{"id":2498,"date":"2023-03-17T12:00:27","date_gmt":"2023-03-17T03:00:27","guid":{"rendered":"https:\/\/toma100.jp\/media\/?p=2498"},"modified":"2023-05-19T09:36:46","modified_gmt":"2023-05-19T00:36:46","slug":"easy_to_understand_with_business_succession","status":"publish","type":"post","link":"https:\/\/toma100.jp\/media\/easy_to_understand_with_business_succession\/","title":{"rendered":"<strong>\u4e8b\u696d\u627f\u7d99\u3068\u306f\uff5c\u305d\u306e\u610f\u5473\u3084\u7a2e\u985e\u30fb\u65b9\u6cd5\u30fb\u6210\u529f\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/strong>"},"content":{"rendered":"\n<div class=\"wp-block-media-text is-stacked-on-mobile has-background\" style=\"background-color:#eab1b1;grid-template-columns:31% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" 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href=\"https:\/\/toma100.jp\/media\/easy_to_understand_with_business_succession\/#%E3%81%BE%E3%81%A8%E3%82%81%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\" >\u307e\u3068\u3081\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%A8%E3%81%AF%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u3068\u306f\u3000\u3000\u3000\u3000\u3000        <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-1024x683.jpeg\" alt=\"\" class=\"wp-image-2501\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/02-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u3068\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u8155\u304c\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u5f8c\u7d99\u8005\u9078\u3073\u306e\u91cd\u8981\u6027\u306f\u5927\u304d\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5927\u4f01\u696d\u3067\u3042\u308c\u3070\u793e\u9577\u3092\u4efb\u547d\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u304c\u3001<mark style=\"background-color:rgba(0, 0, 0, 0);color:#fe0000\" class=\"has-inline-color\">\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u300c\u4eba\u300d\u300c\u8cc7\u7523\u300d\u300c\u77e5\u7684\u8ca1\u7523\u300d\u306e3\u3064\u306e\u8cc7\u7523\u306e\u5f15\u304d\u7d99\u304e\u3001\u81ea\u793e\u682a\u306e\u76f8\u7d9a\u3084\u793e\u9577\u306e\u500b\u4eba\u4fdd\u8a3c\u306a\u3069\u89e3\u6c7a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u554f\u984c\u304c\u5c71\u7a4d\u307f<\/mark>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u7d4c\u55b6\u8005\u306e\u624b\u8155\u3084\u4eba\u67c4\u304c\u4f1a\u793e\u306e\u9b45\u529b\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u5f8c\u7d99\u8005\u306f\u614e\u91cd\u306b\u9078\u3070\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u3063\u304b\u308a\u3068\u6642\u9593\u3092\u304b\u3051\u3066\u6e96\u5099\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u307e\u3060\u82e5\u3044\u3001\u307e\u3060\u3084\u308c\u308b\u3067\u306f\u306a\u304f\u3001<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">5\u301c10\u5e74\u304b\u3051\u3066\u5f8c\u7d99\u8005\u3092\u80b2\u3066\u308b<\/mark>\u3064\u3082\u308a\u3067\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 \u6700\u8fd1\u3067\u306f\u4eba\u6750\u4e0d\u8db3\u304c\u6df1\u523b\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u89aa\u65cf\u5916\u627f\u7d99\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u307e\u3059\u307e\u3059\u5148\u3092\u898b\u636e\u3048\u305f\u6e96\u5099\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%80%8C%E4%BA%8B%E6%A5%AD%E7%B6%99%E6%89%BF%E3%80%8D%E3%81%A8%E3%81%AE%E9%81%95%E3%81%84%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u300c\u4e8b\u696d\u7d99\u627f\u300d\u3068\u306e\u9055\u3044\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u307b\u304b\u306b\u3001\u4e8b\u696d\u7d99\u627f\u3082\u3088\u304f\u805e\u304f\u8a00\u8449\u3067\u3059\u3002\u3053\u306e2\u3064\u306f\u4e00\u4f53\u4f55\u304c\u9055\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3059\u308b\u3068\u3001\u300c\u3069\u3061\u3089\u3082\u524d\u306e\u4ee3\u304b\u3089\u53d7\u3051\u7d99\u3050\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u53d6\u308a\u7d44\u307f\u3092\u63a8\u9032\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u5e81\u306f\u300c\u4e8b\u696d\u627f\u7d99\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/index.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u300d<\/a><\/p>\n\n\n\n<p>\u4eba\u306b\u3088\u3063\u3066\u306f\u3001\u53d7\u3051\u7d99\u3050\u3082\u306e\u304c\u3001\u627f\u7d99\u306f\u793e\u98a8\u3084\u7d4c\u55b6\u7406\u5ff5\u306e\u3088\u3046\u306a\u5f62\u306e\u306a\u3044\u62bd\u8c61\u7684\u306a\u3082\u306e\u3084\u4e8b\u696d\u81ea\u4f53\u3001\u7d99\u627f\u306f\u7d4c\u55b6\u6a29\u3084\u8ca1\u7523\u3001\u6a29\u5229\u3068\u3044\u3063\u305f\u6240\u6709\u7269\u30fb\u5177\u4f53\u7684\u306a\u6a29\u5229\u3068\u3044\u3063\u305f\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u9055\u3044\u3092\u542b\u307e\u305b\u308b\u5834\u5408\u3082\u3042\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u627f\u7d99\u30fb\u30fb\u30fb\u524d\u306e\u4ee3\u304b\u3089\u7d4c\u55b6\u7406\u5ff5\u306a\u3069\u306e\u5f62\u306e\u306a\u3044\u3082\u306e\u3001\u4e8b\u696d\u305d\u306e\u3082\u306e\u3092\u53d7\u3051\u7d99\u3050 <br>\u7d99\u627f\u30fb\u30fb\u30fb\u7d4c\u55b6\u6a29\u3001\u8ca1\u7523\u3084\u6a29\u5229\u306a\u3069\u4f1a\u793e\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u3092\u53d7\u3051\u7d99\u3050<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u306f\u300c\u53d7\u3051\u7d99\u3050\u300d\u3068\u540c\u3058\u610f\u5473\u3068\u3044\u3046\u89e3\u91c8\u3067\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%A7%E5%BC%95%E3%81%8D%E7%B6%99%E3%81%90%E8%B3%87%E6%BA%90\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u3067\u5f15\u304d\u7d99\u3050\u8cc7\u6e90          <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"717\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-1024x717.jpeg\" alt=\"\" class=\"wp-image-2502\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-1024x717.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-300x210.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-768x538.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-1536x1075.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-2048x1433.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/03-1568x1097.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u3067\u5f15\u304d\u7d99\u3050\u8cc7\u7523\u306f\u300c\u4eba\uff08\u7d4c\u55b6\uff09\u300d\u300c\u8cc7\u7523\u300d\u300c\u77e5\u7684\u8cc7\u7523\u300d\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u3092\u6307\u3059\u306e\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%BA%EF%BC%88%E7%B5%8C%E5%96%B6%EF%BC%89%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4eba\uff08\u7d4c\u55b6\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4eba\uff08\u7d4c\u55b6\uff09\u306b\u5206\u985e\u3055\u308c\u308b\u8cc7\u7523\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u25cf\u3000\u7d4c\u55b6\u6a29<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/know_business_succession.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u3092\u77e5\u308b\u300d<\/a><\/p>\n\n\n\n<p>\u4e8b\u696d\u7d99\u627f\u306b\u304a\u3044\u3066\u4e00\u756a\u306b\u60f3\u50cf\u3059\u308b\u5f8c\u7d99\u8005\u3092\u6307\u3057\u307e\u3059\u3002 \u73fe\u5728\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u305f\u3081\u306b\u5ec3\u696d\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u8fd1\u5e74\u3067\u306f\u89aa\u65cf\u5185\u627f\u7d99\u3084\u5f93\u696d\u54e1\u627f\u7d99\u304c\u3067\u304d\u305a\u3001\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u3078\u306e\u627f\u7d99\u3092\u8996\u91ce\u306b\u5165\u308c\u308b\u4f01\u696d\u304c\u5897\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/mark>\u7d4c\u55b6\u8005\u6559\u80b2\u306b\u5341\u5206\u306a\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u5f8c\u7d99\u8005\u5019\u88dc\u306e\u9078\u5b9a\u306f\u306a\u308b\u3079\u304f\u65e9\u304f\u306f\u3058\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E7%94%A3%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u8cc7\u7523<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#151515\" class=\"has-inline-color\">\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u308b\u8cc7\u6e90\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u25cf\u3000\u682a\u5f0f<br>\u25cf\u3000\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u8a2d\u5099\u30fb\u4e0d\u52d5\u7523\u7b49\uff09<br>\u25cf\u3000\u8cc7\u91d1\uff08\u904b\u8ee2\u8cc7\u91d1\u30fb\u501f\u5165\u7b49\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/know_business_succession.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u3092\u77e5\u308b\u300d<\/a><\/p>\n\n\n\n<p>\u3072\u3068\u3053\u3068\u3067\u3044\u3046\u3068\u3001\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cc7\u7523\u306e\u627f\u7d99\u3067\u3059\u3002<strong>\u7d4c\u55b6\u8005\u304c\u500b\u4eba\u6240\u6709\u3059\u308b\u682a\u5f0f\u3001\u4e8b\u696d\u7528\u8a2d\u5099\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cc7\u7523\u3001\u8cc7\u91d1\u306a\u3069<\/strong>\u304c\u542b\u307e\u308c\u307e\u3059\u3002 \u682a\u5f0f\u79fb\u8ee2\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5bfe\u7b56\u306b\u3088\u3063\u3066\u7a0e\u91d1\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u884c\u306e\u969b\u306b\u306f\u7a0e\u91d1\u306b\u3053\u3068\u3082\u8003\u616e\u306b\u3044\u308c\u3066\u65b9\u6cd5\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u65e9\u3081\u306b\u5bfe\u7b56\u3092\u7acb\u3066\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9F%A5%E7%9A%84%E8%B3%87%E7%94%A3%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u77e5\u7684\u8cc7\u7523\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u77e5\u7684\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u308b\u8cc7\u6e90\u306b\u306f\u4e3b\u306b\u4e0b\u8a18\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u25cf\u3000\u7d4c\u55b6\u7406\u5ff5<br>\u25cf\u3000\u5f93\u696d\u54e1\u306e\u6280\u8853\u6280\u80fd<br>\u25cf\u3000\u30ce\u30a6\u30cf\u30a6<br>\u25cf\u3000\u7d4c\u55b6\u8005\u306e\u4fe1\u7528<br>\u25cf\u3000\u53d6\u5f15\u5148\u3068\u306e\u4eba\u8108<br>\u25cf\u3000\u9867\u5ba2\u60c5\u5831<br>\u25cf\u3000\u77e5\u7684\u8ca1\u7523\u6a29\uff08\u7279\u8a31\u7b49\uff09<br>\u25cf\u3000\u8a31\u8a8d\u53ef\u3000\u7b49<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/know_business_succession.