{"id":4303,"date":"2025-07-24T16:09:47","date_gmt":"2025-07-24T07:09:47","guid":{"rendered":"https:\/\/www.marr-navi.jp\/marrpro\/?post_type=epkb_post_type_1&#038;p=4303"},"modified":"2025-07-24T16:09:47","modified_gmt":"2025-07-24T07:09:47","slug":"%e8%a4%87%e6%95%b0%e3%82%b9%e3%82%ad%e3%83%bc%e3%83%a0%e3%82%92%e7%b5%84%e3%81%bf%e5%90%88%e3%82%8f%e3%81%9b%e3%81%9f%e6%a1%88%e4%bb%b6%ef%bc%88tob%ce%b1%ef%bc%89","status":"publish","type":"epkb_post_type_1","link":"https:\/\/www.marr-navi.jp\/marrpro\/?epkb_post_type_1=%e8%a4%87%e6%95%b0%e3%82%b9%e3%82%ad%e3%83%bc%e3%83%a0%e3%82%92%e7%b5%84%e3%81%bf%e5%90%88%e3%82%8f%e3%81%9b%e3%81%9f%e6%a1%88%e4%bb%b6%ef%bc%88tob%ce%b1%ef%bc%89","title":{"rendered":"\u8907\u6570\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6848\u4ef6\uff08TOB+\u03b1\uff09"},"content":{"rendered":"\n\t\t<div id=\"eckb-article-page-container-v2\" class=\"eckb-article-page-content-counter eckb_ap_active_theme_twentytwentythree \" data-mobile_breakpoint=\"768\">    \t\t\t\t<a href=\"#eckb-article-content\" class=\"eckb-skip-link eckb-screen-reader-text\">\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4\u3078\u30b9\u30ad\u30c3\u30d7<\/a>   <div id=\"eckb-article-header\" >\n\t\t<div id=\"epkb-ml__module-search\" class=\"epkb-ml__module \">   \n\t\t\t<!-- Modern Search Layout -->\n\t\t\t<div id=\"epkb-ml-search-modern-layout\">    \t\t\t\t<form id=\"epkb-ml-search-form\" class=\"epkb-ml-search-input-height--medium\" method=\"get\" onsubmit=\"return false;\" data-collection-id=\"1\" data-collection-token=\"122355c2de\">\n\t\t\t\t<input type=\"hidden\" id=\"epkb_kb_id\" value=\"1\" >\n\n\t\t\t\t<!-- Search Input Box -->\n\t\t\t\t<div id=\"epkb-ml-search-box\">\n\t\t\t\t\t<input class=\"epkb-ml-search-box__input\" type=\"text\" name=\"s\" value=\"\" aria-label=\"\u30d8\u30eb\u30d7\u5185\u306e\u8a18\u4e8b\u3092\u63a2\u3059\" placeholder=\"\u30d8\u30eb\u30d7\u5185\u306e\u8a18\u4e8b\u3092\u63a2\u3059\" aria-controls=\"epkb-ml-search-results\" >\n\t\t\t\t\t<button class=\"epkb-ml-search-box__btn\" type=\"submit\">\n                        <span class=\"epkbfa epkbfa-search epkbfa-ml-search-icon\"><\/span>\n                        <span class=\"epkbfa epkbfa-spinner epkbfa-ml-loading-icon\"><\/span>\n                    <\/button>\n\t\t\t\t<\/div>\n\n\t\t\t\t<!-- Search Results -->\n\t\t\t\t<div id=\"epkb-ml-search-results\" aria-live=\"polite\"><\/div>\n\t\t\t<\/form>\n\t\t<\/div>  \n\t\t<\/div>  <\/div>\n\t\t\t<div id=\"eckb-article-body\">  <div id=\"eckb-article-left-sidebar\" ><\/div>\n\t\t        <article id=\"eckb-article-content\" tabindex=\"-1\" data-article-id=\"4303\" >                        <div id=\"eckb-article-content-header-v2\" ><div id=\"eckb-article-content-header-row-1\"><div class=\"eckb-article-content-header-row-left-group\"><div id=\"eckb-article-content-breadcrumb-container\">\n\t<div class=\"eckb-breadcrumb\"  style=\"padding-top: 0px; padding-right: 4px; padding-bottom: 0px; padding-left: 4px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; font-size:14px;\" >    \t\t<nav class=\"eckb-breadcrumb-outline\" aria-label=\"\u30d1\u30f3\u304f\u305a\u30ea\u30b9\u30c8\">\n\t\t\t<ul class=\"eckb-breadcrumb-nav\">       <li  style=\"font-size:14px;\" >\t<span class=\"eckb-breadcrumb-link\"><a tabindex=\"0\" href=\"https:\/\/www.marr-navi.jp\/marrpro\/\"><span  style=\"color: #904e95;\"  >MARR Pro\u30d8\u30eb\u30d7\u30c8\u30c3\u30d7<\/span><\/a><span class=\"eckb-breadcrumb-link-icon ep_font_icon_right_arrow\" aria-hidden=\"true\"><\/span>\t<\/span><\/li><li  