{"id":135,"date":"2025-03-28T12:08:15","date_gmt":"2025-03-28T12:08:15","guid":{"rendered":"https:\/\/sakk.jp\/adex\/?post_type=appraisal&#038;p=135"},"modified":"2026-10-15T18:00:44","modified_gmt":"2026-10-15T09:00:44","slug":"%e4%ba%8b%e6%a5%ad%e6%89%bf%e7%b6%99%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%a0%aa%e5%bc%8f%e8%a9%95%e4%be%a1%e3%81%a8%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e8%a9%95%e4%be%a1%e3%81%ae%e6%b4%bb","status":"publish","type":"appraisal","link":"https:\/\/sakk.jp\/adex\/appraisal\/%e4%ba%8b%e6%a5%ad%e6%89%bf%e7%b6%99%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%a0%aa%e5%bc%8f%e8%a9%95%e4%be%a1%e3%81%a8%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e8%a9%95%e4%be%a1%e3%81%ae%e6%b4%bb\/","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u306e\u682a\u5f0f\u8a55\u4fa1\uff5c\u4f1a\u793e\u306e\u4e0d\u52d5\u7523\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306e3\u3064\u306e\u533a\u5225\uff5c\u30a2\u30c7\u30c3\u30af\u30b9\u30ea\u30b5\u30fc\u30c1\u30a2\u30f3\u30c9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e"},"content":{"rendered":"<div class=\"adex-summary\">\n<p><strong>\u3053\u306e\u8a18\u4e8b\u306e\u7d50\u8ad6<\/strong><\/p>\n<p>\u682a\u5f0f\u8a55\u4fa1\u3067\u4e0d\u52d5\u7523\u3092\u3069\u3046\u6271\u3046\u304b\u306f\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306e\u7a0e\u52d9\u8a55\u4fa1\u304b\u3001\u58f2\u8cb7\u30fbM&amp;A\u306e\u4fa1\u683c\u691c\u8a0e\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u9451\u5b9a\u8a55\u4fa1\u984d\u3092\u5165\u308c\u308c\u3070\u3001\u3069\u306e\u76ee\u7684\u306b\u3082\u4f7f\u3048\u308b\u682a\u4fa1\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u4f1a\u793e\u306e\u4e0d\u52d5\u7523\u3068\u3001\u7d4c\u55b6\u8005\u500b\u4eba\u304b\u3089\u4f1a\u793e\u304c\u501f\u308a\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3082\u5225\u306e\u8cc7\u7523\u3067\u3059\u3002\u307e\u305a\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u76ee\u7684\u3068\u3001\u8ab0\u304c\u4f55\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<figure><img src=\"https:\/\/sakk.jp\/adex\/wp-content\/uploads\/2026\/10\/adex-report-reading.png\" alt=\"\u682a\u5f0f\u8a55\u4fa1\u306e\u78ba\u8a8d\u8cc7\u6599\u3092\u6574\u7406\u3059\u308b\u6d41\u308c\" width=\"1400\" height=\"720\" loading=\"lazy\" decoding=\"async\"><figcaption>\u76ee\u7684\u3068\u6642\u70b9\u3001\u6a29\u5229\u3068\u8cc7\u6599\u3001\u5206\u6790\u306e\u6839\u62e0\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<h2>\u7a0e\u52d9\u4e0a\u306e\u682a\u5f0f\u8a55\u4fa1\u3068\u53d6\u5f15\u4fa1\u683c\u3092\u5206\u3051\u308b<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u304a\u3051\u308b\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306f\u3001\u4f1a\u793e\u898f\u6a21\u3084\u53d6\u5f97\u8005\u306e\u682a\u4e3b\u533a\u5206\u3001\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u3078\u306e\u8a72\u5f53\u7b49\u3067\u8a55\u4fa1\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306a\u3069\u306e\u9069\u7528\u306f\u7a0e\u7406\u58eb\u304c\u78ba\u8a8d\u3057\u307e\u3059\u3002\u58f2\u8cb7\u3067\u5408\u610f\u3059\u308b\u682a\u4fa1\u3068\u306f\u76ee\u7684\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u8cc7\u6599\u3092\u682a\u5f0f\u8a55\u4fa1\u62c5\u5f53\u8005\u3078\u6e21\u3059<\/h2>\n<p>\u4f1a\u793e\u306e\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3068\u767b\u8a18\u4e8b\u9805\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3001\u62c5\u4fdd\u30fb\u501f\u5165\u308c\u3001\u4fee\u7e55\u8a08\u753b\u3092\u7167\u5408\u3057\u307e\u3059\u3002\u9451\u5b9a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u5bfe\u8c61\u30fb\u6642\u70b9\u30fb\u6a29\u5229\u95a2\u4fc2\u3092\u682a\u5f0f\u8a55\u4fa1\u306e\u524d\u63d0\u3068\u5408\u308f\u305b\u307e\u3059\u3002\u5e33\u7c3f\u4fa1\u984d\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3001\u5e02\u5834\u4fa1\u5024\u306f\u5225\u306e\u5024\u3068\u3057\u3066\u4e26\u3079\u307e\u3059\u3002<\/p>\n<h2>\u9451\u5b9a\u7d50\u679c\u3092\u305d\u306e\u307e\u307e\u7a0e\u52d9\u8a55\u4fa1\u3078\u7f6e\u304d\u63db\u3048\u306a\u3044<\/h2>\n<p>\u7a0e\u52d9\u4e0a\u306f\u3001\u53d6\u5f97\u6642\u671f\u3084\u8cc7\u7523\u306e\u533a\u5206\u7b49\u306b\u3088\u308a\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9451\u5b9a\u984d\u306e\u63a1\u7528\u53ef\u5426\u3084\u7a0e\u8ca0\u62c5\u3078\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u53cd\u6620\u3057\u307e\u3059\u3002\u7a0e\u5236\u30fb\u901a\u9054\u306e\u6539\u6b63\u3084\u9069\u7528\u6642\u671f\u3082\u78ba\u8a8d\u3057\u3001\u300c\u9451\u5b9a\u3067\u682a\u4fa1\u3084\u7a0e\u91d1\u304c\u5fc5\u305a\u4e0b\u304c\u308b\u300d\u3068\u306f\u8aac\u660e\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6df7\u540c\u3057\u3084\u3059\u30443\u3064\u306e\u533a\u5225<\/h2>\n<table>\n<caption>\u6df7\u540c\u3057\u3084\u3059\u30443\u3064\u306e\u533a\u5225<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">\u533a\u5225<\/th>\n<th