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

2025   $BG/(B 6   $B7n(B   21 $BF|(B $BG[?.(B

    < $B

$B!!(B $B!J#1!K4|4V!'(B 7 $B7n$+$i(B 8 $B7n(B

$B!!!J#2!K:b8;!'(B 4 $B7n$+$i(B 5 $B7n@8$8$?!"4p6b$NM>>j(B

$B!!!J#3!KL\E*!'>.Gd2A3J$,%&%/%i(B $B%$%JA08e$N?e=`$H$J$C$F$$$k(B $B8=:_$N?e=`$+$i>e>:$7$J$$(B $B$h$&L\;X$9!#(B

$B!!!J#4!K $BM=KIE*$J7cJQ4KOBA

$B!!!J#5!K3+;O;~4|!'Mh=5(B 26 $BF|(B

 

$B!cG[I[$5$l$?=qLL!d(B

$B!!!J#1!K(B $BEv3:Dj3[Jd=u$r9V$8$F$b!"A49qJ?6Q>.Gd2A3J$,(B 175 $B1_$rD6$((B $B$k8+9~$_$H$J$C$?>l9g(B $B$K$O!"(B

$B!!!J#2!K$=$N?e=`$rBg$-$/D6$($J$$$h$&!"(B 175 $B1_$rD6$($k(B $BItJ,$K$D$$$F(B 10/10 $B$NJd=u(B $B$r9T$&!#(B

 

$B!c

$B!!(B $B!V(B $BA49qJ?6Q>.Gd2A3J$,(B 175 $B1_$rD6$((B $B$k8+9~$_!W(B

$B!!!!$N2r

$B!!!!A0Ds!&!&!&$*$=$i$/!"(B 175 $B1_$rD6$($k2DG=@-$O>/$J$$$H;W$&$N$G(B

$B!!!!!!(B RG $BA49qJ?6Q$r(B 175 $B1_$H$7$^$7$g$&!*(B

$B!!!!!!F|7P(ID^J^2$BA}2C3[$O(B +4.8 $B1_M=A[$G$9!#(B

$B!!!!!!4p=`;E@Z$j$O(B +4.5 $B1_M=A[$G$9!#(B

 

$B%1!<%9#1!!(B $B!V(B $BA49qJ?6Q>.Gd2A3J$,(B 175 $B1_$rD6$((B $B$k8+9~$_!W(B

$B!!!!!!!!!a(B $B!V(B $BA49qJ?6Q>.Gd2A3J$,(B 175 $B1_$rD6$((B $B$?$J$i!W(B $B$HFI$`(B

$B!!!!!!!!!!(B RG $BA49qJ?6Q$,(B 175 $B1_D6$J$i(B 175 $B1_$rD6$($k(B $BItJ,$K$D$$$F(B 10 $B1_$K2C;;(B

$B!!!!!!!!!!(B RG $BA49qJ?6Q$,(B 175 $B1_$J$i(B 175 $B1_$rD6$($J$$(B

$B!!!!!!!!!!Jd=u6b!a(B 10 $B1_$N$^$^(B

$B!!!!!!!!!!(B $BJd=u8e;E@Z$j!!(B 4.5 $B1_(B

$B!!!!!!!!!!!!!J85Gd4p=`;E@Z$j$O(B +4.5 $B1_$H$$$&M=A[!K(B

$B%1!<%9(B 2 $B!!(B RG $BA49qJ?6Q!\F|7P(ID^J^2$BA}2C3[$,(B 175 $B1_D6(B $B$J$i(B

$B!!!!!!!!!!!!!!(B 175 $B1_$rD6$($k(B $BItJ,$K$D$$$F(B 10 $B1_$K2C;;(B

$B!!!!!!!!!!(B 175 $B1_!\(B 4.8 $B1_!a(B 179.8 $B1_!&!&!&(B 175 $B1_D62a(B

$B!!!!!!!!!!Jd=u6b!a(B 10 $B1_!\!J(B 179.8 $B1_(B -175 $B1_!K!a(B 14.8 $B1_(B

$B!!!!!!!!!!(B $BJd=u8e;E@Z$j!!!!!!!!!!(B +0.2 $B1_(B

 