style=\"font-size:14px;\" >\t<span class=\"eckb-breadcrumb-link\"><a tabindex=\"0\" href=\"https:\/\/www.marr-navi.jp\/marrpro\/?epkb_post_type_1_category=marr-pro%e6%b4%bb%e7%94%a8%e3%82%ac%e3%82%a4%e3%83%89%ef%bc%88%e5%ae%9f%e5%8b%99%e7%b7%a8%ef%bc%89\"><span  style=\"color: #904e95;\"  >MARR Pro\u6d3b\u7528\u30ac\u30a4\u30c9\uff08\u5b9f\u52d9\u7de8\uff09<\/span><\/a><span class=\"eckb-breadcrumb-link-icon ep_font_icon_right_arrow\" aria-hidden=\"true\"><\/span>\t<\/span><\/li><li  style=\"font-size:14px;\" >\t<span class=\"eckb-breadcrumb-link\"><a tabindex=\"0\" href=\"https:\/\/www.marr-navi.jp\/marrpro\/?epkb_post_type_1_category=%e3%82%a8%e3%82%b0%e3%82%bc%e3%82%ad%e3%83%a5%e3%83%bc%e3%82%b7%e3%83%a7%e3%83%b3\"><span  style=\"color: #904e95;\"  >\u30a8\u30b0\u30bc\u30ad\u30e5\u30fc\u30b7\u30e7\u30f3<\/span><\/a><span class=\"eckb-breadcrumb-link-icon ep_font_icon_right_arrow\" aria-hidden=\"true\"><\/span>\t<\/span><\/li><li  style=\"font-size:14px;\" >\t<span class=\"eckb-breadcrumb-link\"><span aria-current=\"page\" style=\"color: #904e95;\"  >\u8907\u6570\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6848\u4ef6\uff08TOB+\u03b1\uff09<\/span>\t<\/span><\/li>\t\t\t<\/ul>\n\t\t<\/nav>\n\n\t<\/div>          <\/div><\/div><\/div><div id=\"eckb-article-content-header-row-3\"><div class=\"eckb-article-content-header-row-left-group\"><\/div><\/div><\/div><div id=\"eckb-article-content-body\" >\n<h1 class=\"wp-block-heading\">TOB\u3068\u4ed6\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6848\u4ef6\uff08TOB+\u03b1\uff09\u3092\u63a2\u3059<\/h1>\n\n\n\n<p>\u8907\u6570\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u884c\u3046M&amp;A\u6848\u4ef6\u306e\u3046\u3061\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u591a\u304f\u3044\u305f\u3060\u304f\u3001TOB\u3068\u4ed6\u306e\u30b9\u30ad\u30fc\u30e0\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u6848\u4ef6\uff08TOB+\u682a\u5f0f\u4ea4\u63db\u3001TOB+\u4f1a\u793e\u5206\u5272\u306a\u3069\uff09\u306e\u62bd\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3010\u6848\u4ef6\u691c\u7d22\u3011\u753b\u9762<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u300e\u671f\u9593\u300f\u306e\u6761\u4ef6\u6307\u5b9a<\/h3>\n\n\n\n<p>\u4efb\u610f\u306e\u671f\u9593\u3092\u8a2d\u5b9a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u300e\u6848\u4ef6\u60c5\u5831\u300f\u306e\u6761\u4ef6\u6307\u5b9a<\/h3>\n\n\n\n<p>\u300cTOB\u300d\u306eTOB\uff08\u65e5\u672c\u3067\u5c4a\u51fa\/\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u3092\u9664\u304f\uff09\u3092\u9078\u629e\u3057\u3001<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"35\" class=\"wp-image-3589\" style=\"width: 150px;\" src=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/06\/ichiranhyoji.png\" alt=\"\">\u3092\u30af\u30ea\u30c3\u30af<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;69fb4b43d0569&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"69fb4b43d0569\" class=\"wp-block-image size-full wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"928\" height=\"233\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/d5a19b6a9339064d58b0778a9a5c5f15-1.png\" alt=\"\" class=\"wp-image-4500\" srcset=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/d5a19b6a9339064d58b0778a9a5c5f15-1.png 928w, https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/d5a19b6a9339064d58b0778a9a5c5f15-1-768x193.png 768w\" sizes=\"auto, (max-width: 928px) 100vw, 