$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2022 $BG/(B 4 $B7n(B 22 $BF|G[?.(B
$BJd=u6b$N>e8B$,(B35$B1_$K0z$->e$2$i$l$^$9$N$G!"(B
$B0J2<$NDs8@=q$=$N#3$r:n@.$7$^$7$?!#(B
$B$3$A$i$G%@%&%s%m!<%I$G$-$^$9!#(B
$B!!(B 2022-04-22-teigen03.pdf (nakazawa-cpa.net)
$B!V%3%m%J46@w>I5Z$S9q:]>p@*6[Gw2=$KH<$&G3NAL}2A3J7cJQ4KOBJd=u6b!W(B
$B$K4X$9$kDs8@$=$N(B
3
$BNaOB(B
4
$BG/(B
4
$B7n(B
22
$BF|!!!!(B
$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!8xG'2q7W;N!!Cf_7>J0lO:(B
nakazawas-cpa@athena.ocn.ne.jp
$B>e5-;v6H$K4X$7$^$7$F!":rG/(B
11
$B7nKv!"K\G/(B
3
$B7n$KDs8@$7$^$7$?$,!"!V$=$N(B
3
$B!W$H$7$F!"0J2<$N(B
4
$BE@$rDs8@$5$;$F$$$?$@$-$^$9!#(B
$B!!JsF;$K$h$j$^$9$H>e5-Jd=u6b$,(B
5
$B7n$h$j2~Dj$5$l$k$H$N$3$H$G!"$=$NFbMF$O(B
|
$B2~DjA0(B
|
$B2~Dj8e(B
|
$BJd=u4|4V(B
|
4
$B7n$^$G(B
|
5
$B7n$+$i(B
9
$B7n(B
|
$BJd=u>e8B!J#1(B
L
$BEv$?$j!K(B
|
25
$B1_(B
|
35
$B1_(B
|
$BJd=u>e8BD63[$X$NBP1~(B
|
$B$J$7(B
|
50
$B!sJd=u(B
|
RG
$B$NL\I82A3J(B
|
172
$B1_(B
|
168
$B1_(B
|
$B%8%'%C%HG3NA$X$NJd=u(B
|
$BJd=uBP>]30(B
|
$BJd=uBP>](B
|
$B$HJ9$-FI$s$G$*$j$^$9!#(B
$BDs8@#1!!Jd=u6b;;Dj<0$O(B
$B!!(B
$B:#=5$NJd=u6b!a86L}%3%9%H=5
$B!<4p=`86L}%3%9%H!J(B
58.9
$B1_!K(B
$BDs8@#2!!86L}%3%9%H(B
$B!'%5%&%8%"%i%S%"$N8xI=$9$k%"%i%S%"%s%i%$%H$N(B
$BD4@06b$r2C;;(B
$B!!!!F|7P(ID^J^2$B!\A07n$N%5%&%8%"%i%S%"$N8xI=$9$k%"%i%S%"%s%i%$%H$ND4@06b(B
$B!!!!0YBX!';0I)(B
UFJ
$B6d9T$N8xI=$9$k#T#T#S$N2PMKF|$+$i7nMKF|$^$G$N=5
$BDs8@#3!!4p=`86L}%3%9%H!J(B
58.9
$B1_!K(B
$B!'L\I82A3J(B
168
$B1_$@$C$?D4::F|$N(B
2
$B=54VA0$N86L}%3%9%H$r4p=`86L}%3%9%H$H$9$k!#(B
$B!!%(%M%k%.D#$N8xI=$9$k%l%.%e%i!<%,%=%j%s$NA49qJ?6Q$,(B
168
$B1_(B
$B$G$"$C$?$N$O(B
$B!!!!(B
$BD4::F|!!(B
12/6
$B!!8xI=F|!!(B
12/8
$B$G$"$j$^$7$?!#(B
$B!!$3$N2A3J$O(B
2
$B=54VA0$N86L}%3%9%H$rH?1G$7$?$b$N$G$"$j$^$9!#(B
$B!!!!(B
11/23
$B$O=K$G8xI=$J$7!"(B
11/24
$B!J?e!K(B
~11/29
$B!J7n!K$N(B
$B!!!!!!!!(B
$BF|7P(ID^J^2$B!!$N!J2P!<7n!K!!=5
79.20
$B!!!J(B
11/24-11/29
$B!K(B
$B!!!!!!!!%"%i%S%"%s%i%$%H$NA07n$ND4@06b!!!!!!!!!p(B
1.70
$B!!!!!!!!!!9g7W!!=5
80.9
$B!!!!!!!!!!0YBX$N=5
115.73
$B1_(B
/
$B!p(B
$B!!!!!!!!!!(B
$B4p=`86L}%3%9%H!!!!!!!!!!!!(B
58.9
$B1_(B
/L
$B!c!J#R#GA49qJ?6Q!=(B
168
$B1_!K$r;;Dj<0$K2C$($J$$M}M3!d(B
$B!!%,%=%j%s;T67$O!"A49q3FCO$GCM2<$2$,;68+$5$l$^$9!#(B
$B!!$7$+$7$J$,$i!"#R#GA49qJ?6Q$O$=$l$[$I2<$,$j$^$;$s!#(B
$B!!#S#S$G$O!"CM2<$2$K$h$j>.Gd$j%^!<%8%s$,<}1W$,8:>/$7$^$9!#(B
$B!!0lJ}!"%(%M%k%.!
