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

2021 $BG/(B 10 $B7n(B18 $BF|G[?.(B

   10/13 $B!J?e!K$N(B Web $BCf_7=N$r>/$7$@$18x3+$7$F$^$9!#(B

$BCf_78xG'2q7W;N;vL3=j!J8xG'2q7W;N!&@GM};N!&ITF0;:4UDj;NJd!&(BSS$B7P1D%"%I%P%$%6!J0lO:!K$N%[!<%`%Z!<%8$G$9!#(B (nakazawa-cpa.net)

$B!V(B Eneos $B!':F(I4HM^]A,0(B 2000 $B2/1_Gc<}$H(B SS $B7P1D!W(B

$B#1!%(B Eneos $B$N(B JRE2000 $B2/1_Gc<}$N35MW(B $B#2!%(B Nippo $B3tGd5Q$HO"7k0];}$H$N4X78(B

3. $B!!(B Eneos $B$N;q6bD4C#(B

$B#4(B SS $B7P1D$X$N1F6A(B

$B#5!%@PL}6H3&:G?7>pJs(B

( $B1Q9q$N(B SS $B!"86L}9bEy!9$$$C$Q$$$"$j$^$9$,!&!&!&!K(B

$B!

$B$3$N$H$3$m(B $B!!?'!9$N=PMh;v$,B?$9$.$F!&!&!&!&!&!&(B

Eneos$B$O!":F(I4HM^]A,0(BJRE$B$r(B2000$B2/1_$GGc<}(B


$B$=$N;q6bD4C#$O(B $BD6%&%k%H%i(BC $B$G$9!#(B


$BO"7k>e>l;R2qyEO!\O"7k0];}!'DL>o$O$I$A$i$+$G$9!#(B

$B!!!!!&(B GS$B$H$N(BSPC$B!J(BEneos$B$N=P;q$O(B35$B!s!"5D7h8"$O(B50$B!sD6!K$,(BTOB$B!J(B $B0l3t(B 4000$B1_(B $B!K(B

$B!!!!!!!!"M(BNippo$B$NHs>e>l2=!J$$$o$f$k(B2$BCJ3,

$B!!!!!!!!!&(BSPC$B$O(BNIPPO$B3t$rC4J]$K%N%s%j%3!<%9%m!<%s$G;q6bD4C#(B

$B!!!!!&(BEneos$B$N=P;q$O(B210$B2/1_(B

$B!!!!!&(BEneos$B$O(BNippo$B3t$r<+8J3t$H$7$FGd5Q!J0l3t(B 2859$B1_(B $B!KLs(B1940$B2/1_(B

$B!!!!:90z!!(B $BLs(B1730$B2/1_$N(BCash$B!!(BIn $B!!$NM=Dj(B


$B!!C"$7!"H?BPI=L@B??t(B

$B!!3t2A$O(B4000$B1_$A$g$C$H!&!&!&!&El0!@PL}$N(BTOB$B<:GT;~$H$OMMAj$,0c$$$^$9!#(B

$B!!!!!!!!!!"-!!Lp0u(B

$B!!(BEneos$B$O(BNippo$B3t$r(B2,859$B1_$GGd5Q(B


$BN>J}$H$b$K(BGS$B!J%4!<%k%I%^%s%5%C%/%9!K(B



$B!c(BEneos$B$O(B3000$B2/1_$rNt8e:D$GD4C#:Q$_$G$9!#!d(B

$B!!(BCosmo$B$NNt8e:D$rH/9T:Q$G$9!#(B


$BBg2#9K$N(BEneos$B$,!&!&!&!&!&!&$J$s$+JQ$G$9!#(B


$B!!$I$&$7$?$N!)$I$&$7$?$N!)(B


$B!c85Gd(B3$B

SS$B7P1D


$B$3$N%a%k%^%,$OFI


$B!!2q0w8BDj%a%k%^%,$d!"#W#E#bCf_7=N$G!">\$7$/2r@b$7$F$^$9!#(B

$B$3$A$i$G$*?=9~$_$/$@$5$$!#(B

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

$B2a5n$NA4$F$N#W#E#bCf_7=N$NO?2h(B

$B!!!!!!!!!!!!2q0w8BDj%a%k%^%,(B

$B$b$4Mw$$$?$@$1$^$9!#(B

$B!!(B11/9$B!J2P!K$K$O!"5W$7$V$j$K%j%"%kCf_7=N$r3+:EM=Dj$G$9!#(B

$B!

