$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2021 $BG/(B 3 $B7n(B 17 $BF|G[?.(B
$B:rF|(B 3/16 $B!J2P!K$K2q0w8BDj$G3+:E$7$^$7$?!#(B
$B!V=P8w7h;;$O!X2x!Y!'85Gd(B
3
$B
$B#7(B $BJ,DxEY$N0lHL8x3+HG$r8x3+$7$F$^$9!#(B
$B!!Cf_7(B Web $B2q0w!J%W%l%_%"!K$K$J$k$H!"(B $BO?2h$G$4Mw$$$?$@$1$^$9!#(B
3
$B7nJ,$OL5NA$G$9!#(B
$B$*?=9~$_$O(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B
| nakazawaweb (nakazawa-cpa.net)
$B!
$B=P8w$N7h;;$O(B
$B!J#1!K=P8w$O><(I<*Y$B$H$NE}9g;~$KL5M}$7$F$^$9!'>C$($?(B457$B2/1_B>(B
$B!!!!!!!&BPAO6H2H(B
$B!!!!!!!&BP><(I<*Y$B
$B!J#2!K$=$N8e$N<}1W0-2=!\82:_2=$7$J$$E}9g8z2L(B
$B!!!!!!!&@PC:$N:B>L;q;:2=(B
$B!!!!!!!&%K%=%s(B
$B!!!!!!!&BgI}$J2a>j@_Hw(B
$B!J#3!KG[Ev@-8~!J:_8KI>2AB;1W$r=|$/Mx1W$N#5#0!s!K$N
$B$G$9!#(B
$B!!$3$N$?$a!"(B $B=P8w$N:_8KI>2AB;1W$,0[>o(B $B$K$J$C$F$^$9!#(B
$B;v6H5,LO$+$i$$$&$H(B
$B!!(BENEOS$B$r#1#0#0$H$9$k$H(B
$B!!=P8w!!!!#6#0(B
$B!!%3%9%b!!#2#0(B
$B$,BEEv$G$9!#(B
$B$,!"(B
$B!!(B $B:_8KI>2AB;1W$,(BEneos$B$N#1#5#0!s0L(B $B!&!&!&(B2020.4-6$B!"(B2020.6-7$B!"(B2021-1-3
$B!!!!!!!!!!!!!!!!!!!!(B $B!!!!@V9u5UE>(B $B!&!&!&!&!&!&!&(B2020.10-12
$B$K$J$C$F$^$9!#(B
$B$3$l$@$1(B $BBgI}$J86L}9b$K$J$C$F$b!"7h;;M=A[$O:_8KI>2AB;(B100$B2/1_(B $B$G$9$+$i!&!&!&!&(B
$B@PL}%a%8%c!<(B5$B
$B2q0w8BDj$G!">\$7$/2r@b$7$F$^$9!#(B
$B!
$B@:@=@_HwGQ4~$OF|K\$N85Gd$N@8L?@~(B $B$G$9!#(B
$B9qFb<{MW$N8:B`$K9g$o$;$F!"@:@=@_Hw$NGQ4~$r$7$J$$$H(B
$B!&85Gd$N<}1W$,3NJ]$G$-$J$$!&!&!&!&8=:_$N=P8w(B
$B!&>-MhE*$J6HBVE>49$NEj;q$,$G$-$J$$!&!&!&(B
$B@PL}%a%8%c!<(B5$B
$B@_HwGQ4~$,=PMh$J$$$H!&!&!&9k=#!&%U%#%j%T%s$N$h$&$K!"F|K\$+$i@PL}@:@=$,$J$/$J$k2DG=@-$,$"$j$^$9!#(B
$B!!%(%M%k%.!<0BA4J]>Z$N4QE@$+$i$b!"(B $B@_HwGQ4~"M9qFb@:@=0];}(B
$B$OI,?\$G$9!#(B
$B!!>e5-$N$h$&$K=P8w$N2a>j@_Hw$OBg$-$J2]Bj$G$9!#(B
$B!!El0!@PL}$N(BTOB$B$K$b<:GT$7$F$^$9$N$G!&!&!&!&!&!&(B
Eneos$B$@$1!!(BLong
$B=P8w$H%3%9%b$O!!(BShort
$B$KAa$/$J$i$J$$$H!"85Gd$N<}1W$O2sI|$7$^$;$s!#(B
$B!!(B
3/9
$B!J2P!K$NF|7P$K0J2<$N5-;v$,=P$F$^$7$?!#(B
$B9k@=L}=j!"2$JF%a%8%c!
