<\u671f\u5f85\u3059\u308b\u3053\u3068>
\n\u2460\u5f0a\u793e\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u304a\u3051\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30de\u30cd\u30fc\u30b8\u30e3\u3068\u3057\u3066\u3001\u65e5\u7cfb\u4f01\u696d\u306e\u6d77\u5916\u62e0\u70b9\u3078\u306e\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3002
\n\u2461\u4e16\u754c\u4e2d\u306e\u5f0a\u793e\u9867\u5ba2\u304b\u3089\u306eDivaSystem\u306b\u95a2\u3059\u308b\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b5\u30dd\u30fc\u30c8\u3001\u305d\u308c\u306b\u4f34\u3046UK\u3001US\u62e0\u70b9\u3068\u306e\u9023\u643a\u3002\u307e\u305f\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u62e1\u5927\u306e\u305f\u3081\u306e\u55b6\u696d\u3002
\n\u2462\u30b0\u30ed\u30fc\u30d0\u30eb\u30de\u30fc\u30b1\u30c3\u30c8\u62e1\u5927\u306e\u305f\u3081\u306e\u6226\u7565\u7b56\u5b9a\u30fb\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u958b\u767a\u652f\u63f4\u53ca\u3073\u5b9f\u884c\u3002<\/p>\n
<\u30df\u30c3\u30b7\u30e7\u30f3>
\n\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u8ab2\u984c\u306e\u89e3\u6c7a\u3092\u901a\u3058\u3066\u3001\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u9032\u51fa\u3092\u52a0\u901f\u3055\u305b\u308b\u200b\u300d
\n\u65e5\u7cfb\u5927\u624b\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u304c\u52a0\u901f\u3059\u308b\u4e2d\u3001\u3088\u308a\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306a\u7d4c\u55b6\u5224\u65ad\u3084\u3001\u6d77\u5916\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u542b\u3081\u305f\u5168\u793e\u7684\u306a\u696d\u52d9\u52b9\u7387\u5316\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u5f37\u5316\u306f\u6025\u52d9\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306b\u304a\u3044\u3066\u306f\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u96e3\u3057\u3055\u3084\u5de5\u6570\u4e0d\u8db3\u306b\u82e6\u52b4\u3055\u308c\u3066\u304a\u308a\u3001\u5bfe\u5fdc\u3082\u5c5e\u4eba\u5316\u3084\u5916\u90e8\u4f9d\u5b58\u304c\u4f9d\u7136\u76ee\u7acb\u3063\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3059\u3002\u6211\u3005\u306f\u305d\u306e\u3088\u3046\u306a\u65e5\u7cfb\u4f01\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3092\u52a0\u901f\u3055\u305b\u308b\u70ba\u3001\u3053\u308c\u307e\u306720\u5e74\u9593\u7a4d\u307f\u4e0a\u3052\u3066\u304d\u305f\u30b7\u30b9\u30c6\u30e0\u30fb\u9867\u5ba2\u8cc7\u7523\u30fb\u4eba\u6750\u5c02\u9580\u6027\u306e\u571f\u53f0\u306e\u4e0a\u306b\u3001\u304a\u5ba2\u69d8\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u3078\u306e\u8ca2\u732e\u306b\u304a\u3044\u3066\u3001\u81ea\u793e\u306b\u3057\u304b\u3067\u304d\u306a\u3044\u4fa1\u5024\u3092\u898b\u6975\u3081\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n
<\u304a\u5ba2\u69d8>
\n\u65e2\u306bDivaSystem\u3092\u5c0e\u5165\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u65e2\u5b58\u4f01\u696d\u306eCFO\u7d44\u7e54\uff08\u7d4c\u7406\u3001\u8ca1\u52d9\u3001\u7d4c\u55b6\u4f01\u753b\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u7b49\uff09\u203b\u7d2f\u8a08\u53d6\u5f15\u793e\u65701,100\u793e
