ba1\u7406\u5c0e\u5165\u652f\u63f4<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"swell_btn_cv_data":"{\"90d1d15f\":{\"pv\":739,\"imp\":302},\"6d7a03f9\":{\"pv\":739,\"imp\":76,\"click\":1},\"36db0145\":{\"pv\":739,\"imp\":55},\"b900ee3a\":{\"pv\":739,\"imp\":49},\"a4b2f1b5\":{\"pv\":739,\"imp\":56},\"01c16266\":{\"pv\":739,\"imp\":49}}","footnotes":"","_wp_rev_ctl_limit":""},"class_list":["post-280","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/pages\/280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=280"}],"version-history":[{"count":11,"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/pages\/280\/revisions"}],"predecessor-version":[{"id":548,"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=\/wp\/v2\/pages\/280\/revisions\/548"}],"wp:attachment":[{"href":"https:\/\/www.cpa-ifas.co.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}