$B!cF|K\$N%(%M%k%.!<0BA4J]>c(B
$B"M(B
$B9qFb@:@=0];}!d(B
$B9qFb<{MW$N8:B`$K9g$o$;$?@:@=$DF|$NGQ4~$OI,?\(B
$B!#(B
$B!&%*!<%9%H%i%j%"$G2$JF%a%8%c!<$N@=L}=j$NJD:?I=L@$,Aj
$B!&(B
$B1Q(B
BP
$B$dJF%(%/%=%s%b!<%S%k$,Cf9q@*$J$I$N3d0B$J@PL}@=IJ$H$N6%Ah7c2=$rM}M3$KE1B`(B
$B$r7h$a$?!#(B
$B!&(B
$B;D$k@=L}=j$O8=CO4k6H$N(B
2
$B$D$N$_(B
$B$K$J$k!#(B
$B!&(B
2021
$BG/EY$N@PL}@=IJ$NM"F~0MB8EY$O(B
8
$B3d6a$/(B
$B$K9b$^$k8+DL$7$G!"Cf9q$+$i$NM"F~HfN($b>e>:Cf$@!#(B
$B!&%(%M%k%.!<$N0BA4J]>c$KBP$9$k7|G0$N@<$b=P$F$$$k!#(B
$B!&(B
BP
$B$O(B
20
$BG/(B
10
$B7n!"@>%*!<%9%H%i%j%"=#$N%/%$%J%J@=L}=j$NA`6HDd;_$rH/I=$7$?!#F1@=L}=j$O(B
65
$BG/$NNr;K$r;}$D$,!V$b$O$d:N;;$,
$B!&%(%/%=%s$b(B
21
$BG/(B
2
$B7n!":N;;0-2=$rM}M3$K%a%k%\%k%s$K$"$k%"%k%H%J@=L}=j$NJD:?$rH/I=$7$?!#M"F~4pCO$KE>49$9$k!#(B
$B!&(B
00
$BG/Be=i$a$K(B
8
$B$D$"$C$?@=L}=j$O8=CO4k6H$,;}$D(B
2
$B$D$N$_$K8:$k(B
$B!&GX7J$K$OCf9q$dCfEl@*$N@=IJ$H$N6%Ah7c2=$,$"$k!#(B
$B!&F|NL(B
30
$BK|!A(B
40
$BK|%P%l%k$N!V%a%,@=L}=j!W$,A}$(!"%"%8%"B@J?MN$X$NM"=P$r3HBg!#(B
$B!&JD:?$,7h$^$C$?9k=#$N@=L}=j$N(B
2
$B!A(B
4
$BG\$N5,LO$@!#(B
$B!&@:@=%3%9%H$d;T>l2A3J$b3d0B$G!"9k=#$N@=L}=j$G$OB@EaBG$A$G$-$J$$!#(B
$B!&9k@/I\$K$h$k$H!"(B
18
$BG/EY!J(B
18
$BG/(B
7
$B7n!A(B
19
$BG/(B
6
$B7n!K$N>CHqNL$OF|NL(B
104
$BK|(B
5000
$B%P%l%k$H(B
10
$BG/EYHf$G(B
16%
$BA}$($?!#(B
$B!!(B
$B!&$=$l$G$b(B
$B2$JF%a%8%c!<$OC&C:AG$NN.$l$rF'$^$($F@=L}=j$+$i$NE1B`(B
$B$r7h$a$?!#(B
$B!&;D$k(B
2
$B$D$N@=L}=j$b0BBY$G$O$J$$!#%S%P!&%(%J%8!<$H%"%s%]!<%k$N(B
2
$B
$B!&@=L}=j$NJD:?$G9k=#$N@PL}@=IJ$NM"F~0MB8EY$O>e>:$7B3$1$F$$$k!#(B
$B!&M"F~IJ$N3d9g$O(B
19
$BG/EY$O(B
65%
$B!#(B
21
$BG/EY$K$O(B
79%
$B$^$G9b$^$k8+DL$7$@!#(B
$B!&(B
$B!V(B
$B9q2H$N@H
$B!&M"F~$,%9%H%C%W$7$?>l9g!"9qL1$N@83h$K2C$(!"@oF.5!$N1?MQ$J$I9qKI$K$b;Y>c$,@8$8$k$?$a$@!#(B
$B!&!VFn%7%J3$$dB>$N3$0h$G6[D%$,9b$^$l$P!"M"Aw$NCY$l$b@8$8$+$M$J$$!W!J%P!<%s%:;a!K(B
$B!&Cf9q$X$N0MB8EY$N9b$^$j$b7|G0:`NA$@!#9k=#$NM"F~@h$H$7$F!VCf9q$,>-Mh!"%7%s%,%]!<%k$r>e2s$k$3$H$b$"$jF@$k!W!J(B
S&
P
$B%0%m!<%P%k!&%W%i%C%D$N%"%l%/%5%s%@!
$B!&Cf9q$dCfEl@*$N@=L}=j$NG=NOA}6/$O:#8e$bB3$/8+DL$7$@!#(B
$B!&9q:]%(%M%k%.!<5!4X!J(B
IEA
$B!K$K$h$k$H!"Cf9q$N@PL}@:@=G=NO$O(B
2019
$B!A(B
25
$BG/$K$+$1$FF|NL(B
180
$BK|%P%l%k!"CfEl$G$OF1(B
160
$BK|%P%l%kA}$($k8+9~$_!#(B
$B!&FC$K%"%8%"CO0h$G$OCf9q$NB8:_46$,Bg$-$$!#(B
21
$BG/$K6!5k%7%'%"$O(B
50%
$B$rD6$(!":#8e$b0lCJ$H9b$^$k8+DL$7$@!#(B
$B!&@=L}=j$NJD:?$O9k=#0J30$G$b9-$,$k!#(B
$B!&(B
$B%U%#%j%T%s$G$O!"1QMv%m%$%d%k!&%@%C%A!&%7%'%k7O$G%U%#%j%T%s$N@PL}85Gd$jBg
$B!&(B
$BM#0l;D$C$?@=L}=j$r1?1D$9$kBg
$B!&F|K\$G$b(B
ENEOS
$B%[!<%k%G%#%s%0%9$,(B
21
$BG/(B
1
$B7n!":,4_@=L}=j!J2#IM;T!K$K(B
2
$B4p$"$k86L}@:@=$N4p44AuCV$N$&$A(B
1
$B4p$r(B
22
$BG/(B
10
$B7n$r$a$I$KGQ;_$9$k$HH/I=$7$?!#(B
$B!&9q:]6%Ah$N7c2=$J$I$,M}M3$H$$$&!#9qFb$K(B
21
$B%+=j$"$k@=L}=j$b:#8e!"JD:?$,A}$($k2DG=@-$,$"$k!#(B
=========================================================
$B$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