{"id":18224,"date":"2026-10-19T12:11:33","date_gmt":"2026-10-19T03:11:33","guid":{"rendered":"https:\/\/remedy-tokyo.co.jp\/media\/?p=18224"},"modified":"2026-11-05T03:46:39","modified_gmt":"2026-11-04T18:46:39","slug":"%e3%80%902026%e5%b9%b410%e6%9c%88%e6%9b%b4%e6%96%b0%e3%80%91fas%e3%81%ae%e5%b9%b4%e5%8f%8e%e3%81%af%ef%bc%9fbig4%e3%83%bb%e7%8b%ac%e7%ab%8b%e7%b3%bb%e3%81%ae%e5%a0%b1%e9%85%ac%e6%a7%8b%e9%80%a0","status":"publish","type":"post","link":"https:\/\/remedy-tokyo.co.jp\/media\/18224\/","title":{"rendered":"FAS\u696d\u754c\u306e\u5e74\u53ce\u306f\uff1fBig4\u30fb\u72ec\u7acb\u7cfb\u306e\u5831\u916c\u69cb\u9020\u3068\u3001\u7d4c\u6b74\u3067\u6c7a\u307e\u308b\u5165\u793e\u6642\u306e\u8077\u4f4d\u3092\u89e3\u8aac"},"content":{"rendered":"<section class=\"rmsv rmsv-profile\" aria-label=\"\u76e3\u4fee\u8005\"><div class=\"rmsv-rail\"><img decoding=\"async\" class=\"rmsv-photo\" src=\"https:\/\/remedy-tokyo.co.jp\/assets\/imgs-optimized\/portrait-47-400w-5fb1232980d943b59b1275b31e3ade33.webp\" alt=\"\" width=\"80\" height=\"96\" loading=\"lazy\"><a class=\"rmsv-button\" rel=\"nofollow\" aria-label=\"\u6e05 \u9f8d\u4e00\u306b\u76f8\u8ac7\u3059\u308b\" href=\"https:\/\/remedy-search.com\/career-consultation-booking?agent=ryuichi-sei&#038;utm_source=organic&#038;utm_medium=seo&#038;utm_campaign=agent_reservation&#038;utm_content=post_18224&#038;rm_cta_type=agent_reservation&#038;rm_pos=supervisor&#038;rm_rank=1\" data-cta-id=\"agent_reservation_v2\" data-cta-variant=\"ryuichi-sei\" data-cta-position=\"supervisor\" data-pid=\"18224\" data-agent=\"ryuichi-sei\" data-rank=\"1\">\u76f8\u8ac7\u3057\u3066\u307f\u308b<span aria-hidden=\"true\">\u2192<\/span><\/a><\/div><div class=\"rmsv-main\"><div class=\"rmsv-identity\"><span class=\"rmsv-label\">\u76e3\u4fee<\/span><span class=\"rmsv-role\">\u30ea\u30e1\u30c7\u30a3\u682a\u5f0f\u4f1a\u793e 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class=\"wp-block-paragraph\">FAS\u306e\u516c\u958b\u7d66\u4e0e\u306b\u306f\u3001<span class=\"swl-marker mark_yellow\">\u4f1a\u793e\u5168\u4f53\u306e\u5e73\u5747\u3068\u3001\u7279\u5b9a\u306e\u7d4c\u9a13\u30fb\u8cc7\u683c\u3092\u6301\u3064\u4eba\u5411\u3051\u306e\u52df\u96c6\u30ec\u30f3\u30b8<\/span>\u304c\u3042\u308a\u307e\u3059\u30027\u3064\u306e\u8cea\u554f\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u5bfe\u8c61\u3068\u5b9f\u6761\u4ef6\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-faq is-style-default\" data-q=\"fill-main\" data-a=\"col-main\">\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">FAS\u696d\u754c\u306e\u5e74\u53ce\u6c34\u6e96\u306f\u3069\u306e\u304f\u3089\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u5c71\u7530\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e\uff082026\u5e743\u6708\u671f\uff09\u306e\u5e73\u5747\u5e74\u53ce\u306f<span class=\"swl-marker mark_yellow\">975\u4e07\u5186<\/span>\u3067\u3059\u3002\u4e0a\u5834\u3059\u308b\u72ec\u7acb\u7cfbFAS\u306e1\u793e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5024\u3067\u3059\u3002<\/p>\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u682a\u5f0f\u4f1a\u793e\uff082025\u5e7412\u6708\u671f\uff09\u306e\u5e73\u5747\u5e74\u53ce\u306f1171\u4e07\u5186\u3067\u3059\u3002\u3053\u3061\u3089\u3082\u4e0a\u5834\u3059\u308b\u72ec\u7acb\u7cfbFAS\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5024\u3067\u3059\u30022\u793e\u306e\u5024\u306f\u3069\u3061\u3089\u3082\u8cde\u4e0e\u3068\u57fa\u6e96\u5916\u8cc3\u91d1\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n<p class=\"wp-block-paragraph\">\u6bd4\u8f03\u306e\u76ee\u5b89\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u4ee4\u548c7\u5e74\u5206\u306e\u7d71\u8a08\u3067\u306f1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba\u306e\u5e73\u5747\u304c487\u4e07\u5186\u3067\u3059\u3002FAS\u306e\u4e0a\u58342\u793e\u306f\u305d\u306e2\u500d\u3092\u8d85\u3048\u308b\u6c34\u6e96\u3067\u3059\u3002\u4e00\u65b9\u3001Big4\u7cfb\u306e4\u6cd5\u4eba\u306f\u975e\u4e0a\u5834\u3067\u3001\u6cd5\u4eba\u5168\u4f53\u306e\u5e73\u5747\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">FAS\u3068\u96a3\u63a5\u696d\u614b\u306e\u4f01\u696d\u5225\u5e74\u53ce\u30e9\u30f3\u30ad\u30f3\u30b0\u306f\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">FAS\u306e\u8ee2\u8077\u3067\u6bd4\u3079\u3089\u308c\u3084\u3059\u3044\u696d\u614b\u304b\u3089\u4e3b\u306a\u4e0a\u58346\u793e\u3092\u9078\u3073\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u306b\u8f09\u308b\u5e73\u5747\u5e74\u53ce\u3092\u3001\u91d1\u984d\u306e\u9ad8\u3044\u9806\u306b\u4e26\u3079\u307e\u3057\u305f\u3002\u4e0a\u5834\u3059\u308bM&amp;A\u4ef2\u4ecb\u3084\u30b3\u30f3\u30b5\u30eb\u306e\u5168\u793e\u3092\u96c6\u3081\u305f\u8868\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e6\u793e\u306e\u4e2d\u3067\u306f\u3001\u72ec\u7acb\u7cfbFAS\u306e2\u793e\u304c<span class=\"swl-marker mark_yellow\">\u4e0b\u4f4d\u306e2\u793e<\/span>\u3067\u3001\u4e0a\u4f4d\u306fM&amp;A\u4ef2\u4ecb\u3068PE\u30d5\u30a1\u30f3\u30c9\u3067\u3059\u3002\u696d\u614b\u304c\u9055\u3046\u3068\u5831\u916c\u306e\u4ed5\u7d44\u307f\u3082\u9055\u3046\u305f\u3081\u3001\u9806\u4f4d\u306f\u696d\u614b\u306e\u5217\u3068\u5408\u308f\u305b\u3066\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u4f01\u696d\u540d\uff08\u6c7a\u7b97\u671f\uff09<\/th><th>\u5e73\u5747\u5e74\u53ce<\/th><th>\u696d\u614b<\/th><th>\u51fa\u6240<\/th><\/tr><\/thead><tbody><tr><td>M&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e\uff082025\u5e749\u6708\u671f\uff09<\/td><td>2266\u4e07\u5186<\/td><td>M&amp;A\u4ef2\u4ecb<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u30a4\u30f3\u30c6\u30b0\u30e9\u30eb\u682a\u5f0f\u4f1a\u793e\uff082025\u5e7412\u6708\u671f\uff09<\/td><td>2136\u4e07\u5186<\/td><td>PE\u30d5\u30a1\u30f3\u30c9<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u682a\u5f0f\u4f1a\u793e\u30d9\u30a4\u30ab\u30ec\u30f3\u30c8\uff082026\u5e742\u6708\u671f\u30fb\u6301\u682a\u4f1a\u793e\u306e\u63d0\u51fa\u4f1a\u793e\u5358\u4f53\uff09<\/td><td>1331\u4e07\u5186<\/td><td>\u7dcf\u5408\u30b3\u30f3\u30b5\u30eb<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u682a\u5f0f\u4f1a\u793e\u30c9\u30ea\u30fc\u30e0\u30a4\u30f3\u30ad\u30e5\u30d9\u30fc\u30bf\uff082026\u5e743\u6708\u671f\uff09<\/td><td>1221\u4e07\u5186<\/td><td>\u6226\u7565\u30b3\u30f3\u30b5\u30eb<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u682a\u5f0f\u4f1a\u793e\uff082025\u5e7412\u6708\u671f\uff09<\/td><td>1171\u4e07\u5186<\/td><td>\u72ec\u7acb\u7cfbFAS<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u5c71\u7530\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e\uff082026\u5e743\u6708\u671f\uff09<\/td><td>975\u4e07\u5186<\/td><td>\u72ec\u7acb\u7cfbFAS<\/td><td>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1a\u5404\u793e\u306e\u76f4\u8fd1\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff08\u63d0\u51fa\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\uff09\u3002\u63b2\u8f09\u306f\u696d\u614b\u3054\u3068\u306e\u4e3b\u306a6\u793e\u3067\u3001\u4e0a\u5834\u4f01\u696d\u3092\u7db2\u7f85\u3057\u305f\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/figcaption><\/figure>\n\n\n<p class=\"wp-block-paragraph\">\u975e\u4e0a\u5834\u306eBig4\u7cfb4\u6cd5\u4eba\u306f\u8868\u306b\u542b\u3081\u3066\u3044\u307e\u305b\u3093\u3002\u90e8\u9580\u3054\u3068\u306e\u5fdc\u52df\u8981\u4ef6\u3068\u516c\u958b\u6761\u4ef6\u306f\u3001<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/8688\/\">\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>\u3001<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/8414\/\">PwC\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>\u3001<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/2078\/\">KPMG FAS<\/a>\u306e\u500b\u5225\u8a18\u4e8b\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">\u7d4c\u6b74\u3054\u3068\u306e\u5e74\u53ce\u30ec\u30f3\u30b8\u306f\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u672a\u7d4c\u9a13\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fbFA\u7d4c\u9a13\u8005\u30fb\u4ef2\u4ecb\u7d4c\u9a13\u8005\u306e4\u3064\u306e\u5165\u53e3\u306b\u7d66\u4e0e\u30ec\u30f3\u30b8\u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002KPMG FAS\u306eCorporate Finance\u306f\u5e74\u4ff8\u5236\u30fb\u7d4c\u9a13\u3068\u80fd\u529b\u3092\u8003\u616e\u3057\u3066\u5fdc\u76f8\u8ac7\u3067\u3059\u3002\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4\u306eFA\u306f\u3001\u8ad6\u6587\u5f0f\u8a66\u9a13\u5408\u683c\u8005\u306e\u52df\u96c6\u3092\u4e2d\u9014\u63a1\u7528\u6271\u3044\u3068\u65b0\u5352\u5165\u793e\u6271\u3044\u306b\u5206\u3051\u3066\u3044\u307e\u3059\u3002\u4e2d\u9014\u6271\u3044\u306f\u5e74\u4ff8600\u4e07\u5186\u4ee5\u4e0a\u3067\u524d\u8077\u5e74\u53ce\u3092\u52a0\u5473\u3057\u3066\u76f8\u8ac7\u3001\u65b0\u5352\u6271\u3044\u306f\u521d\u5e74\u5ea6\u57fa\u672c\u5e74\u4ff8550\u4e07\u5186\u3067\u670833\u6642\u9593\u306e\u524d\u6255\u3044\u6b8b\u696d\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u5165\u53e3\u3068\u306a\u308b\u7d4c\u6b74\u30fb\u52df\u96c6<\/th><th>\u30d5\u30a1\u30fc\u30e0<\/th><th>\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u6761\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>M&amp;A\u672a\u7d4c\u9a13\u3002\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u793e\u4f1a\u4eba\u7d4c\u9a133\u5e74\u4ee5\u4e0a\u3067\u3001M&amp;A\u52a9\u8a00\u3092\u5c02\u9580\u306b\u3057\u305f\u3044\u4eba\uff08\u4ef2\u4ecb\u6848\u4ef6\u306e\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff09<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><td>\u5e74\u53ce500\u301c700\u4e07\u5186<\/td><\/tr><tr><td>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u306e\u5b9f\u52d9\u7d4c\u9a132\u5e74\u4ee5\u4e0a\uff08\u30a4\u30f3\u30c1\u30e3\u30fc\u30b8\uff09<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><td>\u5e74\u53ce600\u301c900\u4e07\u5186<\/td><\/tr><tr><td>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u3068\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u52e4\u52d9\u7d4c\u9a133\u5e74\u4ee5\u4e0a\uff08\u4e2d\u5805\u30fb\u4e0a\u5834\u4f01\u696d\u306eFA\u4e2d\u5fc3\uff09<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><td>\u5e74\u53ce700\u301c1,000\u4e07\u5186<\/td><\/tr><tr><td>\u9280\u884c\u30fb\u8a3c\u5238\u30fbBig4\u7b49\u306eM&amp;A\u52a9\u8a00\u90e8\u7f72\u3067\u30a8\u30b0\u30bc\u30ad\u30e5\u30fc\u30b7\u30e7\u30f3\u7d4c\u9a135\u5e74\u4ee5\u4e0a<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><td>\u5e74\u53ce800\u301c1,200\u4e07\u5186<\/td><\/tr><tr><td>\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u6848\u4ef6\u306e\u57f7\u884c\uff08\u8a3c\u5238\u4f1a\u793e\uff09<\/td><td>\u4e09\u7530\u8a3c\u5238<\/td><td>\u57fa\u672c\u5e74\u4ff8700\u4e07\u301c2,000\u4e07\u5186\uff0b\u8cde\u4e0e<\/td><\/tr><tr><td>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u306a\u3069\u306e\u7d4c\u9a13\u8005<\/td><td>KPMG FAS<\/td><td>\u5e74\u4ff8\u5236\u3002\u7d4c\u9a13\u30fb\u80fd\u529b\u3092\u8003\u616e\u3057\u3066\u5fdc\u76f8\u8ac7\uff08\u91d1\u984d\u306f\u975e\u516c\u958b\uff09<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aAGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u4e09\u7530\u8a3c\u5238\u3001KPMG FAS\u306e\u516c\u5f0f\u63a1\u7528\u60c5\u5831\u3002\u78ba\u8a8d\u65e5\u306f2026\u5e7411\u67085\u65e5\u3067\u3059\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">\u7d4c\u9a13\u30fb\u8cc7\u683c\u306b\u3088\u3063\u3066\u5fdc\u52df\u3059\u308b\u8077\u4f4d\u306f\u3069\u3046\u5909\u308f\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">KPMG FAS\u306eCorporate Finance\u306f\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3001\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc\u3092\u52df\u96c6\u3057\u3001\u5171\u901a\u8981\u4ef6\u306b\u52a0\u3048\u3066\u8077\u4f4d\u5225\u306e\u8981\u4ef6\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u30c7\u30ed\u30a4\u30c8\u306e\u65b0\u5352FA\u52df\u96c6\u306f\u521d\u4efb\u30e9\u30f3\u30af\u3092\u30a2\u30ca\u30ea\u30b9\u30c8\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u52df\u96c6\u30fb\u8077\u4f4d<\/th><th>\u5171\u901a\u306e\u5fdc\u52df\u6761\u4ef6<\/th><th>\u8077\u4f4d\u5225\u306e\u6761\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>KPMG FAS Corporate Finance\u30fb\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<\/td><td>7\u8077\u52d9\u9818\u57df\u30673\u5e74\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u5b9f\u52d9\u30014\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3001\u30d3\u30b8\u30cd\u30b9\u9042\u884c\u53ef\u80fd\u306a\u82f1\u8a9e\u3001PC\u30b9\u30ad\u30eb<\/td><td>7\u8077\u52d9\u306e\u3044\u305a\u308c\u304b\u306e\u7d4c\u9a13\u304c\u671b\u307e\u3057\u3044\u3002\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u306f\u5fc5\u9808<\/td><\/tr><tr><td>KPMG FAS Corporate Finance\u30fb\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff0f\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc<\/td><td>\u540c\u90e8\u9580\u306e\u5171\u901a\u6761\u4ef6<\/td><td>M&amp;A\u6848\u4ef6\u306e\u30a8\u30b0\u30bc\u30ad\u30e5\u30fc\u30b7\u30e7\u30f3\u7d4c\u9a13\u304c\u5fc5\u9808<\/td><\/tr><tr><td>\u30c7\u30ed\u30a4\u30c8 