$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2021 $BG/(B 12 $B7n(B16 $BF|G[?.(B
$B;d$,!V%,%=%j%s9bBP:v85GdJd=u6b!W$H8@$C$F$$$k;v6H$O(B
$B!V%3%m%J2<$K$*$1$kG3NAL}2A3J(B
$B7cJQ4KOBBP:v;v6H!W(B
$B$H$7$F!"0J2<$N(BHP$B$G3+<($5$l!"4{$K!";O$^$C$F$^$9!#GnJsF2$,
$B!J:#$O!";O$^$C$F$$$k$,!"E,MQBP>]30$H$J$C$F$$$k>uBV!K(B
$B%3%m%J2<$K$*$1$kG3NAL}2A3J7cJQ4KOBBP:v;v6H!C7P:Q;:6H>J(B $B;q8;%(%M%k%.!
$B!!$3$l$r8+$?>CHq
$B!!!!!!!&(B 170$B1_D6$@$C$?$N$,!"(B170$B1_CM2<$2(B
$B!!!!!!!&(B $B$=$N8e$O(B170$B1_DxEY$K?x$(CV(B $B$+$l$k$+$N$h$&$K4*0c$$$7$^$9$h$M!&!&!&!&(B
$B3F85Gd$NBP1~(B
$B!!!!!!!!!!!!!!!!!!!!!!(BEneos$B!!!!!!!!=P8w!!!!!!!!%3%9%b(B
$BFCLsE9$X$N=qLL8rIU!!!!!!>\:Y(B $B4J0W!!!!!!!!$J$7(B
$BJd=u6bA43[4T85$N3+<(!!!!(BHP$B!!!!!!!!!!(BHP$B!!!!!!!!!!$J$7(B
$B!!$O$C$-$j$7$F$$$k$N$O!"(B $B!V(B 12 $B7n7h;;$X$N7h;;4|JQ99$r5^$2!W(B $B$G$9!#(B
$B!!!!(B $B:GC;$G(B1$BF|$G7h;;4|JQ99(B $B$,=PMh$^$9!#(B
$B!!!!(B
$BB?$/$N2q
$B!!!!Bg$-$J2q
$B!!(B $BBgA0Ds$O!"(B12$B7n4|$,9u;z2=$G$9!#(B
$B!!?'!9$J
$B!!(B
$B!!(B $B8\Ld@GM};N$5$s$HBg;j5^$4AjCL$/$@$5$$!#(B
$B!c$3$NJd=u6b$KIi$1$:$K@8;D$j$^$7$g$&!*!d(B
$BHs>o$KFq$7$/$F!"J#;($G$9!#(B
$B!!86L}$,K=F-$9$k$H!"$3$NJd=u6b$N1F6A$G!"B?$/$N(B
SS
$B$,JD:?$KDI$$9~$^$l$k$+$bCN$l$^$;$s!#(B
$B!!%$%.%j%9$G(B
$B1Q%(%M%k%.!<2q
$B!!(B
$B%,%9>.Gd$j$,BgNLE];:(B
$B$G$9!#(B
$B!!(B
$B860x$O!">.Gd2A3J$N>e8B!J%-%c%C%W$H8@$$$^$9!#!K@_Dj(B
$B$G$9!#(B
$B!c:#2s$N85GdJd=u6b!'
