³ô¼°²ñ¼Ò¤ÎÅö´ü½ãÍø±×¡Ê¾¦Ë¡¤Ç¤ÏÅö´üÍø±×¤È¤¤¤¦¡Ë¤Ï¡¢¸Ä¿Í´ë¶È¤Î¾ì¹ç¤ÈƱ¤¸¤¯Â»±×´ªÄê¤Ç»»½Ð¤µ¤ì¤Þ¤¹¤¬¡¢¤½¤Î¤¢¤È³ô¼°²ñ¼Ò¤Î²ñ·×¤Ç¤Ï¤³¤ì¤ò»ñËܶ⴪Äê¤Ë¿¶¤êÂØ¤¨¤Ê¤¤¤Ç̤½èÊ¬Íø±×´ªÄê¡Ê»ñËܤδªÄê¡Ë¤ÎÂßÊý¤Ë¿¶¤êÂØ¤¨¤Þ¤¹¡£Ì¤½èÊ¬Íø±×´ªÄê¤Ë¿¶¤êÂØ¤¨¤é¤ì¤¿Íø±×¤Ï¡¢·è»»Æü¸å£³¥ö·î°ÊÆâ¤Ë³«¤«¤ì¤ë³ô¼çÁí²ñ¤Î·èµÄ¤Ë¤è¤Ã¤ÆÍø...
ͤ±Æþ¤ì¤¿¤ª¶â¤Î¤³¤È¡£¥´¥ë¥Õ¾ì¤è¤ê²ñ°÷¸¢¤òÇã¤Ã¤¿¿Í¡ÊË¡¿Í¡Ë¤¬¥´¥ë¥Õ¾ì¤Ëͤ±¤ëÍÂÂ÷¶â¤¬°ìÈÌŪ¡£¡Ô¥³¥á¥ó¥È¡Õ·è»»½ñ¤ÎʬÀϤ˺ݤ·¤Æ¤Ï¡¢¡Ö¥´¥ë¥Õ²ñ°÷¸¢¡×¤ä¡ÖÉß¶âÊݾڶâ¡×Åù¤ÎÅê»ñ´ªÄê¤ÈƱÍͤΰ·¤¤¤ò¤¹¤ë¤³¤È¤Ë¤Ê¤ê¤Þ¤¹¡£
³ô¼°¤Ê¤É¤ÎͲÁ¾Ú·ô¤Ï¡¢¾Ú·ô¼è°ú½ê¤Ë¾å¾ì¤µ¤ì¤Æ¤¤¤ë¤â¤Î¤È¾å¾ì¤µ¤ì¤Æ¤¤¤Ê¤¤¤â¤Î¤È¤¬¤¢¤ê¤Þ¤¹¡£·è»»»þ¤ËÊÝͤ·¤Æ¤¤¤ë¾å¾ìͲÁ¾Ú·ô¤Î¤¦¤Á¡¢·è»»¤ÎÍâÆü¤«¤é1ǯ°ÊÆâ¤ËÇäµÑͽÄê¤Î¤â¤Î¤Ï¡¢¡ÖͲÁ¾Ú·ô¡×´ªÄê¤òÍѤ¤¤Þ¤¹¡£¾å¾ìͲÁ¾Ú·ô¤Ç1ǯ¤òͤ¨¤ÆÊÝͤ¹¤ë¤â¤Î¤äÈó¾å¾ì¤ÎͲÁ¾Ú·ô¤Ï¡¢¡ÖÅê»ñͲÁ¾Ú·ô¡×´ªÄê¤òÍѤ¤¤Þ¤¹¡£
¤ª¤Ï¤Ä¤Ç¤¹¡£µ¹¤·¤¯¤ª´ê¤¤¤·¤Þ¤¹¡£
µ¯¶È1ǯ¤¿¤Ä²ñ¼Ò¤Ç1¿Í·ÐÍý¤òôÅö¤·¤Æ¤ª¤ê¤Þ¤¹¡£
½ÐÄ¥¤Ë´Ø¤·¤Þ¤·¤Æ¤ÏÀº»»½ñ¤òÄó½Ð¤·¤Æ¤â¤é¤¤¡¢·î2²ó¤Î»ÙʧÆü¤Ë¤Þ¤È¤á¤Æ¿¶¹þ¤à·Á¤ò¤È¤Ã¤Æ¤¤¤Þ¤¹¡£
¡û¡¡¼Ò°÷¤«¤é½ÐÄ¥Àº»»½ñ¤¬ÆÏ¤¤¤¿
¡¡Î©Âضâ¡Ê¼è°úÀè̾¡Ë¡¡¡¡/¡¡Ì¤Ê§¶â¡Ê¼Ò°÷̾¡Ë
¡¡Î¹Èñ¸òÄÌÈñ
¡¡Î¹Èñ¸òÄÌÈñ¡ÊÆüÅö¡Ë
¡û¡¡...