FA\u30fb\u65b0\u5352\u306e\u30a2\u30ca\u30ea\u30b9\u30c8<\/td><td>2028\u5e744\u6708\u5165\u793e\u5bfe\u8c61\u306e\u65b0\u5352\u52df\u96c6<\/td><td>\u63a1\u7528\u6642\u306f\u5168\u54e1\u521d\u4efb\u30e9\u30f3\u30af\u306e\u30a2\u30ca\u30ea\u30b9\u30c8<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aKPMG FAS\u3001\u5408\u540c\u4f1a\u793e\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u516c\u5f0f\u63a1\u7528\u60c5\u5831\u306e\u5fdc\u52df\u8981\u4ef6\u3092\u3082\u3068\u306b\u7de8\u96c6\u90e8\u304c\u6574\u7406\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">\u4ed6\u696d\u754c\u3068\u6bd4\u3079\u3066FAS\u306e\u5e74\u53ce\u306f\u9ad8\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u63b2\u8f09\u3057\u305f\u72ec\u7acb\u7cfbFAS2\u793e\u306e\u4f1a\u793e\u5e73\u5747\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u696d\u7a2e\u5225\u5e73\u5747\u3092\u4e0a\u56de\u308a\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u4ee4\u548c7\u5e74\u5206\u306e\u7d71\u8a08\u3067\u6700\u3082\u9ad8\u3044\u696d\u7a2e\u306f\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u71b1\u4f9b\u7d66\u30fb\u6c34\u9053\u696d\u306e854\u4e07\u5186\u3067\u3001\u72ec\u7acb\u7cfbFAS\u306e\u4e0a\u58342\u793e\u306f\u3069\u3061\u3089\u3082\u3053\u308c\u3092\u4e0a\u56de\u308a\u307e\u3059\u3002<\/p>\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u6bd4\u8f03\u5bfe\u8c61<\/th><th>1\u4eba\u3042\u305f\u308a\u306e\u5e73\u5747\u984d<\/th><th>\u8cc7\u6599<\/th><\/tr><\/thead><tbody><tr><td>\u5168\u696d\u7a2e\uff081\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba\uff09<\/td><td>487\u4e07\u5186<\/td><td>\u56fd\u7a0e\u5e81\uff08\u4ee4\u548c7\u5e74\u5206\uff09<\/td><\/tr><tr><td>\u91d1\u878d\u696d\u30fb\u4fdd\u967a\u696d<\/td><td>726\u4e07\u5186<\/td><td>\u56fd\u7a0e\u5e81\uff08\u4ee4\u548c7\u5e74\u5206\uff09<\/td><\/tr><tr><td>\u96fb\u6c17\u30fb\u30ac\u30b9\u30fb\u71b1\u4f9b\u7d66\u30fb\u6c34\u9053\u696d<\/td><td>854\u4e07\u5186<\/td><td>\u56fd\u7a0e\u5e81\uff08\u4ee4\u548c7\u5e74\u5206\uff09<\/td><\/tr><tr><td>\u72ec\u7acb\u7cfbFAS\uff08\u4e0a\u58342\u793e\uff09<\/td><td>975\u4e07\u5186\u30fb1,171\u4e07\u5186<\/td><td>\u5404\u793e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u8a3c\u5238\uff08\u5927\u548c\u8a3c\u5238\u306e\u7dcf\u5408\u8077\u30fb\u91ce\u6751\u8b49\u5238\uff09<\/td><td>1,431\u4e07\u5186\u30fb1,325\u4e07\u5186<\/td><td>\u5404\u793e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u30d9\u30a4\u30ab\u30ec\u30f3\u30c8\uff08\u6301\u682a\u4f1a\u793e\u306e\u63d0\u51fa\u4f1a\u793e\u5358\u4f53\uff09<\/td><td>1,331\u4e07\u5186<\/td><td>\u540c\u793e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/td><\/tr><\/tbody><tfoot><tr><td colspan=\"3\">\u203b\u56fd\u7a0e\u5e81\u306e\u5024\u306f\u696d\u7a2e\u5168\u4f53\u30671\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba\u3001\u4f1a\u793e\u306e\u5024\u306f\u5404\u793e\u306e\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u3067\u3059\uff08\u5927\u548c\u8a3c\u5238\u306f\u7dcf\u5408\u8077\u306e\u307f\uff09\u3002<\/td><\/tr><\/tfoot><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1a\u56fd\u7a0e\u5e81\u300c\u6c11\u9593\u7d66\u4e0e\u5b9f\u614b\u7d71\u8a08\u8abf\u67fb\u300d\u3068\u5404\u793e\u306e\u76f4\u8fd1\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3002\u56fd\u7a0e\u5e81\u306e\u5024\u306f\u4ee4\u548c7\u5e74\u5206\u3067\u3059\u3002\u8a3c\u52382\u793e\u306f\u3001\u5404\u6301\u682a\u4f1a\u793e\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8f09\u308b\u6700\u5927\u4eba\u54e1\u4f1a\u793e\u306e\u5024\u3067\u3059\u3002\u5927\u548c\u8a3c\u5238\u306e\u5024\u306f\u540c\u793e\u306e\u7dcf\u5408\u8077\u306e\u5f93\u696d\u54e1\u304c\u5bfe\u8c61\u3067\u3001\u91ce\u6751\u8b49\u5238\u306e\u5024\u306f\u540c\u793e\u306e\u5c31\u696d\u4eba\u54e1\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/figcaption><\/figure>\n\n\n<p class=\"wp-block-paragraph\">\u8868\u306e\u5024\u3067\u6bd4\u3079\u308b\u3068\u3001\u72ec\u7acb\u7cfbFAS\u306e\u4e0a\u58342\u793e\u306e\u5e73\u5747\u306f\u3001\u8a3c\u52382\u793e\u3068\u30d9\u30a4\u30ab\u30ec\u30f3\u30c8\u306e\u3044\u305a\u308c\u3088\u308a\u3082\u4f4e\u3044\u6c34\u6e96\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">\u696d\u614b\u306b\u3088\u3063\u3066\u5831\u916c\u306e\u4ed5\u7d44\u307f\u306f\u3069\u3046\u9055\u3044\u307e\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u540c\u3058M&amp;A\u306b\u95a2\u308f\u308b\u4ed5\u4e8b\u3067\u3082\u3001<span class=\"swl-marker mark_yellow\">\u56fa\u5b9a\u7d66\u306e\u6c7a\u307e\u308a\u65b9<\/span>\u3068\u5909\u52d5\u90e8\u5206\u306e\u6bd4\u91cd\u304c\u696d\u614b\u3067\u9055\u3044\u307e\u3059\u3002\u516c\u5f0f\u6c42\u4eba\u306e\u7d66\u4e0e\u5f62\u614b\u3092\u4e26\u3079\u307e\u3057\u305f\u3002<\/p>\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u696d\u614b<\/th><th>\u56fa\u5b9a\u7d66\u306e\u6c7a\u307e\u308a\u65b9<\/th><th>\u5909\u52d5\u90e8\u5206<\/th><th>\u6c42\u4eba\u306e\u4f8b<\/th><\/tr><\/thead><tbody><tr><td>KPMG FAS\u306e\u52df\u96c6\u4f8b<\/td><td>\u7d4c\u9a13\u30fb\u80fd\u529b\u3092\u8003\u616e\u3057\u305f\u5e74\u4ff8\u5236<\/td><td>\u5e74\u306b\u4e00\u5ea6\u306e\u696d\u7e3e\u8cde\u4e0e<\/td><td>KPMG FAS<\/td><\/tr><tr><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306eFA\u52df\u96c6<\/td><td>\u8cc7\u683c\u30fb\u7d4c\u9a13\u6761\u4ef6\u3054\u3068\u306e\u30ec\u30f3\u30b8\u3067\u6708\u7d66\u3092\u6c7a\u5b9a\u3001\u6b8b\u696d\u4ee3\u306f\u5225\u9014<\/td><td>\u696d\u7e3e\u306b\u5fdc\u3058\u305f\u8cde\u4e0e\uff08\u5e74\u4e8c\u56de\uff09<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><\/tr><tr><td>\u4e09\u7530\u8a3c\u5238\u306e\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fcM&amp;A\u57f7\u884c\u8077<\/td><td>\u524d\u8077\u7d66\u4e0e\u30fb\u80fd\u529b\u30fb\u7d4c\u9a13\u3067\u57fa\u672c\u5e74\u4ff8\u3092\u6c7a\u5b9a<\/td><td>\u5168\u793e\u3068\u6240\u5c5e\u90e8\u9580\u306e\u5229\u76ca\u3092\u539f\u8cc7\u306b\u3001\u500b\u4eba\u306e\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u914d\u5206\u3059\u308b\u8cde\u4e0e<\/td><td>\u4e09\u7530\u8a3c\u5238<\/td><\/tr><tr><td>M&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u52df\u96c6<\/td><td>\u6708\u984d\u7d66\u4e0e\u00d712\u3092\u56fa\u5b9a\u5e74\u53ce\u3068\u3059\u308b<\/td><td>\u6210\u7d04\u306b\u9023\u52d5\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u6c7a\u7b97\u8cde\u4e0e<\/td><td>M&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aKPMG FAS\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u4e09\u7530\u8a3c\u5238\u3001M&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u516c\u5f0f\u63a1\u7528\u60c5\u5831\u3002\u78ba\u8a8d\u65e5\u306f2026\u5e7411\u67085\u65e5\u3067\u3059\u3002<\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"swell-block-faq__item\">\n<h3 class=\"faq_q\">FAS\u306e\u7d66\u4e0e\u6761\u4ef6\u3092\u8abf\u3079\u308b\u969b\u306b\u3001\u3069\u306e\u4ed5\u4e8b\u3068\u8981\u4ef6\u3092\u898b\u308b\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n<div class=\"faq_a\">\n<h4 class=\"wp-block-heading\">1. \u53d6\u5f15\u3067\u81ea\u5206\u304c\u62c5\u3046\u5de5\u7a0b\u3092\u5206\u3051\u308b<\/h4>\n\n\n<p class=\"wp-block-paragraph\">AGS\u306e\u52df\u96c6\u8981\u9805\u306b\u306f\u300140\u5104\u5186\u898f\u6a21\u306e\u30bc\u30cd\u30b3\u30f3\u8cb7\u53ce\u3067\u8cb7\u3044\u624b\u5074\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u3092\u52d9\u3081\u305f\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u6848\u4ef6\u898f\u6a21\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u8abf\u67fb\u3001\u4fa1\u5024\u8a55\u4fa1\u3001\u4ea4\u6e09\u652f\u63f4\u306e\u3069\u306e\u5de5\u7a0b\u3092\u81ea\u5206\u304c\u62c5\u5f53\u3059\u308b\u304b\u304c\u3001\u4ed5\u4e8b\u3092\u6bd4\u8f03\u3059\u308b\u8ef8\u3067\u3059\u3002<\/p>\n\n\n<h4 class=\"wp-block-heading\">2. \u8cc7\u683c\u3068\u5b9f\u52d9\u7d4c\u9a13\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u898b\u308b<\/h4>\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306e\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u90e8\u9580\u306f\u3001\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u8cc7\u683c\u3068Big4\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u52e4\u52d9\u7d4c\u9a13\u3092\u4e21\u65b9\u6c42\u3081\u307e\u3059\u3002\u8cc7\u683c\u540d\u306b\u52a0\u3048\u3066\u3001\u76e3\u67fb\u3067\u6271\u3063\u305f\u8ad6\u70b9\u3084\u5206\u6790\u5bfe\u8c61\u3092\u5fdc\u52df\u8981\u4ef6\u3078\u5bfe\u5fdc\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<h4 class=\"wp-block-heading\">3. \u5fdc\u52df\u8077\u4f4d\u3054\u3068\u306e\u8981\u4ef6\u3092\u898b\u308b<\/h4>\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306eCorporate Finance\u306f\u8077\u4f4d\u3092\u5206\u3051\u3066\u52df\u96c6\u3057\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc\u30fb\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306b\u306fM&amp;A\u6848\u4ef6\u306e\u5b9f\u884c\u7d4c\u9a13\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u306f\u7d4c\u9a13\u30fb\u80fd\u529b\u3092\u8003\u616e\u3057\u3066\u6c7a\u307e\u308b\u305f\u3081\u3001\u8077\u4f4d\u540d\u3068\u62c5\u5f53\u696d\u52d9\u306e\u4e21\u65b9\u304c\u30aa\u30d5\u30a1\u30fc\u6bd4\u8f03\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n\n<\/div>\n<script 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class=\"wp-block-paragraph\">\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u306e\u591a\u304f\u306f\u300c\u5165\u53e3\u300d\u3068\u7d50\u3073\u3064\u3044\u3066\u3044\u307e\u3059\u3002\u672a\u7d4c\u9a13\u30fb\u4f1a\u8a08\u58eb\u30fbFA\u7d4c\u9a13\u8005\u30fb\u4ef2\u4ecb\u7d4c\u9a13\u8005\u306e\u3069\u308c\u3068\u3057\u3066\u5fdc\u52df\u3059\u308b\u304b\u3067\u3001\u5fdc\u52df\u5148\u3082\u6700\u521d\u306e\u63d0\u793a\u984d\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u3069\u306e\u5165\u53e3\u3067\u66f8\u985e\u3092\u51fa\u3059\u3068\u6709\u5229\u304b\u306f\u3001\u8077\u52d9\u7d4c\u6b74\u306e\u4e2d\u8eab\u3092\u898b\u306a\u304c\u3089\u62c5\u5f53\u8005\u3068\u4e00\u7dd2\u306b\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<style>.rmd-cta {\n  --rmd-black: #11110f;\n  --rmd-gold: #a2965a;\n  --rmd-gold-light: #eadb86;\n  --rmd-gray-800: #333;\n  --rmd-gray-600: #555;\n  --rmd-gray-300: #dcdcdc;\n  position: relative;\n  width: 100%;\n  margin: 34px 0;\n  color: var(--rmd-gray-800);\n  font-family: inherit;\n  font-size: 16px;\n  font-weight: 500;\n  line-height: 1.8;\n  text-align: left;\n  container-name: rmd-cta;\n  container-type: inline-size;\n}\n\n.rmd-cta--button_only {\n  display: flex;\n  justify-content: center;\n  margin: 32px auto;\n  padding: 0 16px;\n}\n\n.rmd-cta--button_only .rmd-cta__button {\n  width: min(100%, 490px);\n  min-height: 64px;\n  justify-content: center;\n  gap: 12px;\n  border: 2px solid #111;\n  border-radius: 8px;\n  background: #ead984;\n  color: #111;\n  font-size: 18px;\n  font-weight: 700;\n}\n\n.rmd-cta,\n.rmd-cta * {\n  box-sizing: border-box;\n}\n\n.rmd-cta .rmd-cta__frame {\n  position: relative;\n  overflow: hidden;\n  padding: 16px 18px 17px;\n  background: #fff;\n  border-top: 1px solid var(--rmd-gray-300);\n  border-right: 0;\n  border-bottom: 1px solid var(--rmd-gray-300);\n  border-left: 0;\n  border-radius: 0;\n}\n\n.rmd-cta .rmd-cta__frame::before {\n  position: absolute;\n  top: -1px;\n  bottom: -1px;\n  left: 0;\n  width: 6px;\n  background: var(--rmd-gold);\n  content: \"\";\n  transform: scaleY(0);\n  transform-origin: top;\n  transition: transform 580ms cubic-bezier(0.22, 1, 0.36, 1);\n}\n\n.rmd-cta--visible .rmd-cta__frame::before {\n  transform: scaleY(1);\n}\n\n.rmd-cta .rmd-cta__header,\n.rmd-cta .rmd-cta__heading,\n.rmd-cta .rmd-cta__eyebrow,\n.rmd-cta .rmd-cta__body,\n.rmd-cta .rmd-cta__decision,\n.rmd-cta .rmd-cta__benefits,\n.rmd-cta .rmd-cta__action,\n.rmd-cta .rmd-cta__meta {\n  margin: 0;\n  padding: 0;\n}\n\n.rmd-cta .rmd-cta__eyebrow {\n  color: #5f572f;\n  font-size: 12px;\n  font-weight: 700;\n  letter-spacing: 0.02em;\n  line-height: 1.5;\n}\n\n.rmd-cta .rmd-cta__heading {\n  margin-top: 3px;\n  color: var(--rmd-gray-800);\n  font-size: 21px;\n  font-weight: 700;\n  letter-spacing: 0;\n  line-height: 1.5;\n  overflow-wrap: anywhere;\n}\n\n.rmd-cta .rmd-cta__heading::before,\n.rmd-cta .rmd-cta__heading::after {\n  display: none;\n}\n\n.rmd-cta .rmd-cta__body {\n  max-inline-size: 48rem;\n  margin-top: 7px;\n  color: var(--rmd-gray-800);\n  font-size: 16px;\n  line-height: 1.8;\n  overflow-wrap: anywhere;\n}\n\n.rmd-cta .rmd-cta__benefits {\n  display: grid;\n  grid-template-columns: repeat(auto-fit, minmax(180px, 1fr));\n  margin-top: 11px;\n  list-style: none;\n  border-top: 1px solid var(--rmd-gray-300);\n  border-bottom: 1px solid var(--rmd-gray-300);\n}\n\n.rmd-cta .rmd-cta__benefits li {\n  display: flex;\n  min-width: 0;\n  