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u3092\u77e5\u308b\u300d<\/a> <\/p>\n\n\n\n<p>\u77e5\u7684\u8cc7\u7523\u3068\u306f\u3001\u7121\u5f62\u306e\u8cc7\u7523\u3001\u76ee\u306b\u898b\u3048\u306a\u3044\u8cc7\u7523\u3067\u3059\u3002<strong>\u7d4c\u55b6\u7406\u5ff5\u3001\u4eba\u8108\u3084\u9867\u5ba2\u3068\u306e\u95a2\u4fc2\u304b\u3089\u5f93\u696d\u54e1\u306e\u6280\u8853\u6280\u80fd\u307e\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u77e5\u7684\u8cc7\u7523\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/strong>\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u8cc7\u7523\u3053\u305d\u304c\u5229\u76ca\u306e\u6e90\u3067\u3042\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u306a\u3044\u305f\u3081\u3001\u4fa1\u5024\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3001\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u7d99\u304c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%A7%E5%BC%95%E3%81%8D%E7%B6%99%E3%81%90%E5%85%88%E3%81%AE%E7%A8%AE%E9%A1%9E\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u3067\u5f15\u304d\u7d99\u3050\u5148\u306e\u7a2e\u985e    <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"614\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-1024x614.jpeg\" alt=\"\" class=\"wp-image-2504\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-1024x614.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-300x180.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-768x461.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-1536x922.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-2048x1229.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/04-1568x941.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u306f\u3001\u4e3b\u306b<strong>\u300c\u5f93\u696d\u54e1\u627f\u7d99\u300d\u300c\u89aa\u65cf\u5185\u627f\u7d99\u300d\u300cM&amp;A\u627f\u7d99\u300d<\/strong>\u306e3\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table alignwide is-style-regular\"><table><tbody><tr><td><strong>\u7a2e\u985e<\/strong><\/td><td><strong>\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><td><strong>\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td><\/tr><tr><td><strong>\u5f93\u696d\u54e1\u627f\u7d99<\/strong>\u3000\u3000<\/td><td>\u30fb\u4f1a\u793e\u3001\u4e8b\u696d\u306b\u8a73\u3057\u3044\u4eba\u306b\u5f15\u304d\u7d99\u3052\u308b <br>\u30fb\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u7d20\u8cea\u3084\u9069\u6027\u306e\u898b\u6975\u3081\u304c\u3067\u304d\u308b<\/td><td>\u30fb\u9069\u4efb\u8005\u304c\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044 <br>\u30fb\u80fd\u529b\u7684\u306b\u306f\u9069\u4efb\u3067\u3082\u3001\u305d\u306e\u5019\u88dc\u8005\u306b\u682a\u5f0f\u53d6\u5f97\u306e\u8cc7\u91d1\u529b\u304c\u306a\u3044\u5834\u5408\u304c\u591a\u3044 <br>\u30fb\u500b\u4eba\u50b5\u52d9\u4fdd\u8a3c\u306e\u5f15\u304d\u7d99\u304e\u304c\u7c21\u5358\u3067\u306f\u306a\u3044<\/td><\/tr><tr><td><strong>\u89aa\u65cf\u5185\u627f\u7d99<\/strong><\/td><td>\u30fb\u95a2\u4fc2\u8005\u304b\u3089\u53d7\u3051\u5165\u308c\u3089\u308c\u3084\u3059\u3044 <br>\u30fb\u6e96\u5099\u671f\u9593\u304c\u78ba\u4fdd\u3057\u3084\u3059\u3044 <br>\u30fb\u76f8\u7d9a\u7b49\u306b\u6240\u6709\u3068\u7d4c\u55b6\u306e\u5206\u96e2\u56de\u907f\u304c\u3067\u304d\u308b<\/td><td>\u30fb\u89aa\u65cf\u5185\u306b\u9069\u6027\u306e\u3042\u308b\u5f8c\u7d99\u8005\u304c\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044 <br>\u30fb\u5f8c\u7d99\u8005\u3092\u9078\u3076\u306e\u304c\u96e3\u3057\u3044 <br>\u30fb\u7d4c\u55b6\u6a29\u3092\u96c6\u4e2d\u3055\u305b\u308b\u306e\u304c\u96e3\u3057\u3044\u3000\u3000\u3000\u3000\u3000\u3000<\/td><\/tr><tr><td><strong>M&amp;A\u627f\u7d99<\/strong><\/td><td>\u30fb\u5f8c\u7d99\u8005\u3092\u5e83\u3044\u5019\u88dc\u304b\u3089\u9078\u5b9a\u3067\u304d\u308b \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<br>\u30fb\u3055\u3089\u306a\u308b\u98db\u8e8d\u3001\u767a\u5c55\u304c\u671f\u5f85\u3067\u304d\u308b <br>\u30fb\u500b\u4eba\u4fdd\u8a3c\u3084\u500b\u4eba\u8cc7\u7523\u306e\u62c5\u4fdd\u304b\u3089\u89e3\u653e\u3055\u308c\u308b <br>\u30fb\u5275\u696d\u8005\u5229\u76ca\u3092\u78ba\u4fdd\u3067\u304d\u308b<\/td><td>\u30fb\u81ea\u529b\u3067\u627f\u7d99\u5019\u88dc\u3092\u898b\u3064\u3051\u308b\u306e\u304c\u96e3\u3057\u3044 <br>\u30fb\u7406\u5ff5\u3084\u6587\u5316\u306e\u5171\u6709<br>\u30fb\u30b7\u30b9\u30c6\u30e0\u306e\u7d71\u5408\u306b\u6642\u9593\u304c\u304b\u304b\u308b <br>\u30fb\u8cb7\u3044\u624b\u6b21\u7b2c\u3067\u7d4c\u55b6\u65b9\u91dd\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u3057\u307e\u3046 <br>\u30fb\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5341\u5206\u306a\u8aac\u660e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5f15\u304d\u7d99\u304e\u5148\u306b\u3064\u3044\u3066\u6982\u8981\u3084\u7279\u5fb4\u3001\u3069\u3093\u306a\u4f01\u696d\u306b\u5411\u3044\u3066\u3044\u308b\u304b\u3092\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BE%93%E6%A5%AD%E5%93%A1%E6%89%BF%E7%B6%99%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u5f93\u696d\u54e1\u627f\u7d99\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u89aa\u65cf\u4ee5\u5916\u306e\u5f93\u696d\u54e1\u306b\u627f\u7d99\u3059\u308b\u5f93\u696d\u54e1\u627f\u7d99\u3067\u3059\u3002\u81ea\u793e\u682a\u306f\u30aa\u30fc\u30ca\u30fc\u3068\u3057\u3066\u6240\u6709\u3057\u305f\u307e\u307e\u3001\u793e\u9577\u306e\u5730\u4f4d\u3060\u3051\u3092\u8b72\u308b\u3001\u5c06\u6765\u89aa\u65cf\u306e\u5019\u88dc\u8005\u304c\u80b2\u3063\u305f\u3089\u7d4c\u55b6\u4ea4\u4ee3\u3059\u308b\u4e2d\u7d99\u304e\u3068\u3057\u3066\u4e00\u6642\u7684\u306b\u627f\u7d99\u3059\u308b\u3001\u306a\u3069\u306e\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u9577\u5e74\u52e4\u52d9\u3057\u3066\u304d\u3066\u793e\u98a8\u3084\u7d4c\u55b6\u65b9\u91dd\u304c\u8eab\u306b\u3064\u3044\u3066\u3044\u308b\u4eba\u6750\u3078\u5f15\u304d\u7d99\u3052\u308b\u3053\u3068\u3001\u80fd\u529b\u3092\u898b\u6975\u3081\u3066\u304b\u3089\u5f15\u304d\u7d99\u3052\u308b\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5171\u540c\u5275\u696d\u8005\u3001\u7d4c\u55b6\u8005\u306e\u53f3\u8155\u3001\u512a\u79c0\u306a\u82e5\u624b\u5f79\u54e1\u30fb\u7d4c\u55b6\u5c64\u3001\u5de5\u5834\u9577\u306a\u3069\u304c\u5019\u88dc\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5f93\u696d\u54e1\u627f\u7d99\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u4efb\u8005\u304c\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3053\u3068\u3001\u80fd\u529b\u306f\u5341\u5206\u306a\u5019\u88dc\u8005\u304c\u3044\u3066\u3082\u682a\u5f0f\u53d6\u5f97\u306e\u305f\u3081\u306e\u8cc7\u91d1\u306a\u3069\u3001\u8cbb\u7528\u9762\u3067\u306e\u554f\u984c\u304c\u30cf\u30fc\u30c9\u30eb\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5c11\u306a\u304f\u306a\u3044\u306e\u304c\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002\u9ed2\u5b57\u7d4c\u55b6\u306e\u5834\u5408\u306f\u8b72\u6e21\u4fa1\u683c\u304c\u9ad8\u304f\u306a\u308a\u3001\u8d64\u5b57\u3060\u3068\u4fa1\u683c\u306f\u6291\u3048\u3089\u308c\u3066\u3082\u30ea\u30b9\u30af\u3092\u80cc\u8ca0\u3046\u899a\u609f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u982d\u306b\u5165\u308c\u3066\u304a\u304d\u305f\u3044\u306e\u306f\u3001<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u90e8\u4e0b\u30fb\u793e\u54e1\u3068\u3057\u3066\u512a\u79c0\u306a\u4eba\u6750\u304c\u3001\u5fc5\u305a\u3057\u3082\u512a\u79c0\u306a\u7d4c\u55b6\u8005\u3067\u306f\u306a\u3044<\/mark>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A6%AA%E6%97%8F%E5%86%85%E6%89%BF%E7%B6%99%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u89aa\u65cf\u5185\u627f\u7d99\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u89aa\u65cf\u5185\u627f\u7d99\u3068\u306f\u305d\u306e\u540d\u306e\u901a\u308a\u3001\u89aa\u65cf\u306b\u627f\u7d99\u3055\u305b\u308b\u65b9\u6cd5\u3067\u3059\u3002\u307b\u304b\u306e\u65b9\u6cd5\u3068\u6bd4\u3079\u3066\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u95a2\u4fc2\u8005\u304b\u3089\u5fc3\u60c5\u7684\u306b\u53d7\u3051\u5165\u308c\u3084\u3059\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002\u307e\u305f\u3001<strong>\u5f8c\u7d99\u8005\u3092\u65e9\u671f\u306b\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5341\u5206\u306a\u6e96\u5099\u671f\u9593\u3092\u78ba\u4fdd\u3067\u304d\u308b\u306e\u3082\u5f37\u307f\u3067\u3057\u3087\u3046\u3002\u8ca1\u7523\u306e\u76f8\u7d9a\u306b\u3088\u308a\u4f1a\u793e\u306e\u6240\u6709\u6a29\u3068\u7d4c\u55b6\u6a29\u306e\u5206\u96e2\u56de\u907f\u304c\u3067\u304d\u308b\u70b9\u3082\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001<strong>\u89aa\u65cf\u5185\u306b\u5fc5\u305a\u3057\u3082\u5f8c\u7d99\u8005\u306b\u3075\u3055\u308f\u3057\u3044\u4eba\u6750\u304c\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3068\u3044\u3046\u554f\u984c<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u6027\u304c\u306a\u3044\u4eba\u7269\u3078\u306e\u627f\u7d99\u3001\u4f1a\u793e\u7d4c\u55b6\u3092\u671b\u307e\u306a\u3044\u4eba\u7269\u3078\u306e\u627f\u7d99\u306f\u4e0d\u5e78\u306e\u5143\u3068\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u3082\u30461\u3064\u5927\u304d\u306a\u554f\u984c\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8005\u306b\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3001\u5f8c\u7d99\u8005\u3068\u305d\u308c\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u3078\u306e\u8ca1\u7523\u5206\u4e0e\u3067\u3082\u3081\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u6a29\u3084\u8ca1\u7523\u3092\u5de1\u308b\u7d1b\u4e89\u3092\u3055\u3051\u308b\u305f\u3081\u306b\u3001\u4e8b\u524d\u306b\u8ca1\u7523\u5206\u4e0e\u306e\u65b9\u91dd\u3092\u89aa\u65cf\u5185\u3067\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u4ee5\u524d\u306f\u89aa\u65cf\u5185\u627f\u7d99\u304c9\u5272\u4ee5\u4e0a\u3068\u4e3b\u6d41\u3067\u3