ÁêÃ̤Ȥ¤¤¦¤«¡¢¤ß¤Ê¤µ¤ó¤Ï¤É¤¦½èÍý¤Ê¤µ¤Ã¤Æ¤ë¤Î¤«µ¤¤Ë¤Ê¤êÅê¹Æ¤µ¤»¤Æ¤¤¤¿¤À¤¤Þ¤¹¡£
¤È¤¢¤ë²ñ¼Ò¡Ê±¿Á÷¶È¡Ë¤Î·è»»½èÍý¤Ç¡¢µëÌý¤·¤¿Ç³ÎÁ¤òÃù¢ÉʤǽèÍý¤·¤Æ¤¤¤Þ¤¹¡£
ËèÆü²ñ¼Ò¤ËÌá¤ë»þ¡¢Ëþ¥¿¥ó¤Ë¤·¤Æ¼Ö¸Ë¤ËÌá¤ê¤Þ¤¹¡£
¤½¤ÎµëÌý¤·¤¿Ç³ÎÁ¤òÃù¢Éʤˤ·¤Æ·è»»¤ò·Þ¤¨¤ë¤È¤¤¤¦»ö¤Ç¤¹¡£
¶á½ê¡¢¤Þ¤¿¤Ïµ¢¤êÆ»¤Î¥¹¥¿¥ó¥É¤Ç...
¤Ï¤¸¤á¤Þ¤·¤Æ¡£
¸Ä¿Í»ö¶È¼Ô¤Î·ÐÍý¤òǤ¤µ¤ì¤Æ¤¤¤Þ¤¹¡£
º£²ó¡¢¼ÁÌ䤷¤¿¤¤¤Î¤Ï¡¢
º£Ç¯ÅÙ¡¢ÉÔ»ÈÍѤÎÄÌÄ¢¤Ë¤Ä¤¤¤Æ¤Ç¤¹¡£
¤â¤È¤â¤È¸Ä¿Í̾µÁ¤Ç¸ýºÂ¤òºî¤Ã¤Æ¤ª¤ê¡¢
Á°Ç¯Å٤ޤǤϡ¢¤³¤Á¤é¤ò»ö¶ÈÍѤÎÄÌÄ¢¤È¤·¤Æ»È¤Ã¤Æ¤ª¤ê¤Þ¤·¤¿¤¬¡¢
º£Ç¯ÅÙ¤è¤ê¸Ä¿ÍÍѤÎÄÌÄ¢¤È¤·¤Æ»ÈÍѤ·¤Æ¤ª¤ê¤Þ¤¹¡£
Á°Ç¯ÅÙʬ¤Î»Ä¹â¤¬»Ä¤Ã¤Æ¤ª¤ê¡¢¤³...
·è»»´ü¤ÎÍâ·î¤Ë·ÀÌó¤·¤ÆÆþµï¼Ô¤¬·è»»´üÆâ¤ËÉß¶â¤ä¤é¤òʧ¤Ã¤¿¾ì¹ç¡¢Á°¼õ¶â¤Æ¤Ê¤·¤Æ½èÍý¤µ¤ì¤ë¤ó¤Ç¤·¤ç¤¦¤«?