align-items: center;\n  margin: 0;\n  padding: 9px 12px 10px;\n  color: var(--rmd-gray-800);\n}\n\n.rmd-cta .rmd-cta__benefits li + li {\n  border-left: 1px solid var(--rmd-gray-300);\n}\n\n.rmd-cta .rmd-cta__benefits strong {\n  font-size: 15px;\n  font-weight: 700;\n  line-height: 1.55;\n  overflow-wrap: anywhere;\n}\n\n.rmd-cta .rmd-cta__action {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 22px;\n  margin-top: 12px;\n}\n\n.rmd-cta .rmd-cta__meta {\n  display: flex;\n  min-width: 0;\n  flex-direction: column;\n  color: var(--rmd-gray-600);\n  line-height: 1.5;\n  text-align: left;\n}\n\n.rmd-cta .rmd-cta__meta strong {\n  color: #6e6332;\n  font-size: 11px;\n  font-weight: 700;\n}\n\n.rmd-cta .rmd-cta__meta span {\n  margin-top: 2px;\n  font-size: 12px;\n}\n\n.rmd-cta .rmd-cta__button {\n  display: flex;\n  min-height: 42px;\n  flex: 0 0 auto;\n  align-items: center;\n  justify-content: center;\n  gap: 10px;\n  padding: 8px 16px;\n  color: var(--rmd-black);\n  font-size: 14px;\n  font-weight: 700;\n  line-height: 1.55;\n  text-align: center;\n  text-decoration: none;\n  background: var(--rmd-gold-light);\n  border: 1px solid #81742f;\n  border-radius: 2px;\n  transition: background-color 140ms ease, border-color 140ms ease;\n}\n\n.rmd-cta .rmd-cta__button:visited {\n  color: var(--rmd-black);\n}\n\n.rmd-cta .rmd-cta__button:focus-visible {\n  outline: 3px solid var(--rmd-black);\n  outline-offset: 3px;\n}\n\n.rmd-cta .rmd-cta__arrow {\n  flex: 0 0 auto;\n  font-size: 18px;\n  font-weight: 500;\n  line-height: 1;\n  transition: transform 140ms ease;\n}\n\n\/* A2.1: content is read vertically, then the eye moves once to the action rail. *\/\n.rmd-cta--decision_rail .rmd-cta__decision {\n  display: grid;\n  grid-template-columns: minmax(0, 3fr) minmax(16rem, 2fr);\n  align-items: end;\n  gap: clamp(22px, 4cqi, 42px);\n  margin-top: 12px;\n  padding-top: 12px;\n  border-top: 1px solid var(--rmd-gray-300);\n}\n\n.rmd-cta--decision_rail .rmd-cta__benefits {\n  display: grid;\n  grid-template-columns: 1fr;\n  align-self: stretch;\n  margin-top: 0;\n  border-top: 0;\n  border-bottom: 0;\n}\n\n.rmd-cta--decision_rail .rmd-cta__benefits li {\n  padding: 7px 0;\n}\n\n.rmd-cta--decision_rail .rmd-cta__benefits li + li {\n  border-top: 1px solid var(--rmd-gray-300);\n  border-left: 0;\n}\n\n.rmd-cta--decision_rail .rmd-cta__benefits strong {\n  font-size: 16px;\n}\n\n.rmd-cta--decision_rail .rmd-cta__action {\n  display: grid;\n  align-self: end;\n  gap: 8px;\n  margin-top: 0;\n}\n\n.rmd-cta--decision_rail .rmd-cta__meta {\n  gap: 2px;\n}\n\n.rmd-cta--decision_rail .rmd-cta__meta strong {\n  font-size: 12px;\n}\n\n.rmd-cta--decision_rail .rmd-cta__meta span {\n  margin-top: 0;\n  font-size: 13px;\n}\n\n.rmd-cta--decision_rail .rmd-cta__button {\n  width: 100%;\n  min-height: 52px;\n  justify-content: space-between;\n  padding: 10px 16px;\n  font-size: 16px;\n  text-align: left;\n}\n\n\/* E: one proposition, one reassurance line, one full-width action. *\/\n.rmd-cta--direct_offer {\n  margin: 30px 0;\n}\n\n.rmd-cta--direct_offer .rmd-cta__frame {\n  padding: 22px;\n  background: #fff;\n  border: 1px solid #cbc9c2;\n  border-radius: 2px;\n}\n\n.rmd-cta--direct_offer .rmd-cta__frame::before,\n.rmd-cta--direct_offer .rmd-cta__eyebrow,\n.rmd-cta--direct_offer .rmd-cta__body,\n.rmd-cta--direct_offer .rmd-cta__benefits {\n  display: none;\n}\n\n.rmd-cta--direct_offer .rmd-cta__heading {\n  margin-top: 0;\n  font-size: 21px;\n  letter-spacing: -0.01em;\n  line-height: 1.5;\n}\n\n.rmd-cta--direct_offer .rmd-cta__decision {\n  display: block;\n  margin-top: 0;\n  padding-top: 0;\n  border: 0;\n}\n\n.rmd-cta--direct_offer .rmd-cta__action {\n  display: grid;\n  align-items: stretch;\n  justify-content: stretch;\n  gap: 12px;\n  margin-top: 9px;\n}\n\n.rmd-cta--direct_offer .rmd-cta__meta {\n  display: block;\n  color: #5e5a50;\n  font-size: 14px;\n  font-weight: 400;\n  line-height: 1.65;\n}\n\n.rmd-cta--direct_offer .rmd-cta__meta strong,\n.rmd-cta--direct_offer .rmd-cta__meta span {\n  margin: 0;\n  color: inherit;\n  font-size: inherit;\n  font-weight: 400;\n}\n\n.rmd-cta--direct_offer .rmd-cta__meta strong::after {\n  margin: 0;\n  color: inherit;\n  content: \"\u3002\";\n}\n\n.rmd-cta--direct_offer .rmd-cta__button {\n  width: 100%;\n  min-height: 52px;\n  justify-content: space-between;\n  padding: 10px 16px;\n  font-size: 16px;\n  text-align: left;\n}\n\n@media (hover: hover) {\n  .rmd-cta .rmd-cta__button:hover {\n    color: var(--rmd-black);\n    text-decoration: none;\n    background: #f0df89;\n    border-color: var(--rmd-gold);\n  }\n\n  .rmd-cta .rmd-cta__button:hover .rmd-cta__arrow {\n    transform: translateX(3px);\n  }\n}\n\n@media (max-width: 760px) {\n  .rmd-cta {\n    margin: 28px 0;\n  }\n\n  .rmd-cta .rmd-cta__frame {\n    padding: 14px 13px 15px;\n  }\n\n  .rmd-cta .rmd-cta__eyebrow {\n    font-size: 11px;\n  }\n\n  .rmd-cta .rmd-cta__heading {\n    font-size: 19px;\n    line-height: 1.5;\n  }\n\n  .rmd-cta .rmd-cta__body {\n    margin-top: 6px;\n    font-size: 15px;\n    line-height: 1.75;\n  }\n\n  .rmd-cta .rmd-cta__benefits {\n    display: block;\n    margin-top: 9px;\n  }\n\n  .rmd-cta .rmd-cta__benefits li {\n    padding: 7px 4px;\n  }\n\n  .rmd-cta .rmd-cta__benefits li + li {\n    border-top: 1px solid var(--rmd-gray-300);\n    border-left: 0;\n  }\n\n  .rmd-cta .rmd-cta__action {\n    display: block;\n    margin-top: 9px;\n  }\n\n  .rmd-cta .rmd-cta__meta {\n    flex-direction: row;\n    gap: 7px;\n    margin-bottom: 6px;\n  }\n\n  .rmd-cta .rmd-cta__meta strong::after {\n    margin-left: 7px;\n    color: #b5afa1;\n    content: \"\uff0f\";\n  }\n\n  .rmd-cta .rmd-cta__meta span {\n    margin-top: 0;\n  }\n\n  .rmd-cta .rmd-cta__button {\n    width: 100%;\n    min-height: 43px;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__decision {\n    grid-template-columns: 1fr;\n    gap: 14px;\n    margin-top: 10px;\n    padding-top: 10px;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__action {\n    display: grid;\n    gap: 7px;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__meta {\n    flex-direction: column;\n    gap: 1px;\n    margin-bottom: 0;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__meta strong::after {\n    content: none;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__button {\n    min-height: 52px;\n    font-size: 16px;\n  }\n\n  .rmd-cta--direct_offer {\n    margin: 28px 0;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__frame {\n    padding: 18px 17px 19px;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__heading {\n    font-size: 19px;\n    line-height: 1.5;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__eyebrow,\n  .rmd-cta--direct_offer .rmd-cta__body,\n  .rmd-cta--direct_offer .rmd-cta__benefits {\n    display: none;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__action {\n    display: grid;\n    align-items: stretch;\n    justify-content: stretch;\n    gap: 12px;\n    margin-top: 9px;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__meta {\n    margin-bottom: 0;\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__meta strong::after {\n    margin: 0;\n    color: inherit;\n    content: \"\u3002\";\n  }\n\n  .rmd-cta--direct_offer .rmd-cta__button {\n    min-height: 52px;\n    font-size: 15px;\n  }\n}\n\n@container rmd-cta (max-width: 672px) {\n  .rmd-cta--decision_rail .rmd-cta__decision {\n    grid-template-columns: 1fr;\n    gap: 14px;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__action {\n    display: grid;\n    gap: 7px;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__meta {\n    flex-direction: column;\n    gap: 1px;\n    margin-bottom: 0;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__meta strong::after {\n    content: none;\n  }\n\n  .rmd-cta--decision_rail .rmd-cta__button {\n    min-height: 52px;\n    font-size: 16px;\n  }\n}\n\n\/*\n * inline_button: plugin-owned reproduction of the legacy SWELL button\n * (.swell-block-button.blue_.is-style-btn_normal as rendered on remedy-tokyo.co.jp\/media).\n * It does not depend on SWELL classes or CSS variables being present.\n *\/\n.rmd-cta.rmd-cta--inline_button {\n  margin: 32px 0;\n  color: #333;\n  line-height: 1.6;\n  text-align: center;\n}\n\n.rmd-cta--inline_button .rmd-cta__lead,\n.rmd-cta--inline_button .rmd-cta__note {\n  margin: 0;\n  padding: 0;\n  text-align: center;\n  overflow-wrap: anywhere;\n  word-break: normal;\n  word-break: auto-phrase;\n  text-wrap: balance;\n}\n\n.rmd-cta--inline_button .rmd-cta__lead {\n  margin-bottom: 10px;\n  color: #333;\n  font-size: 15px;\n  font-weight: 700;\n  line-height: 1.6;\n}\n\n.rmd-cta--inline_button .rmd-cta__note {\n  margin-top: 8px;\n  color: #555;\n  font-size: 13px;\n  font-weight: 500;\n  line-height: 1.6;\n}\n\n.rmd-cta--inline_button .rmd-cta__button {\n  display: flex;\n  box-sizing: border-box;\n  width: 100%;\n  max-width: 100%;\n  min-height: 56px;\n  margin: 0 auto;\n  align-items: center;\n  justify-content: center;\n  gap: 0.5em;\n  padding: 0.75em 1.5em;\n  color: #000;\n  font-size: 16px;\n  font-weight: 500;\n  letter-spacing: 1px;\n  line-height: 1.5;\n  text-align: center;\n  text-decoration: none;\n  background: #e5d480;\n  border: 2px solid #cbbb6c;\n  border-radius: 0.333em;\n  transition: border-color 140ms ease;\n}\n\n.rmd-cta--inline_button .rmd-cta__button:visited {\n  color: #000;\n}\n\n.rmd-cta--inline_button .rmd-cta__icon {\n  display: block;\n  flex: 0 0 auto;\n  width: 1.1em;\n  height: 1.1em;\n  margin-left: -0.25em;\n  fill: currentColor;\n}\n\n.rmd-cta--inline_button .rmd-cta__label {\n  min-width: 0;\n  overflow-wrap: anywhere;\n  word-break: normal;\n  word-break: auto-phrase;\n  text-wrap: balance;\n}\n\n.rmd-cta--inline_button .rmd-cta__button:focus-visible {\n  outline: 3px solid #000;\n  outline-offset: 3px;\n  border-color: #000;\n}\n\n@container rmd-cta (min-width: 600px) {\n  .rmd-cta--inline_button .rmd-cta__button {\n    width: fit-content;\n    min-width: 64%;\n  }\n}\n\n@media (hover: hover) {\n  .rmd-cta--inline_button .rmd-cta__button:hover {\n    color: #000;\n    background: #e5d480;\n    border-color: #000;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .rmd-cta .rmd-cta__frame::before {\n    transform: none;\n  }\n\n  .rmd-cta .rmd-cta__frame::before,\n  .rmd-cta .rmd-cta__button,\n  .rmd-cta .rmd-cta__arrow {\n    transition: none;\n  }\n\n  .rmd-cta--inline_button .rmd-cta__button {\n    transition: none;\n  }\n}\n<\/style><aside class=\"rmd-cta rmd-cta--inline_button\" aria-label=\"\u30ea\u30e1\u30c7\u30a3\u306e\u30cf\u30a4\u30af\u30e9\u30b9\u8ee2\u8077\u652f\u63f4\u306b\u76f8\u8ac7\u3059\u308b\" data-cta-id=\"article_selection_consult_v2\" data-cta-variant=\"contextual\" data-cta-pattern=\"contextual\" data-copy-id=\"fas_nenshu_s1_early_consult_v1\" data-copy-revision=\"1\" data-copy-hash=\"27a8b774fd0d89b7ab64db8cda0d695ae0bca79f3de4d39a21044f2857884477\" data-copy-identity=\"ci1_b4a95da9537f40e43c92cc9bff890e172bedb3aafee00591ee7694723c4a53e3\" data-copy-source=\"shortcode\" data-cta-layout=\"inline_button\" data-cta-position=\"s1_early\" data-cta-intent=\"selection\" data-cta-service=\"highclass_career\" data-cta-audience=\"consultant\" data-cta-campaign=\"highclass_career\" data-experiment-id=\"fas_nenshu_contextual_cta_20261018\" data-destination-id=\"remedy-search_com_highclass-career\" data-pid=\"18224\">\n  <p class=\"rmd-cta__lead\">\u4f1a\u8a08\u58eb\u67a0\u30fbFA\u7d4c\u9a13\u8005\u67a0\u306a\u3069\u3001\u66f8\u985e\u3092\u51fa\u3059\u67a0\u3068\u898b\u8fbc\u3081\u308b\u8077\u4f4d\u3092\u7d4c\u6b74\u304b\u3089\u898b\u7acb\u3066\u307e\u3059<\/p><a class=\"rmd-cta__button rmd-cta__inline-link\" href=\"https:\/\/remedy-search.com\/highclass-career?utm_source=organic&#038;utm_medium=seo&#038;utm_campaign=highclass_career&#038;utm_content=aid18224__s1_early&#038;utm_term=selection__fas_nenshu_s1_early_consult_v1&#038;entry_article_id=18224&#038;rm_cta_id=article_selection_consult_v2&#038;rm_cta_type=highclass_career&#038;rm_service=highclass_career&#038;rm_audience=consultant&#038;rm_pos=s1_early&#038;rm_slot=s1_early&#038;rm_variant=contextual&#038;rm_pattern=contextual&#038;rm_copy_id=fas_nenshu_s1_early_consult_v1&#038;rm_copy_revision=1&#038;rm_copy_hash=27a8b774fd0d89b7ab64db8cda0d695ae0bca79f3de4d39a21044f2857884477&#038;rm_copy_identity=ci1_b4a95da9537f40e43c92cc9bff890e172bedb3aafee00591ee7694723c4a53e3&#038;rm_layout=inline_button&#038;rm_intent=selection&#038;rm_experiment=fas_nenshu_contextual_cta_20261018&#038;rm_campaign=highclass_career&#038;rm_destination=remedy-search_com_highclass-career\" rel=\"nofollow\"><svg class=\"rmd-cta__icon\" width=\"20\" height=\"20\" viewBox=\"0 0 48 48\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19 2.3C9.1 2.3 1 9.7 1 18.7c0 3.5 1.2 6.7 3.3 9.4l-1.5 6.3c-.2.8.6 1.5 1.4 1.1l6-2.6c2.6 1.3 5.6 2.1 8.8 2.1 9.9 0 18-7.3 18-16.4 0-8.9-8.1-16.3-18-16.3z\"><\/path><path d=\"M43.7 38.1c2.1-2.7 3.3-5.9 3.3-9.4 0-9-8.1-16.4-18-16.4s-18 7.3-18 16.4c0 9 8.1 16.4 18 16.4 3.2 0 6.2-.8 8.8-2.1l6 2.6c.8.3 1.6-.3 1.4-1.1l-1.5-6.4zM15 28.7c0-6.8 6.3-12.4 14-12.4s14 5.5 14 12.4-6.3 12.4-14 12.4-14-5.6-14-12.4z\"><\/path><\/svg><span class=\"rmd-cta__label\">\u81ea\u5206\u306e\u7d4c\u6b74\u3067\u5165\u308c\u308b\u8077\u4f4d\u3092<br class=\"rmd-cta__br\">\u62c5\u5f53\u8005\u3068\u78ba\u304b\u3081\u308b<\/span><\/a><p class=\"rmd-cta__note\">\u5fdc\u52df\u5148\u3092\u6c7a\u3081\u308b\u524d\u306e\u6bb5\u968e\u3067\u3082\u76f8\u8ac7\u3067\u304d\u307e\u3059<\/p>\n<\/aside>\n<script>(function () {\n  var states = [];\n  var scrollQueued = false;\n\n  function emit(name, params) {\n    if (typeof name !