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

2022 $BG/(B 10 $B7n(B 25 $BF|G[?.(B

$B!!(B $BETF;I\8)JL!VJd=u6bA43[4T85(BG$BGd2A!W$OKh=5?eMKF|$NLk$K$O!"2q0w8BDj$G!"8x3+$7$F$$$^$9!#(B

$B!VA43[4T85!W!aJd=u6b$N3U5D7hDj!J(B 11/19 $B!KD>8e(B

$B$N>.Gd%^!<%8%s$r>e2s$i$J$$!#(B

$B!!!!!a(B $BJd=u6b$,=P$F$b(BSS$B$G$OJX>hCM>e$2$7$F$$$J$$(B

$B!!!!$H

$B>.Gd%^!<%8%s!aGd2A(B $B!=(B $BJd=u8e;EF~(B

$B!!!!!!!!!!!!!aGd2A(B $B!=(B $B!J85Gd4p=`2A3J(B $B!=(B $BJd=u6b!K(B

2021.11.19 $B!J6b!K!!!!Jd=u6b3U5D7hDjD>8e$,BgA0Ds(B

$B!!!!(B 11.23 $B!J2P!"=KF|!K(B ~11.29 $B!J6b!K$N86L}%3%9%H!JD4@06b!p(B 1.3 $B9~$_!K$G!!(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!(B 58.7 $B1_(B

$B!!!!(B 12.1 $B!J?e!K85Gd$O4p=`;E@Z$j$rDLCN!!!!!!!!!!!!!!!!!!(B   73.0 $B1_(B

$B!!!!(B 12.8 $B!J7n!KD4::$N(B RG $BA49qJ?6Q$O!!!!!!!!!!!!!!!!!!!!(B   168.0 $B1_(B

$B!!!!!!!!$3$N(BRG$BA49qJ?6Q(B 168$B1_$O!"@/I\$NL\I8$H$7$F$$$k%,%=%j%s2A3J(B $B$G$9!#(B

$B!!!!!!!!(B 168.0 $B1_$NETF;I\8)(B $BJL(B RG $B2A3J$rA0Ds$H$7$F(B

$B!!!!!!!!!!!!!!ETF;I\8)JL!!Jd=u6bA43[4T85(B G $B2A3J(B $B!!!!!!!!!!!!!!!!!!!!!!!!(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!a(B 2021.12.8 $BD4::$NETF;I\8)JL(B RG $B2A3J(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!\!JJd=u8e4p=`;E@Z$j!<(B 73.0 $B1_!K(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!a(B 2021.12.8 $BD4::$NETF;I\8)JL(B RG $B2A3J(B

$B!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!\4p=`;E@Z$j!](B 73.0 $B1_(B $B!=(B $BJd=u6b(B

$B$H$7$F:n@.$7$F$$$^$9!#(B

2021.12.8 $BD4::!"(B 12.10 $B8xI=$NETF;I\8)JL(B RG $B2A3J$O(B

$B!!(B $B!!(B 221013s5.xls (live.com)

$B$G3NG'$G$-$^$9!#(B

$B!&85Gd$O(B $B@:@=(IO0<^]$B$r(B 2.8 $B1_>e>h$;(B $B$7$H$$$F!"!VA43[4T85!W(B $B$H8@$$D%$C$F$^$9!#(B
$B!&8=>u$G$O!"(B SS $B$O"%(B1.0$B1_!!>.Gd%^!<%8%s$,8:3[(B $B$K$J$C$F$^$9!#(B

$B!!!!!!(B $B?H$r:o$C$F$$$k$N$K!aL$E>2G$,$"$k$N$K(B

$B!!!!(B SS$B$,JX>hCM>e$2$7$F$$$k$H8@$o$l$F$$$k(B $B$N$G$9!#(B

$B!!!!(B

$B!!:bL3>J$NJs9p=q$G(BSS$B$NJX>hCM>e$2J,$,(B110$B2/1_$H=P$F$+$i!!Cf!9!"CM>e$2$7$:$i$$>u67$G$9$+$i!&!&!&!&(B

