$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B

2023 $BG/(B 9 $B7n(B 21   $BF|G[?.(B

$B3'$5$s(B

$B!!(B SS $B$NL}$N<}1W$,$H$s$G$C$b$J$$;v$K$J$C$F$^$9$h$M!&!&!&!&!&!&(B

$B!!OQ4_@oAh0JMh$N>.Gd(IO0<^]$B$@$h$M!&!&!&!&!&(B

$B!c>e$NI=$O!d(B

$B!!@/I\$NL\I8DL$j$K(B 9 $B7nKv!!(B RG $BA49qJ?6Q$,(B 180 $B1_(B

$B!!!!!!!!!!!!!!!!!!(B 10 $B7nKv$K!!!!F1!!!!!!(B 175 $B1_(B

$B$K$J$k$H$$$&A0Ds$NM=A[$G$9!#(B

$B!c(B 10 $B7nKv$K$O2?$H>.Gd(IO0<^]$B$NA}2C3[$O(B 13.5 $B1_$KC#$7$^$9!d(B

$B!!!VA}2C3[!W$G$9$+$i!"(B 9 $B7nKv$K(B 10 $B1_$@$C$?(B SS $B$O!V(B 10 $B1_!\(B 13.5 $B1_!a(B 23.5 $B1_!W(B

$B$K$J$k$H$$$&$3$H$G$9!#(B

$B!c85Gd$b(B SS $B$bJd=u6bB@$j!d(B

$B$G$$$$$N$G$7$g$&$+!)(B

$B!!(B $B!V2aBgJd=u6b$GJd=u6bB@$j!W(B

$B!!!!#87n$^$G!!!!!!85Gd$OJd=u6bB@$j(B

$B!!!!!!!!!!!!!!!!!!(B SS $B$O$d$;2fK}(B

$B!!!!(B 9 $B7n0J9_!!!!!!!!85Gd$b(B SS $B$bJd=u6bB@$j(B

$B!c8=>u$NJd=u6b$O@DE70f!d(B

$B!!(B $B2aBgJd=u6b$b@DE70f$G$9!#(B

$B!!!!(B

$B!c(B 8 $B7n$^$G$NA44|4VJ?6Q!d!J0lHV>e!K(B

$B$H(B

$B!cMh=5$NM=A[$rHf$Y$F$_$^$7$g$&!d!J0lHV2

$B!!!!!!!!!!!!!!!!!!!!!!3H=

$B2aBgJd=u6b!!!!!!!!!!!!!!(B 0.7 $B1_!!!!!!(B   9.3 $B1_!!!!(B +8.6 $B1_(B

$B9b$9$.$k%,%=%j%s!!!!!!!!(B 2.2 $B1_!!!!!!(B   0.9 $B1_!!!!"%(B 1.3 $B1_(B

$B>.7W!!9qL1$ND62aIiC4!!!!(B 2.9 $B1_!!!!!!(B   10.2 $B1_!!!!(B +7.3 $B1_(B

$B85Gd$N@:@=(IO0<^]$B>e>h$;!!(B 3.7 $B1_!!!!!!!!(B   4.9 $B1_!!!!(B +1.2 $B1_(B

SS $B$N>.Gd(IO0<^]$BA}2C3[!!!!"%(B 0.9 $B1_!!!!!!(B   5.3 $B1_!!!!(B +6.2 $B1_(B

$B>.7W!!@PL}6H3&!!!!!!!!!!(B 2.9 $B1_!!!!!!!!(B 10.2 $B1_!!!!(B +7.3 $B1_(B

$B!c$I$&9M$($F$b$*$+$7$$$G$9!*!d(B

$BAa4|$KJd=u6b;;Dj<0$r2~A1$7$F$/$@$5$$!*!*!*(B

$B!c8=9TJd=u6b2<$G(B SS $B$N

$B#1!%(B           $BJd=u8e;E@Z$j!VCM2<$2I}!W$O!"7nMKF|$^$G$K!VA43[CM2<$2!W!'(B 9 $B7nCf$O(B 175 $B1_D6(B $B!=(B 180 $B1_L$K~$G0lIt2r>C(B $B"M(B 9 $B7nCf$N(B 180 $B1_D62a3[$O(B 9 $B7nCf$N(B 180 $B1_L$K~$N3[$GAj;&$9$k$N$,%Y%9%H(B