057\u305f\u304c\u3001\u305d\u306e\u5272\u5408\u306f\u5e74\u3005\u4f4e\u4e0b\u3057\u3066\u304a\u308a\u3001\u73fe\u5728\u3067\u306f6\u5272\u3092\u5207\u3063\u3066\u3044\u307e\u3059\u3002<\/mark><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"M%EF%BC%86A%E6%89%BF%E7%B6%99%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80_%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">M\uff06A\u627f\u7d99\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u3000<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u306f\u5927\u4f01\u696d\u306e\u3082\u306e\u3068\u3044\u3063\u305f\u9060\u3044\u5b58\u5728\u306e\u30a4\u30e1\u30fc\u30b8\u3084\u3001\u4f1a\u793e\u304c\u4e57\u3063\u53d6\u3089\u308c\u3066\u5f93\u696d\u54e1\u304c\u30ea\u30b9\u30c8\u30e9\u3055\u308c\u308b\u306a\u3069\u30de\u30a4\u30ca\u30b9\u306a\u5370\u8c61\u3092\u6301\u305f\u308c\u308b\u3053\u3068\u304c\u591a\u304b\u3063\u305fM&amp;A\u3067\u3059\u304c\u3001\u8fd1\u5e74\u306f\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u7b2c\u4e09\u8005\u3078\u306eM&amp;A\u627f\u7d99\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u5f8c\u7d99\u8005\u4e0d\u8db3\u306b\u52a0\u3048\u3066\u3001M&amp;A\u3078\u306e\u8a8d\u77e5\u30fb\u7406\u89e3\u304c\u9032\u307f\u3001\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u3059\u308b\u4f01\u696d\u304c\u5897\u3048\u305f\u3053\u3068\u304c\u7406\u7531\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u5f8c\u7d99\u8005\u3092\u5e83\u304f\u52df\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u65b0\u305f\u306a\u7d4c\u55b6\u8005\u3092\u8fce\u3048\u3066\u4f1a\u793e\u304c\u3055\u3089\u306b\u767a\u5c55\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3001\u7d4c\u55b6\u8005\u304c\u500b\u4eba\u4fdd\u8a3c\u3084\u62c5\u4fdd\u304b\u3089\u958b\u653e\u3055\u308c\u5275\u696d\u8005\u5229\u76ca\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u30e1\u30ea\u30c3\u30c8<\/strong>\u3067\u3059\u3002 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class=\"has-inline-color\">\u8cb7\u3044\u624b\u6b21\u7b2c\u3067\u7d4c\u55b6\u65b9\u91dd\u304c\u4e00\u5909\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b<\/mark>\u3053\u3068\u3001M&amp;A\u306b\u3064\u3044\u3066\u95a2\u4fc2\u5404\u6240\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%AE%E6%96%B9%E6%B3%95%E3%83%BB%E5%9F%BA%E6%9C%AC%E7%9A%84%E3%81%AA%E6%B5%81%E3%82%8C\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u306e\u65b9\u6cd5\u30fb\u57fa\u672c\u7684\u306a\u6d41\u308c <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-1024x683.jpeg\" alt=\"\" class=\"wp-image-2509\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-1024x683.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-300x200.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-768x512.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-1536x1024.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-2048x1365.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/05-1568x1045.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306e\u65b9\u6cd5\u306f\u5f15\u304d\u7d99\u304e\u5148\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306a\u6d41\u308c\u306f\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u3001\u57fa\u672c\u7684\u306a\u6d41\u308c\u3092\u793a\u3057\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><strong>\u4e8b\u696d\u627f\u7d99\u306e\u6d41\u308c<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>1.&nbsp;&nbsp;&nbsp;&nbsp; \u81ea\u793e\u30fb\u4e8b\u696d\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b<br>2.&nbsp;&nbsp;&nbsp;&nbsp; \u5f8c\u7d99\u8005\u5019\u88dc\u3092\u9078\u5b9a\u3059\u308b<br>3.&nbsp;&nbsp;&nbsp;&nbsp; \u4e8b\u696d\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3059\u308b<br>4.&nbsp;&nbsp;&nbsp;&nbsp; \u95a2\u4fc2\u8005\u306b\u8aac\u660e\u3092\u884c\u3046<br>5.&nbsp;&nbsp;&nbsp;&nbsp; \u7d4c\u55b6\u6539\u5584\u3092\u3059\u308b<br>6.&nbsp;&nbsp;&nbsp;&nbsp; \u8a08\u753b\u66f8\u306b\u5247\u3063\u3066\u5f15\u304d\u7d99\u304e\u3092\u5b9f\u884c\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u305f\u3089\u3001\u307e\u305a\u306f\u81ea\u793e\u306e\u8cc7\u7523\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u73fe\u72b6\u306e\u628a\u63e1\u304c\u3067\u304d\u305f\u3089\u3001\u5019\u88dc\u8005\u3092\u9078\u5b9a\u3057\u307e\u3059\u3002\u89aa\u65cf\u3084\u5f93\u696d\u54e1\u306a\u3069\u8eab\u8fd1\u306b\u3044\u306a\u3051\u308c\u3070\u3001M&amp;A\u306b\u3088\u308b\u7b2c\u4e09\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<strong>\u627f\u7d99\u3092\u884c\u3046\u969b\u306f\u3001\u4e8b\u524d\u306b\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/strong>\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u5fc5\u8981\u306a\u6559\u80b2\u3068\u671f\u9593\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u52a9\u3051\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u753b\u304c\u56fa\u307e\u308a\u627f\u7d99\u304c\u6c7a\u5b9a\u4e8b\u9805\u3068\u306a\u3063\u305f\u3089\u3001\u95a2\u4fc2\u8005\u3078\u306e\u8aac\u660e\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u627f\u7d99\u524d\u306b\u306f\u3001\u7d4c\u55b6\u6539\u5584\u306b\u53d6\u308a\u7d44\u307f\u3001\u3088\u308a\u3088\u3044\u72b6\u614b\u3067\u30d0\u30c8\u30f3\u3092\u6e21\u3059\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u6700\u5f8c\u306b\u3001\u8a08\u753b\u66f8\u306b\u6cbf\u3063\u3066\u5f15\u304d\u7d99\u304e\u3092\u884c\u3048\u3070\u4e8b\u696d\u627f\u7d99\u306e\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:46% 