$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2022 $BG/(B 1 $B7n(B31 $BF|G[?.(B
$B!!85GdJd=u6b$,H/F0$5$l(B
$B!!!!!!!!@h=5$O(B3.4$B1_(B
$B!!!!!!!!:#=5$O(B3.7$B1_(B
$B!!!!!!!!Mh=5$O>e8B(B5$B1_FMGK$7$F!"(BSS$BIiC4H/@8$N8+9~$_(B
$B:#F|$N(ID^J^2$B$O2?$H!p(B89.7$B!!(B $B!p#9#0L\A0(B $B$G$9!#(B
$B85GdJd=u6b$N(BXcel$B%7!<%H$G$9$,(B
$B:#F|$^$G$NJ,$O!"L5NA$G$4Mw$$$?$@$1$^$9!#!J99?7$7$J$$$G!"(B1/31$B!!(B16$B!'(B30$B$N$^$^$K$J$j$^$9!#!K(B
$B%[!<%`(B | $BCf_78xG'2q7W;N;vL3=j(B (nakazawa-cpa.net)
$B!!B?$/$NJ}$K!"$4Mw$$$?$@$$$F$$$^$7$?$,!"L@F|$h$j!"2q0w8BDj$K$J$j$^$9!#(B
$B!c85Gd$N4p=`2A3J!d(B
$B!!!!!!!!!!!!!!!!!!4p=`2A3J!!!!!!Jd=u6b!!!!!!Jd=u8e4p=`2A3J(B
$B!!!!(B
1/19
$B!!!!!!!!!!!!(B
77.5
$B1_!!!!!!!!(B
0
$B!!!!!!!!!!!!(B
77.5
$B!!!!!!!!!!!!!!!!!!!!!!(B
$B"-(B
$B!\(B
2.5
$B!!!!!!!!!!!!!!!!!!!!(B
$B"-"%(B0.9
$B!!!!(B
1/26
$B!!!!!!!!!!!!(B
80.0
$B!!!!!!!!!!(B
3.4
$B!!!!!!!!!!(B
76.6
$B!!!!!!!!!!!!!!!!!!!!!!(B
$B"-(B+1.5
$B!!!!!!!!!!!!!!!!!!!!!!(B
$B"-(B
$B!\(B
1.2
$B!!!!N_7W(B
+0.3
$B!!(B
$B!!(B
2/2
$BM=A[!!!!!!!!!!(B
81.5
$B!!!!!!!!!!(B
3.7
$B!!!!!!!!!!(B
77.8
$B!!Cf_7(BWeb$B2q0w$K$O!"2q0w8BDj%a%k%^%,!"(BWeb$BCf_7=N$G2r@b$7$F$$$^$9$N$G(B
$B!!0J2<$G$*?=9~$_$/$@$5$$!#(B
$B!!(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B86L}%3%9%H$O!"0J2<$r!"K\F|J,$H$7$F!"L5NA8x3+$7$F$^$9!#(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$$$?$@$1$^$9!#(B
$B:#F|$O!"(B2$B2s99?7$7$F$^$9!#(B
$B!!(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B$G$*?=9~$_(B
$B!!(B7$B7n$^$G$N2qHq(B4$B$+7nJ,!!(B33,000$B1_(B
$B!!!!!J(B2$B!"(B3$B7nJ,$OL5NA!K(B
$B!!?69~@h!!;00f=;M'6d9T!!!!IaDL!!(B7406944
$B!!$*?69~$/$@$5$$!#(B
$BO?2h;kD0$G$-$^$9!#!J?69~3NG'!"EPO?8e$K$J$j$^$9!#!K(B
$B!J85Gd5Z$S4X78
$B!c@/I\$O!"%,%=%j%s9bDI2C:v$r8!F$!d(B
$B%,%=%j%sM^@)!V$5$i$J$kDI2C:v$b!W!!Gk@8ED7P;:Aj$,8@5Z(B:
$BF|K\7P:Q?7J9(B (nikkei.com)
$B!&9qL1@83h$KBg$-$J1F6A$rM?$($k>u67$,B3$1$P!"$5$i$J$kDI2C:v$r9M$($J$$$H$$$1$J$$(B
$B!&$3$N@)EY$NM=;;$K>e>h$;$7$F$$$/$N$+!"(B
$B!&B>$NJ}K!$G9qL1$N@83h$r;Y$($k$N$+$O!"7P;:>J$@$1$G$J$/!"@/I\A4BN$G9M$($F$$$-$?$$!W$H$7$D$D!"(B
