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

2022 $BG/(B   5    $B7n(B   13 $BF|G[?.(B

$B!!Jd=u6b$N>e8B$,(B25$B1_"M(B35$B1_!\&A!JD62aJ,$O(B1/2$B!K$K0z$->e$2$i$l$^$7$?!#(B

$B!!Jd=u6b;;Dj<0$O$[$\$=$N$^$^$G$9!#4p=`2A3J$,(B172$B1_"M(B168$B1_$K(B4$B1_0z$->e$2$i$l$^$7$?!#(B

$B!!!!!!(B $B:#=5$NJd=u6b(B

$B!!!!!a@h=5$NJd=u6b!\:#=5$N86L}%3%9%HA}8:!\!J:#=5$N(BRG$BA49qJ?6Q(B-168$B1_!K(B

$B!!!!(B

$B!!$3$N7k2L!"$H$s$G$b$J$$$3$H$,5/$-$F$^$9!#(B

Microsoft PowerPoint - $B!Z#H#P8xI=MQ![%3%m%J$K$*$1$kG3NAL}2A3J7cJQ4KOBBP:v;v6H$NH/F0$N8z2L$K$D$$$F(B (nenryo-gekihenkanwa.jp)

$BI=$r$4Mw$/$@$5$$!#(B

$B!!!!Jd=u8e$N86L}%3%9%H$O(B

$B!!!!!!!!86L}%3%9%H!!!!!!!!(B85.4$B1_(B

$B!!!!!!!!Jd=u6b!!!!!!!!!!!!(B34.7$B1_(B

$B!!!!!!!!Jd=u8e86L}%3%9%H!!(B50.7$B1_(B

$B!!!!H/F0;~$O86L}%3%9%H!!(B59.4$B1_!!!!(BRG$BA49qJ?6Q$O(B170.2$B1_$G$9$+$i(B

$B!!!!8=:_$N4p=`2A3J(B168$B1_$G$9$+$i!!(B59.4$B1_!

$B!!!!!!!!(B57.2$B!](B50.7$B1_!a(B 6.5$B1_$bJd=u6b$,B?$9$.$k(B $B$N$G$9!&!&!&!&(B

$B!c85Gd$N86L}%3%9%H$K$OD4@06b$,F~$C$F$$$k$+$i!&!&!&!&!d(B

$B$=$&$J$s$G$9!#(B

$B!!!!!!!!!!!!!!!!Jd=u6b!!!!!!!!85Gd(B

$BBP>]!!!!!!!!!!!!!!2P!

$BD4@06b!!!!!!!!!!F~$C$F$J$$!!!!F~$C$F$k!J(B5$B7n!p(B4.95$B!"(B6$B7n!p(B9.35$B!K(B

$BBP>]L}

$B!!8=:_!!!!(ID^J^2$B!!!p(B107.91

$B!!!!!!!!!!(I5O0]$B!!!!!p(B108.42

$B!!!!!!!!!!!!:90[!!!!!p(B0.51

$B$G$9(B

$B!!$:!<$H4Q;!$7$F$$$^$9$,!":9$O!p(B0.5$B!!$D$^$j(B

$B!!!!!!!!(ID^J^2(B100$B!a(ID^J^2(B50$B!\(I5O0](B50$B!

$B!!!!!!!!$G$9$+$i(B

$B!!!!!!!!$[$H$s$I0l=o$G$9!#(B

$B!!=>$C$F!"D4@06b$r$@$1$,85Gd86L}%3%9%H$HJd=u6b86L}%3%9%H$N0c$$$G$9!#(B

$B!c2?$H@:@=(IO0<^]$B$O(B5.7$B1_$b>e>h$;$5$l$F$^$9!#!d(B

$B%[!<%`(B | $BCf_78xG'2q7W;N;vL3=j(B (nakazawa-cpa.net)

11/19$B!J6b!K!!Jd=u6b$N3U5D7hDj(B

11/23$B!J2P!K(B~11/29$B!J7n!K$N86L}%3%9%H!JD4@06b9~$_!K!!(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!(B 58.7$B1_!!!'$3$l$r4p=`86L}%3%9%H(B $B$H$7$^$9!#(B

