事業譲渡・事業譲受 | M&A DX （エムアンドエーディーエックス）‐ madx（エムエーディーエックス）

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事業譲渡・事業譲受

事業譲渡・事業譲受契約書(秘密保持/基本合意/最終契約)

事業譲渡に登記は必要？登記が必要になる例を詳しく解説

<img width="700" height="700" src="https://subaru-inc.co.jp/wp-content/uploads/2020/10/image1-700x700.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="事業譲渡に登記は必要？登記が必要になる例を詳しく解説" loading="lazy" />

事業譲渡に登記は必要？登記が必要になる例を詳しく解説

2020年10月5日

善利友一

<img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_zenri.png" alt="善利友一">

事業譲渡・事業譲受会社分割(吸収分割/新設分割)

事業譲渡と会社分割の手法とメリット・デメリットの違いを徹底比較

<img width="700" height="588" src="https://subaru-inc.co.jp/wp-content/uploads/2020/09/AdobeStock_273595960-700x588.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="事業譲渡と会社分割の手法とメリット・デメリットの違いを徹底比較" loading="lazy" />

事業譲渡と会社分割の手法とメリット・デメリットの違いを徹底比較

2020年9月25日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受税務

事業譲渡の税務について解説！譲渡側と譲受側での違いや「のれん」について

<img width="700" height="700" src="https://subaru-inc.co.jp/wp-content/uploads/2020/07/image1-700x700.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="事業譲渡の税務について解説！譲渡側と譲受側での違いや「のれん」について" loading="lazy" />

事業譲渡の税務について解説！譲渡側と譲受側での違いや「のれん」について

2020年7月13日

安江一将

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png">

<img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" alt="安江一将">

事業譲渡・事業譲受株式譲渡税務

事業譲渡の仕訳方法とは？会計処理や税務処理も紹介します！

<img width="700" height="700" src="https://subaru-inc.co.jp/wp-content/uploads/2020/04/image1-6-700x700.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="事業譲渡の仕訳方法とは？会計処理や税務処理も紹介します！" loading="lazy" />

事業譲渡の仕訳方法とは？会計処理や税務処理も紹介します！

2020年4月15日

安江一将

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png">

<img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" alt="安江一将">

事業譲渡・事業譲受契約書(秘密保持/基本合意/最終契約)

個人事業主が事業譲渡する方法は？必要な手続きや契約書の書き方

<img width="700" height="700" src="https://subaru-inc.co.jp/wp-content/uploads/2020/03/image1-7-700x700.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="個人事業主が事業譲渡する方法は？必要な手続きや契約書の書き方" loading="lazy" />

個人事業主が事業譲渡する方法は？必要な手続きや契約書の書き方

2020年3月27日

安江一将

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="安江一将" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png">

<img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="安江一将" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_yasue.png" alt="安江一将">

事業譲渡・事業譲受株式譲渡

<img width="640" height="415" src="https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1.jpeg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1.jpeg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1-300x195.jpeg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡と株式譲渡の違いは何か？事業を行う際に押さえておきたい必要最低限のポイント

2019年12月23日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受

<img width="640" height="489" src="https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/12/image1-1-300x229.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡の際に株主総会は必要？不要？譲渡の流れも併せて解説

2019年12月16日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受

<img width="640" height="426" src="https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1-7.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1-7.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1-7-300x200.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡で気を付けるべき会社法！注意点や種類を解説

2019年12月6日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受

<img width="640" height="423" src="https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/11/image1-300x198.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡とは？メリットや注意点を徹底解説！

2019年11月18日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受税務

<img width="640" height="426" src="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-9.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-9.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-9-300x200.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡でののれんとは一体？会計・税務上の取り扱いは？

2019年10月25日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受税務

<img width="640" height="318" src="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-5.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-5.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-5-300x149.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡でかかる税金と株式譲渡との比較

2019年10月16日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

事業譲渡・事業譲受契約書(秘密保持/基本合意/最終契約)

<img width="640" height="426" src="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-3.jpg" class="attachment-news_archive_thumb size-news_archive_thumb wp-post-image" alt="" loading="lazy" srcset="https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-3.jpg 640w, https://subaru-inc.co.jp/wp-content/uploads/2019/10/image1-3-300x200.jpg 300w" sizes="(max-width: 640px) 100vw, 640px" />

事業譲渡での契約書作成のポイントを雛形と合わせて紹介

2019年10月14日

牧田彰俊

<img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy- data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%200%200'%3E%3C/svg%3E" alt="牧田彰俊" data-lazy-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png">

<img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img alt="牧田彰俊" data-src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" class="lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw=="><noscript><img src="https://subaru-inc.co.jp/wp-content/themes/madxcm/images/magazine/supervisor_makita.png" alt="牧田彰俊">

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