$B!&!V(B
27
$BF|$+$i;O$^$C$?$P$+$j$N;\:v$J$N$G!"$7$C$+$j8z2L$,$G$F$$$k$+$I$&$+3NG'$7$?$$!W$H$bH/8@!#(B
$B!&:#8eH/I=$5$l$k%,%=%j%s$J$I$N2A3J$r8+
$B!c%,%=%j%s@G7Z8:$b!d(B
$B%,%=%j%s@G$N0l;~7Z8:!"7P;:Aj!VH]Dj$7$J$$!W(B:
$BF|K\7P:Q?7J9(B (nikkei.com)
$B!&(B
$B%,%=%j%s@G$r0l;~E*$K0z$-2<$2$k!V%H%j%,!<>r9`!W$NE`7k2r=|$K$D$$$F!VH]Dj$7$J$$!W$H=R$Y$?!#(B
$B!&86L}9bF-$,B3$$$FDI2C:v$,I,MW$K$J$l$PA*Br;h$H$7$FGS=|$7$J$$9M$($r<($7$?!#(B
$B!&!V%H%j%,!<>r9`$O="G$Ev=i$+$i;kLn$KF~$l$F8!F$$7$F$-$?$,!"G/Kv$KBP1~$G$-$J$$$HH=CG$7!"Jd=u6b$r$D$/$C$?!W$H@bL@$7$?!#(B
$B!&$=$N$&$($G!V%H%j%,!<>r9`$H$$$&@)EY$,$"$k0J>e$O;H$&$3$H$r>o$K9M$($J$1$l$P$J$i$J$$!W$HOC$7$?!#(B
$B!&$?$@27CM$NM^@)I}$O(B
1
$B%j%C%H%k(B
5
$B1_$,>e8B$G!"(B
3
$B7nKv$^$G$N;~8BA
$B!&%&%/%i%$%J>p@*$,6[Gw$7!"F08~
$B!&0lJ}!"%,%=%j%s@G$N0z$-2<$2$K$O!V@G<}8:$GI|6=:b8;$r3NJ]$G$-$J$/$J$k!W!VC&C:AG$NN.$l$K5U9T$9$k!W$J$I@/I\Fb$dCOJ}<+<#BN$+$i$NH?H/$,8+9~$^$l!"5DO@$NFq9R$bM=A[$5$l$k!#(B
$B!c(B
SS
$B$O$I$&$9$l$P$$$$$+!)!d(B
$B0J2
$B!
$BJd=u6bH/F0$N7hDj$HF1;~$K!"(B
Eneos
$BOB2N;3@=L}=j$NJD:?$,8xI=$5$l$^$7$?!#(B
$B8)CN;v$OE12s$rMW5a$7$F$$$^$9!#(B
ENEOS
$BOB2N;3@=L}=jJD:?$X!!?N:dCN;v!V0lJ}E*$G0d48!W(B:
$BF|K\7P:Q?7J9(B (nikkei.com)
Eneos
$B$O99$J$k@=L}=j:FJT$r;kLn(B
ENEOS
$B!"OB2N;3@=L}=j2TF/Dd;_!VG=NO8+D>$7$J$*I,MW!W(B:
$BF|K\7P:Q?7J9(B (nikkei.com)
$B@=L}=j$NJD:?$rA0E]$7$G?J$a$k(B
$B!!!!$H$$$&$3$H$G$9!#(B
$B!c(B
TG
$B;~Be$K0lEY!"JD:?$rE12s$7$F$^$9!#!d(B
$B!!$=$N;~$N7P0^(B
$B!!!!!!!!!&(B
TG
$B$OOB2N;38)$KJD:?$rDLCN(B
$B!!!!!!!!!&OB2N;38)$O!"(B
$B8)CN;v$rI.F,$KBg5s$7$F>e5~(B
$B$7$F!"<+L1E^$KDD>p(B
$B!!!!!!!!!&(B
TG
$B$OJD:?$rE12s(B
$B$H7P0^$G$9!#(B
$B!!(B
$B!c:#2s$OJD:?3N
$B!!!!:#2s$O(B
$B!!!!(B
24
$BF|!!!!(B
Eneos
$B!'B@ED
$B!!!!F1F|!!!!OB2N;38)CN;v!'E12sMW5a!&!&!&8)L18~$1%Q%U%)!<%^%s%9(B
$BA02s$H$OCJ0c$$$G$9!#(B
$B!c(B
Eneos
$B$K$H$C$F$NOB2N;3@=L}=j!J4X@>CO6h!K!d(B
$B!!!!!!!!5l?7F|@P!!!!!!!!5l(B
JOMO
$B!!!!!!5l(B
TG
$B!!!!!!8=>u(B
$B!!!!!!!!!!!!?eEg!!!!!!!!!!?eEg!!!!!!!!!!!!!!!!!!@=L}=jE}9g(B