$B!!!!!!(B 9 $B7nCf$K0l5$$K(B 175 $B1_6a$/$^$G!&!&!&$G$b!"(B 175 $B1_3d$l$O%@%a!'CM>e$2$G$-$J$$!*(B

$B#2!%(B           $BC"$7!"@G9~$_(B $B"%(B 11.5 $B1_0J>e$OCM2<$2$7$J$$!#!&!&(B RG $BA49qJ?6Q$r(B 175 $B1_$K$9$k!*!&!&(IK_/@X$B$OFq$7$$!*(B

$B#3!%(B $BJd=u6b$N2a>j;Y5k$K$J$i$J$$$h$&$K!"Jd=u6b;;Dj<0$NJQ99$r!VDD>p!W(B

$B#4!%(B           $BJd=u6b;;Dj<0$OJd=u6b$NEv=i$N;;Dj<0$,%Y%9%H(B $B4p=`4|4V86L}%3%9%H!J2>$K(B 8/22~8/28 $B$r4p=`4|4V$H$9$k$J$i$J(B 79.7 $B1_!K(B

$B!!4p=`4|4V$KBP1~$9$kJd=u6b!J(B 9.7 $B1_!K(B

$B!!:#=5$NJd=u6b!a4p=`F|$NJd=u6b!J(B 9.7 $B1_!K!!!!(B

$B!!!!!!!!!!!!!!!!(B $B!\Ev3:5!4X$N86L}%3%9%H!J(B 80.9 $B1_!K(B

$B!!!!!!!!!!!!!!!!(B $B!=(B $B4p=`4|4V86L}%3%9(B

$B!!!!!!!!!!!!!!!!(B $B!\(B 5 $B1_!J(B 9 $B7nCf!K(B

$B!!!!!!!!!!!!!!!!!!(B 10 $B1_!J(B 10 $B7n$+$i(B 12 $B7n!K(B

$B#5!%86L}%3%9%H$O85Gd$H0lCW$5$;$k!\Jd=u6b;Y5kC10L!J8=>u(B 0.1 $B1_!K!a4p=`;E@Z$j$NJQF0C10L!J8=>u(B 0.5 $B1_!K$r0lCW$5$;$k!!!!$h$&$KDD>p$9$k!#(B 

https://www.member.nakazawa-cpa.net/20230908realtimefree   $B!!(B

  $B!!$3$A$i$G!VL5NA2q0wEPO?!W$7$F$/$@$5$$!#(B

$BL5NA$GO?2h;kD0$,2DG=$K$J$j$^$7$?!#(B

$B!!;HMQ$7$?%l%8%a$O(B1000$B1_$G$49XF~$G$-$^$9!#!J%/%l%8%C%H%+!<%I$N7h:Q$,I,MW$G$9!#!K(B

$B!!L5NA2q0wEPO?8e$,I,MW$G$9!#(B

$B%j%"%k%?%$%`#W#e#bCf_7=N(B No10 $B!!!!!!!!(B 202300908 $B3+:E(B

$B%F!<%^!!!V(B 9 $B7nJd=u6bA}3[$G%,%=%j%s2A3J0z$-2<$2$N??

$B!!!!!!!!!!!!!!(B $B!<(B $BJd=u6b$N2a>j;Y5k$,(B 12 $B7n$^$G7QB3(B $B$7$^$9!<(B

$B#1!!(B $Be8B!JF,BG$A!KE1GQ!\2<8B?7@_(B

$B#2!!(B 9 $B7nCf$N(B RG $BA49qJ?6Q$N(B 180 $B1_D62a3[(B

$B!!!!(B 10 $B7n(B ~12 $B7n$N(B 175 $B1_D62a3[!!!!!!!!$G!"(B $BJd=u6b$N2a>j;Y5k(B $B$,H/@8(B