50%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u969b\u306f\u3001\u60c5\u5831\u6f0f\u3048\u3044\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002\u8a08\u753b\u304c\u5b9a\u307e\u3089\u306a\u3044\u6bb5\u968e\u3067\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306b\u7d4c\u55b6\u8005\u4ea4\u4ee3\u306e\u60c5\u5831\u304c\u6f0f\u308c\u308b\u3068\u3001\u4e0d\u5b89\u304b\u3089\u96e2\u8077\u3084\u53d6\u5f15\u89e3\u9664\u3078\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3044\u304b\u306d\u307e\u305b\u3093\u3002\u5f8c\u7d99\u8005\u304c\u627f\u7d99\u306b\u4e0d\u5b89\u3092\u611f\u3058\u3066\u7d99\u3044\u3067\u3082\u3089\u3048\u306a\u304f\u306a\u308b\u6050\u308c\u3082\u3042\u308b\u305f\u3081\u3001\u8aac\u660e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u306f\u6c17\u3092\u4f7f\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%A7%E7%94%9F%E3%81%98%E3%82%84%E3%81%99%E3%81%84%E5%95%8F%E9%A1%8C%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u3067\u751f\u3058\u3084\u3059\u3044\u554f\u984c\u3000\u3000 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-1024x681.jpeg\" alt=\"\" class=\"wp-image-2516\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-1024x681.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-300x199.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-768x511.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-1536x1021.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-2048x1362.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/06-1568x1043.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6b21\u306b\u3001\u4e8b\u696d\u627f\u7d99\u3067\u751f\u3058\u3084\u3059\u3044\u554f\u984c\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u306b\u7740\u624b\u3059\u308b\u524d\u306b\u77e5\u3063\u3066\u304a\u3051\u3070\u5bfe\u7b56\u304c\u53ef\u80fd\u3067\u3059\u306e\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u25cf\u3000\u5f8c\u7d99\u8005\u306e\u4e0d\u5728\u30fb\u80b2\u6210\u4e0d\u8db3<br>\u25cf\u3000\u76f8\u8ac7\u8005\u304c\u8eab\u8fd1\u306b\u3044\u306a\u3044<br>\u25cf\u3000\u627f\u7d99\u6642\u306e\u7d4c\u55b6\u72b6\u614b<br>\u25cf\u3000\u89aa\u65cf\u5185\u3067\u306e\u76f8\u7d9a\u554f\u984c\uff08\u907a\u7559\u5206\u306e\u4e3b\u5f35\uff09<br>\u25cf\u3000\u5f8c\u7d99\u8005\u3078\u306e\u7406\u89e3\u304c\u5f97\u3089\u308c\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f8c\u7d99\u8005\u4e0d\u8db3\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u3067\u3059\u3002\u307e\u305f\u3001<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u8eab\u8fd1\u306b\u627f\u7d99\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306a\u76f8\u8ac7\u306b\u4e57\u3063\u3066\u304f\u308c\u308b\u6a5f\u95a2\u306a\u3069\u304c\u306a\u3044\u70b9\u3082\u554f\u984c<\/mark>\u3067\u3059\u3002\u627f\u7d99\u6642\u306e\u7d4c\u55b6\u72b6\u614b\u304c\u60aa\u3044\u3068\u5f8c\u7d99\u8005\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u554f\u984c\u304c\u767a\u751f\u3057\u3001\u89aa\u65cf\u5185\u3067\u4e00\u4eba\u306b\u7d4c\u55b6\u6a29\u3068\u4ed8\u968f\u3059\u308b\u8ca1\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u5834\u5408\u306f\u3001\u89aa\u65cf\u5185\u3067\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306e\u554f\u984c\u304c\u767a\u751f\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u6e96\u5099\u4e0d\u8db3\u3060\u3068\u5f8c\u7d99\u8005\u3078\u306e\u7406\u89e3\u304c\u5f97\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u4e8b\u696d\u7d99\u627f\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u3057\u304f\u306f\u300c\u4e8b\u696d\u627f\u7d99\u554f\u984c\u300d\u306e\u4e0b\u8a18\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong><a href=\"https:\/\/toma100.jp\/media\/business_succession_problem\/\" title=\"\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3068\u306f\uff5c\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e8b\u696d\u627f\u7d99\u306e\u554f\u984c\u70b9\u30fb\u539f\u56e0\u30fb\u89e3\u6c7a\u7b56\">\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3068\u306f\uff5c\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e8b\u696d\u627f\u7d99\u306e\u554f\u984c\u70b9\u30fb\u539f\u56e0\u30fb\u89e3\u6c7a\u7b56<\/a><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%82%92%E6%88%90%E5%8A%9F%E3%81%AB%E5%B0%8E%E3%81%8F%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u306b\u5c0e\u304f\u30dd\u30a4\u30f3\u30c8 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"607\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-1024x607.jpeg\" alt=\"\" class=\"wp-image-2517\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-1024x607.