$B!!!!!!!!!!"-(B
$B#R#GA49qJ?6Q$,2<$,$j!"(B
$B"-(B
$BMb=5$NJd=u6b$,8:3[$K$J$j!"Jd=u8e$N;EF~2A3J$,>e>:$7$^$9!#(B
$B!!!!"-(B
$BGd2A$NCM2<$2!\;EF~$l$N>e>:$N%@%V%k%Q%s%A$r2sHr(B
$B$7$?$$(B
$B!!!!"-(B
$BGd2A$O2<$,$C$F$b!"%(%MD#$X$NJs9p$O2<$,$i$J$$(B
$B$H$$$&8=>]$G$"$k$H?d;!$5$l$^$9!#(B
$B!!=>$C$F!"K\Jd=u6b$N8z2L$NB,Dj$rM-8z$K$9$k$?$a$K$b(B
$B!!(B
$B!J#R#GA49qJ?6Q!=(B
168
$B1_!K$r;;Dj<0$K2C$($J$$!!$3$H$,K>$^$7$$(B
$B$G$9!#(B
$BDs8@#4!!%(%MD#$X$NJs9p2A3J$O2?$l$+(B
$B$K$9$k(B
A:
$B%l%.%e%i!<%,%=%j%s$NJ?6Q2A3J!J(B
POS
$B$NGd>e9b(B
/
$BHNGd?tNL!K(B
$B!!(B
B
$B!'%l%.%e%i!<%,%=%j%s$N:GIQHNGd2A3J!J:G$bHNGd?tNL$NB?$$C12A!K(B
$B!!(B
C
$B!'%l%.%e%i!<%,%=%j%s$N:GDcHNGd2A3J(B
$B!!$N2?$l$+$rJs9p$9$k$9$l$P$$$$$H;W$$$^$9!#(B
$B!!$*$=$i$/!"$[$H$s$I$N(B
SS
$B$G$O!!(B
B
$B"b(B
C
$B$@$H;W$$$^$9$N$G!&!&!&!&!&!!(B
$B!!!!(B
A
$B$,0lHV4JC1$G$9!#!J(B
POS
$B$NL5$$(B
SS
$B$O3'L5$K6a$$$H;W$$$^$9$N$G!&!&!&!K(B
$B!!!!!!!!3]Gd$NC12A$O!"8eF|!"JQ99$K$J$k>l9g$,$"$C$?$j(B
$B!!!!!!!!!!!!!!!!!!!!!!2>2A3J$bF~$l$F$$$J$$%1!<%9$b$"$j$^$9$,!&!&!&!&!&(B
$B!!!!$=$N>l9g$r9MN8$9$k$J$i(B
$B!!!!!!!J8=6bGd>e9b!\%/%l%8%C%HGd>e9b!K(B
/
$B!J8=6bHNGd?tNL!\%/%l%8%C%HHNGd?tNL!K(B
$B0J>e!"Ds8@$$$?$7$^$9!#(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B%[!<%`(B | $BCf_78xG'2q7W;N;vL3=j(B (nakazawa-cpa.net)
$B2q0w$K$J$k$H!"F|!9!)99?7$7$?%G!<%?$,$4Mw$$$?$@$1$^$9!#(B
$B!!(B
$B!!(B $B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
$B$G$*?=9~$_(B
$B!!(B7$B7n$^$G$N2qHq(B4$B$+7nJ,!!(B26,500$B1_(B
$B!!!!!J(B4$B!"(B5$B7nJ,$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
$B!c(B4/14($BLZ!K$K#W#e#bCf_7=N$r3+:E$7$^$9!d(B
$B%F!<%^#1!!Jd=u6b$NJQe>h$;3[$G!V7cJQ4KOB!W(B
$B!!(B
$B!!!!!!(B
$B!!!<3FCO$G;T670-2=!"(B
SS
$B@8$-;D$j$X$N@5G0>l$+!)!<(B
$B!!%F!<%^#2!!=P8w$,$d$P$$!'%K%=%sE1B`$N2DG=@-$H=P8w$N9TJ}(B
$B!!%F!<%^#3!!%3%9%b!'I.F,3t
$B!!!!!!!!(B
$B!
$B>/$7$@$1!"L5NA8x3+$7$F$^$9!#(B
$B!c:G6a!"2q0w8BDj%a%k%^%,$NG[?.$,B?$$$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$$!#(B
$B$3$A$i$GCf_7(BWeb$B2q0w!J%W%l%_%"!K$r$*?=9~$_$G$-$^$9!#(B
4.5$B7n$N(B2$B$+7nL5NA$G$9!#(B
$B%W%l%_%"$*?=$79~$_%U%)!<%`(B | nakazawaweb (nakazawa-cpa.net)
7$B7n$^$G$N(B4$B$+7n$G(B16,500$B1_!J@G9~$_!K(B $B$G$9!#(B
$B!c#W#e#bCf_7=N!d(B
$B!!86B'!!Kh7nBh(B2$BLZMKF|!!#1#4!'#3#0(B~2$B!$(B3$B;~4V$G$9!#!J(BWeb$B:)CL2q4^$_$^$9!#!K(B
$B!!:#8e$N3+:EM=Dj(B
$B!!(B $B!!(B $B!!(B4/14$B!JLZ!K!!(B5/12$B!JLZ!K(B
$B!!(BWeb$BCf_7=N!!!!(BLive$B$G$O%A%c%C%H$G
$B!!!!!!0z$-B3$-!!(BWeb$B:)CL2q3+:E!&!&!&(BZoom$B$GAPJ}8~$G8}F,$G
========================================== ===============
$B$J$*!"K\%a%k%^%,$O!"8xG'2q7W;NCf_7>J0lO:$N%;%_%J!
$BL>;I8r49$r$7$?J}$rCf?4$H$7$FG[?.$7$F$*$j$^$9!#(B
$BK\%a%k%^%,G[?.$r$44uK>$N$4M'?MEy$,$$$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