12/1$B!J?e!K!J85Gd;E@Z2~Dj!K(B 7 3.0$B1_!!!'$3$l$r4p=`;E@Z$j(B $B$H$7$^$9!#(B

12/6$B!J7n!K2A3JD4::!!!!!!!!(B 168$B1_!'%(%MD#$O4p=`2A3J(B $B$H8@$C$F$^$9!#(B

$B!!!!(B $B4p=`86L}%3%9%H(B58.7$B1_$G4p=`;E@Z$j(B73.0$B1_$J$i4p=`2A3J(B168$B1_(B $B$@$C$?$N$G$9!#(B

$B!c:#$OJd=u6b$,B?$9$.$^$9!d(B

$B!!!!!!!!!!!!!!!!!!!!(B168$B1_;~!!!!!!!!!!:#=5!!!!!!!!!!:90[!!!!(B

$BJd=u8e86L}%3%9%H!!!!(B58.7$B1_!!!!!!!!!!(B54.3$B1_!!!!!!!!!!"%(B4.4$B1_!!Jd=u6bB?2a$.(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!a(B89.0$B1_!<(B34.7$B1_(B

$BJd=u8e;E@Z$j!!!!!!!!(B73$B1_!!!!!!!!!!!!(B74.3$B!!!!!!!!!!!!(B1.3$B1_!!9b$9$.$G$9!#(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!a(B109$B1_!<(B34.7$B1_(B

$B!!$D$^$j(BRG$BA49qJ?6Q$r(B168$B1_$K$9$k$K$O(B

$B!!!!!!!!!!(B $BJd=u6b$,(B4.4$B1_B?2a$.(B

$B!!!!!!!!!!(B $B;E@Z$O!!(B1.3$B1_9b2a$.(B

$B$J$N$G$9!#(B

$B!c860x$O!J(BRG$BA49qJ?6Q(B-168$B1_!K$,Kh=5@Q$_>e$,$k$+$i!&!&!&!&!d(B

$B!!!!(BGW$BA0!!!!!!(B172.8$B1_!<(B168$B1_!a(B4.8$B1_(B

$B!!!!:#=5!!!!!!!!(B171.1$B1_!<(B168$B1_!a(B3.1$B1_(B

$B!!!!!!(B 2$B=59g;;!!!!!!!!!!!!(B7.9$B1_(B

$B!!:#=5$NJd=u6b(B

$B!!!!!a@h=5$NJd=u6b!\:#=5$N86L}%3%9%HA}8:!\!J:#=5$N(BRG$BA49qJ?6Q(B-168$B1_!K(B

$B!!!!!a!J@h!9=5$NJd=u6b!\@h=5$N86L}%3%9%HA}8:!\!J@h=5$N(BRG$BA49qJ?6Q(B-168$B1_!K!K(B

$B!!!!!!!!!!!!!!!\(B $B:#=5$N86L}%3%9%HA}8:!\!J:#=5$N(BRG$BA49qJ?6Q(B-168$B1_!K(B

$B!!!!!a@h!9=5$NJd=u6b!\!J@h=5!\:#=5!K$N86L}%3%9%H$NA}8:(B

$B!!!!!!!!!!!!!!!\(B $B!J@h=5$N(BRG$BA49qJ?6Q(B-168$B1_!K!\(B $B!J:#=5$N(BRG$BA49qJ?6Q(B-168$B1_!K(B

RG$BA49qJ?6Q$,(B168$B1_$K$J$k$^$G!"Kh=5@Q$_>e$,$k$N$G$9!#(B

$B!cJd=u6b$O86L}%3%9%H$NA}8:0J>e$KKh=5(B168$B1_D62a3[$,N_@Q$5$;$k!d(B

$B$N$G$9!#(B

$B$=$N7k2L(B

$B!c@:@=(IO0<^]$B$,(B5.7$B1_$bA}2C$7$?!d(B $B$N$G$9!#(B

$B!!$D$^$j!!(B $BJd=u6b(B34.7$B1_$NFb!"(B5.7$B1_$,85Gd@:@=(IO0<^]$B$N>e>h$;$K2s$C$F$$$k(B

