{"id":14981,"date":"2015-04-16T17:12:36","date_gmt":"2015-04-16T08:12:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=14981"},"modified":"2026-04-22T15:51:09","modified_gmt":"2026-04-22T06:51:09","slug":"a-merger-of-companies","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/14981\/","title":{"rendered":"\u5408\u4f75\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u8ca0\u50b5\u304c\u3042\u308b\u4f1a\u793e\u3068\u5408\u4f75\u3057\u305f\u3089\u3001\u3069\u3046\u306a\u308b\u306e\uff1f"},"content":{"rendered":"

\u4f1a\u793e\u6d3b\u52d5\u306e\u9078\u629e\u80a2\u306e\u3072\u3068\u3064\u306b\u3001\u5408\u4f75<\/strong>\u3084\u4f1a\u793e\u3092\u5206\u5272<\/b>\u3059\u308b\u3053\u3068\u3067\u7d44\u7e54\u3092\u518d\u7de8<\/b>\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4e2d\u306e\u3001\u5408\u4f75\u3068\u3044\u3046\u65b9\u6cd5\u306f\u4f1a\u793e\u6cd5<\/a>\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3067\u306f\u5177\u4f53\u7684\u306b\u5408\u4f75\u3059\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u5408\u4f75\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7684\u306a\u5074\u9762\u3084\u4f1a\u8a08\u4e0a\u306e\u624b\u7d9a\u304d\u306a\u3069<\/b>\u3092\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

5\u7a2e\u985e\u306e\u4f1a\u793e\u518d\u7de8\u624b\u6cd5<\/h2>\n

1.\u5408\u4f75<\/h3>\n

\u5408\u4f75\u3068\u306f\u30012\u3064\u4ee5\u4e0a\u306e\u4f1a\u793e\u304c1\u3064\u306e\u4f1a\u793e\u3068\u306a\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5408\u4f75\u306f\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u305f\u3081\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u3084\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3092\u5426\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u5408\u4f75\u306b\u53cd\u5bfe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3053\u308c\u4ee5\u5916\u306b\u3082\u3001\u5408\u4f75\u7121\u52b9\u306e\u8a34\u3048\u3092\u4f1a\u793e\u5408\u4f75\u306e6\u304b\u6708\u4ee5\u5185\u306b\u63d0\u8d77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a34\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u682a\u4e3b\u3084\u793e\u54e1\u3001\u7834\u7523\u7ba1\u8ca1\u4eba\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u3067\u627f\u8a8d\u3057\u306a\u304b\u3063\u305f\u3057\u306a\u304b\u3063\u305f\u682a\u4e3b\u3001\u5408\u4f75\u306b\u7570\u8b70\u3092\u5531\u3048\u308b\u50b5\u6a29\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

2.\u4e8b\u696d\u8b72\u6e21<\/h3>\n

\u4e8b\u696d\u8b72\u6e21\u3068\u5408\u4f75\u306f\u3001<\/p>\n

\u30fb\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u304c\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u3067\u3042\u308b\u70b9
\n\u30fb\u53cd\u5bfe\u682a\u4e3b\u306e\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42\u6a29\u3092\u8a8d\u3081\u3066\u3044\u308b\u70b9<\/div>\n

\u304c\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u9055\u70b9\u3067\u306f\u3001<\/p>\n

\u30fb\u4e8b\u696d\u3092\u5168\u90e8\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u89e3\u6563\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u70b9
\n\u30fb\u8ca1\u7523\u306e\u79fb\u8ee2\u306f\u5951\u7d04\u3067\u5b9a\u3081\u305f\u500b\u5225\u306e\u7bc4\u56f2\u306e\u307f\u3068\u306a\u308b\u70b9
\n\u30fb\u4f1a\u793e\u50b5\u6a29\u8005\u306e\u4fdd\u8b77\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3068\u306a\u308b\u70b9<\/div>\n

\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

3.\u4f1a\u793e\u5206\u5272<\/h3>\n

\u4f1a\u793e\u5206\u5272<\/a>\u306f\u30011\u3064\u306e\u4f1a\u793e\u30922\u3064\u4ee5\u4e0a\u306b\u5206\u5272\u3059\u308b\u884c\u70ba\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u793e\u5206\u5272\u306b\u306f\u3001\u65b0\u8a2d\u5206\u5272\u3068\u5438\u53ce\u5206\u5272\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