== \"string\" || !name) {\n      return false;\n    }\n    if (typeof window.gtag === \"function\") {\n      window.gtag(\"event\", name, params || {});\n      return true;\n    }\n    return false;\n  }\n\n  function copyParams(source) {\n    var target = {};\n    Object.keys(source).forEach(function (key) {\n      target[key] = source[key];\n    });\n    return target;\n  }\n\n  function copyIdentity(el) {\n    var identity = el.dataset.copyIdentity || \"\";\n    return \/^ci1_[a-f0-9]{64}$\/.test(identity) ? identity : \"\";\n  }\n\n  function currentMediaPostId() {\n    if (!window.location) {\n      return \"\";\n    }\n    var match = \/^\\\/media\\\/([1-9]\\d*)\\\/?$\/.exec(window.location.pathname || \"\");\n    return match ? match[1] : \"\";\n  }\n\n  function normalizeArticleIdentity(el) {\n    var postId = currentMediaPostId();\n    if (!postId || !el.dataset) {\n      return;\n    }\n    el.dataset.pid = postId;\n\n    var button = el.querySelector(\".rmd-cta__button\");\n    var href = \"\";\n    if (button) {\n      if (typeof button.getAttribute === \"function\") {\n        href = button.getAttribute(\"href\");\n      }\n    }\n    if (!button || !href || !window.location) {\n      return;\n    }\n    var url;\n    try {\n      url = new URL(href, window.location.href);\n    } catch (_error) {\n      return;\n    }\n    var position = el.dataset.ctaPosition || \"inline\";\n    url.searchParams.set(\"entry_article_id\", postId);\n    url.searchParams.set(\"utm_content\", \"aid\" + postId + \"__\" + position);\n    button.setAttribute(\"href\", url.toString());\n  }\n\n  function paramsFor(el) {\n    var identity = copyIdentity(el);\n    var p = {\n      cta_id: el.dataset.ctaId,\n      cta_variant: el.dataset.ctaVariant,\n      copy_pattern: el.dataset.ctaPattern,\n      copy_id: el.dataset.copyId,\n      copy_revision: el.dataset.copyRevision,\n      copy_hash: el.dataset.copyHash,\n      copy_source: el.dataset.copySource,\n      cta_layout: el.dataset.ctaLayout,\n      cta_position: el.dataset.ctaPosition,\n      cta_intent: el.dataset.ctaIntent,\n      cta_service: el.dataset.ctaService,\n      cta_audience: el.dataset.ctaAudience,\n      cta_campaign: el.dataset.ctaCampaign,\n      rm_campaign: el.dataset.ctaCampaign,\n      experiment_id: el.dataset.experimentId,\n      destination_id: el.dataset.destinationId,\n      copy_identity_available: identity ? 1 : 0\n    };\n    if (identity) {\n      p.copy_identity = identity;\n    }\n    if (el.dataset.pid) {\n      p.post_id = el.dataset.pid;\n      p.entry_article_id = el.dataset.pid;\n    }\n    return p;\n  }\n\n  function articleRootFor(el) {\n    var node = el.parentElement;\n    while (node) {\n      if (typeof node.matches === \"function\") {\n        if (node.matches(\".post_content,.entry-content,.entry__content,article\")) {\n          return node;\n        }\n      }\n      node = node.parentElement;\n    }\n    return null;\n  }\n\n  function isInsideCta(candidate) {\n    var node = candidate.parentElement;\n    while (node) {\n      if (node.classList) {\n        if (node.classList.contains(\"rmd-cta\")) {\n          return true;\n        }\n      }\n      node = node.parentElement;\n    }\n    return false;\n  }\n\n  function nextOutsideCta(root, el, selector) {\n    var seen = false;\n    var found = null;\n    root.querySelectorAll(selector).forEach(function (candidate) {\n      if (found) {\n        return;\n      }\n      if (candidate === el) {\n        seen = true;\n        return;\n      }\n      if (!seen) {\n        return;\n      }\n      if (el.contains(candidate)) {\n        return;\n      }\n      if (isInsideCta(candidate)) {\n        return;\n      }\n      if (candidate.classList.contains(\"rmd-cta\")) {\n        return;\n      }\n      found = candidate;\n    });\n    return found;\n  }\n\n  function nextHeadingIndex(root, heading) {\n    var index = 0;\n    var result = 0;\n    root.querySelectorAll(\"h2,h3\").forEach(function (candidate) {\n      if (isInsideCta(candidate)) {\n        return;\n      }\n      index += 1;\n      if (candidate === heading) {\n        result = index;\n      }\n    });\n    return result;\n  }\n\n  function viewportHeight() {\n    return window.innerHeight || document.documentElement.clientHeight || 0;\n  }\n\n  function scrollTop() {\n    return window.scrollY || window.pageYOffset || 0;\n  }\n\n  function isReached(node, viewportFraction) {\n    if (!node) {\n      return false;\n    }\n    var rect = node.getBoundingClientRect();\n    if (0 > rect.bottom) {\n      return false;\n    }\n    if (rect.top > viewportHeight() * viewportFraction) {\n      return false;\n    }\n    return true;\n  }\n\n  function articleProgress(root) {\n    var rect = root.getBoundingClientRect();\n    var top = scrollTop() + rect.top;\n    var height = rect.height || rect.bottom - rect.top;\n    if (0 >= height) {\n      return 0;\n    }\n    var progress = ((scrollTop() + viewportHeight() - top) \/ height) * 100;\n    if (0 > progress) {\n      return 0;\n    }\n    if (progress > 100) {\n      return 100;\n    }\n    return progress;\n  }\n\n  function emitGuardrail(state, type, value, quality, extra) {\n    \/\/ Guardrail events use only the seven immutable export identities. Keeping\n    \/\/ the funnel payload separate prevents GA4's 25 event-parameter ceiling\n    \/\/ from silently dropping identity fields.\n    var p = {};\n    [\"post_id\", \"cta_id\", \"cta_variant\", \"cta_position\", \"cta_layout\", \"experiment_id\", \"copy_identity\"].forEach(function (key) {\n      if (state.params[key]) {\n        p[key] = state.params[key];\n      }\n    });\n    p.guardrail_type = type;\n    p.guardrail_value = value;\n    p.measurement_quality = quality;\n    if (extra) {\n      Object.keys(extra).forEach(function (key) {\n        p[key] = extra[key];\n      });\n    }\n    var typeCodes = {\n      content_continue: \"cc\",\n      next_section_reach: \"ns\",\n      scroll_depth: \"sd\",\n      post_cta_exit_signal: \"px\",\n      mobile_occupancy: \"mo\"\n    };\n    var qualityCode = quality === \"best_effort\" ? \"b\" : \"o\";\n    var typeCode = typeCodes[type];\n    if (!typeCode || !\/^\\d{1,3}$\/.test(String(value))) {\n      return;\n    }\n    \/\/ GA4 counts filter-only dimensions toward the nine-dimension ceiling.\n    \/\/ Encode guardrail metadata into one eventName so the export needs only\n    \/\/ date + seven CTA identity dimensions + eventName.\n    emit(\"cta_rd_\" + typeCode + \"_\" + value + \"_\" + qualityCode + \"_v1_a1\", p);\n  }\n\n  function mobileOccupancy(state) {\n    state.params.mobile_occupancy_available = 0;\n    if (typeof window.matchMedia !== \"function\") {\n      return null;\n    }\n    if (!window.matchMedia(\"(max-width: 767px)\").matches) {\n      return null;\n    }\n    var height = viewportHeight();\n    if (0 >= height) {\n      return null;\n    }\n    var rect = state.el.getBoundingClientRect();\n    var componentHeight = rect.height || rect.bottom - rect.top;\n    if (0 >= componentHeight) {\n      return null;\n    }\n    var occupancy = Math.round((componentHeight \/ height) * 100);\n    if (0 > occupancy) {\n      occupancy = 0;\n    }\n    if (occupancy > 100) {\n      occupancy = 100;\n    }\n    state.params.mobile_occupancy_available = 1;\n    return occupancy;\n  }\n\n  function evaluateState(state) {\n    if (!state.impressed) {\n      return;\n    }\n\n    var movedAfterImpression = scrollTop() - state.impressionScrollY >= 32;\n    if (!state.continued) {\n      if (state.nextContent) {\n        if (movedAfterImpression) {\n          if (isReached(state.nextContent, 0.85)) {\n            state.continued = true;\n            emitGuardrail(state, \"content_continue\", 1, \"observed\", {\n              continuation_method: \"next_content_reached\"\n            });\n          }\n        }\n      }\n    }\n\n    if (!state.nextSectionReached) {\n      if (state.nextHeading) {\n        if (isReached(state.nextHeading, 0.85)) {\n          state.nextSectionReached = true;\n          emitGuardrail(state, \"next_section_reach\", 1, \"observed\", {\n            next_section_index: state.nextHeadingIndex,\n            next_section_level: state.nextHeading.tagName.toLowerCase()\n          });\n        }\n      }\n    }\n\n    if (state.scrollAvailable) {\n      var progress = articleProgress(state.root);\n      [75, 90].forEach(function (depth) {\n        if (state.depths[depth]) {\n          return;\n        }\n        if (progress >= depth) {\n          state.depths[depth] = true;\n          emitGuardrail(state, \"scroll_depth\", depth, \"observed\", {\n            scroll_depth_percent: depth\n          });\n        }\n      });\n    }\n  }\n\n  function evaluateAll() {\n    scrollQueued = false;\n    states.forEach(evaluateState);\n  }\n\n  function queueEvaluation() {\n    if (scrollQueued) {\n      return;\n    }\n    scrollQueued = true;\n    if (typeof window.requestAnimationFrame === \"function\") {\n      window.requestAnimationFrame(evaluateAll);\n      return;\n    }\n    window.setTimeout(evaluateAll, 16);\n  }\n\n  function scheduleImpression(state) {\n    var el = state.el;\n    if (el.dataset.rmdImpressed) {\n      return;\n    }\n    window.clearTimeout(el.rmdImpressionTimer);\n    el.rmdImpressionTimer = window.setTimeout(function () {\n      if (el.dataset.rmdImpressed) {\n        return;\n      }\n      confirmImpression(state);\n    }, 1000);\n  }\n\n  function confirmImpression(state) {\n    var el = state.el;\n    if (el.dataset.rmdImpressed) {\n      return;\n    }\n    window.clearTimeout(el.rmdImpressionTimer);\n    el.dataset.rmdImpressed = \"1\";\n    state.impressed = true;\n    state.impressionScrollY = scrollTop();\n    var occupancy = mobileOccupancy(state);\n    emit(\"cta_impression\", state.params);\n    if (occupancy !== null) {\n      emitGuardrail(state, \"mobile_occupancy\", occupancy, \"observed\");\n    }\n    evaluateState(state);\n  }\n\n  function cancelImpression(el) {\n    window.clearTimeout(el.rmdImpressionTimer);\n  }\n\n  function initState(el) {\n    normalizeArticleIdentity(el);\n    var detectedRoot = articleRootFor(el);\n    var root = detectedRoot || document.body;\n    var nextContent = detectedRoot\n      ? nextOutsideCta(root, el, \".rmd-cta,h2,h3,p,ul,ol,table,blockquote\")\n      : null;\n    var nextHeading = detectedRoot\n      ? nextOutsideCta(root, el, \".rmd-cta,h2,h3\")\n      : null;\n    var p = paramsFor(el);\n    p.content_continuation_available = nextContent ? 1 : 0;\n    p.next_section_available = nextHeading ? 1 : 0;\n    p.scroll_guardrail_available = detectedRoot ? 1 : 0;\n    p.post_cta_exit_available = nextContent ? 1 : 0;\n    p.mobile_occupancy_available = 0;\n    return {\n      el: el,\n      root: root,\n      params: p,\n      nextContent: nextContent,\n      nextHeading: nextHeading,\n      nextHeadingIndex: nextHeadingIndex(root, nextHeading),\n      scrollAvailable: Boolean(detectedRoot),\n      impressed: false,\n      clicked: false,\n      continued: false,\n      nextSectionReached: false,\n      exitSignaled: false,\n      impressionScrollY: 0,\n      depths: {}\n    };\n  }\n\n  function init() {\n    var nodes = document.querySelectorAll(\".rmd-cta\");\n    nodes.forEach(function (el) {\n      if (el.dataset.rmdInit) {\n        return;\n      }\n      el.dataset.rmdInit = \"1\";\n      var state = initState(el);\n      states.push(state);\n      if (\"IntersectionObserver\" in window) {\n        var io = new IntersectionObserver(function (entries) {\n          entries.forEach(function (entry) {\n            if (entry.isIntersecting) {\n              el.classList.add(\"rmd-cta--visible\");\n              if (entry.intersectionRatio >= 0.5) {\n                scheduleImpression(state);\n                return;\n              }\n            }\n            cancelImpression(el);\n          });\n        }, { threshold: [0, 0.5, 1] });\n        io.observe(el);\n      } else {\n        el.classList.add(\"rmd-cta--visible\");\n        scheduleImpression(state);\n      }\n      var button = el.querySelector(\".rmd-cta__button\");\n      if (button) {\n        button.addEventListener(\"click\", function () {\n          \/\/ A click is definitive proof of exposure. Emit its impression first\n          \/\/ when the one-second visibility timer has not fired yet.