\n\u305d\u306e\u4e2d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3092\u63a8\u9032\u3059\u308b\u6d77\u5916\u62c5\u5f53\u8005(\u5b50\u4f1a\u793e\u62c5\u5f53\u8005\u542b\u3080)\u3092\u304a\u5ba2\u69d8\u3068\u3057\u3066\u6d3b\u52d5\u3057\u307e\u3059\u3002<\/p>\n
<\u4ed5\u4e8b\u306e\u3084\u308a\u304c\u3044>
\n\u30fb\u65e5\u672c\u3092\u4ee3\u8868\u3059\u308b\u4f01\u696d\u304c\u304a\u5ba2\u69d8\u3068\u306a\u308b\u305f\u3081\u3001\u6700\u5148\u7aef\u304b\u3064\u9ad8\u5ea6\u306a\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u307e\u3067\u542b\u3081\u305f\u4e00\u6c17\u901a\u8cab\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u9ad8\u3044\u30de\u30fc\u30b1\u30c3\u30c8\u30d0\u30ea\u30e5\u30fc\u306b\u7e4b\u304c\u308b\u7d4c\u9a13\u3092\u7a4d\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u30fb\u524d\u5e74\u6bd4140-150\uff05\u7a0b\u5ea6\u306e\u6210\u9577\u3092\u7d9a\u3051\u3066\u3044\u308b\u7d44\u7e54\u306e\u4e2d\u3067\u3001\u7d44\u7e54\u306e\u6210\u9577\u3068\u81ea\u5df1\u6210\u9577\u3092\u5b9f\u611f\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002
\n\u30fb\u4e8b\u696d\u90e8\u5185\u5916\u306b\u304a\u3051\u308b\u3042\u3089\u3086\u308b\u30ea\u30bd\u30fc\u30b9\u3092\u7528\u3044\u3066\u3001\u4e8b\u696d\u62e1\u5927\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u306e\u307b\u307c\u5168\u3066\u306e\u30d7\u30ed\u30bb\u30b9(\u6226\u7565\u7b56\u5b9a\u3001\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u958b\u767a\u3001\u55b6\u696d\u3001\u63d0\u6848\u3001\u5c0e\u5165\u3001\u4fdd\u5b88)\u306b\u95a2\u4e0e\u3044\u305f\u3060\u304f\u5f62\u3068\u306a\u308b\u305f\u3081\u3001\u7d4c\u55b6\u611f\u899a\u304c\u8eab\u306b\u3064\u304d\u307e\u3059\u3002
\n\u30fb\u7d44\u7e54\u30ea\u30fc\u30c0\u30fc\u3092\u898b\u636e\u3048\u305f\u3054\u6d3b\u8e8d\u3092\u60f3\u5b9a\u3057\u3066\u304a\u308a\u3001\u4e8b\u696d\u3092\u727d\u5f15\u3059\u308b\u7acb\u5834\u3068\u3057\u3066\u306e\u8cac\u4efb\u611f\u3001\u3084\u308a\u304c\u3044\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u30fb\u30b0\u30eb\u30fc\u30d7\u30ac\u30d0\u30ca\u30f3\u30b9\u3001M&A\u7b49\u306e\u73fe\u5728\u306e\u30c8\u30ec\u30f3\u30c9\u306b\u304a\u3051\u308b\u30de\u30fc\u30b1\u30c3\u30c8\u3084\u8ab2\u984c\u611f\u306e\u628a\u63e1\u3001\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u63d0\u4f9b\u3092\u901a\u3058\u305f\u30b9\u30ad\u30eb\u5411\u4e0a\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002
\n\u30fb\u5404\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304b\u3089\u4e0a\u3052\u3089\u308c\u308b\u6539\u5584\u4f9d\u983c\u304c\u3001\u88fd\u54c1\u5185\u5bb9\u3084\u3001\u5c0e\u5165\u30e1\u30bd\u30c9\u30ed\u30b8\u30fc\u3078\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u53cd\u6620\u3055\u308c\u308b\u9762\u767d\u3055\u304c\u3042\u308a\u307e\u3059\u3002
\n\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7d4c\u9a13\u3092\u3082\u3064\u591a\u5f69\u306a\u30e1\u30f3\u30d0\u30fc\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u591a\u7a2e\u591a\u69d8\u306a\u30e1\u30f3\u30d0\u30fc\u304b\u3089\u306e\u523a\u6fc0\u3092\u5f97\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u8077\u5834\u3067\u3059\u3002<\/p>\n
<\u7d44\u7e54\u4f53\u5236>