4.\u682a\u5f0f\u4ea4\u63db<\/h3>\n

\u682a\u5f0f\u4ea4\u63db<\/a>\u306f\u305d\u306e\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u89aa\u4f1a\u793e\u304c\u65e2\u5b58\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u682a\u5f0f\u4ea4\u63db\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5408\u4f75\u306e\u5834\u5408\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u3092\u5f15\u304d\u6e21\u3057\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u3092\u5f97\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u4ea4\u63db\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u5f15\u304d\u6e21\u3057\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5225\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u5f97\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u5b50\u4f1a\u793e\u5316\u306b\u53cd\u5bfe\u3057\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u306f\u306a\u308a\u305f\u304f\u306a\u3044\u5834\u5408\u3001\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42\u6a29\u3092\u884c\u4f7f\u3057\u3066\u91d1\u92ad\u7b49\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u306a\u308b\u304b\u3001\u682a\u5f0f\u3092\u89aa\u4f1a\u793e\u306b\u8cb7\u3044\u53d6\u3063\u3066\u3082\u3089\u3046\u304b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

5.\u682a\u5f0f\u79fb\u8ee2<\/h3>\n

\u682a\u5f0f\u79fb\u8ee2<\/a>\u3082\u682a\u5f0f\u4ea4\u63db\u540c\u69d8\u3001\u4ed6\u306e\u4f1a\u793e\u306e100\uff05\u5b50\u4f1a\u793e\u306b\u306a\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u79fb\u8ee2\u306e\u5834\u5408\u306f\u65b0\u305f\u306b\u4f1a\u793e\u3092\u5275\u8a2d\u3057\u305f\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u3082\u305d\u3082\u5408\u4f75\u3068\u306f\u4f55\u304b<\/h2>\n

\u5408\u4f75\u3068\u306f2\u3064\u4ee5\u4e0a\u306e\u4f1a\u793e\u30921\u3064\u306e\u4f1a\u793e\u306b\u3059\u308b\u305f\u3081\u306e\u4e00\u9023\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u4f1a\u793e\u306e\u5b58\u7d9a\u3084\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3092\u76ee\u7684\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u5408\u4f75\u306b\u306f\u5438\u53ce\u5408\u4f75<\/b>\u3068\u65b0\u8a2d\u5408\u4f75<\/b>\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u4f1a\u793e\u6cd52\u676127\u53f7\u306828\u53f7\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3088\u304f\u76ee\u306b\u3059\u308b\u5bfe\u7b49\u5408\u4f75<\/b>\u306f\u3001\u4f1a\u793e\u6cd5\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u5bfe\u7b49\u5408\u4f75\u306f\u3042\u304f\u307e\u3067\u3082\u4fd7\u79f0\u3067\u3042\u308a\u3001\u5438\u53ce\u5408\u4f75\u306e\u5bfe\u7fa9\u8a9e\u3067\u306f\u306a\u3044\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u5438\u53ce\u5408\u4f75\u3068\u306f<\/h2>\n

\u5438\u53ce\u5408\u4f75\u306f\u4f1a\u793e\u6cd5\u3067\u4e0b\u8a18\u306e\u901a\u308a\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4f1a\u793e\u6cd5\u7b2c2\u676127\u53f7\u3000\u5438\u53ce\u5408\u4f75
\n\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u3068\u3059\u308b\u5408\u4f75\u3067\u3042\u3063\u3066\u3001\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u4f1a\u793e\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5168\u90e8\u3092\u5408\u4f75\u5f8c\u5b58\u7d9a\u3059\u308b\u4f1a\u793e\u306b\u627f\u7d99\u3055\u305b\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p><\/blockquote>\n