\n          confirmImpression(state);\n          state.clicked = true;\n          emit(\"cta_click\", state.params);\n        });\n      }\n    });\n\n    window.addEventListener(\"scroll\", queueEvaluation, { passive: true });\n    window.addEventListener(\"resize\", queueEvaluation);\n    window.addEventListener(\"pagehide\", function () {\n      states.forEach(function (state) {\n        if (!state.impressed) {\n          return;\n        }\n        if (state.clicked) {\n          return;\n        }\n        if (state.continued) {\n          return;\n        }\n        if (state.nextSectionReached) {\n          return;\n        }\n        if (!state.nextContent) {\n          return;\n        }\n        if (state.exitSignaled) {\n          return;\n        }\n        state.exitSignaled = true;\n        emitGuardrail(state, \"post_cta_exit_signal\", 1, \"best_effort\", {\n          exit_signal: \"pagehide_before_continue\",\n          transport_type: \"beacon\"\n        });\n      });\n    });\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\"DOMContentLoaded\", init);\n  } else {\n    init();\n  }\n})();\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\uff09\u306f\u3001M&amp;A\u3001\u4e8b\u696d\u518d\u751f\u3001\u4e0d\u6b63\u8abf\u67fb\u3068\u3044\u3063\u305f\u4f01\u696d\u306e\u91cd\u5927\u306a\u5c40\u9762\u3067\u3001<span class=\"swl-marker mark_yellow\">\u8ca1\u52d9\u3068\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6<\/span>\u3068\u3057\u3066\u52a9\u8a00\u3059\u308b\u4ed5\u4e8b\u3067\u3059\u3002\u8cb7\u53ce\u3059\u308b\u5074\u30fb\u58f2\u308b\u5074\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u4ea4\u6e09\u3092\u9032\u3081\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u8ca1\u52d9\u3092\u8abf\u3079\u308b\u3001\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u3001\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u308b\u3068\u3044\u3063\u305f\u5de5\u7a0b\u3092\u5206\u696d\u3067\u62c5\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u62c5\u3044\u624b\u306f\u5927\u304d\u304f2\u7a2e\u985e\u3067\u3059\u30021\u3064\u306fBig4\u3068\u547c\u3070\u308c\u308b\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u30b0\u30eb\u30fc\u30d7\u306eFAS\u3067\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u540c\u3058\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u307e\u3059\u3002\u3082\u30461\u3064\u306f\u72ec\u7acb\u7cfb\u306eFAS\u3067\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u3088\u3046\u306b<span class=\"swl-marker mark_yellow\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4ef2\u4ecb\u3068FA<\/span>\u306e\u4e21\u65b9\u3092\u6271\u3046\u30d5\u30a1\u30fc\u30e0\u3082\u3042\u308a\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u306eM&amp;A\u90e8\u9580\u3084M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3082\u540c\u3058\u53d6\u5f15\u306b\u95a2\u308f\u308a\u307e\u3059\u304c\u3001\u4ef2\u4ecb\u306f\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u9593\u3092\u53d6\u308a\u6301\u3064\u5f79\u5272\u3067\u3001FAS\u3068\u306f\u7acb\u5834\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u306e\u5b9a\u7fa9\u3084\u4ed5\u4e8b\u306e\u6d41\u308c\u3092\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/2062\/\">FAS\u306e\u696d\u754c\u6982\u8981\u3068M&amp;A\u4ef2\u4ecb\u3068\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u305f\u8a18\u4e8b<\/a>\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u8a18\u4e8b\u3067\u6271\u3046\u306e\u306f\u3001\u5e74\u53ce\u306b\u95a2\u308f\u308b\u69cb\u9020\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u696d\u754c\u6982\u8981<\/h3>\n\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><tbody><tr><th>\u4e3b\u306a\u30b5\u30fc\u30d3\u30b9<\/th><td>M&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3001\u4e8b\u696d\u518d\u751f\u3001\u4e0d\u6b63\u8abf\u67fb<\/td><\/tr><tr><th>\u56fd\u5185\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5e02\u5834<\/th><td>7,987\u5104\u5186\uff082024\u5e74\uff09<\/td><\/tr><tr><th>\u56fd\u5185\u306eM&amp;A\u4ef6\u6570<\/th><td>5,115\u4ef6\uff082025\u5e74\u30012\u5e74\u9023\u7d9a\u3067\u904e\u53bb\u6700\u591a\uff09<\/td><\/tr><tr><th>Big4\u7cfbFAS<\/th><td>\u5408\u540c\u4f1a\u793e\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\uff09\u3001PwC\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3001KPMG FAS\u3001EY\u30b9\u30c8\u30e9\u30c6\u30b8\u30fc\u30fb\u30a2\u30f3\u30c9\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff08EY-Parthenon\uff09<\/td><\/tr><tr><th>\u72ec\u7acb\u7cfbFAS\u306e\u4f8b<\/th><td>\u5c71\u7530\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3001\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aM&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba \u534a\u671f\u5831\u544a\u66f8\uff082026\u5e745\u6708\u63d0\u51fa\u3001\u30ec\u30b3\u30d5\u30c7\u30fc\u30bf\u96c6\u8a08\uff09\u3001\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8 2025\u5e7412\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff08IDC Japan\u8abf\u3079\uff09\u3001\u5c71\u7530\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 2026\u5e743\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3001\u5404\u793e\u516c\u5f0f\u30b5\u30a4\u30c8\u3002<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Big4\u7cfb\u306f\u76e3\u67fb\u6cd5\u4eba\u3068\u540c\u3058\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3057\u3001\u30c7\u30ed\u30a4\u30c8\u306e\u63a1\u7528\u60c5\u5831\u306f<span class=\"swl-marker mark_yellow\">100\u540d\u3092\u8d85\u3048\u308b\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u5c02\u9580\u90e8\u968a<\/span>\u3092\u64c1\u3059\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u72ec\u7acb\u7cfb\u3067\u306f\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u6848\u4ef6\u306e5\u5272\u3092\u4e2d\u5c0f\u4f01\u696d\u306e\u4ef2\u4ecb\u30014\u5272\u3092\u4e2d\u5805\u30fb\u4e0a\u5834\u4f01\u696d\u306eFA\u3068\u8aac\u660e\u3059\u308b\u306a\u3069\u3001\u30d5\u30a1\u30fc\u30e0\u3054\u3068\u306b\u6848\u4ef6\u306e\u69cb\u6210\u304c\u306f\u3063\u304d\u308a\u9055\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u306e\u4e3b\u89815\u5206\u91ce\u3068\u5165\u53e3\u306b\u306a\u308b\u7d4c\u6b74<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u306b\u8ee2\u8077\u3059\u308b\u3068\u304d\u3001\u6700\u521d\u306b\u6c7a\u3081\u308b\u306e\u306f\u5fdc\u52df\u3059\u308b\u30d5\u30a1\u30fc\u30e0\u3088\u308a<span class=\"swl-marker mark_yellow\">\u5fdc\u52df\u3059\u308b\u5206\u91ce\uff08\u90e8\u9580\uff09<\/span>\u3067\u3059\u3002Big4\u7cfb\u306f\u90e8\u9580\u3054\u3068\u306b\u63a1\u7528\u3057\u3066\u3044\u3066\u3001\u6c42\u3081\u308b\u524d\u8077\u304c\u90e8\u9580\u306b\u3088\u3063\u3066\u9055\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306fKPMG FAS\u306e\u516c\u5f0f\u6c42\u4eba\u3092\u4e2d\u5fc3\u306b\u30015\u3064\u306e\u5206\u91ce\u304c\u305d\u308c\u305e\u308c\u3069\u306e\u7d4c\u6b74\u3092\u5165\u53e3\u306b\u3057\u3066\u3044\u308b\u304b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>M&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\uff08\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff09<\/li>\n<li>\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\uff09<\/li>\n<li>\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09<\/li>\n<li>\u4e8b\u696d\u518d\u751f\uff08\u30bf\u30fc\u30f3\u30a2\u30e9\u30a6\u30f3\u30c9\uff09<\/li>\n<li>\u4e0d\u6b63\u8abf\u67fb\uff08\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\uff09<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">1. M&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\uff08\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u3044\u624b\u3084\u58f2\u308a\u624b\u306b\u52a9\u8a00\u3057\u3001\u76f8\u624b\u63a2\u3057\u304b\u3089\u6761\u4ef6\u4ea4\u6e09\u3001\u5951\u7d04\u307e\u3067\u3092\u652f\u63f4\u3059\u308b\u5206\u91ce\u3067\u3059\u3002KPMG FAS\u306eCorporate Finance\u306f\u3001\u5171\u901a\u306e\u5fdc\u52df\u8981\u4ef6\u306b7\u3064\u306e\u8077\u52d9\u9818\u57df\u30673\u5e74\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u7d4c\u9a13\u30014\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3001\u30d3\u30b8\u30cd\u30b9\u9042\u884c\u53ef\u80fd\u306a\u82f1\u8a9e\u529b\u3001PC\u30b9\u30ad\u30eb\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u8077\u4f4d\u5225\u3067\u306f\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc\u30fb\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306fM&amp;A\u6848\u4ef6\u306e\u5b9f\u884c\u7d4c\u9a13\u304c\u5fc5\u9808\u3001\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306f7\u8077\u52d9\u306e\u3044\u305a\u308c\u304b\u306e\u7d4c\u9a13\u3092\u300c\u671b\u307e\u3057\u3044\u300d\u3068\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u529b\u3092\u5fc5\u9808\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5171\u901a\u8981\u4ef6\u3068\u8077\u4f4d\u5225\u8981\u4ef6\u3092\u4f75\u305b\u3066\u8aad\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u53ce\u5bfe\u8c61\u306e\u4f1a\u793e\u306e\u8ca1\u52d9\u3092\u8abf\u3079\u3001\u53ce\u76ca\u529b\u3084\u96a0\u308c\u305f\u8ca0\u50b5\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5206\u91ce\u3067\u3059\u3002KPMG FAS\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u90e8\u9580\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u8cc7\u683c\u3068<span class=\"swl-marker mark_yellow\">Big4\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u52e4\u52d9\u7d4c\u9a13<\/span>\u306e\u4e21\u65b9\u3092\u6761\u4ef6\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u540c\u6c42\u4eba\u306f\u3055\u3089\u306b4\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3001\u82f1\u8a9e\u529b\uff08\u30d3\u30b8\u30cd\u30b9\u7d4c\u9a13\u304c\u5c11\u306a\u304f\u3066\u3082\u53ef\uff09\u3001PC\u30b9\u30ad\u30eb\u3092\u6761\u4ef6\u306b\u6319\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cb7\u53ce\u4fa1\u683c\u3084\u682a\u5f0f\u306e\u4fa1\u5024\u3092\u7b97\u5b9a\u3057\u3001\u6839\u62e0\u3092\u307e\u3068\u3081\u308b\u5206\u91ce\u3067\u3059\u3002KPMG FAS\u3067\u306f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u306e\u8077\u52d9\u306b\u542b\u307e\u308c\u3001\u5165\u53e3\u306e7\u8077\u52d9\u306b\u3082<span class=\"swl-marker mark_yellow\">\u4f01\u696d\u30fb\u4e8b\u696d\u4fa1\u5024\u8a55\u4fa1<\/span>\u304c\u6319\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u30c7\u30ed\u30a4\u30c8\u306f\u8a55\u4fa1\u306e\u5c02\u9580\u90e8\u968a\u3092\u7f6e\u3044\u3066\u304a\u308a\u3001\u8ca1\u52d9\u30e2\u30c7\u30eb\u3092\u7d44\u3093\u3060\u7d4c\u9a13\u3084\u3001\u4e8b\u696d\u4f1a\u793e\u3067\u6295\u8cc7\u5224\u65ad\u306e\u8cc7\u6599\u3092\u4f5c\u3063\u305f\u7d4c\u9a13\u304c\u8a71\u306e\u8d77\u70b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u4e8b\u696d\u518d\u751f\uff08\u30bf\u30fc\u30f3\u30a2\u30e9\u30a6\u30f3\u30c9\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u696d\u7e3e\u304c\u60aa\u5316\u3057\u305f\u4f01\u696d\u306e\u518d\u751f\u8a08\u753b\u3092\u7acb\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u8abf\u6574\u3092\u652f\u3048\u308b\u5206\u91ce\u3067\u3059\u3002KPMG FAS\u306e\u4e8b\u696d\u518d\u751f\u90e8\u9580\u306f\u3001\u9280\u884c\u306e\u6cd5\u4eba\u5411\u3051\u696d\u52d9\u3084\u4e8b\u696d\u4f1a\u793e\u3067\u306e\u539f\u52473\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3001Big4\u76e3\u67fb\u6cd5\u4eba\u3067\u539f\u52473\u5e74\u4ee5\u4e0a\u50cd\u3044\u305f\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u6a5f\u95a2\u672c\u90e8\u3067\u306e\u518d\u751f\u696d\u52d9\u306a\u3069\u3092\u5165\u53e3\u3068\u3057\u3066\u6319\u3052\u307e\u3059\u3002<span class=\"swl-marker mark_yellow\">\u9280\u884c\u54e1\u306e\u7d4c\u9a13\u304c\u8981\u4ef6\u306b\u76f4\u63a5\u66f8\u304b\u308c\u3066\u3044\u308b<\/span>\u306e\u304c\u3053\u306e\u5206\u91ce\u306e\u7279\u5fb4\u3067\u3001\u52df\u96c6\u306f\u30b8\u30e5\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u304b\u3089\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u307e\u3067\u5e45\u5e83\u3044\u8077\u4f4d\u306b\u308f\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u4e0d\u6b63\u8abf\u67fb\uff08\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u6b63\u3084\u4e0d\u7965\u4e8b\u306e\u8abf\u67fb\u3001\u518d\u767a\u9632\u6b62\u306e\u4f53\u5236\u3065\u304f\u308a\u3092\u652f\u63f4\u3059\u308b\u5206\u91ce\u3067\u3059\u3002KPMG FAS\u306eForensic\u52df\u96c6\u306f\u3001\u5165\u793e\u5f8c\u306b\u5168\u54e1\u304cKPMG Forensic &amp; Risk Advisory\u3078\u51fa\u5411\u3059\u308b\u6761\u4ef6\u3067\u3001\u672c\u7c4d\u306fKPMG