$B!!MWCm0U$G$9!#(B
$B!!3'$5$s$O!"<+$i$N?H$r
$B!!$=$7$F<+$i$G$-$k$3$H$O!V(B
12
$B7n7h;;$X$N7h;;4|JQ99!W$G$9!#(B
$B!!!!!!A0Ds>r7o!':#(B
12
$B7n4|$N9u;z2=$G$9!#(B
$B!c(B
$BJ#;($G!"H=$j$K$/$$@)EY@_7W(B
$B$J$N$G$G!"Dj5A$r$-$A$s$H$7$^$9!#!d(B
$B!!!!(B
RG
$BA49qJ?6Q!'%(%MD#$N8xI=$9$k%l%.%e%i!<%,%=%j%s$NA49qJ?6Q(B
$B!!!!!!!!!!!!!!!!!!!!!!!J7nMKF|;~E@!"?eMKF|8xI=!K(B
$B!!!!(B
A
$B1_!J(B
170
$B1_D62a3[!K!'(B
170
$B1_$rD6$($?=5$N(B
170
$B1_$rD6$($?3[$r(B
A
$B1_(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!JA49qJ?6Q$,(B
170
$B!\(B
A
$B1_$@$C$?$H$9$k$H!K(B
$B!!!!F|7P(ID^J^2$BJ?6Q!'7n!<6b$NF|7P%I%P%$86L}$N=5
$B!!!!!!!!!!!!!!!!!!!!!!!!!JA[Dj0YBX$N(B
114
$B1_$H;H$C$F$$$k$h$&$G$9!#!K(B
$B!!!!4p=`86L}%3%9%H!'Jd=u6b3[;;Dj$N$?$a$K4p=`$H$J$k86L}%3%9%H(B
$B!!!!(B
$B4p=`86L}%3%9%H!a(B
2
$B=5A0$NF|7P(ID^J^2$BJ?6Q!<(B
A
$B!J(B
170
$B1_D62a3[!K(B
$B!!(B
$B!!!!Jd=u3[!aF|7P(ID^J^2$BJ?6Q!<4p=`2A3J(B
$B!!!!!!!!!!!a(B
$BF|7P(ID^J^2$BJ?6Q!<(B
2
$B=5A0$NF|7P(ID^J^2$BJ?6Q!\(B
A
$B!J(B
170
$B1_D62a3[!K(B
$B!cJd=u3[$,A}$($?!d(B
$B!!!!!!(B
$B"-(B
$B!c>e8B(B
5
$B1_$OJQ$o$i$:!d!a(B
5
$B1_D6$O(B
SS
$BIiC4(B
$B"M(B
SS
$B$NIiC4A}(B
$B!!!!!!(B
$B"-(B
$B!cJd=u6b$NM=;;3[$OJQ$o$i$:!d!a(B
SS
$B$NIiC4A}(B
$B!c(B2$B4|O"B3@V;z$O@dBP2sHr$9$Y$-!d(B
$B!!!!(B
$B!&CM>e$2$,=PMh$J$$!#(B
$B!&!&!&>CHq
$B!!!!(B
$B!&85Gd$O;E@Z$j$rE>2G$7$F$/$k!#(B
$B$H$$$&(B
$B:G0-$N>u67(B
$B$,H/@8$7$^$9!#(B
$B!!!!$3$N4|4V$G$9$,(B
$B!!!!!!(B
$BJd=u6b;Y5k4|4V!'(B
12
$B7nKv$+$i(B
3
$B7nKv$^$G$N(B
3
$B$+7n4V(B
$B!!!!!!!!(B
$B!\(B
$B!!(B
$BAFMx$r2sI|$G$-$k$^$G$N4|4V!'(B
3
$B$+7nDxEY$rMW$9$k$H;W$$$^$9!#(B
$B:GBg$G(B
6
$B$+7n$NAFMx$NBg$-$J05=L$N2DG=@-(B
$B$,$"$j$^$9!#(B
$B!c(B
3
$B7n7h;;$@$H!"O"B3$7$?(B
2
$B4|$K5Z$V2DG=@-$,$"$j$^$9!#!d(B
$B!J(B
3
$B7n0J30$N(B
1
$B!"#2!%#4!"#57n$N7h;;4|$N2q
$B!!3'$5$s$N2q
$B!!!!!!!!A04|!'Bg$-$JMx1W7W>e(B
$B!!!!!!!!:#4|!'A04|$h$j$O8:>/$7$?$,!"Mx1W$r7W>e$7$F$$$k(B
$B2q
$B!!$G$b!"(B
$B!!]#37n$,Bg@V;z$K$J$C$?>l9g$K$O!"(B
12
$B$+7n$G@V;z$K$J$C$F$7$^$&2DG=@-$,$"$k!#(B
$B!!]#67n$NBg@V;z$@$H!"