$B!cO@E@$O!d(B

$B!!O@E@#1(B $B!V(B $BA49qJ?6Q>.Gd2A3J$,(B 175 $B1_$rD6$((B $B$k8+9~$_!W$KF|7P(ID^J^2$B$NA}8:$r2C$($k$+H]$+!)(B

$B!!!!!!8+9~$_!'2C$($k$Y$-(B

$B!!!!!!$=$b$=$b:b8;$O!V(B 4 $B7n$+$i(B 5 $B7n@8$8$?!"4p6b$NM>>j!W$@$+$i$G$-$k$@$1>/$J$/$7$?$$$N$G!"!V8+9~$_!W$K$O!VF|7P(ID^J^2$B$NA}2C3[$r2C$($J$$!W(B

 

$B!c

$B!!!J#3!K8=:_$N?e=`$+$i>e>:$7$J$$$h$&L\;X$9!#(B

$B!!!J#4!K $BM=KIE*$J7cJQ4KOBA

$B!!$+$i$9$k$H!"EvA3$K%1!<%9#2!!!!$G$"$k$Y$-!&!&!&!&(B

 

$B!c@PGKAmM}(B VS $B7P;:Bg?C!d(B

$B!!!!(B $B8=>u!'$I$C$A$H$bFI$a$k$h$&$K$7$F$$$k!#(B

 

$B7nMKF|$N@bL@2q(B $B$G@bL@$5$l$k$H;W$&$N$G$9$,!&!&!&!&(B

$B$$$:$l$K$7$m(B

$B!!(B $B!VCM>e$2$O$4K+H~!"CM2<$2$OH36b!W(B

$B$G$9!#(B

 

$B%1!<%9#1$G$O!"86L}%3%9%H$,2<$,$C$F$bJd=u6b$O8:$j$^$;$s!#(B

$B!!!!!V;E@Z$j2<$,$C$F$b%,%=%j%s2<$2$k$J!*!W(B

$B!!$G$9!#(B

 

$B$^$:$O!"(B 5 $B1_$-$C$A$jCM>e$2$7$F$/$@$5$$!*(B

20250621-1.PNG


20250620-1.PNG   $B%1!<%9(B 1 $B!!!':#=5$NJd=u6bM=A[(B

$B!!!!F|7P(ID^J^2$BA}2C3[!!!!!!!!!!!!!!!!!!!!!!!!!!(B +4.8 $B1_(B

$B!!!!(B RG $BA49qJ?6Q!!#1#7#51_D62a3[!!!!!!!!!!!!!!!^(B 0.0 $B1_(B

$B!!!!!!!!>.7W!JJd=u6bA}2C3[!K!!!!!!!!!!!!!!!!(B +0.0 $B1_(B

$B!!!!!!!JJd=u6b$O:#=5$NJd=u6b(B 10 $B1_!a(B 10 $B1_!K(B

$BJd=u8e;E@Z$jA}8:(B

$B!!!!!!Jd=u6bA}8:$N!^$,5UE>!!!!!!!!!!!!!!!!!!!^(B 0.0 $B1_(B

$B!!!!!!85Gd4p=`;E@Z$jA}8:!!!!!!!!!!!!!!!!!!!!(B +4.5 $B1_(B

$B!!!!!!!!!J85GdJX>hCM>e$2J,$O:#=5(B 8.1 $B1_"%(B 0.3 $B1_!a(B 7.8 $B1_!K(B

$B!!!!!!:90z!!!!Jd=u8e;E@Z$jA}8:!!!!!!!!!!!!!!(B +4.5 $B1_!!(B

 

 