¤¤¤Ä¤â¤³¤Î¥µ¥¤¥È¤òÇÒ¸«¤·¤ÆÊÙ¶¯¤µ¤»¤Æ¤¤¤¿¤À¤¤¤Æ¤¤¤Þ¤¹¡£
¤Ê¤Ë¤â¤ï¤«¤é¤Ê¤¤¤Þ¤ÞÁ°Ç¤¼Ô¤«¤é°ú¤·Ñ¤¤¤À¤â¤Î¤Çº¤¤Ã¤Æ¤¤¤Þ¤¹¡£
¤ß¤Ê¤µ¤ó¡¢¤É¤¦¤«ÎϤòÂߤ·¤Æ¤¯¤À¤µ¤¤¡£
¼ÁÌä¤Ï£²ÅÀ¤Ç¤¹¡£
£±¡¥Åö´ü¤ÎÍø±×½èʬ¤ÎÊýË¡¤¬¤ï¤«¤ê¤Þ¤»¤ó¡£
¡¡¡¡Åö´üÍø±×¤¬100Ëü±ß¡¢¤³¤Î¤¦¤ÁÀÑΩ¶â¤Ø30Ëü±ß¡¢¼ÚÆþ¶â¤ÎÊֺѤØ
¡¡¡¡20Ëü±ß¡¢»Ä¤ë50...
ÌäÂꤢ¤ë¼ÁÌä¤È»×¤¤¤Þ¤¹¤¬¡¢¤è¤í¤·¤¯¤ª´ê¤¤¿½¤·¾å¤²¤Þ¤¹¡£
·è»»¤Ï£¶·î¤Ç¤¹¡£
¿·¤·¤¤»ö¶È¤ÎÀ®ÀÓ¤¬Îɤ¯º£´ü¤Ï¤É¤¦¤Ë¤«¹õ»ú¤Ë¤Ê¤ë¤Î¤Ç¤¹¤¬
¤½¤Î¿·¤·¤¤»ö¶È¤Ï·î¼¡¤Ç¤Ï¼õÃí´ð½à¤ÇÇä¾å¤ò·×¾å¤·¤Æ¤¤¤Þ¤¹¡£
¡Ê¤Á¤Ê¤ß¤ËÁ°´ü¤ÏÂ礤ʱĶÈÀÖ»ú¤Ç¤·¤¿¡Ë
¤³¤Î·è»»¤Ç¼õÃí´ð½à¤«¤éǼÉÊ´ð½à¤Î»ÅÌõ¤òÆþ¤ì¤Æ·è»»½ñ¤òºî¤ë¤Î¤Ç¤¹¤¬¡¢±Ä...
·è»»»ÅÌõ¤Ç·è»»»þ̤ʧ¶â¤òÀöÂØ¤·¤Æ,·è»»·î¤Î̤ʧ¶â¤ò·×¾å¤·¤Æ¤Þ¤¹
µ¿Ìä¤Ê¤Î¤¬·è»»»þ¤Ë̤ʧ¶â¤È¤·¤Æ»Ä¤Ã¤Æ¤ë̤ʧ¶â¤ÎÁ´¤Æ¤òÀöÂØ¤·¤Æ¤¤¤Ê¤¤¤ó¤Ç¤¹
ÀöÂØ¤¹¤ë̤ʧ¶â¤È²¿¤â¤·¤Ê¤¤Ì¤Ê§¶â¤Î°ã¤¤¤Ï²¿¤Ê¤ó¤Ç¤·¤ç¤¦¤«??
¤Þ¤¿»ä¤Î²ñ¼Ò¤Ç¤ÏĹ´ü¼ÚÆþ¶â¤Èû´ü¼ÚÆþ¶â¤ò²ÊÌÜ¿¶Âؤ¹¤ë¤ó¤Ç¤¹¤¬
¤³¤Î°ÕÌ£¤âʬ¤«¤ê¤Þ¤»¤ó
ÀöÂØ...