$B#3!!2a>j;Y5k$N2r>C RG $BA49qJ?6Q$N(B 175 $B1_3d$l$N$_(B

$B!!!!!!!J(B 8 $B7n$^$G$O>e8B1[$(;~$K2r>C!K(B

$B!!!!(B 175 $B1_3d$l$@$HJd=u6b8:>/"MJd=u8e;E@Z$j$NCM>e$,$j"MCM>e$2$G$-$k!)(B

$B#4!!(B $B2a>j;Y5k$O!V85Gd!W!V(B SS $B!W$N!VJd=u6b2#

$B#5(B   $B!!Jd=u8e;E@Z$jDL$j$K(B RG $BA49qJ?6Q$,F0$1$P!"(B 9 $B7n(B 180 $B1_!"(B 10 $B7n0J9_(B 175 $B1_$G8GDj$5$l$^$9(B

$B!!!!!<(B $B$3$s$J$3$H$O$"$jF@$^$;$s!#$^$5$7$/!"4y>e$N6uO@$G$9!#(B $B!<(B

$B!!(B

$B!c%j%"%k%?%$%`(BWeb$BCf_7=N$K$b(BLive$B;22C!":)?F2q;22C!"F02hG[?.$b2D!d(B

$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)

$B!!$[$\KhF|$NM-NA%a%k%^%,(B

$B!!(B9$B7n!"(B10$B7nJ,L5NA(B

$B!!MhG/#17n$^$G$N(B     5$B$+7n$r(B24,750$B1_(B $B$G%W%l%_%"2q0w$K$J$l$^$9!#(B

$B!!!!@A5a=q$r$*=P$7$7$^$9$N$G!"$*?69~$*4j$$$7$^$9!#(B

$B!!$$$^$^$G$NA4$F$N(BWeb$BCf_7=N$b$4Mw$$$?$@$1$^$9!#(B

$B!cM-NA%a%k%^%,$O$[$\KhF|G[?.Cf!d(B

$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net)