$B%=!<%i!<%U%m%s%F%#%"3t<02q

 $B!c40A4E1B`$;$:!'$=$7$FCY$9$.$^$9!#!d(B

$B!!4{$K!"!V@V;zB3$-!W$G$7$?!#(B $B9u;z$O(B 1 $BG/$@$1!&!&!&!&;D$j$OA4$F@V;z$G$7$?!#(B

$B!!%"%a%j%+$X$N9)>l7z@_!'Ce

$B!!%"%a%j%+$+$i$N40A4E1B`(B

$B!<$3$N;~$K!"@=B$$+$iE1B`$9$Y$-$G$7$?!<(B

 

$B!c$I$&$7$F!"B@M[8w%Q%M%k$K?J=P$7$?$+!)!d(B

$B!&(B RDS $B$H$N9gJ[7@Ls!'@PL}@=IJ$NM"=P$N3$30E83+$,=PMh$J$+$C$?$+$i(B

$B!!!!!!!<5l(B TG $B!"(B EMG $B$b0l=o$G$7$?!<(B

$B!&3$30E83+$G$-$k>&:`$H$7$FB@M[8w%Q%M%k$rA*Br(B

 

$B!c5l> 3000 $BK|1_!)$G!"B@M[8w%Q%M%k$NFCLsE9$K$J$C$F$$$k2q

$B!!!&40A4E1B`$9$k$H!"B@M[8w%Q%M%k$NFCLsE9$K(B 3000 $BK|1_!)$rJV4T$9$k5AL3$,@8$8$k(B

$B!!!&$=$NIiC4$7$?$/$J$$!#!JKt$O$G$-$J$$!#!K(B

$B!!!&DL>o$O!"7P1DE}9g;~$KA43[=hM}$9$k$,!&!&!&!&(B

$B!!!!!!!!$*$=$i$/!"A43[=hM}$,=PMh$F$$$J$+$C$?2DG=@-$,$"$k(B

$B!!!!!!!!!!!!!!(B $B"-(B

$B!!!!!!!!40A4E1B`$@$H!"0l;~E*$KB;<:$,H/@8(B

$B!!!!!!!!!!!!!!(B $B"-(B

$B!!!!!!!!$3$NB;<:$r2sHr$7$?$$$H$$$&;WOG$G0lIt;v6H$NB8B3(B

$B!!!&B@M[8w%Q%M%k$O@=B$Cf;_(B $B"M(B $B%Q%M%k$r;EF~$l$F!"B@M[8wH/EE%7%9%F%`$N6!5k$O7QB3(B

$B!!!&3N$+$K!"B@M[8w%Q%M%k$N%j%5%$%/%k$OI,MW$@$,!&!&!&!&(B

$B!!!!!!=P8w$N;v6H$H$7$F$d$k$K$O!"5,LO$,>.$5$9$.$k(B

 

$B!cBgC@$J!J40A4!KE1B`$,=PMh$J$$2?Ey$+$NM}M3$,B8:_$+!)!d(B

$B!!(B $B!V40A4E1B`$G$-$J$$=P8w!W$K$J$i$J$1$l$P$$$$$N$G$9$,!&!&!&!&!&(B

$B!!%K%=%s(B

$B!!D6>.7?(B EV

$B!!Ey!9!">-MhE*$K$O!"40A4E1B`$7$?J}$,$$$$$H;W$o$l$k;v6H$OB?$$$N$G$9$,!&!&!&!&(B

 

$B=P8w$N!VC&@PL}!W$,8+$($F$3$J$$!&!&!&!&(B

$B!!:#4|$O!"86L}9b(B

$B!!!!!!!!!!@PC:9b(B

$B$G9%7h;;$O3N



$B!!(B

Web$BCf_7=N!J%W%l%_%"2q0w@lMQ!K(B | nakazawaweb (nakazawa-cpa.net)

$B!!(B2019.7$B$+$i$NA4$F$N2q0w8BDj%a%k%^%,(B

$B!!(B2020.1$B$+$i$NA4$F$N#W#e#bCf_7=N(B

$B$,$4Mw$$$?$@$1$^$9!#(B

$BC;$$9pCNF02h$r8x3+$7$^$7$?!#(B

$BCf_78xG'2q7W;N;vL3=j!J8xG'2q7W;N!&@GM};N!&ITF0;:4UDj;NJd!&(BSS$B7P1D%"%I%P%$%6!J0lO:!K$N%[!<%`%Z!<%8$G$9!#(B (nakazawa-cpa.net)

$B$4Mw$/$@$5$$!#(B

$B$3$A$i$GCf_7(BWeb$B2q0w!J%W%l%_%"!K$r$*?=9~$_$G$-$^$9!#(B

9$B!"(B9$B7n$N(B2$B$+7nL5NA$G$9!#(B

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


$B!c#W#e#bCf_7=N!d(B

$B!!86B'!!Kh7nBh(B2$B2PMKF|!!#1#4!'#3#0(B~2$B!$(B3$B;~4V$G$9!#!J(BWeb$B:)CL2q4^$_$^$9!#!K(B

$B!!#6(B/$B#3$N$h$&$J6[5^3+:E$b?o;~$d$C$F$^$9!#(B

$B!!:#8e$N3+:EM=Dj(B

$B!!!!(B     11/9 $B!J2P!K!!(B12/14$B!J2P!K!!(B1/12$B!J2P!K(B

     

$B!!(BWeb$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