¤¤¤Ä¤â¤³¤Î·Ç¼¨ÈĤˤϤªÀ¤ÏäˤʤäƤ¤¤Þ¤¹¡£
Ï¢·ë·è»»¤ò¹Ô¤Ã¤Æ¤¤¤ëÃæ¤Ç²ò¤é¤Ê¤¤¤³¤È¤¬½Ð¤Æ¤¤Þ¤·¤¿¤Î¤Ç¡¢³§ÍͤΤ´°Õ¸«¤ò夤¿¤¯¤ÆÅê¹Æ¤·¤Þ¤·¤¿¡£
¡ÊÀè¤Ë¡¢Ê̼ÁÌä¤ÇÅê¹Æ¤·¤Æ¤¤¤ë¤â¤Î¤¬¤¢¤ê¤Þ¤¹¡£
¡¡º£²ó¡¢·×£³·ï¤ÎÅê¹Æ¤ò¤·¤Æ¤¤¤Þ¤¹¡£¡Ë
°Ê²¼¤Î¤è¤¦¤Ê¼è°ú¤Îή¤ì¤¬¤¢¤ê¤Þ¤·¤¿¡£
¡Ê¿Æ»Ò¤È¤â3·î·è»»¡Ë
¡3/10¡¡...
¤¤¤Ä¤â¤³¤Î·Ç¼¨ÈĤˤϤªÀ¤ÏäˤʤäƤ¤¤Þ¤¹¡£
Ï¢·ë·è»»¤ò¹Ô¤Ã¤Æ¤¤¤ëÃæ¤Ç²ò¤é¤Ê¤¤¤³¤È¤¬½Ð¤Æ¤¤Þ¤·¤¿¤Î¤Ç¡¢³§ÍͤΤ´°Õ¸«¤ò夤¿¤¯¤ÆÅê¹Æ¤·¤Þ¤·¤¿¡£
¡ÊÀè¤Ë¡¢Ê̼ÁÌä¤ÇÅê¹Æ¤·¤Æ¤¤¤ë¤â¤Î¤¬¤¢¤ê¤Þ¤¹¡£¡Ë
°Ê²¼¤Î¤è¤¦¤Ê¼è°ú¤Îή¤ì¤¬¤¢¤ê¤Þ¤·¤¿¡£
¡Ê¿Æ»Ò¤È¤â3·î·è»»¡Ë
¡3/31¡¡»Ò²ñ¼Ò¤¬¿Æ²ñ¼Ò¤ËÈÎÇä
¡¡¡¡»Ò²ñ¼Ò¡§Çä...
¤¤¤Ä¤â¤³¤Î·Ç¼¨ÈĤˤϤªÀ¤ÏäˤʤäƤ¤¤Þ¤¹¡£
Ï¢·ë·è»»¤ò¹Ô¤Ã¤Æ¤¤¤ëÃæ¤Ç²ò¤é¤Ê¤¤¤³¤È¤¬½Ð¤Æ¤¤Þ¤·¤¿¤Î¤Ç¡¢³§ÍͤΤ´°Õ¸«¤ò夤¿¤¯¤ÆÅê¹Æ¤·¤Þ¤·¤¿¡£
°Ê²¼¤Î¤è¤¦¤Ê¼è°ú¤Îή¤ì¤¬¤¢¤ê¤Þ¤·¤¿¡£
¡Ê¿Æ»Ò¤È¤â3·î·è»»¡Ë
¡ö¡¡Á£¤Ï¡¢3·î¤Þ¤Ç¤Ë·×¾å
¡»Ò²ñ¼Ò¤¬³°Éô¼è°úÀ褫¤éºàÎÁ¤ò¹ØÆþ
¡¡¡¡»Ò²ñ¼Ò¡§»ÅÆþ¡¿Çã³Ý¶â¡¡¡ï100
...
Á°´ü¤Þ¤Ç¤ËÀÇË¡¾å¤Î·ç»¶â³Û¤¬Ìó£±£°Ëü±ßͤê¤Þ¤¹¡£
º£´ü¡¢ÀǰúÁ°Åö´ü½ãÍø±×¤¬Ë¡¿Í½»Ì±ÀǶÑÅù³ä°Ê²¼¤ÎÌó£µËü±ß¤È¤Ê¤ê¤Þ¤¹¡£
·ç»¶â³Û¤¬¤¢¤ê¤Þ¤¹¤Î¤Ç¡¢¹µ½ü¤·¤¿·ë²Ì¡¢Ë¡¿Í½»Ì±ÀǶÑÅù³äÌó£·Ëü¤Î¤ß¤È¤Ê¤ê¤Þ¤¹¡£
·è»»½ñ¾å¤ÏË¡¿ÍÀǤζÑÅù³äʬ¤ò̤ʧˡ¿ÍÀǤȤ·¤Æ·×¾å¤·¤Æ¤¤¤ë¤Î¤Ç¡¢¾¯¤·¤Ç¤¹¤¬Íø±×¤¬½Ð¤Æ¤¤¤ë¤Ë¤â¹´¤ï...
