{"id":17811,"date":"2026-10-09T11:06:56","date_gmt":"2026-10-09T02:06:56","guid":{"rendered":"https:\/\/aibashiro.jp\/contents\/?p=17811"},"modified":"2026-10-09T11:06:56","modified_gmt":"2026-10-09T02:06:56","slug":"what-is-goodwill","status":"publish","type":"post","link":"https:\/\/aibashiro.jp\/contents\/what-is-goodwill\/","title":{"rendered":"\u306e\u308c\u3093\u3068\u306f\uff1f\u682a\u3067\u306e\u308c\u3093\u3092\u307f\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u306e\u308c\u3093\u3063\u3066\u3069\u3093\u306a\u610f\u5473\u306a\u3093\u3060\u308d\u3046\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3063\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/p>\n<p>M&amp;A\u306e\u30cb\u30e5\u30fc\u30b9\u3067\u306e\u308c\u3093\u3068\u3044\u3046\u8a00\u8449\u3092\u307f\u304b\u3051\u305f\u3082\u306e\u306e\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u610f\u5473\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u304b\u3089\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u306e\u308c\u3093\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6295\u8cc7\u5bb6\u304c\u306e\u308c\u3093\u3067\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3053\u3068\u3082\u3054\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a 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href=\"https:\/\/aibashiro.jp\/contents\/financial-results-summary\/\">\u6c7a\u7b97\u77ed\u4fe1\u306e\u898b\u65b9\u306f\uff1f\u6c7a\u7b97\u77ed\u4fe1\u3067\u78ba\u8a8d\u3059\u3079\u304d\u4e3b\u8981\u6570\u5b57\u306e\u610f\u5473\u3082\u89e3\u8aac<\/a><\/p>\n<h2>\u306e\u308c\u3093\u30fb\u8ca0\u306e\u306e\u308c\u3093\u306e\u8a08\u7b97\u4f8b<\/h2>\n<p>\u306e\u308c\u3093\u30fb\u8ca0\u306e\u306e\u308c\u3093\u306f\u300c\u8cb7\u53ce\u4fa1\u984d\u2212\u76f8\u624b\u4f01\u696d\u306e\u7d14\u8cc7\u7523\uff08\u6642\u4fa1\uff09\u300d\u3068\u3044\u3046\u30b7\u30f3\u30d7\u30eb\u306a\u5f15\u304d\u7b97\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u7d50\u679c\u304c\u30d7\u30e9\u30b9\u306a\u3089\u306e\u308c\u3093\u3001\u30de\u30a4\u30ca\u30b9\u306a\u3089\u8ca0\u306e\u306e\u308c\u3093\u306b\u533a\u5206\u3055\u308c\u308b\u3001\u3068\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u9805\u76ee<\/td>\n<td>\u306e\u308c\u3093\u306e\u4f8b<\/td>\n<td>\u8ca0\u306e\u306e\u308c\u3093\u306e\u4f8b<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u53ce\u4fa1\u984d<\/td>\n<td>8\u5104\u5186<\/td>\n<td>4\u5104\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u624b\u4f01\u696d\u306e\u7d14\u8cc7\u7523<\/td>\n<td 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GAAP\uff09\u3067\u3082\u3001\u516c\u958b\u4f01\u696d\u306b\u3064\u3044\u3066\u306fIFRS\u3068\u540c\u3058\u304f\u3001\u306e\u308c\u3093\u306e\u898f\u5247\u7684\u306a\u511f\u5374\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u5e741\u56de\u306e\u6e1b\u640d\u30c6\u30b9\u30c8\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u5b9a\u6027\u7684\u8a55\u4fa1\u306b\u3088\u3063\u3066\u8a73\u7d30\u306a\u30c6\u30b9\u30c8\u3092\u7701\u7565\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9a\u6027\u7684\u8a55\u4fa1\u3068\u306f\u3001\u6570\u5024\u306e\u8a08\u7b97\u3067\u306f\u306a\u304f\u4e8b\u696d\u74b0\u5883\u306a\u3069\u306e\u72b6\u6cc1\u304b\u3089\u5224\u65ad\u3059\u308b\u3001\u7c21\u6613\u7684\u306a\u30c1\u30a7\u30c3\u30af\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7d30\u304b\u306a\u624b\u9806\u306b\u9055\u3044\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5927\u67a0\u306fIFRS\u3068\u540c\u3058\u300c\u975e\u511f\u5374\u30fb\u6e1b\u640d\u30c6\u30b9\u30c8\u578b\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/aibashiro.jp\/contents\/cr00053\/\">\u6c7a\u7b97\u767a\u8868\u304c\u682a\u4fa1\u306b\u4e0e\u3048\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u3068\u306f\uff1f\u30c8\u30ec\u30fc\u30c9\u6210\u529f\u306e\u305f\u3081\u306b\u62bc\u3055\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/a><\/p>\n<h2>\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u306f<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u306b\u3064\u3044\u3066\u3001\u6295\u8cc7\u521d\u5fc3\u8005\u304c\u307e\u305a\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u30443\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u306f<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u306e\u308c\u3093\u306e\u511f\u5374\u65b9\u6cd5<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u524d\u7ae0\u3067\u3082\