$B!!(B $B$3$A$i$O!"%/%l%8%C%H%+!<%IJ'$$$N$_$G$9!#(B

$B!!!!$*?=9~$_F|!'G[?.3+;O(B

$B!!!!%/%l%8%C%H7h:Q$O(B2$B$+7n8e$+$i$K$J$j$^$9!#(B

$B!!(B $B!!(B

$B!c(B8$B7n!"(B9$B7n$N2q0w8BDj%a%k%^%,G[?.MzNr$G$9!d(B   

• 2023/09/21$B!!(B9$B7n0J9_2aBgJd=u6b$G85Gd$b(BSS$B$bJd=u6bB@$j!'Aa4|$KJd=u6b;;Dj<0$N2~A1$r!*(B
• 2023/09/20$B!!Jd=u6bA43[4T85$7$?$i(BRG$BA49qJ?6Q(B174.5$B1_$J$N$K(B182.0$B1_$G$9!#(B7.5$B1_$b9b2a$.$^$9!*!*(B
• 2023/09/19$B!!(BCASE$B$N$J$+!"ItIJ%a!<%+!<$N8=>l46!&$5$i$KDI$$BG$A$,%"%k%_0lBN@.7?5;=Q$N?JE8$b(B
• 2023/09/18$B!!(B9$B7n$O(B180$B1_D62a3[$,Kh=5N_@Q$7!"(B10$B7n0J9_$O(B175$B1_D62a3[$bKh=5N_@Q$7!"2aBgJd=u6b$K$J$j!"85Gd$H(BSS$B$GJ,$19g$$$^$9!*(B
• 2023/09/14$B!!Jd=u6bA43[4T85$r$7$J$$$H!"(BSS$B$,@5??@5LC$N0-
• 2023/09/13$B!!(BRG$BA49qJ?6Q$N6KC<$J9b;_$^$j!'2a>jJd=u6b$,(B4.8$B1_!'@:@=(IO0<^]$B$N>e>h$;(B4.8$B1_!"(BSS$B$N
• 2023/09/11$B!!@h=5Kv5lB<>e%U%!%s%I$O%3%9%b$K(B2$B2sL\$N2sEz!'@=L}=j5Z$S6H3&:FJT$OIY;N@PL}$,%-!<%]%$%s%H(B
• 2023/09/10$B!!8=>u$G$O!"(BRG$B$r$$$/$i$GGd$k$+!)$G(B90%$B7h$^$j$^$9!#:#=5"%(B3.2$B1_!"Mh=5$O"%(B1.2$B1_$NM=A[$G$9!#(B
• 2023/09/7$B!!L@F|(B9/8$B!!(B16$B!'(B00$B%j%"%k%?%$%`#W#e#bCf_7=N3+:E!'%F!<%^!!!V(B9$B7nJd=u6bA}3[$G%,%=%j%s2A3J0z$-2<$2$N??j;Y5k$,(B12$B7n$^$G7QB3$7$^$9!<(B
• 2023/09/6$B!!Jd=u6b$O:#=5(B17.4$B1_!"Mh=5$O(B22.9$B1_M=A[!"Jd=u8e;E@Z$j$O:#=5"%(B5.7$B1_!"Mh=5$O"%(B3.5$B1_M=A[$G!"(B2$B=59g7W"%(B9.2$B1_(B
• 2023/09/5$B!!Jd=u6b$O(B17$B1_DxEY!"Jd=u8e;E@Z$j$O"%(B5.3$B1_!"Mh=5$O$[$\2#(B
• 2023/09/4$B!!2<$22a$.876XJd=u6b;;Dj<0!'(B9$B7n(B180$B1_!"(B10$B7n0J9_(B175$B1_87
• 2023/09/1$B!!2<$22a$.$O876X!'(BSS$B$N
• 2023/09/1 $B!!=P8}@oN,$J$-(B8$B2sL\$N1dD9!&!&6lO+$9$k$N$O(BSS$B$G$9!#!'$G$-$l$P%l%7!<%H$K0u;z$7$F$/$@$5$$!#(B
• 2023/08/31 $B!!(I6^?X]$B$O(B175$B1_DxEY$KJd=u6b$G0z2<$2!'L@F|!"%j%"%k%?%$%`#W#e#bCf_7=N$G2r@b$7$^$9!#!&!&!&%3%9%b$O>pJs%j%9%H#2$rAwIU!'$J$s$H$J$/@h$,8+$($F$-$?!)(B
• 2023/08/30 $B!!:#=5$NJd=u8e;E@Z$j$O!\(B0.3$B1_$G$7$?!'Mh=5$O!";;Dj<0JQ99$G!"Jd=u6bBgI}A}"M(BRG$BA49qJ?6Q$r(B170$B1_Bf$X(B
• 2023/08/29 $B!!%3%9%b3t2A!':rF|(BPBR0.9$BFMGK!'$b$&$9$0(BPBR1.0$B$G$9!#!!:FA}G[!)(B
• 2023/08/29 $B!!Jd=u6b;;Dj<0$O>/$7$@$1JQ99$G(BRG$BA49qJ?6Q$r(B170$B1_Bf$X!'Jd=uN($OG\A}$N(B60%$BDxEY$+!)(B
• 2023/08/28 $B!!:#=5$NJd=u6b$O"%(B0.5$B1_$G(B9.5$B1_DxEY!'JQ998e$N;;Dj<0$NE,MQ$OMh=5$+$iE,MQ$O$[$\3N
• 2023/08/28 $B!!9qFb$OEECS
• 2023/08/26 $B!!8=>u$@$H!!Mh=5$O$[$\2#!":FMh=5$O(B2$B!$(B3$B1_$NCM>e$,$j!'Jd=u6b;;Dj<0$OMh=5DLCN!":FMh=5E,MQ$+!)(B
• 2023/08/25 $B!!%3%9%b#v#s5lB<>e%U%!%s%I!'5U
• 2023/08/24 $B!!Jd=u6b1dD9$r9M$($k$H:rF|G[?.$N7kO@$K$7$+9T$-$D$-$^$;$s!#(B