FAS\u3067\u3059\u3002\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u4f1a\u8a08\u58eb\u306f\u65e5\u672c\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u30fb\u76e3\u67fb\u7d4c\u9a133\u5e74\u4ee5\u4e0a\u30fb4\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u304c\u5fdc\u52df\u6761\u4ef6\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u7d4c\u9a13\u8005\u3001\u307e\u305f\u306f\u5927\u624bIT\u30fb\u30e1\u30fc\u30ab\u30fc\u30fb\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u5728\u7c4d\u3057\u3066\u9ad8\u3044\u696d\u52d9\u9042\u884c\u80fd\u529b\u3092\u6301\u3064\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305d\u308c\u306b\u52a0\u3048\u30014\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3068\u3001\u9ad8\u5ea6\u306a\u82f1\u8a9e\u529b\u30fb\u30c7\u30fc\u30bf\u5206\u6790\u3084\u7d71\u8a08\u30fb\u696d\u754c\u7279\u6709\u306e\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u30fb\u4e0a\u5834\u4f01\u696d\u7b49\u3067\u306e\u7d4c\u74063\u5e74\u4ee5\u4e0a\u306e\u3044\u305a\u308c\u304b\u304c\u5fc5\u8981\u3067\u3059\u3002IT\u30fb\u30b5\u30a4\u30d0\u30fc\u9818\u57df\u306e\u52df\u96c6\u3082\u3042\u308a\u3001<span class=\"swl-marker mark_yellow\">\u4f1a\u8a08\u4ee5\u5916\u306e\u5c02\u9580\u8077<\/span>\u306b\u3082\u5165\u53e3\u304c\u3042\u308b\u5206\u91ce\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d4c\u6b74\u5225\u306b\u898b\u305fFAS\u8ee2\u8077\u306e\u96e3\u6613\u5ea6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u3078\u306e\u8ee2\u8077\u306e\u96e3\u6613\u5ea6\u306f\u3001\u30d5\u30a1\u30fc\u30e0\u306e\u540d\u524d\u3088\u308a<span class=\"swl-marker mark_yellow\">\u5fdc\u52df\u3059\u308b\u5206\u91ce\u306e\u8981\u4ef6\u306b\u81ea\u5206\u306e\u7d4c\u6b74\u304c\u5f53\u3066\u306f\u307e\u308b\u304b<\/span>\u3068\u3001\u3069\u306e\u8077\u4f4d\u3067\u5165\u308d\u3046\u3068\u3059\u308b\u304b\u306e2\u70b9\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u5206\u91ce\u3054\u3068\u306e\u5fdc\u52df\u8981\u4ef6\u306f\u4e0a\u306e\u5404\u9805\u76ee\u306b\u3001\u524d\u8077\u306e\u7d4c\u9a13\u3068\u5165\u793e\u8077\u4f4d\u306e\u7d44\u307f\u5408\u308f\u305b\u306f\u5f8c\u534a\u306e\u300cFAS\u696d\u754c\u306e\u8077\u4f4d\u3068\u5e74\u53ce\u306e\u6c7a\u307e\u308a\u65b9\u300d\u306e\u8868\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5\u3064\u306e\u5206\u91ce\u306e\u3046\u3061\u3001\u81ea\u5206\u306e\u524d\u8077\u304c\u8981\u4ef6\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u5206\u91ce\u304c\u898b\u3064\u304b\u308c\u3070\u3001\u305d\u308c\u304c\u6700\u521d\u306e\u5fdc\u52df\u5019\u88dc\u3067\u3059\u3002FAS\u306e\u6c42\u4eba\u3092\u5206\u91ce\u3084\u8077\u4f4d\u540d\u3067\u7d5e\u308a\u8fbc\u3080\u3068\u3001\u540c\u3058\u5206\u91ce\u3067\u3082\u30d5\u30a1\u30fc\u30e0\u3054\u3068\u306b\u6c42\u3081\u308b\u5b9f\u884c\u7d4c\u9a13\u3084\u82f1\u8a9e\u306e\u6c34\u6e96\u304c\u9055\u3046\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"rm-jsf rm-jsf--pos-inline\" data-ds-tone=\"white\" data-ds-version=\"remedy-hr-ds-1\">\n    <form class=\"rm-jsf__form\" method=\"GET\" action=\"https:\/\/app.remedy-tokyo.co.jp\/\" referrerpolicy=\"origin-when-cross-origin\" data-rm-jsf data-initial='{&quot;ind&quot;:&quot;2&quot;,&quot;occ&quot;:&quot;3&quot;,&quot;company&quot;:&quot;&quot;,&quot;kw&quot;:&quot;&quot;,&quot;annual&quot;:&quot;&quot;}'>\n                        <header class=\"rm-jsf__header\">\n                        <p class=\"rm-jsf__title\">FAS\u30fbM&amp;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u306e\u6c42\u4eba\u3092\u63a2\u3059<\/p>\n                                <\/header>\n        \n                    \n            \n                        <div class=\"rm-jsf__row\">\n                <label class=\"rm-jsf__row-label\" for=\"rm-jsf-ind-18224-i1\">\u696d\u7a2e<\/label>\n                <div class=\"rm-jsf__row-control rm-jsf__row-control--select\">\n                    <select id=\"rm-jsf-ind-18224-i1\" name=\"industryIds\" class=\"rm-jsf__select\" data-tracked data-field=\"ind\" required>\n                        <option value=\"\">\u6307\u5b9a\u306a\u3057<\/option>\n                                                <option value=\"1\">M&amp;A\u4ef2\u4ecb<\/option>\n                                                <option value=\"2\" selected>FAS<\/option>\n                                                <option value=\"3\">\u30b3\u30f3\u30b5\u30eb\u30fb\u76e3\u67fb\u6cd5\u4eba<\/option>\n                                                <option value=\"4\">\u5efa\u8a2d\u30fb\u4e0d\u52d5\u7523<\/option>\n                                                <option value=\"5\">PE\u30fbVC<\/option>\n                                                <option value=\"6\">\u4e0d\u52d5\u7523\u30d5\u30a1\u30f3\u30c9<\/option>\n                                                <option value=\"7\">IT\u30fb\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8<\/option>\n                                                <option value=\"8\">\u88fd\u9020<\/option>\n                                                <option value=\"9\">\u91d1\u878d<\/option>\n                                                <option value=\"10\">\u4eba\u6750\u30fb\u6559\u80b2<\/option>\n                                                <option value=\"11\">\u305d\u306e\u4ed6<\/option>\n                                            <\/select>\n                <\/div>\n            <\/div>\n            \n            \n                    \n                        <p id=\"rm-jsf-notice-18224-i1\" class=\"rm-jsf__notice\">\n            <span class=\"rm-jsf__notice-icon\" aria-hidden=\"true\">\u2139<\/span><span class=\"rm-jsf__notice-body\">\u30ea\u30e1\u30c7\u30a3\u304c\u6271\u3046<strong>\u30cf\u30a4\u30af\u30e9\u30b9\u306e\u975e\u516c\u958b\u30dd\u30b8\u30b7\u30e7\u30f3<\/strong>\u3092\u3001\u5e74\u53ce\u30fb\u8077\u7a2e\u3067\u7d5e\u308a\u8fbc\u3093\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br>\u7d4c\u6b74\u3092\u767b\u9332\u3055\u308c\u305f\u65b9\u306b\u306f\u3001\u5408\u81f4\u3059\u308b\u30dd\u30b8\u30b7\u30e7\u30f3\u306e\u30b9\u30ab\u30a6\u30c8\u304c\u5c4a\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span>\n        <\/p>\n        \n                <input type=\"hidden\" name=\"utm_source\" value=\"remedy_media\">\n                <input type=\"hidden\" name=\"utm_medium\" value=\"article_form\">\n                <input type=\"hidden\" name=\"utm_campaign\" value=\"industry\">\n                <input type=\"hidden\" name=\"utm_content\" value=\"post_18224\">\n                <input type=\"hidden\" name=\"utm_term\" value=\"fas\">\n                <input type=\"hidden\" name=\"rm_pos\" value=\"inline\">\n                <input type=\"hidden\" name=\"rm_variant\" value=\"v2\">\n                <input type=\"hidden\" name=\"rm_default\" value=\"\" data-fill=\"default\">\n                <input type=\"hidden\" name=\"rm_filter\" value=\"\" data-fill=\"filter\">\n        \n        <div class=\"rm-jsf__actions\">\n            <button type=\"submit\" class=\"rm-jsf__submit\" data-ds-button data-ds-button-variant=\"primary\"\n                aria-describedby=\"rm-jsf-notice-18224-i1\"                aria-label=\"\u6c42\u4eba\u3092\u691c\u7d22\u3059\u308b\uff08\u5225\u30b5\u30a4\u30c8\u306b\u79fb\u52d5\uff09\">\u6c42\u4eba\u3092\u691c\u7d22\u3059\u308b<\/button>\n                        <small class=\"rm-jsf__submit-sub\">\u9077\u79fb\u5148\u3067\u5e74\u53ce\u30fb\u8077\u7a2e\u304b\u3089\u7d5e\u308a\u8fbc\u3081\u307e\u3059<\/small>\n                    <\/div>\n    <\/form>\n<\/div>\n        \n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u3067\u50cd\u304f4\u3064\u306e\u7279\u5fb4<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306e\u4e8b\u696d\u518d\u751f\u30fb\u4e0d\u6b63\u8abf\u67fb\u90e8\u9580\u306e\u52df\u96c6\u306f\u5e74\u4ff8\u3068\u5e741\u56de\u306e\u696d\u7e3e\u8cde\u4e0e\u3001AGS\u306eFA\u52df\u96c6\u306f\u6708\u7d66\u3068\u5e742\u56de\u306e\u8cde\u4e0e\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u652f\u7d66\u5358\u4f4d\u3084\u6642\u9593\u5916\u624b\u5f53\u306e\u6271\u3044\u306f\u3001\u52df\u96c6\u4f8b\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5e74\u4ff8\u5236\u30fb\u6708\u7d66\u5236\u3068\u8cde\u4e0e\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u52df\u96c6\u4f8b\u3067\u6bd4\u3079\u308b<\/li>\n<li>\u6642\u9593\u5916\u306e\u6271\u3044\u304c\u6c42\u4eba\u3054\u3068\u306b\u9055\u3046<\/li>\n<li>\u4e0a\u5834FAS2\u793e\u306e\u5e73\u5747\u52e4\u7d9a\u5e74\u6570\u306f\u5168\u56fd\u5e73\u5747\u3088\u308a\u77ed\u3044<\/li>\n<li>M&amp;A\u306e\u5de5\u7a0b\u7d4c\u9a13\u306f\u3001FAS\u3068\u96a3\u63a5\u696d\u754c\u306e\u9593\u3067\u884c\u304d\u6765\u3067\u304d\u308b<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5e74\u4ff8\u5236\u30fb\u6708\u7d66\u5236\u3068\u8cde\u4e0e\u306e\u7d44\u307f\u5408\u308f\u305b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306e\u4e8b\u696d\u518d\u751f\u30fb\u4e0d\u6b63\u8abf\u67fb\u90e8\u9580\u306f\u3001\u5e74\u4ff8\u5236\u306b\u5e741\u56de\u306e\u696d\u7e3e\u8cde\u4e0e\u3092\u52a0\u3048\u308b\u5f62\u3092\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001M&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306e\u52df\u96c6\u306f\u6708\u984d\u7d66\u4e0e\u3092\u57fa\u306b\u3057\u305f\u56fa\u5b9a\u5e74\u53ce\u3068\u6210\u7d04\u9023\u52d5\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3067\u3059\u3002\u56fa\u5b9a\u90e8\u5206\u3068\u5909\u52d5\u90e8\u5206\u304c\u4f55\u306b\u9023\u52d5\u3059\u308b\u304b\u3092\u3001\u5fdc\u52df\u3059\u308b\u6c42\u4eba\u540c\u58eb\u3067\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u6642\u9593\u5916\u306e\u6271\u3044\u304c\u6c42\u4eba\u3054\u3068\u306b\u9055\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306eFA\u52df\u96c6\u306f\u30014\u3064\u306e\u5e74\u53ce\u30ec\u30f3\u30b8\u306b\u5bfe\u3057\u3066<span class=\"swl-marker mark_yellow\">\u6b8b\u696d\u4ee3\u3092\u5225\u9014\u652f\u7d66<\/span>\u3059\u308b\u3068\u660e\u8a18\u3057\u3066\u3044\u307e\u3059\u3002KPMG FAS\u306e\u65b0\u5352\u30fb\u65b0\u4f1a\u8a08\u58eb\u5411\u3051M&amp;A\u30fb\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u52df\u96c6\u306f\u3001\u57fa\u672c\u5e74\u4ff8600\u4e07\u5186\u301c\u306b\u56fa\u5b9a\u6b8b\u696d\u624b\u5f5350\u6642\u9593\u76f8\u5f53\u5206\u3092\u542b\u307f\u3001\u8d85\u904e\u5206\u306f\u5225\u9014\u652f\u7d66\u3059\u308b\u6761\u4ef6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u4e0a\u5834FAS2\u793e\u306e\u5e73\u5747\u52e4\u7d9a\u5e74\u6570\u306f\u5168\u56fd\u5e73\u5747\u3088\u308a\u77ed\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5e73\u5747\u52e4\u7d9a\u5e74\u6570\u306f\u3001\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c3.2\u5e74\u3001\u5c71\u7530\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u304c7.2\u5e74\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u7d71\u8a08\u3067\u306f1\u5e74\u3092\u901a\u3058\u3066\u52e4\u52d9\u3057\u305f\u4eba\u306e\u5e73\u5747\u52e4\u7d9a\u5e74\u6570\u304c12.5\u5e74\uff08\u4ee4\u548c7\u5e74\u5206\uff09\u3067\u3001\u3053\u306e2\u793e\u306f<span class=\"swl-marker mark_yellow\">\u3069\u3061\u3089\u3082\u3053\u308c\u3092\u5927\u304d\u304f\u4e0b\u56de\u308a\u307e\u3059<\/span>\u3002\u305f\u3060\u3057\u3001\u4e2d\u9014\u63a1\u7528\u3067\u4eba\u54e1\u3092\u5897\u3084\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u5165\u793e\u3057\u3066\u9593\u3082\u306a\u3044\u4eba\u304c\u591a\u3044\u3076\u3093\u5e73\u5747\u52e4\u7d9a\u5e74\u6570\u306f\u77ed\u304f\u51fa\u307e\u3059\u3002\u6570\u5b57\u3060\u3051\u3067\u306f\u5b9a\u7740\u306e\u60aa\u3055\u304b\u63a1\u7528\u306e\u591a\u3055\u304b\u3092\u898b\u5206\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u9762\u63a5\u3067\u300c\u540c\u3058\u90e8\u9580\u306e\u4e2d\u9014\u5165\u793e\u8005\u306f\u3001\u5165\u793e\u5f8c\u3069\u306e\u304f\u3089\u3044\u5728\u7c4d\u3057\u3001\u3069\u306e\u8077\u4f4d\u307e\u3067\u4e0a\u304c\u3063\u3066\u3044\u307e\u3059\u304b\u300d\u3068\u805e\u3044\u3066\u304a\u304f\u306e\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. M&amp;A\u306e\u5de5\u7a0b\u7d4c\u9a13\u306f\u3001FAS\u3068\u96a3\u63a5\u696d\u754c\u306e\u9593\u3067\u884c\u304d\u6765\u3067\u304d\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u306f\u3001\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u306eM&amp;A\u95a2\u9023\u696d\u52d9\u3084\u4e8b\u696d\u4f1a\u793e\u306e\u6295\u8cc7\u5be9\u67fb\u3082\u5165\u53e3\u306b\u6570\u3048\u3066\u3044\u307e\u3059\u3002FAS\u304b\u3089\u4e8b\u696d\u4f1a\u793e\u306b\u79fb\u308a\u3001\u518d\u3073FAS\u306b\u623b\u308b\u4f8b\u3082\u3042\u308a\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5165\u793e\u4e8b\u4f8b\u3067\u306f\u3001Big4\u306710\u5e74FA\u3092\u7d4c\u9a13\u3057\u4e8b\u696d\u4f1a\u793e\u3092\u7d4c\u3066\u5165\u793e\u3057\u305f45\u6b73\u306e\u793e\u54e1\u304c\u4e0a\u5834\u4f01\u696d\u306e\u8cb7\u3044\u624bFA\u3092\u4e3b\u62c5\u5f53\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u4f8b\u3067\u3082\u3001<span class=\"swl-marker