$B8xG'2q7W;N!!Cf_7>J0lO:$N(B SS $B7P1D%a!<%k%^%,%8%s(B
2022 $BG/(B 9 $B7n(B 16 $BF|G[?.(B
$B!!(B $B:rF|(B9/15$B!JLZ!K$K#W#e#bCf_7=N$r3+:E$7$^$7$?!#(B
$B!!(B $B%F!<%^#1!!L5?M%3%s%S%K$N2DG=@-$H>-Mh@-(B
$B!!%F!<%^#2!!=P8}@oN,$O(B 2 $BEYL\$N8+Aw$j(B $B!'(B $B7P1DBNNO$N2sI|$r(B
$B!!%F!<%^#3!!(B
$B%,%=%j%s!'M"F~0B(B
$B!!!!!!!!!!!!!!!!!!!!!!Et!&7ZL}!'M"=P9b!!!!(B
$B!!!!!!!!!!!!$r@8$+$;$J$$@PL}6H3&$NBN
$B>/$7$@$1!"8x3+$7$^$9!#(B
$BM-NA%a%k%^%,(B60$BF|4V$N$*;n$7F~2q3+;O(B
$B!!!&(B $B?=9~(B60$BF|8e(B $B$+$i$*;YJ'$$$,H/@8$7$^$9!#!J7n3[(B4980$B1_!J@G9~$_!K!K(B
$B!!!&$[$\KhF|G[?.$5$l$^$9!#!J2a5n$NM-NA%a%k%^%,$b$*FI$_$$$?$@$1$^$9!#!K(B
$B!!!&(B $B85GdJd=u6b%(%/%;%k(B $B$b$[$\KhF|99?7$7$^$9!#(B
$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net)
$B!
$B%F!<%^#3!!(B $B%,%=%j%s!'M"F~0B(B
$B!!!!!!!!!!!!(B
$BEt!&7ZL}!'M"=P9b(B
$B!!!!(B
$B!!!!!!!!!!!!$r(B $B@8$+$;$J$$@PL}6H3&$NBN
$B!!(B $B@:@=(IO0<^]$B$NFb302A3J:9$,@($$(B $B$3$H$K$J$C$F$^$9!#(B
$B!!(B
|
|
$B3$30!!(B
5
$B1_0J>e0B$$(B
|
|
||||
|
|
$B3$300B(B
|
|
||||
|
|
$B3$309b(B
|
|
||||
|
$B3$30!J(B
MOPS
$B!=(ID^J^2$B!K!!(B
|
$B9qFb!J4p=`;E@Z$j!=F|7P(ID^J^2$B!K(B
|
|||||
|
$B%,%=%j%s(B
|
$BEtL}(B
|
$B7ZL}(B
|
$B%,%=%j%s(B
|
$BEtL}!&7ZL}(B
|
||
$B!J(B
11/19
$B!K(B
|
7.9
|
6.0
|
3.6
|
11.5 |
14.0 |
||
1/31 |
10.4
|
10.3
|
13.3
|
14.3 |
16.8 |
||
2/28 |
12.3
|
10.3
|
13.9
|
13.2 |
15.7 |
||
3/31 |
11.9
|
23.8
|
27.6
|
13.8 |
16.3 |
||
4/28 |
19.8
|
29.2
|
42.4
|
15.8 |
18.3 |
||
5/31 |
29.4
|
28.8
|
36.9
|
14.6 |
17.1 |
||
6/30 |
25.4
|
31.9
|
44.2
|
15.1 |
17.6 |
||
7/12 |
13.7
|
28.5
|
40.4
|
14.5 |
16.0 |
||
7/21 |
7.3
|
23.3
|
30.0
|
16.1 |
18.6 |
||
7/26 |
3.8
|
19.3
|
26.4
|
14.6 |
17.1 |
||
8/16 |
11.0
|
27.4
|
33.1
|
15.2 |
17.7 |
||
8/24 |
12.1
|
39.0
|
45.6
|
15.6 |
18.1 |
||
$B#8(B
/31 |
5.0
|
35.7
|
41.7
|
15.6 |
18.1 |
||
9/12 |
5.9
|
34.0
|
42.4
|
15.2 |
17.7 |
$B!!(B
$B>\$7$/$O!"2q0w8BDj$GG[?.$7$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$$$?$@$1$^$9!#(B
$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net) $B!!(B
$B$G$*?=9~$_(B
$B!!(B60$BF|4V$*;n$7L5NA!&!&!&!&?=9~8e(B60$BF|$G!":G=i$N;YJ'$$$,H/@8$7$^$9!#(B
$B$[$\KhF|99?7$5$l$k!V85GdJd=u6b(BXcel]$B$b$,$4Mw$$$?$@$1$^$9!#(B
$B!J85Gd5Z$S4X78
$B!!(B
$B!c:G6a!"2q0w8BDj%a%k%^%,$NG[?.$,B?$$$G$9!d(B
$B!!(B2019.7$B$+$i$NA4$F$N2q0w8BDj%a%k%^%,(B
$B$,$4Mw$$$?$@$1$^$9!#(B
$B$4Mw$/$@$5$$!#(B
$B$3$A$i$GCf_7(BWeb$B2q0w!JM-NA%a%k%^%,!K$r$*?=9~$_$G$-$^$9!#(B
$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net) $B!!(B
$B!c#W#e#bCf_7=N!d(B
$B!!(B $B Web $BCf_7=N(B $BL@F|!!(B 10 /13 $B!J(B $BLZ!K(B 14 $B!'(B 30 $B$+$i3+:E$7$^$9!#(B
$B?eMKF|$K;E@Z$j2~Dj!"%(%MD#$+$i%l%.%e%i!<%,%=%j%s$NJ?6Q2A3J$N8xI=$,$"$j$^$9$N$G(B
$B86B'!!!!Bh(B 2 $BKt$OBh(B 3 $BLZ(B $BMKF|$G$9!##1#4!'#3#0!A#1#9!'#0#0(B $B!!(B
$B!!!!!!!!(B
10/13
$B!JLZ!K!!(B
$B!!!!!!!!(B
11/10
$B!JLZ!K!!(B
$B!!!!!!!!(B 12/15 $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