$B%1!<%9(B 2 $B!!!':#=5$NJd=u6bM=A[(B

$B!!!!F|7P(ID^J^2$BA}2C3[!!!!!!!!!!!!!!!!!!!!!!!!!!(B +4.8 $B1_(B

$B!!!!(B RG $BA49qJ?6Q!!#1#7#51_D62a3[!!!!!!!!!!!!!!!^(B 0.0 $B1_(B

$B!!!!!!!!>.7W!JJd=u6bA}2C3[!K!!!!!!!!!!!!!!!!(B +4.8 $B1_(B

$B!!!JJd=u6b$O:#=5$NJd=u6b(B 10 $B1_!\(B 4.8 $B1_!a(B 14.8 $B1_!K(B

$BJd=u8e;E@Z$jA}8:(B

$B!!!!!!Jd=u6bA}8:$N!^$,5UE>!!!!!!!!!!!!!!!!!!"%(B 4.8 $B1_(B

$B!!!!!!85Gd4p=`;E@Z$jA}8:!!!!!!!!!!!!!!!!!!!!(B +4.5 $B1_(B

$B!!!!!!!!!J85GdJX>hCM>e$2J,$O:#=5(B 8.1 $B1_"%(B 0.3 $B1_!a(B 7.8 $B1_!K(B

$B!!!!!!:90z!!!!Jd=u8e;E@Z$jA}8:!!!!!!!!!!!!!!(B +0.2 $B1_!!(B    


$B!c6[5^Jg=8!'%j%"%k%?%$%`(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

$B!!(B6$B7n!"(B7$B7nJ,L5NA(B

$B!!(B6$B7n$+$iMhG/(B1$B7n$^$G$N(B   8$B$+7n$r(B49,500$B1_!J@G9~$_!K(B $B$G%W%l%_%"2q0w$K$J$l$^$9!#(B

$B!!!!E,3J@A5a=q$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

 

 

$B;R2q0w$N?t(B

$B;R2q0w$N

$B%W%l%_%"(B

$BM-NA%a%k%^%,(B

$B!JC1FH2q0w!K(B

7,500 $B1_!J(B 8,250 $B1_!K(B

4,527 $B1_!J(B 4980 $B1_!K(B

1 $BL>(B ~ $B#5L>(B

5,000 $B1_!J(B 5,500 $B1_!K(B

4,000 $B1_!J(B 4,400 $B1_!K(B

6 $BL>(B ~9 $BL>(B

4,000 $B1_!J(B 4,400 $B1_!K(B

3,000 $B1_!J(B 3,300 $B1_!K(B

10 $BL>0J>e(B

3,500 $B1_!J(B 3,850 $B1_!K(B

2,500 $B1_!J(B 2,750 $B1_!K(B

$B!!!!(B6/15$B3+:E!!%j%"%k%?%$%`#W#e#bCf_7=N(B No33

$B!!!!!!!!(B 20250615 $B3+:E(B

$B%F!<%^(B $B!V(B $BE79q$+$iCO9v$X(B 15 $B1_0EE>(B

$BJd=u6bDj3[2=!\86L}K=F-$G(B SS $B6H3&7cJQ(B

$B!=CM2<$2M>CO(B 6 $B1_$+$iCM>e$2I,?\3[(B 9 $B1_$X(B $B!<(B


6/5$B!!3+:E!!%j%"%k%?%$%`#W#e#bCf_7=N(B No32 $B!!!!!!(B

$B%F!<%^(B $B!VDj3[Jd=u6b$X$N0J9_$[$\40N;(B

$B!'$L$k$^Er$+$i$NAa4|C&5Q!*!W(B

$B!!!!!!!!!!(B $B!=(B $B6%Ah7c2=$H%+%k%F%kLdBj(B $B!=(B $B!W(B

$B!J#1!K(B $B:#8e$:(B ~ $B$C$H!';E@Z$j$N86L}O"F0:F3+(B

$B!J#2!K(B $BMhG/(B 3 $B7n$^$G!'7ZL}0B!"EtL}!&=EL}9b$NBP1~(B

$B!J#3!K(B $BD>6a!'CM2<$2M>CO(B 4 $B1_(B

$B!J#4!K(B $B8x


4/28$B3+:E!!%j%"%k%?%$%`#W#e#bCf_7=N(B No31

$B%F!<%^!VJd=u6b(B 10 $B8GDj2=$H$=$NBP1~!W(B

$B!=(B 5/21 $B$^$GCM2<$2876X(B $B!"(B 5/22 $B$K(B 4 $B1_CM2<$2!"0J9_Kh=5(B 1 $B1_CM2<$2!"Aa$1$l$P(B 5 $B7nCf$K>e8B(B 10 $B1_E~C#!=(B

