$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2022 $BG/(B 2 $B7n(B28 $BF|G[?.(B
$B;d$N7W;;$G$O!"(B $B!!!!Jd=u6b$O(B 9.6 $B1_(B
$B!c85Gd$N;E@Z$j$O!d(B
$BF|7P(ID^J^2$B$NK\F|$NG[?.$O!p(B 99.6
$B$3$N?t;z$rA0Ds$H$9$k$H(B
$B!!!!85Gd86L}%3%9%H!!!!!!!!!!(B
2
$B=5A0!!(B
69.52
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!@h=5!!(B 72.95
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!A}3[!!(B
3.43
$B1_!&!&!&D4@06b$N2
$B!!!!!!!!!!!!!&!&!&!&%5%&%8$ND4@06b$,!p(B
3.3$B"M(B
$B!p(B
2.2
$B!!$G(B
0.8
$B1_2<$,$j$^$9!#(B
$B!!!!!!=>$C$F!"(B
$B;E@Z$j$O(B
+3.5
$B!!!!$+$J(B
$B!!!!(B
+3.5
$B$H$7$F@h$K?J$a$^$9!#(B
$B!cJd=u6b$O(B
3
$B7n$+$i>e8B(B
10
$B1_$K(B
$B"M(B
$B=g
25
$B1_$^$G>e>:!d(B
$B!!(B
$B!!!!!!!!!!!!!!!!!!!!8=>u!!!!!!!!!!!!(B
3
$B7n$+$i(B
$B>e8B!!!!!!!!!!!!!!!!(B
5
$B1_!!!!!!!!!!(B
$B"M(B
$B!!!!(B
10
$B1_(B
$BL\I8%,%=%j%s2A3J(B
4
$B=5Kh$K(B
+1
$B1_!!(B
$B"M(B
$B%1!<%9(B
A
$B!!(B
2
$B=5Kh$K(B
+1
$B1_(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!(B
$B%1!<%9(B
B
$B!!(B
4
$B=5Kh$K(B
+2
$B1_(B
$B4|8B!!!!!!!!!!!!!!!!(B
3
$B7nKv!!!!!!!!!!!!!!@_Dj$7$J$$(B
$B$H$$$&$3$H$N$h$&$G$9!#(B
$B!cJd=u6b!d(B
$B!!!!(B
$B;d$N7W;;$@$H!!Jd=u6b$O(B
9.6
$B1_(B
$B$K$J$j$^$9!#(B
$B!!!!!!!!@h=5$N86L}%3%9%H!!!!(B
69.81
$B!!!!!!!!4p=`86L}%3%9%H!!!!!!(B
60.2
$B!!!!!!!!:90z!!Jd=u6b!!!!!!!!(B
9.6
$B1_(B
$B!!$H$J$j$^$9!#(B
$B!c@h=5$+$i$NCM2<$,$j3[!d(B
$B!!Jd=u8e$N;E@Z$j!!!!!!!!(B
80.5
$B1_(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!(B
$B"-(B
$B!&!&!&(B
$B"%(B1.3
$B1_(B
$B!!!!!!!!!!!!!!!!!!!!!!!!(B
79.2
$B1_(B
$BJd=u6b$,(B
5
$B1_(B
$B"M(B9.6
$B1_$K$J$C$F$b!!(B
1.3
$B1_$7$+2<$,$j$^$;$s!#(B
$B!cJd=u6b$,G\$K$J$C$?$N$K!"(B1$B1_$7$+CM2<$2$7$J$$$N$+!*!d(B
$B$H$$$&GM@<$,J9$3$($F$-$=$&$G$9!*(B
$B!cMh=5$O>e8B(B10$B1_FMGK$O$[$\3N
$B!!(B $B$=$&$G$9(B
$B!!!!Mh=5$O$^$?CM>e$2$9$k$+(B
$B!!!!!!!!!!!!!!(B or
$B<+
$B!c7y$JM=46!'JsF;5!4X$OM}2r$7$F$/$l$F$k$+!)!d(B
$B!!!!JsF;!'>e8B(B
10