³ÎÄ꿽¹ð¤Ç¥¹¥È¥ì¥¹¤Çȱ¤ÎÌÓÈ´¤¤Þ¤¯¤Ã¤ÆÈ±¤ÎÌӤʤ¯¤Ê¤ê¤½¤¦¤Ç¤¹
½õ¤±¤Æ¤¯¤À¤µ¤¤¡°¡°¡¨
¸Ä¿Í»ö¶È¤ÇÀÄ¿§¿½¹ð½ñ¤òºîÀ®Ãæ¤Ç¤¹¡£
²ñ·×¥½¥Õ¥È¤Ç·è»»¤ò¤·¤Æ¤¤¤¿¤È¤³¤í¡¢
Âß¼ÚÂоÈɽ¤ÎÉéºÄ¤ÎÍó¤Ë18±ß¤¬¤Ç¤Æ¤¤Æ¡¢
¼õ¼èÍøÂ©¤Îʬ¤À¤È¤¤¤¦¤³¤È¤Ï¤ï¤«¤ë¤Î¤Ç¤¹¤¬¡¢
²¿¤«¤Ë¿¶¤êÂØ¤¨¤Ê¤¯¤Æ¤Ï¤¤¤±¤Ê¤¤¤Î¤Ç¤Ï¤Ê¤«¤Ã¤¿¤«¤È»×¤¤
...
Åö¼Ò¤Ï100%½Ð»ñ¤Î»Ò²ñ¼Ò¤Ç1/1¤«¤é12/31¤Þ¤Ç¤ò²ñ·×ǯÅ٤Ȥ·¤Æ¤¤¤Þ¤¹¡£
12/31¤ò¤â¤Ã¤ÆÂ¾¤Î100%½Ð»ñ»Ò²ñ¼Ò¤ËµÛ¼ý¹çÊ»¤µ¤ì¤¿¤Î¤Ç¤¹¤¬¡¢Á°Ç¯Å٤η軻¸ø¹ð¤Ï¹Ô¤¦É¬Íפ¬¤¢¤ë¤Î¤Ç¤·¤ç¤¦¤«¡©
²ñ¼ÒË¡¤Î¤É¤³¤ËµºÜ¤µ¤ì¤Æ¤¤¤ë¤«¤¬¤ï¤«¤ì¤Ð½õ¤«¤ê¤Þ¤¹¡£
¤è¤í¤·¤¯¤ª´ê¤¤¤¤¤¿¤·¤Þ¤¹¡£
Ëèǯ1·î·è»»¤Ç¡¢¸½ºß·è»»½èÍý¤ò¹Ô¤Ê¤Ã¤Æ¤¤¤ë¤È¤³¤í¤Ç¤¹¤¬¡¢ÅöºÂͶâ¤Î»Ä¹â¤¬1·î21Æü¤Ëµ¯É¼¤·¤¿ÅÁɼ¤ÎÂ߼ڥߥ¹¤Ç¡¢´ªÄê²ÊÌܤλĹâ¤ÈÄÌÄ¢¤Î»Ä¹â¤¬ÉÔ°ìÃפȤʤäƤ¤¤ë»ö¤¬È¯¸«¤µ¤ì¤Þ¤·¤¿¡£
¸½ºß·è»»´ü´ÖÃæ¤Ê¤Î¤Ç¡¢ÅÁɼ¤ò½¤Àµ¤·´ªÄê²ÊÌܤλĹâ¤òÄûÀµ¤·¤¿Êý¤¬Îɤ¤¤Ç¤·¤ç¤¦¤«¡£
¤½¤ì¤È¤â¡¢Ã´Åö¼Ô¤Ø¤Î¶ÛÄ¥´¶¤ò°Ý»ý¤µ¤»¤ë¤¿¤á...