$B!!$N$G$9!#(B

$B:#=5$@$1!"2q0w8BDj$NJd=u6b$N(BXcel$B$r0lHL8x3+$7$^$9!#(B

$B!c(B3$B85Gd$N7h;;$,8xI=$5$l$^$7$?!d(B

$B!!:_8KI>2A1W$G!";K>e:G9b1W$G$9!#(B

$B!!#W#e#bCf_7=N$d!"2q0w8BDj%a%k%^%,$G=g

5/12($BLZ!K$K#W#e#bCf_7=N$r3+:E$7$^$7$?!#!d(B

$B%F!<%^#1!!85GdJd=u6b>e8B(B 35 $B1_0z$->e$2$H;;Dj<0$O$[$\0l=o!':#!"5/$-$F$$$k;v!)(B

$B%F!<%^#2!!=P8w7h;;H/I=!'2a5n:G9b1W!\5-G0G[Ev(B 50 $B1_$G$b3t2A2

$B>/$7$@$1!"L5NA8x3+$7$F$^$9!#(B

$B!!(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)

$B!c:G6a!"2q0w8BDj%a%k%^%,$NG[?.$,B?$$$G$9!d(B

• $B!Z:G?75-;v![(B
• 2022/05/13$B!!%m%7%"$OeP;`@#A0!&KL6K0h$N5pBg%,%9ED$b;}$AIe$l!&%m%7%"$NE7A3%,%9M"=P$NKWMn(B
• 2022/05/13$B!!%3%9%b$b7h;;8xI=!'(B200$B2/1_!"(B800$BK|3t$N<+8J3t
• 2022/05/12 $B!!4V0c$C$?JsF;$,B?$$$G$9!*(B14$B!'(B30$B$+$i$N#W#e#bCf_7=N$G2r@b$7$^$9!#(B
• 2022/05/11 $B!!Jd=u6b$,$I$s$I$s85Gd$NMx1W$KN.$l$F$^$9!#@:@=(IO0<^]$B>e>h$;(B5.7$B1_!*!*(B
• 2022/05/10 $B!!%G%#%i!<
• 2022/05/09 $B!!:#=5$NJd=u3[(B37.1$B1_!"Jd=u8e;E@Z$j$O"%(B3.3$B1_(Bor$B"%(B1.3$B1_CM2<$,$j(B
• 2022/05/07 $B!!El0!@PL}$O8!::IT@5H/3P!&!&!&JF7O%U%!%s%I$H$NGc@j$aLdBj$O!)(B
• 2022/05/06 $B!!Jd=u6bB?2a$.!'4{$K!"Jd=u8e86L}%3%9%H$O(B56$B1_!&!&!&(BRG$BA49qJ?6Q(B168$B1_;~$h$j(B3.2$B1_Dc$$$G$9!#(B
• 2022/05/02 $B!!4p=`2A3J(B168$B1_$GJd=u6b@Q$_>e$,$j"MO"5YL@$1$K$O>e8B(B35$B1_FMGK$G$9!#(B
• 2022/05/02 $B!!?77?%_%i%$$G$rBN83!&%l%Y%k#2$H#3"M%H%h%?$H%[%s%@$N_uNu$J$k@o$$(B
• 2022/04/28 $B!!;;Dj<0$OJQ$o$i$:!&!&!&Jd=u6b$,85Gd$NMx1W$K$J$C$F$^$9!#(B
• 2022/04/27 $B!!Jd=u6b>e8B>e$2$HF1;~$K(B+5$B1_$N>W7b$G@:@=(IO0<^]$B>e>h$;(B+3.0$B1_$G(B4.7$B1_(B
• 2022/04/25 $B!!L@F|D+3U5D7hDj!*Jd=u6b>e8B(B25$B1_"M(B35$B1_$O$9$0E,MQ$+!)Jd=u6b;;Dj<0$O!)(B
• 2022/04/24 $B!!Mh=5$NJd=u6b$O>e8B(B25$B1_!"Jd=u8e;E@Z$j$O(B1$B1_CM>e$2$+2#!)!\L\I82A3J(B168$B1_$N0UL#(B