$B#0!!L\E*$HBP1~(B

1                                 $B0\9T4|4V#1=54V!A(B 11 $B=54V(B

$B3+;O$O(B 5/22 $B$G3NDj(B

$B!!!!!!=*N;$O:GC;$=$N=5$G(B 5/22 $B$G=*N;(B

$B!!!!!!!!!!!!:GD9$O(B 11 $B=58e!!(B 7/31 $B$G=*N;(B

$B#2!!!!(B 5/22 $B$NJd=u6b$N;;DjJ}K!!!:GDc!V(B 0 $B1_!W!!:GBg!V#1#01_!W(B

$B#3!!!!(B 5/29 $B!!0J9_$NJd=u6b$N;;DjJ}K!(B

$B#4!!!!MWCm0U!'Jd=u6b(B 10 $B1_8GDj2=40N;$^$G0BGd$j$7$J$$!*(B


4/17$B!!#1#5!'#3#0(IX1Y@2Q(B Web $BCf_7=N(B No30

$B!!%F!<%^$O(B

$B!VJd=u6b#0!"Jd=u6b;;Dj<0JQ$o$i$:!"$b$&$9$0(B 10 $B1_2<$2!"M"F~6L0B!"Bg:.Mp!*!W(B

$B!=(B $B6HE>$O86L}(B $B"-(B $BJd=u6b(B $B"-(B $B$G$b>e>:$N2x(B $B!=(B



4/3   $B%j%"%k%?%$%`#W#e#bCf_7=N(B No29

 

$B%F!<%^#1(B $B!V(B 2 $B%+7n$G(B 7 $B1_0J>e$N%^!<%8%s0-2=!*$H$=$N2~A1:v!=(B 185 $B1_$NJI$H(IO0<^]$B2~A1!W(B

$B%F!<%^#2!V(B Eneos $B8:1W=$@5!':_8KI>2AB;(B 1500 $B2/!"8:B;(B 1600 $B2/!"(B JX $B6bB0$N>e>l1W(B 1750 $B2/$+$i8+$($k SS $B$NBP=hK!!W(B



3 /20 $B!!(I1Y@2Q$B#W#e#bCf_7=N(B   No28

    $B%F!<%^#1(B   $B!V(B   SS3  $B=E6l!=:FMh=5$^$G!"(B   2  $B%+7n$G:GBg"%(B   7  $B1_$N<}1W0-2=!*(B

$B%F!<%^#2!VD9LnLdBj$H2a5n;vNc$+$i2r7h:v$r9M$($k!)!W(B

 


1/24 $B!!(IX1Y@2Q$B#W#e#bCf_7=N(B No27 

$B!!(B $B%F!<%^(B $B!V(B 2 $B=59g7W"%(B 1.5 $B1_$G$bCM2<$2876X!W(B

$B!=(B RG $BA49qJ?6Q(B 185 $B1_0J2<$K$J$k$H!"Jd=u6b$H>.Gd(IO0<^]$B$O7c8:!*!=(B

$B!!Jd=u8e;E@Z$j!'>e$,$C$F$b>e$2$J$$!*(B

$B!!!!!!!!!!!!!!!!2<$,$C$F$b2<$2$J$$!*(B

 

12/16 (IX1Y@2Q$B#W#e#bCf_7=N#N#o#2#6(B

$B%F!<%^#1!!Jd=uN(:o8:L\A0!'!VM}A[$H:G0-!W(B

$B!!!!!!(B   $B!J#1!K(B   1   $B7n0lGU$^$G!'>e$2$?$i2<$2$J$$!#(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!Jd=u8e;E@Z$j$,2<$,$C$F$b2<$2$J$$!*(B

$B!!!!!!!J#2!K(B   12/19   $B$O(B   6   $B1_CM>e$2!J>CHq@G9~$_!K$G(B   100   $B!sE>2G(B

$B!!!!!!!!!!!!!!#1!$#21_$O(B   1/16   $B$NA0E]$7J,(B

$B!!!!!!!!!!!!!!!!(B   RG   $BA49qJ?6Q$O(B   12   $B7nKv$G(B   18   $B#11_Bf$X(B

$B!!!!!!!!!J#3!K(B   1/16   $B$O(B   4   $B1_CM>e$2!J>CHq@G9~$_!K$G(B   100   $B!sE>2G(B

$B!!!!!!!!!!!!(B   RG   $BA49qJ?6Q(B   185   $B1_$O(B   1   $B7nCf$K

$B!!(B   $B%F!<%^#2!!<+8x9q(B 3 $BE^9g0U!V$$$o$f$k!X;CDj@GN(!Y$rGQ;_!W"MJd@5M=;;$O:rF|(B   12   $BF|!"=01!DL2a!J0]?7$H9qL1$O;?@.!K(B

