{"id":245,"date":"2009-03-13T10:55:36","date_gmt":"2009-03-13T01:55:36","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=245"},"modified":"2009-03-13T10:55:36","modified_gmt":"2009-03-13T01:55:36","slug":"ma%e4%bc%9a%e8%a8%88%e6%9c%80%e5%89%8d%e7%b7%9a%e3%80%80%e6%96%b0%e5%9f%ba%e6%ba%96%e3%82%92%e8%aa%ad%e3%82%80","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=245","title":{"rendered":"M&amp;A\u4f1a\u8a08\u6700\u524d\u7dda\u3000\u65b0\u57fa\u6e96\u3092\u8aad\u3080"},"content":{"rendered":"<h3><span style=\"color: #ff6600;\">\u6642\u4fa1\u91cd\u8996\u3001\u8cb7\u53ce\u4fa1\u683c\u6b63\u78ba\u306b\u3000\u8ffd\u52a0\u51fa\u8cc7\u3067\u640d\u51fa\u767a\u751f\u3082<\/span><\/h3>\n<blockquote><p><span style=\"color: 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\/>\n\u4e00\u65b9\u3001\u8ffd\u52a0\u51fa\u8cc7\u306f\uff11\u682a124\u5186\u3002\u3053\u306e\u4fa1\u683c\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3002\u5148\u884c\u53d6\u5f97\u306e\u7d046800\u4e07\u682a\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u4fa1\u5024\u306f84\u5104\u5186\u5f37\u306b\u306a\u308b\u306e\u3067\u3001\u6295\u8cc7\u7c3f\u4fa1130\u5104\u5186\u3068\u306e\u5dee\u984d\u3067\u3042\u308b45\u5104\u5186\u304c\u640d\u5931\u306b\u306a\u308b\u8a08\u7b97\u3060\u3002<\/strong><\/span><\/p>\n<p><span style=\"color: #003366;\">\uff08\u524d\u63b2\u7d19\uff09<\/span><\/p><\/blockquote>\n<h3>\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n<p>\u53d6\u5f97\u304c\u8907\u6570\u306e\u53d6\u5f15\u306b\u3088\u308a\u9054\u6210\u3055\u308c\u305f\u5834\u5408\uff08\u6bb5\u968e\u53d6\u5f97\uff09\u306b\u304a\u3051\u308b\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u306f\u3001\u5f93\u6765\u3001\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u539f\u4fa1\u306e\u5408\u8a08\u984d\u306b\u3088\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u5f93\u6765\u3069\u304a\u308a\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u539f\u4fa1\u306e\u5408\u8a08\u984d\u3092\u3082\u3063\u3066\u7b97\u5b9a\u3057\u307e\u3059\u304c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3059\u3079\u3066\u306e\u4f01\u696d\u7d50\u5408\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u3092\u3082\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u3001\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u539f\u4fa1\u306e\u5408\u8a08\u984d\uff08\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u3068\u4f01\u696d\u7d50\u5408\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6301\u5206\u6cd5\u306b\u3088\u308b\u8a55\u4fa1\u984d\uff09\u3068\u306e\u5dee\u984d\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u5f53\u671f\u306e\u6bb5\u968e\u53d6\u5f97\u306b\u4fc2\u308b\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b2c25 \u9805\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c23 \u9805(1)\u3001\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u7b2c18 \u9805\u53ca\u3073\u7b2c24 \u9805\u3001\u9069\u7528\u6307\u91dd\u7b2c46 \u9805\u3001\u7b2c46-2 \u9805\u3001\u7b2c85 \u9805(1)\u3001\u7b2c99 \u9805\u3001\u7b2c104 \u9805\u3001\u7b2c110 \u9805\u3001\u7b2c116 \u9805(1)\u3001\u7b2c118-4 \u9805\u3001\u7b2c119 \u9805(1)\u3001\u7b2c123-3 \u9805\u3001\u7b2c124 \u9805(2)\u2460\u3001\u7b2c281-2 \u9805\u53ca\u3073\u7b2c293-2 \u9805\uff09\u3002<span style=\"color: #008000;\"><br \/>\n<strong><\/strong><\/span><\/p>\n<blockquote><p><span style=\"color: #008000;\"><strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u9805<\/strong><br \/>\n\u53d6\u5f97\u304c\u8907\u6570\u306e\u53d6\u5f15\u306b\u3088\u308a\u9054\u6210\u3055\u308c\u305f\u5834\u5408\uff08\u6bb5\u968e\u53d6\u5f97\uff09\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n25.\u00a0 \u53d6\u5f97\u304c\u8907\u6570\u306e\u53d6\u5f15\u306b\u3088\u308a\u9054\u6210\u3055\u308c\u305f\u5834\u5408\uff08\u4ee5\u4e0b\u300c\u6bb5\u968e\u53d6\u5f97\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u304a\u3051\u308b\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u306e\u7b97\u5b9a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u884c\u3046\u3002<br \/>\n<\/span><\/p>\n<p><span style=\"color: #008000;\">(1)\u00a0 \u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u539f\u4fa1\u306e\u5408\u8a08\u984d\u3092\u3082\u3063\u3066\u3001\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u3059\u308b\u3002<br \/>\n<\/span><\/p>\n<p><span style=\"color: #008000;\">(2)\u00a0 \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3059\u3079\u3066\u306e\u4f01\u696d\u7d50\u5408\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u3092\u3082\u3063\u3066\u3001\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u3002\u306a\u304a\u3001\u5f53\u8a72\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u3001\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u306b\u81f3\u3063\u305f\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u539f\u4fa1\u306e\u5408\u8a08\u984d\uff08\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u3068\u4f01\u696d\u7d50\u5408\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6301\u5206\u6cd5\u306b\u3088\u308b\u8a55\u4fa1\u984d\uff09\u3068\u306e\u5dee\u984d\u306f\u3001\u5f53\u671f\u306e\u6bb5\u968e\u53d6\u5f97\u306b\u4fc2\u308b\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"color: #008000;\"><strong>\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c23\u9805(1)<\/strong><br \/>\n\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb<br \/>\n23.\u00a0 \u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3068\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u306f\u3001\u76f8\u6bba\u6d88\u53bb\u3059\u308b \u3002<br \/>\n(1) 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