• 2023/08/23 $B!!Jd=u8e;E@Z$j$O(B1.6$B1_$NCM>e$2$j$G$7$?!#860x$OE>2G$b$l!&!&!&Jd=u6b1dD9$N;EAHM=A[(B
• 2023/08/21 $B!!3t2A$O5l(BIPIC$B;}J,Gd=P(B2450$B1_$NG\A}!"G[Ev$O(B2.5$BG\!"(BPBR$B$O(B0.8$BD6$G$bG[EvMx2s$j#5!sD6(B
• 2023/08/19 $B!!Jd=u8e;E@Z$j$O:#=5!\(B2.4$B1_!J3NDj!K!"Mh=5(B+1.0$B1_M=A[!":FMh=5(B+0.5$B1_M=A[!'7nMKF|$O(B+3$B1_$+(B4$B1_CM>e$2$G!"$=$N8e(B2$B=5$O?x$(CV$-$G(BOK
• 2023/08/18 $B!!%,%=%j%s9bBP:v$O(B9$B7n$^$GJd=u6b$N8GDj2=!\(B10$B7n0J9_<+F0
• 2023/08/17 $B!!>.Gd(IO0<^]$B!J>CHq@GJL!K$OJd=u6b3U5D7hDjD>A0$H$[$\0l=o!'@:@=%^!<%8%s$N>e>h$;$O(B4.5$B1_$H>CHq@GA}(B1.4$B1_(B
• 2023/08/16 $B!!Jd=u8e;E@Z$j$O"%(B0.4$B1_$@$C$?$N$K!"(BRG$BA49qJ?6Q$O(B+1.6$B1_$G(B181.9$B1_"MJd=u8e;E@Z$j$O(B+2.4$B1_CM>e$,$jI}05=L(B
• 2023/08/14 $B!!:#=5$NJd=u6b$O(B11.2$B1_DxEY!"Jd=u8e;E@Z$j$O!\(B2.8$B1_!A!\(B3.3$B1_!"(B2$B=59g7W$G(B6$B1_$N2DG=@-$b(B
• 2023/08/14 $B!!3Ne$,$j!'7n7h$a$H=57h$a$N2A3J:9$,CM>e$2$7$E$i$5$N860x!'7n=i$OCM>e$2$7$d$9$$!\7nCf$+$i$OCM>e$2$7$:$i$$(B
• 2023/08/11 $B!!Mh=5!":FMh=5$G9g7W(B6$B1_D6$NCM>e$,$j!#(B8$B7n(B1$B$+7n$G(B10$B1_$NCM>e$,$j$K$J$kM=A[$G$9!#(B
• 2023/08/10 $B!!%3%9%b$O8:1W$G$bA}G[!':_8KI>2A$r=|$$$FA}1W$O(BEneos$B$N$_!&!&!&(B12$BF|!JEZ!K(B14$B!'(B00$B%j%"%k%?%$%`(BWeb$BCf_7=N$G(B3$B
• 2023/08/09 $B!!(B16$B;~$+$i%j%"%k%?%$%`(BWeb$BCf_7=N3+:E!'Mj$j$N@PC:$O?tNL8:!_2A3JDc2
• 2023/08/09 $B!!=P8w$N@PL}$O:_8KI>2A$r=|$/Mx1W$,BgI}8:1W!'2TF/N((B63$B!s!&!&!&(B16$B;~$+$i%j%"%k%?%$%`(BWeb$BCf_7=N$G2r@b$7$^$9!#(B
• 2023/08/09 $B!!Jd=u6b$O(B12.0$B1_!"Jd=u8e;E@Z$j$O"%(B0.4$B1_$G$7$?!#Mh=5$O!\(B3.3$B1_$NCM>e$,$j$G$9$+$i!"7h$7$FCM2<$2$7$J$$$G$/$@$5$$!#(B
• 2023/08/08 $B!!3te(IL']D^(Bvs$B3+:E$7$?$/$J$$%3%9%b!'2?8N$+!"%j%9%H$KIY;N@PL}$,H4$1$F$^$9!*(B
• 2023/08/05 $B!!7nMKF|$NCM>e$2$O:GDc(B4$B1_!"$G$-$l$P(B5$B1_!#$*K_Cf$O?xCV!#$*K_L@$1$O(B2$B!$(B3$B1_$NCM>e$2$G$9!#(B
• 2023/08/04 $B!!A4$F$N3te$K;q$9$k!X$"$kDs0F!Y$X$N2sEz$J$7$G!"(B25$B!s
• 2023/08/04 $B!!$*K_5Y$_A0:G8e$NCM>e$2!'7nMKF|$NCM>e$2$O:GDc(B4$B1_!"$G$-$l$P(B5$B1_(B
• 2023/08/04 $B!!%3%9%b$O!"5lB<>e%U%!%s%I$KKDBg$J>pJsDs6!%j%9%H!J(BA4$B$G#3#0(BP$B!"Ls(B100$BLd!K$rAwIU!&!&2sEz4|8B$J$7!":F2sEzMW5a$b!*(B
• 2023/08/03 $B!!$^$@F|7P(ID^J^2$B$OJQ$G$9$,!&!&!&=5L@$1$K$O(B4$B!$(B5$B1_$NCM>e$2!"$*K_Cf$O?xCV$G(BOk$B$G$9!#(B
• 2023/08/02 $B!!4V0c$C$F$^$7$?!#Mh=57n$K(B4$B1_CM>e$2$G(BOK$B$G$9!#(B16$B;~$+$i$N(IX1Y@2Q(BWeb$BCf_7=N(BNo6$B$N(BURL$B$H(BPW$BAw$j$^$9!#(B
• 2023/08/02 $B!!:#=5$O2?$H!\(B2.8$B!"(B3$B=59g7W$G(B8$B1_CM>e$,$j$OJQ$o$i$:!'LdBj$OCM>e$2$O(B7$BF|$+(B9$BF|$+!)(B16$B;~(IX1Y@2Q(BWeb$BCf_7=N(BNo6$B3+:E$7$^$9!#(B
• 2023/08/01 $B!!(B3$B=59g7W$G(B8$B1_CM>e$,$j!":#=5!\Mh=5$G(B5$B1_0J>eCM>e$,$j!'$*K_A0$KCM>e$2$O$N=`Hw!'7P83