11/29$B!!(B $B%j%"%k%?%$%`#W#e#bCf_7=N(B   No25

$B%F!<%^!!=P8}@oN,$N@.8y$N$?$a$K!'A0E]$7CM>e$2(B

$B!=A0E]$7CM>e$2$N@.H]$,(B SS $B7P1D$N:#8e$r7h$a$k!<(B

$B!J#1!K(B $BJd=uN(:o8:$HJd=u6b!'9b$/Gd$k$HJd=u8e;E@Z$j$,2<$,$k(B

$B"MJd=u8e;E@Z$j$NA}8:3[$O(B RG $BA49qJ?6Q$@$1$G7h$^$k(B

$B!J#2!K(B $BA0E]$7CM>e$2$OI,?\!&!&!&$7$J$$$H(B SS $B7P1D$,:$Fq$+!)(B

$B!J#3!K(B $B:GDc(B 3 $B1_$NA0E]$7CM>e$2$@$H!"(B RG $BA49qJ?6Q$O(B 195 $B1_$^$G>e>:!*(B

$B!J#4!K(B $BA0E]$7CM>e$2(B 2 $B1_!"(B 3 $B1_$G:.Mp2sHr(B

$B"M(B 2 $B2sL\$NJd=u6b:o8:$O(B 1/30 $B$K1d4|$7$F:.Mp2sHr$9$Y$-(B

 


$B!c(B4$B7n(B~6$B7n$N2q0w8BDj%a%k%^%,G[?.MzNr$G$9!d(B   

2025/06/14  $B!!Mh=5$O(B+5.0$B1_!":FMh=5$O(B+3.5$B1_!"(B2$B=59g7W(B8.5$B1_$NM=A[!'(B9$B1_CM>e$2$,I,MW$G$9!*(B

2025/06/13  $BBG$AJ};_$a!*!'%$%9%i%(%k$N%$%i%s967b$G86L}K=F-!&!&Mh=50J9_(B2$B=5$G(B7$B1_0J>e$NCM>e$,$j!*!*!!(B

2025/06/13$B!!Mh=5$O(B+3.5$B1_M=A[!#2A3JE>2G$G$-$J$$$H!"Jd=u6b3U5D7hDjA0$h$j%m!<%j!

2025/06/12$B!!Mh=5$N;E@Z$j$O(B+3$B1_(B~+4$B1_$N>e>:!';E@Z$j>e$,$C$F;T672~A1$G$-$k$+!)(BSS$B$O2fK}Hf$Y!*(B

2025/04/16$B!!(B $BJd=u6b!V#0!W4p=`;E@Z$j"%(B8.5$B1_!"Jd=u8e;E@Z$j"%(B4.1$B1_!"(B2$B=59g7W$G"%(B6.2$B1_!&!&L@F|(IX1Y@2Q$B#W#e#bCf_7=N(BNo30$B$r3+:E$7$^$9(B

2025/04/15$B!!(B $B%a%b%j$G$N<:DF$rNH$K$G$-$k$+!&%Z%m%V%9%+%$%HB@M[EECS$GGF8"L\;X$93P8g$NLr=j(B $B!!!!(B

2025/04/14$B!!(B $B8=>u$N@0M}!'86L}0B!\D4@06bBgI}2<$2!"1_9b!"Jd=u6b#0!"(BRG$BA49qJ?6Q(B185$B1_3d$l!"%,%=(B

2025/04/12$B!!(B (I6^?X](B10$B1_CM2<$2$N

2025/04/11$B!!(B $BMh=5$OJd=u6b!V%<%m!WJd=u8e;E@Z$j$O"%(B3.6$B1_M=A[!"(B2$B=59g7W"%(B6$B1_6a$$BgK=Mn!*!*M=A[(B

2025/04/10$B!!(B $BMpGdFMF~MW0x$,(B4$B$D$b$"$j$^$9!*(BRG$BA49qJ?6Q(B180$B3d$l$J$i

2025/04/09 $B!!(BRG$BA49qJ?6Q$O(B186.3$B1_!J5U;;!K$G$b:#=5!"Mh=5$GJd=u8e;E@Z$j"%(B5$B1_!'Mh=5$OJd=u6b!V%<%m!W!"(B6$B7nCM2<$2M=Dj"MMpGd3+;O!)!W(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

$B!J85Gd5Z$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