$B1_$K$J$C$?$+$i!"%,%=%j%s2A3J$O@($/CM2<$,$j$9$k$O$:(B
$B!!(B
$B7k2L$H$7$F$O!"(B
1
$B1_$7$+2<$,$i$J$$(B
$B!cE>2GO3$l$N$"$k(B
SS
$B$O:#F|Cf$KE>2G$9$Y$-$G$9!#!d(B
$B!!$=$7$F!"6bMKF|$+$i!JKt$OLZMKF|$+$i!K!!CM2<$2!&!&$G$-$l$P(B
1
$B1_(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!2DG=$J$i(B
2
$B1_(B
$B?xCV$O%P%C%7%s%0$NBP>]$G$9!#(B
$B!!!!(B
$BJd=u6b$N>e8B$,(B
10
$B1_$K$J$C$?(B
$B"M(B
$BCM2<$,$C$?(B
$B!!(B
$B!!$,=EMW(B
$B$@$H;W$$$^$9!#(B
$B!!(B
$B!VCM2<$2$N=`Hw$H$7$F$NE>2GO3$l$N@'@5!W(B
$B!!!!L@F|$@$H!"CY$$$H;W$$$^$9!#(B
$B!!CY$/$F$b$$$$$G$9$+$i!"(B $B:#F|Cf$K2A3JE>2G(B $B$7$F$/$@$5$$!#(B
$B!c$=$7$F!"(B3/4$B$+$i$O!">/$J$/$H$b(B1$B1_CM2<$2$7$F$/$@$5$$!#!d(B
$B!c$-$A$s$HJsF;$7$F$/$l$k$+!&!&!&!&!&!d(B
$B!c=P8w!"%3%9%b$NJd=u6b$N8e@6;;$OB(9o<-$a$F$[$7$$!d(B
$B!!$H$s$G$b$J$$$h$M!&!&!&!&(B
$B!!%(%MD#$O85Gd$r;XF3$7$F$[$7$$$G$9!#(B
$B!!>e8B$,(B
10
$B1_(B
$B"M(B25
$B1_$K0z$->e$2$i$l$k$H!"(B
SS
$B$N;q6bD4C#$,$5$i$K!"I,MW$K$J$j$^$9!#(B
$B!cMh=5$O>e8B(B
10
$B1_$NFMGK$N2DG=@-Bg$G$9!#!d(B
$B!!;d$N7W;;$G$O>e8BFMGK$G$9!#(B
$B!!!!(B $BFMGK3[$O(B 2.1 $B1_(B $B$G$9!#(B
$B%(%MD#$N86L}%3%9%H$O7n(B~$B6b(B
$B85Gd$N86L}%3%9%H$O!!2P(B~$B7n(B
$B$3$N86L}5^F-;~$K$O!"7nMKF|$,(B1$B=54VA0$+!"!!!&!&!&!&!p(B91.2
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!:#F|$+!)!!!!!!!&!&!&!&!p(B99.6
$B$G$9$+$i!"!p(B8.4$B!!!!(B6.1$B1_$N0c$$$^$9!#(B
$B$3$N(B1$BF|J,$G=5J?6Q$,(B1.2$B1_$b0c$&$N$G$9!#(B
$B$3$N(B1.2$B1_$OJd=u6b$O=P$J$$$,(B
$B!!!!!!!!!!85Gd$N;E@Z$j$O>e>:$9$k(B
$B$N$G$9!#(B
$B!!=>$C$F!"!V%,%=%j%s$,2<$,$i$J$$!W!!(B
$B!!!!!!!!!!!!!!!!"-(B
$B!!!!!!!!!!!!!V(BSS$B$,%M%3%P%P$7$F$k!W(B
$B$K$J$C$F$7$^$&$N$G$9!#(B
$B!cMh=5$K$O!">e8B$r(B
15
$B1_$K$"$2$F$[$7$$$G$9!#!d!!(B
$BKhF|$N$h$&$K2q0w8BDj$G99?7$7$F$$$^$9$N$G!"BgJQ$G$9!#(B
$B2q0w$K$J$C$F$$$?$@$/$H!":G?7$N$b$N$,$4Mw$$$?$@$1$^$9!#(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B%[!<%`(B | $BCf_78xG'2q7W;N;vL3=j(B (nakazawa-cpa.net)