$B!

$B%[!<%`(B | $BCf_78xG'2q7W;N;vL3=j(B (nakazawa-cpa.net)

$B2q0w$K$J$k$H!"F|!9!)99?7$7$?%G!<%?$,$4Mw$$$?$@$1$^$9!#(B

$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net) $B!!(B

$B$G$*?=9~$_(B

$B!!(B60$BF|4V$*;n$7L5NA!&!&!&!&?=9~8e(B60$BF|$G!":G=i$N;YJ'$$$,H/@8$7$^$9!#(B

$B$[$\KhF|99?7$5$l$k!V85GdJd=u6b(BXcel]$B$b$,$4Mw$$$?$@$1$^$9!#(B

$B!J85Gd5Z$S4X78&&



$B!c%j%"%k%?%$%`#W#e#bCf_7=N!d(B

$B!!(B  

$B!!%j%"%k%?%$%`(BWeb$BCf_7=N!!!!(BLive$B$G$O%A%c%C%H$G

$B!!!!!!0z$-B3$-!!(BWeb$B:)CL2q3+:E!&!&!&(BZoom$B$GAPJ}8~$G8}F,$G

========================================== ===============

$B$J$*!"K\%a%k%^%,$O!"8xG'2q7W;NCf_7>J0lO:$N%;%_%J!
$BL>;I8r49$r$7$?J}$rCf?4$H$7$FG[?.$7$F$*$j$^$9!#(B
$BK\%a%k%^%,G[?.$r$44uK>$N$4M'?MEy$,$$$k>l9g$K$O!"(B
$B2<5-(B HP

http://nakazawa-cpa.net/
$B$N%H%C%W%Z!<%8$+$i$*?=$79~$_D:$1$^$9!#(B
$B$4K\?M$N%a!<%k%"%I%l%9$r$45-F~$N>e!V9XFIL5NA!W%\%?%s$r%/%j%C%/$7$F$/$@$5$$!#(B

$BK\%a%k%^%,$NG[?.$r$44uK>$G$J$$J}$O(B
http://nakazawa-cpa.net/
$B$N%H%C%W%Z!<%8$+$i!V9XFI2r=|!W$,$G$-$^$9!#(B    
 
$B8xG'2q7W;N!&@GM};N!!Cf_7>J0lO:(B

nakazawas-cpa@athena.ocn.ne.jp