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-300x178.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-768x456.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-1536x911.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-2048x1215.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/07-1568x930.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u3092\u554f\u984c\u306a\u304f\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u62bc\u3055\u3048\u3066\u304a\u304f\u30dd\u30a4\u30f3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u65e9\u3044\u6bb5\u968e\u3067\u6e96\u5099\u3092\u59cb\u3081\u308b<\/li>\n\n\n\n<li>\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304f<\/li>\n\n\n\n<li>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u7a0e\u91d1\u5bfe\u7b56\u3092\u3059\u308b<\/li>\n\n\n\n<li>\u88dc\u52a9\u91d1\u3092\u6d3b\u7528\u3057\u3066\u8cc7\u91d1\u3092\u96c6\u3081\u3066\u304a\u304f<\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A9%E3%81%84%E6%AE%B5%E9%9A%8E%E3%81%A7%E6%BA%96%E5%82%99%E3%82%92%E5%A7%8B%E3%82%81%E3%82%8B%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u65e9\u3044\u6bb5\u968e\u3067\u6e96\u5099\u3092\u59cb\u3081\u308b\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u65e9\u3044\u6bb5\u968e\u3067\u6e96\u5099\u3092\u59cb\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u4e8b\u696d\u627f\u7d99\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u91cd\u8981\u3067\u3059\u3002\u5f8c\u7d99\u8005\u306f\u3001\u63a2\u3059\u306e\u306b\u3082\u80b2\u6210\u3059\u308b\u306e\u306b\u3082\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<strong>5\u301c10\u5e74\u306e\u6e96\u5099\u671f\u9593\u3092\u78ba\u4fdd<\/strong>\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7d4c\u55b6\u8005\u81ea\u8eab\u306e\u610f\u8b58\u6539\u9769\u30fb\u6e96\u5099\u306b\u3082\u6642\u9593\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u30fb\u30bb\u30df\u30ca\u30fc\u3078\u306e\u53c2\u52a0\u306a\u3069\u3001\u307e\u305a\u306f\u60c5\u5831\u53ce\u96c6\u3084\u610f\u8b58\u6539\u9769\u304b\u3089\u884c\u3063\u3066\u3044\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002 <\/p>\n\n\n\n<p>\u5fc5\u8981\u6027\u3092\u8a8d\u8b58\u3057\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304b\u3089\u306f\u3058\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/795316b92fc766b0181f6fef074f03fa-609x1024.png);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"609\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/795316b92fc766b0181f6fef074f03fa-609x1024.png\" alt=\"\" class=\"wp-image-2602 size-large\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/795316b92fc766b0181f6fef074f03fa-609x1024.png 609w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/795316b92fc766b0181f6fef074f03fa-178x300.png 178w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/04\/795316b92fc766b0181f6fef074f03fa.png 669w\" sizes=\"auto, (max-width: 609px) 100vw, 609px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u969b\u306f\u3001\u60c5\u5831\u6f0f\u3048\u3044\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002\u8a08\u753b\u304c\u5b9a\u307e\u3089\u306a\u3044\u6bb5\u968e\u3067\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306b\u7d4c\u55b6\u8005\u4ea4\u4ee3\u306e\u60c5\u5831\u304c\u6f0f\u308c\u308b\u3068\u3001\u4e0d\u5b89\u304b\u3089\u96e2\u8077\u3084\u53d6\u5f15\u89e3\u9664\u3078\u3064\u306a\u304c\u3063\u3066\u3057\u307e\u3044\u304b\u306d\u307e\u305b\u3093\u3002\u5f8c\u7d99\u8005\u304c\u627f\u7d99\u306b\u4e0d\u5b89\u3092\u611f\u3058<strong>\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u300c\u307e\u3060\u65e9\u3044\u300d\u3068\u601d\u308f\u305a\u306b\u65e9\u3081\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u7d4c\u55b6\u8005\u81ea\u8eab\u306f\u300c\u307e\u3060\u73fe\u5f79\u300d\u300c\u307e\u3060\u307e\u3060\u3084\u308c\u308b\u300d\u3068\u8003\u3048\u3066\u3057\u307e\u3044\u304c\u3061\u306a\u4e0a\u306b\u3001\u5f93\u696d\u54e1\u3084\u53d6\u5f15\u5148\u306f\u3082\u3061\u308d\u3093\u3001\u89aa\u65cf\u3067\u3055\u3048\u4e8b\u696d\u627f\u7d99\u306b\u3064\u3044\u3066\u306f\u52e7\u3081\u306b\u304f\u3044\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u8005\u81ea\u8eab\u304c\u5148\u3092\u898b\u636e\u3048\u3066\u8003\u3048\u3001\u307e\u305a\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u307f\u308b\u306a\u3069\u5177\u4f53\u7684\u306a\u884c\u52d5\u3092\u8d77\u3053\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong>\u3066\u7d99\u3044\u3067\u3082\u3089\u3048\u306a\u304f\u306a\u308b\u6050\u308c\u3082\u3042\u308b\u305f\u3081\u3001\u8aac\u660e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u306f\u6c17\u3092\u4f7f\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E7%B6%9A%E3%83%88%E3%83%A9%E3%83%96%E3%83%AB%E3%81%AE%E5%AF%BE%E7%AD%96%E3%82%92%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u5bfe\u7b56\u3092\u3057\u3066\u304a\u304f\u3000\u3000\u3000\u3000\u3000 