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3084\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u958b\u4f01\u696d\u306f\u3001\u306e\u308c\u3093\u306e\u511f\u5374\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u672c\u7ae0\u306e\u5185\u5bb9\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u306f<\/h3>\n<p>\u306e\u308c\u3093\u306e\u511f\u5374\u3068\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u3057\u305f\u306e\u308c\u3093\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u3001\u898f\u5247\u7684\u306b\u8cbb\u7528\u3068\u3057\u3066\u914d\u5206\u3057\u3066\u3044\u304f\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30013\u5104\u5186\u306e\u306e\u308c\u3093\u309210\u5e74\u3067\u511f\u5374\u3059\u308b\u5834\u5408\u3001\u6bce\u5e743,000\u4e07\u5186\u305a\u3064\u8cbb\u7528\u5316\u3057\u3066\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u3089\u3057\u307e\u3059\u3002<\/p>\n<p>\u306e\u308c\u3093\u511f\u5374\u8cbb\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3059\u308b\u6c7a\u307e\u308a\u3067\u3059\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306b\u3044\u304f\u3089\u7a3c\u304e\u3001\u3044\u304f\u3089\u4f7f\u3044\u3001\u305d\u306e\u7d50\u679c\u3069\u306e\u304f\u3089\u3044\u306e\u5229\u76ca\uff08\u307e\u305f\u306f\u640d\u5931\uff09\u304c\u51fa\u305f\u304b\u3092\u793a\u3059\u3001\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u306e\u3088\u3046\u306a\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u8cbb\u7528\u304c\u5897\u3048\u308b\u5206\u3001\u672c\u696d\u306e\u3082\u3046\u3051\u3092\u8868\u3059\u300c\u55b6\u696d\u5229\u76ca\u300d\u304c\u62bc\u3057\u4e0b\u3052\u3089\u308c\u308b\u70b9\u3082\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306e\u308c\u3093\u306e\u511f\u5374\u306f\u3001\u8cb7\u53ce\u306b\u304b\u3051\u305f\u30b3\u30b9\u30c8\u3092\u3001\u9577\u3044\u671f\u9593\u306b\u5206\u3051\u3066\u5229\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u4ed5\u7d44\u307f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593<\/h3>\n<p>\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u306e\u308c\u3093\u306e\u511f\u5374\u671f\u9593\u306f\u300c20\u5e74\u4ee5\u5185\u306e\u52b9\u679c\u304c\u53ca\u3076\u671f\u9593\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306e\u308c\u3093\u306e\u52b9\u679c\u304c\u7d9a\u304f\u671f\u9593\u306f\u8cb7\u53ce\u6848\u4ef6\u3054\u3068\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u5404\u4f01\u696d\u304c\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3063\u3066\u8a2d\u5b9a\u3059\u308b\u6c7a\u307e\u308a\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u6295\u8cc7\u984d\u3092\u56de\u53ce\u3067\u304d\u308b\u307e\u3067\u306e\u671f\u9593\u306a\u3069\u3092\u76ee\u5b89\u306b\u30015\u301c10\u5e74\u7a0b\u5ea6\u3067\u8a2d\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u76ee\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5ea6\u6c7a\u3081\u305f\u511f\u5374\u671f\u9593\u306f\u3001\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u306a\u3044\u9650\u308a\u9014\u4e2d\u3067\u5909\u66f4\u3067\u304d\u306a\u3044\u30eb\u30fc\u30eb\u3067\u3059\u304c\u3001\u511f\u5374\u671f\u9593\u306e\u9577\u3055\u306f\u6bce\u5e74\u306e\u8cbb\u7528\u984d\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306b\u306f\u614e\u91cd\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306e\u7acb\u5834\u3067\u3082\u3001\u6c17\u306b\u306a\u308b\u4f01\u696d\u304c\u3069\u308c\u307b\u3069\u306e\u671f\u9593\u3067\u511f\u5374\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h3>\u306e\u308c\u3093\u306e\u511f\u5374\u65b9\u6cd5<\/h3>\n<p>\u306e\u308c\u3093\u306e\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5b9f\u52d9\u3067\u306f\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3092\u8cbb\u7528\u306b\u3059\u308b\u300c\u5b9a\u984d\u6cd5\u300d\u304c\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u30013\u5104\u5186\u306e\u306e\u308c\u3093\u309210\u5e74\u3067\u5b9a\u984d\u511f\u5374\u3059\u308b\u5834\u5408\u3001\u4ed5\u8a33\u306f\u300c\uff08\u501f\u65b9\uff09\u306e\u308c\u3093\u511f\u5374\u8cbb3,000\u4e07\u5186\uff0f\uff08\u8cb8\u65b9\uff09\u306e\u308c\u30933,000\u4e07\u5186\u300d\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca0\u306e\u306e\u308c\u3093\u306f\u511f\u5374\u306e\u5bfe\u8c61\u5916\u3067\u3001\u767a\u751f\u3057\u305f\u5e74\u5ea6\u306b\u7279\u5225\u5229\u76ca\u3068\u3057\u3066\u4e00\u62ec\u3067\u8a08\u4e0a\u3057\u307e\u3059\u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