$B!cE,@Z$J2A3JE>2G$O(BSS$B$K$H$C$F@dBPI,MW$G$9!#!d(B

$B!!!!"-(B

$B!V$G$bJX>hCM>e$2$O$7$A$c$@$a$G$9!*!*!W(B

$B!cJd=u6b$,$"$k8B$j!">.Gd%^!<%8%s$O0lDj$K$J$C$F$7$^$$$^$9!d(B

$B$=$l$r!"$I$&$d$C$F!">CHq

$B$"$/$^$G!"ETF;I\8)C10L$G$9$,!&!&!&!&!&(B

$B!c(B   $B!J(B   $BETF;I\8)JL!KJd=u6bA43[4T85(BG$BGd2A!d$H;H$($P!"!VJX>hCM>e$2!W$H8@$o$l$^$;$s(B

$BKh=52q0w8~$1$K99?7!&8xI=$7$F$$$^$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

$B!!!&(B $B!JETF;I\8)JL!K!VJd=u6bA43[4T85(BG$BGd2A!W$OKh=599?7!&G[?.(B $B$7$^$9!#(B

$BM-NA%a%k%^%,(B60$BF|4VL5NA$*;n$73+;O(B | nakazawaweb (nakazawa-cpa.net)

$B!c:bL3>J$ND4::$O(BSS$B$@$1$,0-

$B#1(B0/8 $B$NF|7P$K0J2<$N5-;v$,=P$F$^$7$?!#(B

$B%,%=%j%sJd=u6b!V2A3J$KA43[H?1G$5$l$:!W!!:bL3>J;XE&(B: $BF|K\7P:Q?7J9(B (nikkei.com)

$BHNGd2A3J$KJd=u6b$NA43[$,H?1G$5$l$F$$$J$$2DG=@-$,$"$k!W$H;XE&$7$?!#(B $BM^@)$K;H$o$l$?6b3[$O;Y5kAm3[$r(B 110 $B2/1_2<2s$C$F$$$?(B $B$H?d7W(B

$B$=$N5-;v$N85$H$J$C$?!":bL3>J$NJs9p=q$G$9!#$9$4$/JQ$G$9!#(B

24.pdf (mof.go.jp)