mark_yellow\">\u8a55\u4fa1\u306e\u8ef8\u306f\u696d\u754c\u540d\u3088\u308a\u62c5\u5f53\u3057\u305f\u5de5\u7a0b<\/span>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u306e\u5e02\u5834\u52d5\u5411\u3068\u5c06\u6765\u6027<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u306e\u4ed5\u4e8b\u91cf\u3092\u5de6\u53f3\u3059\u308bM&amp;A\u306e\u4ef6\u6570\u306f\u5897\u3048\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002\u30ec\u30b3\u30d5\u30c7\u30fc\u30bf\u306e\u96c6\u8a08\u3067\u306f\u3001\u56fd\u5185\u4f01\u696d\u304c\u95a2\u308f\u308bM&amp;A\u306f2025\u5e74\u306b5,115\u4ef6\u3068\u306a\u308a\u3001<span class=\"swl-marker mark_yellow\">2\u5e74\u9023\u7d9a\u3067\u904e\u53bb\u6700\u591a<\/span>\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f\u30022026\u5e741\u301c3\u6708\u30821,295\u4ef6\u3068\u524d\u5e74\u540c\u671f\u30929.6%\u4e0a\u56de\u308a\u3001\u91d1\u984d\u306f12\u51463,883\u5104\u5186\u306b\u9054\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u6307\u6a19<\/th><th>\u6642\u671f<\/th><th>\u6570\u5024<\/th><th>\u524d\u5e74\u6bd4<\/th><\/tr><\/thead><tbody><tr><td>\u56fd\u5185\u4f01\u696d\u304c\u95a2\u308f\u308bM&amp;A\u4ef6\u6570<\/td><td>2024\u5e74<\/td><td>4,700\u4ef6<\/td><td>+17.1%<\/td><\/tr><tr><td>\u56fd\u5185\u4f01\u696d\u304c\u95a2\u308f\u308bM&amp;A\u4ef6\u6570<\/td><td><b>2025\u5e74<\/b><\/td><td><b>5,115\u4ef6<\/b><\/td><td>+8.8%<\/td><\/tr><tr><td>\u56fd\u5185\u4f01\u696d\u304c\u95a2\u308f\u308bM&amp;A\u4ef6\u6570<\/td><td>2026\u5e741\u301c3\u6708<\/td><td>1,295\u4ef6<\/td><td>+9.6%\uff08\u524d\u5e74\u540c\u671f\u6bd4\uff09<\/td><\/tr><tr><td>\u767b\u9332\u652f\u63f4\u6a5f\u95a2\u306b\u3088\u308b\u4e2d\u5c0fM&amp;A\u4ef6\u6570<\/td><td>2023\u5e74\u5ea6\u21922024\u5e74\u5ea6<\/td><td>4,681\u4ef6\u21924,940\u4ef6<\/td><td>\u7d04+5.5%<\/td><\/tr><tr><td>\u56fd\u5185\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5e02\u5834<\/td><td>2024\u5e74<\/td><td>7,987\u5104\u5186<\/td><td>+10.8%<\/td><\/tr><tr><td>\u56fd\u5185\u30d3\u30b8\u30cd\u30b9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5e02\u5834\uff08\u898b\u8fbc\u307f\uff09<\/td><td>2029\u5e74<\/td><td>1\u51462,832\u5104\u5186<\/td><td>2024\u301c2029\u5e74\u306e\u5e74\u5e73\u57479.9%<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aM&amp;A\u30ad\u30e3\u30d4\u30bf\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba \u534a\u671f\u5831\u544a\u66f8\uff082025\u5e745\u6708\u30fb2026\u5e745\u6708\u63d0\u51fa\u3001\u30ec\u30b3\u30d5\u30c7\u30fc\u30bf\u96c6\u8a08\u3068\u4e2d\u5c0f\u4f01\u696d\u5e81\u306e\u516c\u8868\u8cc7\u6599\u3092\u5f15\u7528\uff09\u3001\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8 2025\u5e7412\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff08IDC Japan\u8abf\u3079\uff09\u3002<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30ed\u30f3\u30c6\u30a3\u30a2\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e2025\u5e7412\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306f\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u4e8b\u696d\u306e\u4eba\u54e1\u304c\u3001<span class=\"swl-marker mark_yellow\">\u4eba\u54e1\u9069\u6b63\u5316\u306b\u3088\u3063\u306661\u540d\u6e1b\u5c11<\/span>\u3057\u305f\u3068\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002\u5e02\u5834\u5168\u4f53\u306e\u6848\u4ef6\u4ef6\u6570\u3068\u3001\u5404\u6cd5\u4eba\u306e\u63a1\u7528\u30fb\u7d44\u7e54\u306e\u52d5\u304d\u306f\u5225\u306e\u60c5\u5831\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c7\u30ed\u30a4\u30c8\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u306e\u73fe\u5728\u306e\u63a1\u7528\u5143\u306f\u3001<span class=\"swl-marker mark_yellow\">\u5408\u540c\u4f1a\u793e\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4<\/span>\u3067\u3059\u3002\u65b0\u5352FA\u52df\u96c6\u3067\u306f\u30a2\u30ca\u30ea\u30b9\u30c8\u3092\u521d\u4efb\u30e9\u30f3\u30af\u3068\u3057\u3001\u521d\u5e74\u5ea6\u57fa\u672c\u5e74\u4ff8550\u4e07\u5186\u3092\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u672c\u793e\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306f\u3001\u7d66\u4e0e\u6c34\u6e96\u3092\u8907\u6570\u5e74\u306b\u308f\u305f\u308a\u5f15\u304d\u4e0a\u3052\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u8a3c\u5238\u4f1a\u793e\u306eM&amp;A\u90e8\u9580\u3082\u5019\u88dc\u306b\u3059\u308b\u5834\u5408\u306f\u3001FAS\u3068\u540c\u3058\u62c5\u5f53\u5de5\u7a0b\u3067\u3001\u56fa\u5b9a\u7d66\u3068\u8cde\u4e0e\u306e\u63d0\u793a\u6761\u4ef6\u3092\u6bd4\u3079\u308b\u3068\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u306e\u52b4\u50cd\u74b0\u5883\u30fb\u50cd\u304d\u65b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG\u306eCF\u306f\u5b9f\u50cd7\u6642\u9593\u3067\u5bfe\u8c61\u8077\u4f4d\u306b\u30d5\u30ec\u30c3\u30af\u30b9\u3001AGS\u306eFA\u306f\u6a19\u6e968\u6642\u9593\u306e\u30d5\u30eb\u30d5\u30ec\u30c3\u30af\u30b9\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u5bfe\u8c61\u306e\u52df\u96c6<\/th><th>\u52e4\u52d9\u6642\u9593\u30fb\u30d5\u30ec\u30c3\u30af\u30b9<\/th><th>\u305d\u306e\u307b\u304b\u306e\u516c\u958b\u6761\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>KPMG FAS Corporate Finance<\/td><td>9:15\u301c17:15\u3001\u4f11\u61a91\u6642\u9593\u30fb\u5b9f\u50cd7\u6642\u9593\u3002\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff0f\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306f\u30d5\u30ec\u30c3\u30af\u30b9\u30bf\u30a4\u30e0<\/td><td>\u571f\u65e5\u795d\u3001\u5e74\u672b\u5e74\u59cb\u3001\u5275\u7acb\u8a18\u5ff5\u65e5\u3001\u6709\u7d66\u30fb\u7279\u5225\u30fb\u6176\u5f14\u4f11\u6687\u3002\u8a66\u7528\u539f\u52473\u304b\u6708\u3001\u9069\u6027\u3092\u5224\u65ad\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3055\u3089\u306b3\u304b\u6708\u5ef6\u9577<\/td><\/tr><tr><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0 FA\u4e8b\u696d\u90e8<\/td><td>\u30d5\u30eb\u30d5\u30ec\u30c3\u30af\u30b9\u3001\u6a19\u6e968\u6642\u9593<\/td><td>\u6b8b\u696d\u4ee3\u5225\u9014\u652f\u7d66\u3002\u6642\u9593\u5916\u306f\u5e73\u5747\u670810\u6642\u9593\u7a0b\u5ea6\u3001\u5728\u5b85\u306f\u90311\u301c2\u65e5\u7a0b\u5ea6\u3002\u8a66\u9a13\u4f11\u6687\u306f\u8a66\u9a13\u65e5\uff0b12\u65e5\u9593<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aKPMG FAS\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u516c\u5f0f\u63a1\u7528\u60c5\u5831\u3002\u78ba\u8a8d\u65e5\u306f2026\u5e7411\u67085\u65e5\u3067\u3059\u3002<\/figcaption><\/figure>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">\u50cd\u304d\u65b9\u3092\u898b\u6975\u3081\u308b\u306b\u306f\u3001\u9762\u63a5\u3067\u300c\u914d\u5c5e\u4e88\u5b9a\u30c1\u30fc\u30e0\u306e\u76f4\u8fd1\u306e\u7e41\u5fd9\u671f\u306f\u3044\u3064\u3067\u3001\u305d\u306e\u6642\u671f\u306e\u50cd\u304d\u65b9\u306f\u3069\u3046\u3060\u3063\u305f\u304b\u300d\u300c\u30d5\u30ec\u30c3\u30af\u30b9\u3084\u5728\u5b85\u52e4\u52d9\u3092<span class=\"swl-marker mark_yellow\">\u5b9f\u969b\u306b\u4f7f\u3048\u3066\u3044\u308b\u8077\u4f4d<\/span>\u306f\u3069\u3053\u307e\u3067\u304b\u300d\u3092\u805e\u304f\u306e\u304c\u5177\u4f53\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f11\u6687\u5236\u5ea6\u3082\u6c42\u4eba\u3054\u3068\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u8a66\u9a13\u65e5\u306b\u52a0\u3048\u306612\u65e5\u9593\u306e<span class=\"swl-marker mark_yellow\">\u8a66\u9a13\u4f11\u6687<\/span>\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u8cc7\u683c\u306e\u52c9\u5f37\u3092\u7d9a\u3051\u306a\u304c\u3089\u50cd\u304d\u305f\u3044\u4eba\u306f\u3001\u4f11\u6687\u306e\u65e5\u6570\u3060\u3051\u3067\u306a\u304f\u3001\u8a66\u9a13\u524d\u306b\u6848\u4ef6\u304b\u3089\u5916\u308c\u3089\u308c\u308b\u904b\u7528\u304b\u3069\u3046\u304b\u3082\u78ba\u304b\u3081\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u306e\u8077\u4f4d\u3068\u5e74\u53ce\u306e\u6c7a\u307e\u308a\u65b9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306eCorporate Finance\u306f\u7d4c\u9a13\u30fb\u80fd\u529b\u3092\u8003\u616e\u3057\u305f\u5e74\u4ff8\u5236\u3067\u3059\u3002Strategy\u90e8\u9580\u306f\u30b8\u30e5\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u304b\u3089\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u307e\u3067\u3001T&amp;R\u90e8\u9580\u306f\u30b8\u30e5\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u304b\u3089\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u307e\u3067\u3092\u52df\u96c6\u3057\u3066\u3044\u307e\u3059\u3002\u30c7\u30ed\u30a4\u30c8\u306f\u521d\u4efb\u30e9\u30f3\u30af\u3092\u300c\u30a2\u30ca\u30ea\u30b9\u30c8\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5fdc\u52df\u6642\u306f\u3001\u5de5\u7a0b\u7d4c\u9a13\u30fb\u8cc7\u683c\u30fb\u82f1\u8a9e\u529b\u306e3\u3064\u3092\u3001\u5e0c\u671b\u8077\u7a2e\u30fb\u8077\u4f4d\u306e\u8981\u4ef6\u3078\u5bfe\u5fdc\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n<div class=\"c-scrollHint sp_\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"sp\" class=\"wp-block-table min_width20_\"><table style=\"--table-width:600px;\"><thead><tr><th>\u524d\u8077\u30fb\u5c02\u9580\u306e\u4f8b<\/th><th>\u52df\u96c6\u3055\u308c\u308b\u8077\u52d9<\/th><th>\u52df\u96c6\u306b\u8a18\u8f09\u3055\u308c\u305f\u8077\u4f4d\u30fb\u5f79\u5272<\/th><th>\u5bfe\u5fdc\u3059\u308b\u5fdc\u52df\u6761\u4ef6<\/th><\/tr><\/thead><tbody><tr><td>Big4\u76e3\u67fb\u6cd5\u4eba\u306e\u7d4c\u9a13\u3068\u4f1a\u8a08\u8cc7\u683c\u30fb\u77e5\u8b58<\/td><td>KPMG FAS Transaction Services<\/td><td>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff0f\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<\/td><td>\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u8a66\u9a13\u5408\u683c\u8005\u30fb\u5916\u56fd\u4f1a\u8a08\u58eb\u30fb\u4f1a\u8a08\u306e\u80cc\u666f\u3092\u6301\u3064MBA\u7b49\u306e\u540c\u7b49\u8cc7\u683c\u77e5\u8b58\u3068\u3001Big4\u76e3\u67fb\u6cd5\u4eba\u306e\u52e4\u52d9\u7d4c\u9a13\u30024\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3001\u82f1\u8a9e\u3001PC\u30b9\u30ad\u30eb\u3082\u5fc5\u8981<\/td><\/tr><tr><td>\u9280\u884c\u306e\u6cd5\u4eba\u5411\u3051\u696d\u52d9\u30fb\u4e8b\u696d\u4f1a\u793e\u306e\u7d4c\u9a13<\/td><td>KPMG FAS\u4e8b\u696d\u518d\u751f<\/td><td>\u90e8\u9580\u306e\u52df\u96c6\u8077\u4f4d\u306f\u30b8\u30e5\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u301c\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/td><td>\u91d1\u878d\u6a5f\u95a2\u306e\u6cd5\u4eba\u5411\u3051\u696d\u52d9\u307e\u305f\u306f\u4e8b\u696d\u4f1a\u793e\u3067\u539f\u52473\u5e74\u4ee5\u4e0a\u306a\u3069\u3001\u8077\u6b745\u533a\u5206\u306e\u3044\u305a\u308c\u304b\u30024\u5e74\u5236\u5927\u5b66\u5352\u4ee5\u4e0a\u3001\u8ad6\u7406\u601d\u8003\u30fb\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u7b49<\/td><\/tr><tr><td>\u4e8b\u696d\u4f1a\u793e\u306e\u7d4c\u55b6\u4f01\u753b\u30fb\u6295\u8cc7\u5be9\u67fb\u306a\u3069<\/td><td>KPMG FAS Corporate Finance<\/td><td>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<\/td><td>7\u8077\u52d9\u9818\u57df\u306e\u5171\u901a\u6761\u4ef6\u306b\u52a0\u3048\u3001\u8077\u4f4d\u5225\u3067\u306f\u3044\u305a\u308c\u304b\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u671b\u307e\u3057\u304f\u3001\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e\u304c\u5fc5\u9808<\/td><\/tr><tr><td>\u8a3c\u5238\u30fbFA\u3067\u6848\u4ef6\u3092\u5b9f\u884c\u3057\u305f\u7d4c\u9a13<\/td><td>KPMG FAS Corporate Finance<\/td><td>\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff0f\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc<\/td><td>7\u8077\u52d9\u9818\u57df\u306e\u5171\u901a\u6761\u4ef6\u306b\u52a0\u3048\u3001M&amp;A\u6848\u4ef6\u306e\u30a8\u30b0\u30bc\u30ad\u30e5\u30fc\u30b7\u30e7\u30f3\u7d4c\u9a13\u304c\u5fc5\u9808<\/td><\/tr><tr><td>M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u3067\u306e\u5b9f\u52d9\u7d4c\u9a132\u5e74\u4ee5\u4e0a<\/td><td>AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u4ef2\u4ecb\u7d4c\u9a13\u8005\u52df\u96c6<\/td><td>\u4ef2\u4ecb\u6848\u4ef6\u306e\u30a4\u30f3\u30c1\u30e3\u30fc\u30b8<\/td><td>\u4ef2\u4ecb\u4f1a\u793e\u3067\u5b9f\u52d92\u5e74\u4ee5\u4e0a\u3002\u62c5\u5f53\u306f\u30bd\u30fc\u30b7\u30f3\u30b0\u3088\u308a\u30a8\u30b0\u30bc\u30ad\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u4e2d\u5fc3<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u51fa\u6240\uff1aKPMG FAS\u3001\u5408\u540c\u4f1a\u793e\u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4\u3001AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u516c\u5f0f\u63a1\u7528\u60c5\u5831\u306e\u5fdc\u52df\u8981\u4ef6\u3092\u3082\u3068\u306b\u7de8\u96c6\u90e8\u304c\u6574\u7406\u3002<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff1a\u5206\u6790\u3068\u8cc7\u6599\u4f5c\u6210\u3092\u62c5\u3046\u5165\u53e3\u306e\u8077\u4f4d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u4f4d\u8005\u3068\u7d44\u3093\u3067\u3001\u5206\u6790\u3084\u8cc7\u6599\u306e\u4f5c\u6210\u3092\u62c5\u3046\u5165\u53e3\u306e\u8077\u4f4d\u3067\u3059\u3002KPMG