$B!!!!!!!!!!!!:f!J5l6=OB!K!!!!!!!!!!!!!!!!!!!!!!!!JD:?:Q(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!:f!!!!!!JD:?$r8!F$Cf!)(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!OB2N;3!!!!JD:?$r8xI=(B
$B!!!!:f@=L}=j$O!";00f2=3XEy$X$NGd5Q$r8!F$$7$F$^$7$?!#(B
$B!!!!;00f@PL}$K$h$k%G%e!<%G%j$N
$B!!$=$7$F!"OB2N;3@=L}=j$O!"0lC6!!JD:?$rDLCN(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!(B
$B"-(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!JD:?E12s(B
$B$7$?2a5n$,$"$j$^$9$,!&!&!&!&!&(B
$B!!6a$$>-Mh!":f@=L}=j!J5l(B
TG
$B!K$bJD:?$5$l$k$H;W$$$^$9!#(B
$B!!!!(B
Eneos
$B$NBg:eCO6h$O!"?eEg$@$1$K$J$kF|$b6a$$$G$9!#(B
$B!cOB2N;3@=L}=j$OF|K\0l$N@PL}M"=P4pCO!'(B
Eneos
$B$OM"=PCGG0$K6a$$!d(B
$B!!2q0w8BDj$G$9!#(B $B!!!!(B
$B!cOB2N;3@=L}=j$NEZ>m1x@w$bF|K\0l$H$N1=!d(B
$B!!:#2s$N5-
$B0J2
$B!cOB2N;3@=L}=jJD:?$G0lHV:$$k$N$O%3%9%b!d(B
$B2q0w8BDj$G$9!#(B
$B!c%3%9%b$N9b<}1W$O9KEO$j!d(B
$B2q0w8BDj$G$9!#(B
$B!c:G6a!"2q0w8BDj%a%k%^%,$NG[?.$,B?$9$.$^$9!d(B
Web$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
$B$4Mw$/$@$5$$!#(B
$B$3$A$i$GCf_7(BWeb$B2q0w!J%W%l%_%"!K$r$*?=9~$_$G$-$^$9!#(B
1$B!"(B2$B7n$N(B2$B$+7nL5NA$G$9!#(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
7$B7n$^$G$N(B6$B$+7n$G(B33,000$B1_!J@G9~$_!K(B $B$G$9!#(B
2/10
$B!JLZ!K(B
14
$B!'(B
30
$B!!(B
Web
$BCf_7=N$r3+:E$7$^$9!#(B
$B%F!<%^$O#2$D(B
$B%F!<%^#1(B
$B!V85GdJd=u6b$G(B
SS
$BIiC4H/@8!&!&(B
SS
$B$NBP1~$H@/I\$NDI2C:v!W(B
$B%F!<%^#2(B
$B!V(B
Eneos
$BOB2N;3@=L}=jJD:?(B
$B"M(B
$B@=L}=j:FJT$OK\HV$X(B
No1
$B!W(B
$B!c#W#e#bCf_7=N!d(B
$B!!86B'!!Kh7nBh(B2$B?eMKF|!!#1#4!'#3#0(B~2$B!$(B3$B;~4V$G$9!#!J(BWeb$B:)CL2q4^$_$^$9!#!K(B
$B!!:#8e$N3+:EM=Dj(B
$B!!(B $B!!(B 2/10( $BLZ(B $B!K!!(B3 / 17 $B!JLZ!K(B
$B!!(BWeb$BCf_7=N!!!!(BLive$B$G$O%A%c%C%H$G
$B!!!!!!0z$-B3$-!!(BWeb$B:)CL2q3+:E!&!&!&(BZoom$B$GAPJ}8~$G8}F,$G
========================================== ===============
$B$J$*!"K\%a%k%^%,$O!"8xG'2q7W;NCf_7>J0lO:$N%;%_%J!
$BL>;I8r49$r$7$?J}$rCf?4$H$7$FG[?.$7$F$*$j$^$9!#(B
$BK\%a%k%^%,G[?.$r$44uK>$N$4M'?MEy$,$$$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