928px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\taria-label=\"\u62e1\u5927\u3059\u308b\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p>\u8868\u793a\u3055\u308c\u305f\u4e00\u89a7\u3092<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" class=\"wp-image-3653\" style=\"width: 40px;\" src=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/06\/icon_xlsx.png\" alt=\"\">\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/p>\n\n\n\n<div class=\"boxtips\">\n    <span class=\"box-title\">TIPS<\/span>\n    <p>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u969b\u3001\u4e00\u89a7\u8868\u793a\u9805\u76ee\u3092\u300c\u5168\u9805\u76ee\u300d\u306b\u9078\u629e\u3057\u3066\u304a\u304f\u3068\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u5f8c\u306b\u500b\u5225\u6848\u4ef6\u306eTOB\u8a73\u7d30\u60c5\u5831\uff08\u8cb7\u4ed8\u4fa1\u683c\u3001\u30d7\u30ec\u30df\u30a2\u30e0\u306a\u3069\uff09\u3084M&#038;A\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306b\u4fbf\u5229\u3067\u3059<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u300cTOB+\u03b1\uff08\u4ed6\u306e\u30b9\u30ad\u30fc\u30e0\uff09\u300d\u6848\u4ef6\u306e\u62bd\u51fa<\/h2>\n\n\n\n<p>\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u30a8\u30af\u30bb\u30eb\u30d5\u30a1\u30a4\u30eb\u3092\u958b\u304d\u3001\u300c\u30c7\u30fc\u30bf\u300d\uff0d\u300c\u4e26\u3079\u66ff\u3048\u3068\u30d5\u30a3\u30eb\u30bf\u30fc\u300d\uff0d\u300c\u8a73\u7d30\u8a2d\u5b9a\u300d\u6a5f\u80fd\u3092\u4f7f\u3044\u3001\u300e\u5f62\u614bb\u300f\u307e\u305f\u306f\u300e\u5f62\u614bc\u300f\u306b\u300c+\u300d\u3092\u542b\u3080\u6848\u4ef6\u3092\u62bd\u51fa\u3002\u5177\u4f53\u7684\u306a\u30b9\u30ad\u30fc\u30e0\u306e\u7d44\u307f\u5408\u308f\u305b\u3084\u6848\u4ef6\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;69fb4b43d088a&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"69fb4b43d088a\" class=\"wp-block-image size-full wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"965\" height=\"300\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/6961114bc247dc0d62b231f29c8bd172.png\" alt=\"\" class=\"wp-image-4513\" srcset=\"https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/6961114bc247dc0d62b231f29c8bd172.png 965w, https:\/\/www.marr-navi.jp\/marrpro\/wp-content\/uploads\/2025\/07\/6961114bc247dc0d62b231f29c8bd172-768x239.png 768w\" sizes=\"auto, (max-width: 965px) 100vw, 965px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\taria-label=\"\u62e1\u5927\u3059\u308b\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" 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href=\"https:\/\/www.marr-navi.jp\/marrpro\/?epkb_post_type_1=%e3%82%b9%e3%82%ad%e3%83%bc%e3%83%a0%e5%88%a5%e8%a9%b3%e7%b4%b0%e6%83%85%e5%a0%b1%ef%bc%88%e7%ac%ac%e4%b8%89%e8%80%85%e5%89%b2%e5%bd%93%e3%80%81tob%e3%80%81%e6%8c%81%e6%a0%aa%e4%bc%9a%e7%a4%be\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a>\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><div id=\"eckb-article-content-footer\" ><\/div>\n\t\t        <\/article><!-- \/#eckb-article-content -->     <div id=\"eckb-article-right-sidebar\" >\n\t\t\t<div class=\"eckb-article-toc  eckb-article-toc--bmode-between eckb-article-toc-reset \"\t\t\t\t\n\t\t\t\tdata-offset=\"130\"\n\t\t\t\tdata-min=\"2\"\n\t\t\t\tdata-max=\"4\"\n\t\t\t\tdata-speed=\"300\"\n\t\t\t\tdata-exclude_class=\"\"\n\t\t\t\t><div class=\"eckb-article-toc__title\">\u76ee\u6b21<\/div><\/div>\n\t\t\t<\/div>\n\t\t\t<\/div><!-- \/#eckb-article-body -->              <div id=\"eckb-article-footer\" ><\/div>\n\t\t<\/div><!-- 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