FAS\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u306f\u3001\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306b7\u8077\u52d9\u306e\u3044\u305a\u308c\u304b\u306e\u7d4c\u9a13\u3092\u300c\u671b\u307e\u3057\u3044\u300d\u3068\u3057\u3001<span class=\"swl-marker mark_yellow\">\u30d3\u30b8\u30cd\u30b9\u30ec\u30d9\u30eb\u306e\u82f1\u8a9e<\/span>\u3092\u5fc5\u9808\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u672a\u7d4c\u9a13\u304b\u3089\u5165\u308b\u6e96\u5099\u306f<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/13608\/\">FAS\u672a\u7d4c\u9a13\u8005\u306e\u8ee2\u8077\u6e96\u5099\u3092\u307e\u3068\u3081\u305f\u8a18\u4e8b<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\uff1a\u5de5\u7a0b\u3092\u4efb\u3055\u308c\u308b\u5b9f\u52d9\u306e\u4e2d\u5fc3<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u8a55\u4fa1\u306e\u5de5\u7a0b\u3092\u4efb\u3055\u308c\u3001\u5b9f\u52d9\u306e\u4e2d\u5fc3\u3092\u62c5\u3046\u8077\u4f4d\u3067\u3059\u3002KPMG FAS\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u3067\u306f\u3001\u3053\u306e\u8077\u4f4d\u304b\u3089<span class=\"swl-marker mark_yellow\">\u6848\u4ef6\u306e\u5b9f\u884c\u7d4c\u9a13\u304c\u5fc5\u9808<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u3084\u9280\u884c\u3067\u6570\u5e74\u50cd\u3044\u305f\u4eba\u304cFAS\u306b\u79fb\u308b\u5834\u5408\u3001\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3068\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u306e\u3069\u3061\u3089\u3067\u63a1\u7528\u3055\u308c\u308b\u304b\u304c\u3001\u5165\u793e\u6642\u306e\u63d0\u793a\u984d\u3092\u5206\u3051\u308b\u6700\u521d\u306e\u5206\u304b\u308c\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff1a\u6848\u4ef6\u5168\u4f53\u3092\u7ba1\u7406\u3057\u9867\u5ba2\u3068\u5411\u304d\u5408\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6848\u4ef6\u306e\u9032\u884c\u3001\u30e1\u30f3\u30d0\u30fc\u306e\u7ba1\u7406\u3001\u9867\u5ba2\u3068\u306e\u6298\u885d\u3092\u53d7\u3051\u6301\u3064\u8077\u4f4d\u3067\u3059\u3002KPMG FAS\u306f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u90e8\u9580\u3067\u300c\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc\u300d\u3092\u52df\u96c6\u3057\u3001\u4e8b\u696d\u518d\u751f\u90e8\u9580\u3067\u306fFA\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u7d4c\u9a13\u8005\u3092\u5165\u53e3\u306b\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u4e2d\u9014\u3067<span class=\"swl-marker mark_yellow\">\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3068\u3057\u3066\u5165\u308b\u306b\u306f<\/span>\u3001\u6848\u4ef6\u3092\u4e3b\u5c0e\u3057\u305f\u5b9f\u7e3e\u3092\u5177\u4f53\u7684\u306b\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u4ee5\u4e0a\uff1aStrategy\u3067\u306f\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3082\u52df\u96c6<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306eStrategy\u90e8\u9580\u306f\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3092\u542b\u3081\u3066\u52df\u96c6\u3057\u3066\u3044\u307e\u3059\u3002Strategy &amp; Value Creation\u306e\u8077\u52d9\u306f\u3001\u7d4c\u55b6\u30fb\u4e8b\u696d\u6226\u7565\u3001BDD\u30fb\u4e8b\u696d\u8a08\u753b\u3001\u58f2\u4e0a\u5411\u4e0a\u30fb\u30b3\u30b9\u30c8\u524a\u6e1b\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6539\u5584\u306e\u652f\u63f4\u3067\u3059\u3002\u90e8\u9580\u306e\u52df\u96c6\u8077\u4f4d\u3068\u3001\u3053\u306e\u3088\u3046\u306a\u5177\u4f53\u7684\u306a\u652f\u63f4\u9818\u57df\u304c\u5c02\u9580\u6027\u3092\u7d50\u3073\u4ed8\u3051\u308b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8077\u4f4d\u306e\u540d\u524d\u306f\u540c\u3058\u3067\u3082\u3001\u4efb\u3055\u308c\u308b\u7bc4\u56f2\u306f\u30d5\u30a1\u30fc\u30e0\u3068\u90e8\u9580\u3067\u5909\u308f\u308a\u307e\u3059\u3002\u6c42\u4eba\u7968\u306e\u8077\u4f4d\u540d\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u5165\u793e\u5f8c\u306b\u4e3b\u62c5\u5f53\u3059\u308b\u5de5\u7a0b\u3068\u3001\u6b21\u306e\u8077\u4f4d\u306b\u4e0a\u304c\u308b\u305f\u3081\u306b\u6c42\u3081\u3089\u308c\u308b\u6210\u679c\u3092\u9762\u63a5\u3067\u78ba\u304b\u3081\u3066\u304a\u304f\u3068\u3001\u5165\u793e\u5f8c\u306e\u305a\u308c\u3092\u9632\u3052\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u3067\u5e74\u53ce\u3092\u4e0a\u3052\u308b3\u3064\u306e\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u3067\u5e74\u53ce\u3092\u4e0a\u3052\u308b\u9053\u306f\u3001\u5165\u793e\u6642\u306e\u8077\u4f4d\u3001\u8cc7\u683c\u3001\u696d\u614b\u306e\u9078\u3073\u65b9\u306e\u3044\u305a\u308c\u304b\u3092\u52d5\u304b\u3059\u3053\u3068\u3067\u3059\u3002\u6607\u683c\u3092\u5f85\u3064\u3088\u308a\u5148\u306b\u3001\u8ee2\u8077\u306e\u6642\u70b9\u3067\u52d5\u304b\u305b\u308b\u8981\u7d20\u304b\u3089\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5165\u793e\u6642\u306e\u8077\u4f4d\u3092\u4e00\u6bb5\u4e0a\u3067\u6c7a\u3081\u308b<\/li>\n<li>\u8cc7\u683c\u3067\u5165\u53e3\u3092\u5909\u3048\u308b<\/li>\n<li>\u8a3c\u5238\u4f1a\u793e\u3084PE\u30d5\u30a1\u30f3\u30c9\u306a\u3069\u96a3\u63a5\u696d\u614b\u3078\u79fb\u308b<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u5165\u793e\u6642\u306e\u8077\u4f4d\u3092\u4e00\u6bb5\u4e0a\u3067\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">KPMG FAS\u306eCorporate Finance\u3067\u306f\u3001\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u30fb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u5019\u88dc\u306b\u6848\u4ef6\u306e\u5b9f\u884c\u7d4c\u9a13\u3092\u6c42\u3081\u307e\u3059\u3002\u8077\u52d9\u7d4c\u6b74\u66f8\u306b\u306f\u3001\u62c5\u5f53\u671f\u9593\u3068\u6848\u4ef6\u898f\u6a21\u3001\u4e3b\u62c5\u5f53\u3057\u305f\u5de5\u7a0b\u3001\u4f5c\u6210\u3057\u305f\u6210\u679c\u7269\u3092\u5177\u4f53\u7684\u306b\u793a\u3057\u307e\u3059\u3002<span class=\"swl-marker mark_yellow\">\u7d4c\u9a13\u5e74\u6570\u3068\u4efb\u3055\u308c\u305f\u5f79\u5272\u3092\u7d50\u3073\u4ed8\u3051\u308b<\/span>\u66f8\u304d\u65b9\u306f<a href=\"https:\/\/remedy-tokyo.co.jp\/media\/10938\/\">FAS\u306e\u8077\u52d9\u7d4c\u6b74\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u305f\u8a18\u4e8b<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u8cc7\u683c\u3067\u5165\u53e3\u3092\u5909\u3048\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">AGS\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u67a0\u306f\u3001<span class=\"swl-marker mark_yellow\">\u8cc7\u683c\u3068\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u52e4\u52d9\u7d4c\u9a133\u5e74\u4ee5\u4e0a<\/span>\u3092\u6761\u4ef6\u306b\u5e74\u53ce700\u301c1,000\u4e07\u5186\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u672a\u7d4c\u9a13\u67a0\u306e500\u301c700\u4e07\u5186\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u793e\u4f1a\u4eba\u7d4c\u9a133\u5e74\u4ee5\u4e0a\u3068\u3001M&amp;A\u52a9\u8a00\u3092\u5c02\u9580\u306b\u3059\u308b\u610f\u6b32\u304c\u5bfe\u8c61\u3067\u3059\u3002\u30c7\u30ed\u30a4\u30c8\u306e\u8ad6\u6587\u5f0f\u8a66\u9a13\u5408\u683c\u8005\u52df\u96c6\u306f\u3001\u4f1a\u8a08\u58eb\u767b\u9332\u524d\u3082\u5bfe\u8c61\u3068\u3057\u3001\u4e2d\u9014\u6271\u3044\u306f\u5e74\u4ff8600\u4e07\u5186\u4ee5\u4e0a\u30fb\u524d\u8077\u8003\u616e\u3001\u65b0\u5352\u6271\u3044\u306f\u521d\u5e74\u5ea6\u57fa\u672c\u5e74\u4ff8550\u4e07\u5186\u30fb\u670833\u6642\u9593\u306e\u524d\u6255\u3044\u6b8b\u696d\u3092\u542b\u3080\u6761\u4ef6\u3067\u3059\u3002\u65b0\u5352\u6271\u3044\u306f\u3001\u5fdc\u52df\u6642\u70b9\u30672028\u5e743\u6708\u307e\u3067\u306b4\u5e74\u5236\u5927\u5b66\u30fb\u5927\u5b66\u9662\u3092\u5352\u696d\u898b\u8fbc\u307f\u306e\u4eba\u3001\u307e\u305f\u306f2025\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u5352\u696d\u3057\u6b63\u898f\u96c7\u7528\u306e\u5c31\u696d\u7d4c\u9a13\u304c\u306a\u3044\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u8a3c\u5238\u4f1a\u793e\u3084PE\u30d5\u30a1\u30f3\u30c9\u306a\u3069\u96a3\u63a5\u696d\u614b\u3078\u79fb\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">FAS\u3067\u6848\u4ef6\u306e\u5b9f\u884c\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u3042\u3068\u3001\u8a3c\u5238\u4f1a\u793e\u306eM&amp;A\u90e8\u9580\u3084PE\u30d5\u30a1\u30f3\u30c9\u3078\u79fb\u308b\u4eba\u3082\u3044\u307e\u3059\u3002\u4e09\u7530\u8a3c\u5238\u306e\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u6848\u4ef6\u306e\u57f7\u884c\u8077\u306f\u3001\u57fa\u672c\u5e74\u4ff8700\u4e07\u301c2,000\u4e07\u5186\u306b\u8cde\u4e0e\u3092\u52a0\u3048\u308b\u6761\u4ef6\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a4\u30f3\u30c6\u30b0\u30e9\u30eb\u682a\u5f0f\u4f1a\u793e\uff082025\u5e7412\u6708\u671f\uff09\u306e\u5e73\u5747\u5e74\u53ce\u306f2136\u4e07\u5186\u3067\u3059\u3002\u4e0a\u5834\u3059\u308bPE\u30d5\u30a1\u30f3\u30c9\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8f09\u308b\u5024\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u79fb\u3063\u305f\u5148\u3067\u306f<span class=\"swl-marker mark_yellow\">\u6c42\u3081\u3089\u308c\u308b\u5f79\u5272\u304c\u5909\u308f\u308a\u307e\u3059<\/span>\u3002\u52a9\u8a00\u8005\u304b\u3089\u6295\u8cc7\u3059\u308b\u5074\u3001\u6848\u4ef6\u3092\u53d6\u3063\u3066\u304f\u308b\u5074\u306b\u56de\u308b\u305f\u3081\u3001\u5e74\u53ce\u3060\u3051\u3067\u306a\u304f\u4ed5\u4e8b\u306e\u4e2d\u8eab\u304c\u81ea\u5206\u306b\u5408\u3046\u304b\u3092\u898b\u3066\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u8ee2\u8077\u3067\u5e74\u53ce\u304c\u4e0b\u304c\u308b\u5834\u5408\u3067\u3059\u3002AGS\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u52df\u96c6\u3067\u306f\u3001\u672a\u7d4c\u9a13\u8005\u306e\u67a0\u306e\u30ec\u30f3\u30b8\u304c\u4f1a\u8a08\u58eb\u3084FA\u7d4c\u9a13\u8005\u306e\u67a0\u3088\u308a\u4f4e\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9280\u884c\u3084\u4e8b\u696d\u4f1a\u793e\u3067\u9ad8\u3044\u51e6\u9047\u3092\u5f97\u3066\u3044\u308b\u4eba\u304c\u672a\u7d4c\u9a13\u306e\u67a0\u3067\u5165\u308b\u3068\u3001<span class=\"swl-marker mark_yellow\">\u4e00\u6642\u7684\u306b\u4e0b\u304c\u308b\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u5165\u793e\u5f8c\u306e\u6607\u683c\u306e\u76ee\u5b89\u3084\u3001\u524d\u8077\u306e\u7d4c\u9a13\u3092\u8077\u4f4d\u306e\u5224\u65ad\u306b\u3069\u3053\u307e\u3067\u53cd\u6620\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u3092\u3001\u6761\u4ef6\u63d0\u793a\u306e\u524d\u306b\u78ba\u304b\u3081\u3066\u304a\u304f\u3068\u5224\u65ad\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">FAS\u696d\u754c\u306e\u9078\u8003\u5bfe\u7b56\u3068\u76f8\u8ac7\u6e96\u5099<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u5f0f\u6c42\u4eba\u306e\u5fdc\u52df\u8981\u4ef6\u3092\u8aad\u307f\u3001\u81ea\u5206\u306e\u7d4c\u9a13\u3092\u5206\u91ce\u3068\u8077\u4f4d\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u3053\u308d\u307e\u3067\u306f\u3001\u3053\u306e\u8a18\u4e8b\u306e\u8868\u3092\u4f7f\u3048\u3070\u81ea\u5206\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u5fdc\u52df\u5148\u30921\u301c2\u793e\u306b\u7d5e\u308a\u3001\u8077\u52d9\u7d4c\u6b74\u66f8\u3092\u66f8\u304d\u59cb\u3081\u308b\u3068\u3053\u308d\u307e\u3067\u306a\u3089\u3001\u4e00\u4eba\u3067\u6e96\u5099\u3067\u304d\u308b\u4eba\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u304c\u5f79\u306b\u7acb\u3064\u306e\u306f\u3001\u516c\u958b\u60c5\u5831\u3060\u3051\u3067\u306f\u6c7a\u3081\u304d\u308c\u306a\u3044\u5834\u9762\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001Big4\u7cfb\u306e\u3069\u306e\u90e8\u9580\u306a\u3089\u30b7\u30cb\u30a2\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3067\u901a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3001\u8907\u6570\u306e\u5185\u5b9a\u3067\u63d0\u793a\u8077\u4f4d\u3068\u6642\u9593\u5916\u306e\u6271\u3044\u304c\u305d\u308d\u3063\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u3069\u3046\u6bd4\u3079\u308b\u304b\u3001\u3068\u3044\u3063\u305f\u5224\u65ad\u3067\u3059\u3002\u30ea\u30e1\u30c7\u30a3\u306fGoogle\u53e3\u30b3\u30df\u3067<span class=\"swl-marker mark_yellow\">5.0\u70b9\u6e80\u70b9\u4e2d4.9\u70b9<\/span>\uff08104\u4ef6\u30012026\u5e746\u6708\u6642\u70b9\uff09\u306e\u8a55\u4fa1\u3092\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3067\u3001FAS\u3092\u542b\u3080\u30b3\u30f3\u30b5\u30eb\u30fb\u91d1\u878d\u9818\u57df\u306e\u8ee2\u8077\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/remedy-tokyo.co.jp\/media\/16849\/\">FAS\u306e\u8ee2\u8077\u96e3\u6613\u5ea6\u3092\u7d4c\u6b74\u5225\u306b\u89e3\u8aac\u3057\u305f\u8a18\u4e8b<\/a>\u3067\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u6d3b\u7528\uff1a\u90e8\u9580\u3054\u3068\u306e\u4e8b\u60c5\u306b\u8a73\u3057\u3044\u62c5\u5f53\u8005\u3092\u9078\u3076<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Big4\u7cfbFAS\u306f\u90e8\u9580\u5358\u4f4d\u3067\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6cd5\u4eba\u540d\u3060\u3051\u3067\u6c42\u4eba\u3092\u63a2\u3059\u3068\u3001\u81ea\u5206\u306e\u7d4c\u9a13\u306b\u5408\u3046\u90e8\u9580\u3092\u898b\u843d\u3068\u3057\u307e\u3059\u3002\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001<span class=\"swl-marker 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