$B!!(B
$B:G0-$N>l9g!'(B
2
$B4|O"B3@V;z(B
$B$K$J$C$F$7$^$$$^$9!#(B
$B!c(B
2
$B4|O"B3@V;z$K$J$k$H!d(B
$B!!(B
SS
$B6H3&$O!"!V9=B$IT676H3&!W(B
$B$KG'Dj$5$l$F$$$^$9!#(B
$B!!$7$?$,$C$F!"6d9T$N:DL3
$B!!(B
2
$B4|O"B3@V;z$K$J$C$F$7$^$&$H!"!VMWCm0U@h!W$KE>Mn(B
$B$9$k2DG=@-$,9b$$$G$9!#(B
$B!!(B
2
$B4|O"B3@V;z$K$J$k(B
$B!!!!!!!!(B
$B"-(B
$B!!?75,$NM;;q$,=P$J$$2DG=@-$,$"$j$^$9!#(B
$B!!!!!!!!(B
$B"-(B
$B!!4{B8
$B!!!!!!!!(B
$B"-(B
$B!!$G$b!"?75,
$B!!!!!!!!(B
$B"-(B
$B!!:G0-!"E];:$7$F$7$^$$$^$9!#(B
$B!!$H$$$&(B
$B:G0-$N;vBV$N2DG=@-(B
$B$,9b$^$j$^$9!#(B
$B!c2q
$B!
$B0l:rF|(B
$B!V%,%=%j%s9bBP:v85GdJd=u6b$H(B
12
$B7n7h;;$X$NJQ99$N4+$a!W(B
$B$G$9!#(B
$B!!>/$7$@$1!"8x3+$7$F$$$^$9!#(B
$B!
$B!!(B
$B:#8e$N(B
Web
$BCf_7=N$NM=Dj$G$9!#(B
WE
$B#bCf_7=N$r3+:E$7$^$9!#(B
$B?eMKF|$K%(%MD#$+$i%l%.%e%i!<%,%=%j%s$NJ?6Q2A3J$N8xI=$,$"$j$^$9$N$G(B
$B86B'!!#1!$#2!$#37n$OJQB'3+:E$K$7$^$9!#Bh(B
2
$BLZMKF|$K$7$^$9!#(B
1/13
$B!JLZ!K(B
2/10(
$BLZ(B $B!K!!(B
3/17
$B!JLZ!K(B
$BKh=5(B
$B!!!!!!(B
$B?eMKF|!'85Gd;E@Z$j2~Dj!J85GdJd=u6b$N3NDj!K(B
$B!!!!!!!!!!!!!!(B
$BMh=5$NM=A[!J$@$$$?$$J,$+$j$^$9!#!K(B
$B!!!!!!(B
$B6bMKF|Kt$OEZMKF|!'85Gd;E@Z$j2~Dj!"85GdJd=u6b$NM=A[!J$[$\3NDj!K(B
$B!!$rG[?.M=Dj!#(B
$B!!(B
$B!c%7%9%F%`$,40@.$7
$B!!!!!!F|7P(ID^J^2$B86L}=5
HP
$B$KF|!93+<(M=Dj$G$9!#(B
$B!!!!!!$7$P$i$/$*BT$A$/$@$5$$!#(B
$B!
10$B7n0J9_$N2q0w8BDj%a%k%^%,$N%F!<%^$G$9!#(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
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
$B$4Mw$/$@$5$$!#(B
$B$3$A$i$GCf_7(BWeb$B2q0w!J%W%l%_%"!K$r$*?=9~$_$G$-$^$9!#(B
12$B7n!"(B1$B7n$N(B2$B$+7nL5NA$G$9!#(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$BMhG/(B7$B7n$^$G$N(B8$B$+7n$G(B49,500$B1_!J@G9~$_!K(B $B$G$9!#(B
$B!c#W#e#bCf_7=N!d(B
$B!!86B'!!Kh7nBh(B2$B?eMKF|!!#1#4!'#3#0(B~2$B!$(B3$B;~4V$G$9!#!J(BWeb$B:)CL2q4^$_$^$9!#!K(B
$B!!:#8e$N3+:EM=Dj(B
$B!!(B $B!!(B1/13$B!JLZ!K!!(B 2/10( $BLZ(B $B!K!!(B3 / 17 $B!JLZ!K(B
$B!!(BWeb$BCf_7=N!!!!(BLive$B$G$O%A%c%C%H$G
$B!!!!!!0z$-B3$-!!(BWeb$B:)CL2q3+:E!&!&!&(BZoom$B$GAPJ}8~$G8}F,$G
========================================== ===============
$B$J$*!"K\%a%k%^%,$O!"8xG'2q7W;NCf_7>J0lO:$N%;%_%J!
$BL>;I8r49$r$7$?J}$rCf?4$H$7$FG[?.$7$F$*$j$^$9!#(B
$BK\%a%k%^%,G[?.$r$44uK>$N$4M'?MEy$,$$$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