Åö¼Ò¤Ï100%½Ð»ñ¤Î»Ò²ñ¼Ò¤Ç1/1¤«¤é12/31¤Þ¤Ç¤ò²ñ·×ǯÅ٤Ȥ·¤Æ¤¤¤Þ¤¹¡£
12/31¤ò¤â¤Ã¤ÆÂ¾¤Î100%½Ð»ñ»Ò²ñ¼Ò¤ËµÛ¼ý¹çÊ»¤µ¤ì¤¿¤Î¤Ç¤¹¤¬¡¢Á°Ç¯Å٤η軻¸ø¹ð¤Ï¹Ô¤¦É¬Íפ¬¤¢¤ë¤Î¤Ç¤·¤ç¤¦¤«¡©
ˡΧ¾å¡¢²¿¤È¤¤¤¦Ë¡Î§¤Î¤É¤³¤ËµºÜ¤µ¤ì¤Æ¤¤¤ë¤«¤¬¤ï¤«¤ì¤Ð¤ê¤Þ½õ¤«¤ê¤Þ¤¹¡£
¤è¤í¤·¤¯¤ª´ê¤¤¤¤¤¿¤·¤Þ¤¹¡£
·ÐÍýĶ½é¿´¼Ô¤Ç¤¹¡£
¸Ä¿Í»ö¶È¤Ç¡¢ÀÄ¿§¿½¹ð¤·¤Æ¤¤¤Þ¤¹¡£
º£²ó¤Î¿½¹ð¤«¤é¡¢¼«²ÈÍѼ֤Υ¬¥½¥ê¥óÂå¤ò²È»ö°Äʬ¤·¤Æ
·ÐÈñ¤Ë¤·¤è¤¦¤È¹Í¤¨¤Æ¤¤¤Þ¤¹¡£¤â¤Á¤í¤ó¼Ö¤Ï»ö¶ÈÍѤȤ·¤Æ¤â
»ÈÍѤ·¤Æ¤¤¤Þ¤¹¡£
·è»»¤Ï12·î¤Ê¤Î¤Ç¤¹¤¬¡¢¥¬¥½¥ê¥óÂå¤ò»ö¶ÈÍÑ¥¯¥ì¥¸¥Ã¥È¥«¡¼¥É
¤òÍѤ¤¤Æ²È»ö°Äʬ¤·¤Æ¡¢°Ê²¼¤Î¤è¤¦¤Ê»ÅÌõ¤ò¤·¤¿¾ì¹ç¡¢
»ö...
¤¤¤Ä¤âÂçÊѤªÀ¤ÏäˤʤäƤª¤ê¤Þ¤¹¡£
º£²ó¤Ï¡¢·è»»¸ø¹ð¤Ë¤Ä¤¤¤ÆÁêÃ̤µ¤»¤Æ²¼¤µ¤¤¡£
¸½ºß¡¢ÊÀ¼Ò¡ÊÈó¾å¾ì¡¦Èó¸ø³«²ñ¼Ò¡Ë¤Î·è»»¸ø¹ð¡Ê£Â£Ó¤Î¤ß¡Ë¤Ï´±Êó¤Ë·ÇºÜ¤·¤Æ¤ª¤ê¤Þ¤¹¤¬¡¢º£Ç¯ÅÙ¤«¤é¤Ï¼«¼Ò£È£Ð¾å¤Ç¸ø¹ð¤¹¤ë¤³¤È¤ò¸¡Æ¤¤·¤Æ¤ª¤ê¤Þ¤¹¡Ê·è»»¸ø¹ð¤Î¤ß¤Ç¤¹¡Ë¡£
´±Êó¤Ø¤Î·ÇºÜ¥³¥¹¥È¡Ê¼ÂºÝ¤Î·ÇºÜÎÁµÚ¤Ó¤½¤Î¼ê³¤¥³¥¹...