$B!!Cf_7#W#e#b2q0w!J%W%l%_%"!K$G$9$H!"#W#e#bCf_7=N$N(B

$B!!!!!!!!!!!!!&%j%"%k!JEl5~$G$N;22C!K(B

$B!!!!!!!!!!!!!&#L#i#v#e!J#Z#o#o#m$G;22C!K(B

$B!!!!!!!!!!!!!&O?2h;kD0!J2q0w8BDj#H#P$G!K(B

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

$B!!!!!!(B10$B7nJ,!"(B11$B7nJ,L5NA(B

$B!!!!!!(B 1$B7nKv$^$G$N(B4$B$+7n$r(B16,500$B1_(B

$B!!!!$G2q0w$K$J$l$^$9!#(B

$B$4



$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

• $B!Z:G?75-;v![:#7n$O(B25$BF|8=:_$G(B21$BK\G[?.$7$F$$$^$9!#(B
• 2022/10/25$B!!3$307ZL}$NBgI}9b!'Cf9q$O!"7ZL}M"=P$NBgI}3HBg(B; $BF|K\$OM"=P$,A}$($J$$!*!*2?8N!)(B
• 2022/10/24 $B!!:#=5$NJd=u8e;E@Z$j$NM=A[$O!\(B0.5$B1_!A"%(B0.5$B1_!"Mh=5$O"%(B3$B1_0J>e!'Jd=u6bM=A[$O(B36.4$B1_(B
• 2022/10/24 $B!!Jd=u6b$GCM2<$2$9$kEE5$NA6b$OJd=u6b$rL@<(!'(BSS$B$G$O!"Jd=u6b4T853[$rL@<($G$-$J$$IT9gM}(B
• 2022/10/23 $B!!:#=5$NJd=u6bM=A[$O"%(B1.3$B1_$G(B36.5$B1_!"Jd=u8e;E@Z$j$O>/$7>e>:!J(B1$B1_L$K~!K$@$H;W$$$^$9!#(B
• 2022/10/20 $B!!Jd=u6b$,A}$($k$H@:@=(IO0<^]$B$,>e>:!*!'85Gd$OJX>hCM>e$2(B↔SS$B$OE>2GO3$l!'$$$:$l$b2r>C$7$F$[$7$$!*!*(B
• 2022/10/19 $B!!85Gd4p=`;E@Z$j$O%S%C%/%j$N!\(B0.5$B1_!'@:@=(IO0<^]$B$N>e>h$;$O"%(B1.3$B1_$N(B2.8$B1_$K0l5$$KDc2<(B
• 2022/10/18 $B!!%H%h%?$O(BEV$B$NIT6q9gFCDj$K(B3$B$+7n!'Cf9q$G$O(BEV$B=
• 2022/10/17 $B!!:#=5$NJd=u8e;E@Z$j$O(B+0.7$BM=A[!'E>2GO3$l$,@($$$G$9!#85Gd$N!VJX>hCM>e$2!W$b@($$$G$9!#(B
• 2022/10/17 $B!!<
• 2022/10/16 $B!!:#=5$NM=A[!'Jd=u6b(B37.7$B1_!"4p=`;E@Z$j!\(B1.5$B1_!'E>2GO3$l3HBgCf(B
• 2022/10/14 $B!!ETF;I\8)JL!VJd=u6bA43[4T85(BG$BGd2A!W$r$43hMQ2<$5$$!#A49qJ?6Q$G(B170.2$B1_$G$9!#(B
• 2022/10/12 $B!!Jd=u8e;E@Z$j$O(B+2.5$B1_!"Mh=5$O(B+0.5$B1_!'(B2$B=54V9g7W$G$OJQ$o$j$^$;$s!#(B
• 2022/10/11 $B!!ETF;I\8)JL!VJd=u6bA43[4T85(BG$BGd2A!W$G!"!VA43[4T85!W$H
• 2022/10/10 $B!!85Gd$OD4::BP>]30!'%,%=%j%s$,9b$$$N$O(BSS$B$,0-$$!!$H$$$&A0Ds(B
• 2022/10/08 $B!!:#D+$+$i86L}K=F-!p(B97$B!'Jd=u8e;E@Z$j$O:#=5!\(B0.9$B1_!"Mh=5!\(B2.9$B1_M=A[(B
• 2022/10/06 $B!!(BOPEC$B!\(B200$BK|%P%l%k$NBgI}8:;:$G$b!"86L}>e>:$OA[DjFb(B
• 2022/10/06 $B!!(BTokai$B
• 2022/10/05 $B!!Jd=u6b(B33.8$B1_!"Jd=u8e;E@Z$j"%(B0.6$B1_!"@:@=(IO0<^]$B>e>h$;$O2?$H(B4.0$B1_!'(B200$BK|(BB$B8:;:$GMh=5$O>/$7CM>e$j$X(B
• 2022/10/03 $B!!Jd=u6b$O(B35$B1_3d$l$G(B34.1$B1_M=A[!'(B2$B=59g7W$G(B3$B1_CM2<$j!"Jd=u6b$O!V1_0B!W860x(B
• 2022/10/03 $B!!(BEV$B
• 2022/10/02 $B!!85GdJd=u6b$O(B3$B7n$^$G1dD9!)Jd=u8e;E@Z$j$O:#=5"%(B2$B1_
• 
  

$B!c#W#e#bCf_7=N!d(B

$B!!(B $B Web $BCf_7=N(B   $B$O(B   11   /17     $B!J(B $BLZ!K(B 14 $B!'(B 30 $B$+$i3+:E$7$^$9!#(B

$B!!!!%F!<%^!!!V85Gd$NCf4V!J#2(BQ)$B7h;;!W(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

$B!!!!!!!!(B   12/15$B!JLZ!K(B

$B!!!!!!!!!!(B1/12$B!JLZ!K(B

$B!!!!!!!!!!(B2/9$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