\n\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u30d3\u30b8\u30cd\u30b9\u7d71\u62ec\u90e8\u300013\u540d\u3000\u30b0\u30eb\u30fc\u30d7\u9577 30\u4ee3\u7537\u6027
\n\u30fb\u5916\u8cc7\u7cfb\u30b3\u30f3\u30b5\u30eb\u30d5\u30a1\u30fc\u30e0\u51fa\u8eab\u8005\u3084\u3001\u8a9e\u5b66\u582a\u80fd\u306a\u30e1\u30f3\u30d0\u30fc\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059<\/p>\n
\u25a0\u5165\u793e\u5f8c\u306e\u6d41\u308c
\n\u65e9\u671f\u304b\u3089\u3054\u6d3b\u8e8d\u9802\u3051\u308b\u3088\u3046\u306b\u3001\u4e2d\u9014\u5165\u793e\u306e\u65b9\u30fb\u65b0\u5352\u5165\u793e\u306e\u65b9\u95a2\u4fc2\u306a\u304f\u5145\u5b9f\u3057\u305f\u7814\u4fee\u3092\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002
\n\u7814\u4fee\u3092\u53d7\u8b1b\u3057\u3001\u696d\u52d9\u306b\u5fc5\u8981\u306a\u57fa\u790e\u77e5\u8b58\u3092\u7fd2\u5f97\u9802\u3044\u3066\u304b\u3089\u73fe\u5834\u914d\u5c5e\u3068\u306a\u308a\u307e\u3059\u3002
\n\u203b\u539f\u5247\u3068\u3057\u3066\u5165\u793e\u3055\u308c\u308b\u65b9\u5168\u54e1\u304c\u7814\u4fee\u306e\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3054\u7d4c\u9a13\u306b\u3088\u3063\u3066\u306f\u4e00\u90e8\u30b9\u30ad\u30c3\u30d7\u3001\u7814\u4fee\u7121\u3057\u3068\u306a\u308b\u5834\u5408\u3082\u3054\u3056\u3044\u307e\u3059\u3002
\n\u203b\u5165\u793e\u524d\u306b\u95a2\u9023\u66f8\u7c4d\u306e\u8cb8\u3057\u51fa\u3057\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u5b66\u7fd2\u306b\u3054\u5229\u7528\u3044\u305f\u3060\u3051\u307e\u3059\u3002
\n\u203b\u672c\u7814\u4fee\u306f2022\u5e749\u6708\u3088\u308a\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u3002\u57fa\u790e\u77e5\u8b58\u3092\u7fd2\u5f97\u3059\u308b\u307b\u304b\u3001\u65e2\u5b58\u793e\u54e1\u3068\u306e\u30e9\u30f3\u30c1\u4f1a\u3084\u73fe\u5834\u4e0a\u9577\u3001\u5165\u793e\u65e5\u304c\u8fd1\u3044\u65b9\u3068\u306e\u4ea4\u6d41 \u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n
\uff1c\u5fdc\u52df\u8cc7\u683c\uff1e<\/p>\n
\u203b30\u4ee3\u5f8c\u534a\u304f\u3089\u3044\u8fc4\u306e\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u65b9 1,2,3\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65b9
\n1.\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u3092\u304a\u6301\u3061\u306e\u65b9
\n2.\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30de\u30cd\u30fc\u30b8\u30e3\u3068\u3057\u3066\u304a\u5ba2\u69d8\u3078\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u3042\u308b\u3044\u306f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304d\u305f\u7d4c\u9a13\u3092\u304a\u6301\u3061\u306e\u65b9
\n3.\u4f1a\u8a08\u9818\u57df\u3042\u308b\u3044\u306f\u30b7\u30b9\u30c6\u30e0\u9818\u57df\u3067\u306e\u30de\u30fc\u30b1\u30c3\u30c8\u30d0\u30ea\u30e5\u30fc\u5411\u4e0a\u3092\u5fd7\u5411\u3055\u308c\u3066\u3044\u308b\u65b9<\/p>\n
\uff1c\u5c1a\u53ef\uff1e<\/p>\n
\u25cf\u4f1a\u8a08\u30b9\u30ad\u30eb(\u4f1a\u8a08\u58eb\u3001USCPA\u7b49)
\n\u25cf\u30b7\u30b9\u30c6\u30e0\u30b9\u30ad\u30eb(\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3001\u5c0e\u5165\u7d4c\u9a13)
\n\u25cf\u30b0\u30ed\u30fc\u30d0\u30eb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u727d\u5f15\u3057\u305f\u3054\u7d4c\u9a13
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