• 2022/04/22 $B!!Ds8@#3:n$j$^$7$?!#(B
• 2022/04/22 $B!!85GdJd=u6b!'>e8B(B25$B1_"M(B35$B1_!">e8BD6!'$J$7"M(B50$B!sJd=u!"L\I82A3J(B172$B1_"M(B168$B1_(B
• 2022/04/22 $B!!%K%=%s$N=hM}3[
• 2022/04/20 $B!!Mh=5$bJd=u6b>e8B(B25$B1_$O3Ne8B0z>e$2"N@:@=(IO0<^]$B>e>h$;!V%<%m!W$X(B
• 2022/04/19 $B!!;00&!'$O!VC&@PL}!W!'
• 2022/04/19 $B!!%K%=%s$N=hM}$H6H3&:F!9JT(B
• 2022/04/18 $B!!!!Jd=u6b$O>e8B(B25$B1_!"Jd=u8e;E@Z$j$O!\(B0.3$B1_$HM=A[$G$9!#;T670-2=$K$4Cm0U!*(B
• 2022/04/18 $B!!(BOTA$B$K$h$kEEG>
• 2022/04/15 $B!!85GdJd=u6b$N>e8B0z$->e$2!\Mh=5$O>e8B(B25$B1_FMGK$G!"Jd=u8e;E@Z$j$O>/$7(BUP$B$+$J(B
• 2022/04/13 $B!!;T670-2=
• 2022/04/12 $B!!(B5$B7n$b%H%j%,!<2r=|$;$:Jd=u6b7QB3!\(BEV$BJd=u6bBgI}3HBg(B
• 2022/04/11 $B!!:#=5$N;E@Z$jM=A[!':#=5$NJd=u6b(B20.6$B1_;E@Z$j"%(B0.5$B1_Jd=u8e;E@Z$j"%(B0.4$B1_(B
• 2022/04/11 $B!!=P8w$O%K%=%s$GIN;`!)5lB<>e%U%!%s%I$N3t<0
• 2022/04/08 $B!!5lB<>e%U%!%s%I$K$h$kIY;N@PL}!"%3%9%b$rCf?4$H$7$F$?6H3&:F!9JT(B
• 2022/04/07 $B!!@PC:"M@PL}!'%3%9%b$NI.F,3te%U%!%s%I$X6H3&:F!9JT$X(B
• 2022/04/06 $B!!Jd=u6b$N!J(BRG$BA49qJ?6Q!<(B172$B1_!K$O%(%MD#$NCy6b!';T670-2=$KMWCm0U(B
• 2022/04/06 $B!!8m7W;;D{@5!\G[?.%M%?@9$jBt;3!'(BWeb$BCf_7=N$N%F!<%^7hDj!)(B
• 2022/04/04 $B!!86L}%3%9%H"%(B6$B1_!"85Gd;E@Z$j"%(B5$B1_!"Jd=u6b(B18.9$B1_!"Jd=u8e;E@Z$j!\(B1.1$B1_$HM=A[(B
• 2022/04/04 $B!!H/F04p=`(B172$B1_$+$i>e$,$k$N$+!)2<$,$k$N$+!)%H%j%,!<>r9`2r=|!\Jd=u6b7QB3(B
• 2022/04/01 $B!!;E@Z$j2~Dj!'@:@=(IO0<^]$B$NCy6b=5$H;H$&=5!J:#=5!K!'Mh=5$OCy6b=5(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

5.6$B7n$N(B2$B$+7nL5NA$G$9!#(B

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

7$B7n$^$G$N(B3$B$+7n$G(B8,250$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!!(B $B!!(B 6/9 $B!JLZ!K!!(B 7/14 $B!JLZ!K!!#8(B /10 $B!J?e!K!!(B 9/ $B#8!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