\u5438\u53ce\u5408\u4f75\u3067\u306f\u3001\u5408\u4f75\u3059\u308b\u4f1a\u793e\u306e\u3044\u305a\u308c\u304b\u304c\u5b58\u7d9a\u3059\u308b\u4f1a\u793e\u3068\u306a\u308a\u307e\u3059\u3002
\n\u307e\u305f\u3001\u5438\u53ce\u5408\u4f75\u3068\u65b0\u8a2d\u5408\u4f75\u306b\u306f\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u5171\u901a\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u5f53\u4e8b\u8005\u9593\u3067\u5408\u4f75\u5951\u7d04\u3092\u5fc5\u305a\u7de0\u7d50\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068
\n\u30fb\u305d\u308c\u305e\u308c\u306e\u4f1a\u793e\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u306b\u3088\u308b\u627f\u8a8d\u3092\u5f97\u308b\u3053\u3068
\n\u30fb\u53cd\u5bfe\u682a\u4e3b\u306b\u682a\u5f0f\u8cb7\u53d6\u8acb\u6c42\u6a29\u3092\u8a8d\u3081\u308b\u3053\u3068
\n\u30fb\u50b5\u6a29\u8005\u4fdd\u8b77\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068<\/div>\n

\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3092\u9664\u3044\u3066\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u6c7a\u8b70\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u6d88\u6ec5\u4f1a\u793e\u306e\u5168\u8ca1\u7523\u304c\u5b58\u7d9a\u4f1a\u793e\u306b\u79fb\u8ee2\u3055\u308c\u308b\u307b\u304b\u3001\u6d88\u6ec5\u4f1a\u793e\u306f\u89e3\u6563\u3068\u540c\u6642\u306b\u6d88\u6ec5\u3059\u308b\u305f\u3081\u3001\u6e05\u7b97\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3068\u306a\u308a\u3001\u5b58\u7d9a\u4f1a\u793e\u306b\u5305\u62ec\u7684\u306b\u627f\u7d99\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5438\u53ce\u5408\u4f75\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n

\"\u5438\u53ce\u5408\u4f75\"<\/p>\n

\u81ea\u5206\u306e\u4f1a\u793e\u304cA\u793e\u3092\u5438\u53ce\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u65b0\u305f\u306b\u81ea\u793e\u306e\u682a\u5f0f500\u682a\uff08\u6642\u4fa1\u5358\u4fa1@10,000\uff09\u3092A\u793e\u306e\u682a\u4e3b\u306b\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3092\u4f8b\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

\u682a\u5f0f\u4ea4\u4ed8\u306b\u4f34\u3046\u5897\u52a0\u8cc7\u672c\u306f\u3059\u3079\u3066\u8cc7\u672c\u91d1<\/a>\u3068\u3057\u3001A\u793e\u304b\u3089\u627f\u7d99\u3057\u305f\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u4ee5\u4e0b\u306e\u5185\u5bb9\u3067\u3042\u308b\u3068\u304d\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u69d8\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u73fe\u91d1<\/b>\uff1a\u5e33\u7c3f\u4fa1\u683c2,500,000\u5186\u3000\u6642\u4fa12,500,000\u5186
\n\u58f2\u639b\u91d1<\/a><\/b>\uff1a\u5e33\u7c3f\u4fa1\u683c1,200,000\u5186\u3000\u6642\u4fa11,200,000\u5186
\n\u5099\u54c1<\/b>\uff1a\u5e33\u7c3f\u4fa1\u683c500,000\u5186\u3000\u6642\u4fa1550,000\u5186
\n\u8cb7\u639b\u91d1<\/a><\/b>\uff1a\u5e33\u7c3f\u4fa1\u683c150,000\u5186\u3000\u6642\u4fa1150,000\u5186<\/div>\n

 <\/p>\n\n\n\n\n
\u501f\u65b9<\/th>\n\u8cb8\u65b9<\/th>\n<\/tr>\n
\u73fe\u91d1 2,500,000
\n\u58f2\u639b\u91d1 1,200,000
\n\u5099\u54c1 550,000
\n\u306e\u308c\u3093 900,000<\/td>\n		\u8cc7\u672c\u91d1 5,000,000
\n\u8cb7\u639b\u91d1 150,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u65b0\u8a2d\u5408\u4f75\u3068\u306f<\/h2>\n

\"\u65b0\u8a2d\u5408\u4f75\"<\/p>\n

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