scope=\"col\">\u78ba\u8a8d\u3059\u308b\u5185\u5bb9<\/th>\n<th scope=\"col\">\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">\u8a55\u4fa1\u76ee\u7684<\/th>\n<td>\u7a0e\u52d9\u30fb\u58f2\u8cb7\u30fb\u4e8b\u696d\u627f\u7d99\u5354\u8b70<\/td>\n<td>\u76ee\u7684\u3054\u3068\u306b\u624b\u6cd5\u3092\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u6240\u6709\u8005<\/th>\n<td>\u4f1a\u793e\u30fb\u7d4c\u55b6\u8005\u500b\u4eba\u30fb\u5171\u6709<\/td>\n<td>\u4f1a\u793e\u8cc7\u7523\u3068\u500b\u4eba\u8cc7\u7523\u3092\u6df7\u305c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u4fa1\u683c\u306e\u7a2e\u985e<\/th>\n<td>\u5e33\u7c3f\u30fb\u7a0e\u52d9\u30fb\u5e02\u5834\u306e\u4fa1\u683c<\/td>\n<td>\u6570\u5b57\u3060\u3051\u3092\u5dee\u3057\u66ff\u3048\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<div class=\"adex-qa\">\n<h3>\u571f\u5730\u306e\u542b\u307f\u76ca\u3060\u3051\u3067\u682a\u4fa1\u306f\u6c7a\u307e\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u4f1a\u793e\u306e\u4ed6\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u53ce\u76ca\u3001\u8a55\u4fa1\u65b9\u6cd5\u7b49\u3082\u95a2\u4fc2\u3057\u307e\u3059\u3002\u542b\u307f\u76ca\u306e\u5358\u7d14\u52a0\u7b97\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"adex-qa\">\n<h3>\u5148\u306b\u9451\u5b9a\u8a55\u4fa1\u66f8\u3092\u53d6\u308b\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u682a\u5f0f\u8a55\u4fa1\u306e\u62c5\u5f53\u8005\u3068\u76ee\u7684\u30fb\u6642\u70b9\u30fb\u5fc5\u8981\u306a\u8a55\u4fa1\u6761\u4ef6\u3092\u5408\u308f\u305b\u3066\u304b\u3089\u4f9d\u983c\u3059\u308b\u3068\u3001\u8cc7\u6599\u306e\u4f5c\u308a\u76f4\u3057\u3092\u907f\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2>\u3053\u306e\u30c6\u30fc\u30de\u306e\u95a2\u9023\u8a18\u4e8b<\/h2>\n<ul>\n<li><a href=\"https:\/\/sakk.jp\/adex\/appraisal\/ma%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%b8%8d%e5%8b%95%e7%94%a3%e8%b3%87%e7%94%a3%e3%81%ae%e9%81%a9%e6%ad%a3%e8%a9%95%e4%be%a1%e3%81%a8%e3%83%87%e3%83%a5%e3%83%bc%e3%83%87%e3%83%aa%e3%82%b8\/\">M&amp;A\u306e\u4f01\u696d\u4fa1\u5024\u3078\u53cd\u6620\u3059\u308b\u969b\u306e\u6ce8\u610f<\/a><\/li>\n<li><a href=\"https:\/\/sakk.jp\/adex\/appraisal\/%e5%bc%81%e8%ad%b7%e5%a3%ab%e3%83%bb%e7%a8%8e%e7%90%86%e5%a3%ab%e3%81%ae%e7%9a%86%e6%a7%98%e3%81%b8%e2%94%80%e2%94%80%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e5%a3%ab%e3%81%ae%e4%bb%95%e4%ba%8b\/\">\u5c02\u9580\u5bb6\u304b\u3089\u9451\u5b9a\u3092\u4f9d\u983c\u3059\u308b\u969b\u306e\u78ba\u8a8d<\/a><\/li>\n<\/ul>\n<div class=\"adex-source\">\n<p>\u53c2\u8003\u8cc7\u6599\u30fb\u78ba\u8a8d\u65e5\uff1a2026\u5e7410\u670815\u65e5<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/index.html\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u4e2d\u5c0fM&#038;A\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.mlit.go.jp\/common\/001043585.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u57fa\u6e96\u300d<\/a><\/li>\n<\/ul>\n<p>\u78ba\u8a8d\u8868\u3068\u624b\u9806\u306f\u3001\u8cc7\u6599\u3068\u5224\u65ad\u6761\u4ef6\u3092\u6574\u7406\u3059\u308b\u305f\u3081\u306e\u5f53\u793e\u306b\u3088\u308b\u8aac\u660e\u3067\u3059\u3002\u500b\u5225\u306e\u6cd5\u52d9\u30fb\u7a0e\u52d9\u30fb\u6280\u8853\u4e0a\u306e\u5224\u65ad\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","class_list":["post-135","appraisal","type-appraisal","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/appraisal\/135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/appraisal"}],"about":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/types\/appraisal"}],"wp:attachment":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/media?parent=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}