$B2q0w$K$J$k$H!"F|!9!)99?7$7$?%G!<%?$,$4Mw$$$?$@$1$^$9!#(B
$B!!(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B$G$*?=9~$_(B
$B!!(B7$B7n$^$G$N2qHq(B5$B$+7nJ,!!(B24,750$B1_(B
$B!!!!!J(B3$B!"(B4$B7nJ,$OL5NA!K(B
$B!!?69~@h!!;00f=;M'6d9T!!!!IaDL!!(B7406944
$B!!$*?69~$/$@$5$$!#(B
$B$[$\KhF|99?7$5$l$k!V85GdJd=u6b(BXcel]$B$,$4Mw$$$?$@$1$^$9!#(B
$B!J85Gd5Z$S4X78
$B!c(B2/12$B!JEZ!K$K#W#e#bCf_7=N$r3+:E$7$^$7$?!d(B
$B!!(B
2/12
$B!JEZ!K$N(B
$B#W#e#bCf_7=N$NO?2h$r2q0w8BDj$G8x3+$7$F$$$^$9(B
$B!#(B
$B9g7W$G(B
2
$B;~4V6a$$$N$G!"(B
$BO?2h$O!"(B
3
$BK\$KJ,3d$7$F$$$^$9!#(B
$B%F!<%^#1(B
$B!V85GdJd=u6b$G(B
SS
$BIiC4H/@8!&!&(B
SS
$B$NBP1~$H@/I\$NDI2C:v!W(B
$B%F!<%^#2(B
$B!V(B
Eneos
$BOB2N;3@=L}=jJD:?(B
$B"M(B
$B@=L}=j:FJT$OK\HV$X(B
No1
$B!W(B
$B%F!<%^#3(B
$B!V85Gd#3(B
Q
$B7h;;$N35MW!W(B
$B!!!!(B
$B!!!!(B
$B#1!%(B
$B85Gd(B
3
$B
$B#2!%(B
$B=P8w!'%K%=%s(B
$B#3!%(B
Eneos
$B$N@PL}@=IJ$NDc<}1W@-(B
$B#4!%(B
$B%3%9%b!'9b<}1W$O0];}2DG=$+!)!\5l(B
Ipic
$B3t$NGc
$B$G$9!#(B
$B>/$7$@$1!"L5NA8x3+$7$F$^$9!#(B
$B!c:G6a!"2q0w8BDj%a%k%^%,$NG[?.$,B?$$$G$9!d(B
Web$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$$!#(B
$B$3$A$i$GCf_7(BWeb$B2q0w!J%W%l%_%"!K$r$*?=9~$_$G$-$^$9!#(B
3.4$B7n$N(B2$B$+7nL5NA$G$9!#(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
7$B7n$^$G$N(B5$B$+7n$G(B24,750$B1_!J@G9~$_!K(B $B$G$9!#(B
2/10 $B!JLZ!K(B Web $BCf_7=N$r3+:E$7$^$7$?!#(B
$B!c#W#e#bCf_7=N!d(B
$B!!86B'!!Kh7nBh(B2$BLZMKF|!!#1#4!'#3#0(B~2$B!$(B3$B;~4V$G$9!#!J(BWeb$B:)CL2q4^$_$^$9!#!K(B
$B!!:#8e$N3+:EM=Dj(B
$B!!(B $B!!(B $B!!(B3 / 17 $B!JLZ!K!!(B4/14$B!JLZ!K(B
$B!!(BWeb$BCf_7=N!!!!(BLive$B$G$O%A%c%C%H$G
$B!!!!!!0z$-B3$-!!(BWeb$B:)CL2q3+:E!&!&!&(BZoom$B$GAPJ}8~$G8}F,$G
========================================== ===============
$B$J$*!"K\%a%k%^%,$O!"8xG'2q7W;NCf_7>J0lO:$N%;%_%J!
$BL>;I8r49$r$7$?J}$rCf?4$H$7$FG[?.$7$F$*$j$^$9!#(B
$BK\%a%k%^%,G[?.$r$44uK>$N$4M'?MEy$,$$$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