【表紙】 |
【提出書類】 | 有価証券報告書
【根拠条文】 | 金融商品取引法第24条第１項
【提出先】 | 関東財務局長
【提出日】 | 2025年12月24日
【事業年度】 | 第20期(自 2024年10月１日 至 2025年９月30日)
【会社名】 | Ｍ＆Ａキャピタルパートナーズ株式会社
【英訳名】 | Ｍ＆Ａ Capital Partners Co.,Ltd.
【代表者の役職氏名】 | 代表取締役社長 中 村 悟
【本店の所在の場所】 | 東京都中央区八重洲二丁目２番１号
【電話番号】 | 03-6770-4300(代表)
【事務連絡者氏名】 | 取締役企画管理部長 下　田 　　奏
【最寄りの連絡場所】 | 東京都中央区八重洲二丁目２番１号
【電話番号】 | 03-6770-4304(直通)
【事務連絡者氏名】 | 取締役企画管理部長 下　田　　　奏
【縦覧に供する場所】 | 株式会社東京証券取引所 (東京都中央区日本橋兜町２番１号)

E30022 60800 Ｍ＆Ａキャピタルパートナーズ株式会社 M&A Capital Partners Co., Ltd. 企業内容等の開示に関する内閣府令 第三号様式 IFRS true cte cte 2024-10-01 2025-09-30 FY 2025-09-30 2023-10-01 2024-09-30 2024-09-30 1 false false false E30022-000 2025-12-24 E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:DegawaKeishiMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:FujimotoYukihiroMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:MatsuokaNoboruMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:NakamuraSatoruMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:NishizawaTamioMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:ObaMutsukoMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:OkamuraHideakiMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:ShimodaSoMember E30022-000 2025-12-24 jpcrp030000-asr_E30022-000:SogameYozoMember E30022-000 2025-12-24 jpcrp_cor:OrdinaryShareMember E30022-000 2025-12-24 jpcrp_cor:Row1Member E30022-000 2025-12-24 jpcrp_cor:Row2Member E30022-000 2025-12-24 jpcrp_cor:Row3Member E30022-000 2025-12-24 jpcrp_cor:Row4Member E30022-000 2025-12-24 jpcrp_cor:Row5Member E30022-000 2024-10-01 2025-09-30 E30022-000 2024-10-01 2025-09-30 jpigp_cor:CapitalSurplusIFRSMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E30022-000 2024-10-01 2025-09-30 jpcrp030000-asr_E30022-000:DirectorsMember E30022-000 2024-10-01 2025-09-30 jpcrp030000-asr_E30022-000:ShareAcquisitionRights2IFRSMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E30022-000 2024-10-01 2025-09-30 jpcrp_cor:OutsideCorporateAuditorsMember E30022-000 2024-10-01 2025-09-30 jpcrp_cor:OutsideDirectorsMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:RetainedEarningsIFRSMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:ShareCapitalIFRSMember E30022-000 2024-10-01 2025-09-30 jpigp_cor:TreasurySharesIFRSMember E30022-000 2025-09-30 E30022-000 2025-09-30 jpigp_cor:CapitalSurplusIFRSMember E30022-000 2025-09-30 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E30022-000 2025-09-30 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E30022-000 2025-09-30 jpcrp030000-asr_E30022-000:ShareAcquisitionRights2IFRSMember E30022-000 2025-09-30 jpcrp_cor:No10MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No1MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No2MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No3MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No4MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No5MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No6MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No7MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No8MajorShareholdersMember E30022-000 2025-09-30 jpcrp_cor:No9MajorShareholdersMember E30022-000 2025-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E30022-000 2025-09-30 jpcrp_cor:OrdinaryShareMember E30022-000 2025-09-30 jpcrp_cor:OrdinarySharesSharesLessThanOneUnitMember E30022-000 2025-09-30 jpcrp_cor:OrdinarySharesSharesWithFullVotingRightsOtherMember E30022-000 2025-09-30 jpcrp_cor:OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember E30022-000 2025-09-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E30022-000 2025-09-30 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E30022-000 2025-09-30 jpigp_cor:RetainedEarningsIFRSMember E30022-000 2025-09-30 jpcrp_cor:Row1Member E30022-000 2025-09-30 jpigp_cor:ShareCapitalIFRSMember E30022-000 2025-09-30 jpcrp_cor:SharesWithNoVotingRightsMember E30022-000 2025-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsOtherMember E30022-000 2025-09-30 jpcrp_cor:SharesWithRestrictedVotingRightsTreasurySharesEtcMember E30022-000 2025-09-30 jpigp_cor:TreasurySharesIFRSMember E30022-000 2023-10-01 2024-09-30 E30022-000 2023-10-01 2024-09-30 jpigp_cor:CapitalSurplusIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E30022-000 2023-10-01 2024-09-30 jpcrp030000-asr_E30022-000:ShareAcquisitionRights2IFRSMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:RetainedEarningsIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:ShareCapitalIFRSMember E30022-000 2023-10-01 2024-09-30 jpigp_cor:TreasurySharesIFRSMember E30022-000 2024-09-30 E30022-000 2024-09-30 jpigp_cor:CapitalSurplusIFRSMember E30022-000 2024-09-30 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E30022-000 2024-09-30 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E30022-000 2024-09-30 jpcrp030000-asr_E30022-000:ShareAcquisitionRights2IFRSMember E30022-000 2024-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E30022-000 2024-09-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E30022-000 2024-09-30 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E30022-000 2024-09-30 jpigp_cor:RetainedEarningsIFRSMember E30022-000 2024-09-30 jpcrp_cor:Row1Member E30022-000 2024-09-30 jpigp_cor:ShareCapitalIFRSMember E30022-000 2024-09-30 jpigp_cor:TreasurySharesIFRSMember E30022-000 2022-10-01 2023-09-30 E30022-000 2022-10-01 2023-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 E30022-000 2023-09-30 jpigp_cor:CapitalSurplusIFRSMember E30022-000 2023-09-30 jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember E30022-000 2023-09-30 jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember E30022-000 2023-09-30 jpcrp030000-asr_E30022-000:ShareAcquisitionRights2IFRSMember E30022-000 2023-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:CapitalStockMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:CapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:LegalCapitalSurplusMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:RetainedEarningsBroughtForwardMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:RetainedEarningsMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:ShareholdersEquityMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:SubscriptionRightsToSharesMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:TreasuryStockMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:ValuationAndTranslationAdjustmentsMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jppfs_cor:ValuationDifferenceOnAvailableForSaleSecuritiesMember jppfs_cor:NonConsolidatedMember E30022-000 2023-09-30 jpigp_cor:OtherComponentsOfEquityIFRSMember E30022-000 2023-09-30 jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember E30022-000 2023-09-30 jpigp_cor:RetainedEarningsIFRSMember E30022-000 2023-09-30 jpigp_cor:ShareCapitalIFRSMember E30022-000 2023-09-30 jpigp_cor:TreasurySharesIFRSMember E30022-000 2021-10-01 2022-09-30 E30022-000 2021-10-01 2022-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2022-09-30 E30022-000 2022-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2020-10-01 2021-09-30 E30022-000 2020-10-01 2021-09-30 jppfs_cor:NonConsolidatedMember E30022-000 2021-09-30 E30022-000 2021-09-30 jppfs_cor:NonConsolidatedMember iso4217:JPY iso4217:JPY xbrli:shares xbrli:pure xbrli:shares