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7279\u306b\u89aa\u65cf\u5185\u627f\u7d99\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u907a\u7523\u554f\u984c\u3078\u306e\u5bfe\u51e6\u3092\u4e8b\u524d\u306b\u8003\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u8cc7\u7523\u306e\u307b\u3068\u3093\u3069\u304c\u682a\u5f0f\u306e\u5834\u5408\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u3078\u8ca1\u7523\u304c\u5e73\u7b49\u306b\u6e21\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u30c8\u30e9\u30d6\u30eb\u306e\u5143<\/mark>\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u7559\u5206\u6ec5\u6bba\u8acb\u6c42\u6a29\u3092\u884c\u4f7f\u3055\u308c\u3001\u5f8c\u7d99\u8005\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u652f\u6255\u3044\u3092\u6c42\u3081\u3089\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002 <\/mark><\/p>\n\n\n\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u540c\u610f\u304c\u3042\u308c\u3070\u907a\u7559\u5206\u3092\u6e1b\u3089\u305b\u308b\u6c11\u6cd5\u306e\u7279\u4f8b\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5f01\u8b77\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u907a\u8a00\u72b6\u306e\u4f5c\u6210\u306a\u3069\u306e\u76f8\u7d9a\u5bfe\u7b56\u3092\u5165\u5ff5\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%81%A7%E7%A8%8E%E9%87%91%E5%AF%BE%E7%AD%96%E3%82%92%E3%81%99%E3%82%8B\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u7a0e\u91d1\u5bfe\u7b56\u3092\u3059\u308b<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u5f8c\u7d99\u8005\u306b\u682a\u5f0f\u3084\u8cc7\u7523\u306a\u3069\u3092\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306a\u3069\u3059\u308b\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u5e73\u621021\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u767b\u5834\u3057\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u6539\u6b63\u306b\u306610\u5e74\u9593\u306e\u63aa\u7f6e\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u5bfe\u8c61\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u5236\u9650\u306e\u64a4\u5ec3\u3001\u7d0d\u7a0e\u7336\u4e88\u5272\u5408\u306e\u5f15\u304d\u4e0a\u3052\u7b49\u304c\u3055\u308c\u305f\u7279\u4f8b\u300c<strong>\u7279\u4f8b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/strong>\u300d\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306b\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table alignwide\"><table><tbody><tr><td><strong><a href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/\" title=\"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A3%9C%E5%8A%A9%E9%87%91%E3%82%92%E6%B4%BB%E7%94%A8%E3%81%97%E3%81%A6%E8%B3%87%E9%87%91%E3%82%92%E9%9B%86%E3%82%81%E3%81%A6%E3%81%8A%E3%81%8F%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u88dc\u52a9\u91d1\u3092\u6d3b\u7528\u3057\u3066\u8cc7\u91d1\u3092\u96c6\u3081\u3066\u304a\u304f\u3000\u3000\u3000 <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u652f\u63f4\u7b56\u3068\u3057\u3066\u3001\u300c<strong>\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1<\/strong>\u300d\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u304d\u7d99\u304e\u88dc\u52a9\u91d1\u306f\u3001\u4e8b\u696d\u627f\u7d99\u3092\u5951\u6a5f\u3068\u3057\u3066\u65b0\u3057\u3044\u53d6\u308a\u7d44\u307f\u7b49\u3092\u884c\u3046\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53ca\u3073\u4e8b\u696d\u518d\u7de8\u3001\u4e8b\u696d\u7d71\u5408\u306b\u4f34\u3046\u7d4c\u55b6\u8cc7\u6e90\u306e\u5f15\u304d\u7d99\u304e\u3092\u884c\u3046\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3092\u652f\u63f4\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/jsh.go.jp\/r4\/\">\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u304d\u7d99\u304e\u88dc\u52a9\u91d1<\/a><\/p>\n\n\n\n<p>\u3053\u306e\u88dc\u52a9\u91d1\u306e\u76ee\u7684\u306f\u3001\u4e8b\u696d\u7d99\u627f\u3084\u7d4c\u55b6\u8cc7\u6e90\u306e\u5f15\u304d\u7d99\u304e\u306b\u95a2\u3059\u308b\u8cbb\u7528\u3092\u88dc\u52a9\u3057\u3066\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u627f\u7d99\u5f8c\u306e\u7a4d\u6975\u7684\u306a\u6295\u8cc7\u306e\u4fc3\u9032\u3092\u56f3\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p> 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class=\"wp-block-image size-large\"><a href=\"https:\/\/toma-akio-lp.com\/kobetsu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"582\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-1024x582.jpg\" alt=\"\" class=\"wp-image-2531\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-1024x582.jpg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-300x170.jpg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc-768x436.jpg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/40-pc.jpg 1401w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" 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class=\"screen-reader-text\">&#8220;<strong>\u4e8b\u696d\u627f\u7d99\u3068\u306f\uff5c\u305d\u306e\u610f\u5473\u3084\u7a2e\u985e\u30fb\u65b9\u6cd5\u30fb\u6210\u529f\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/strong>&#8221; 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