2008ǯ05·î

2008ǯ05·î31Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£³£±Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£¡¡


ËÜÆü¤Ï¡¢¤Ä¤®¤Î¡¡£²Ì¾¤Ç¤¹¡£

¥Á¥Ã¥×¡¡¤µ¤ó
Ka-mi¡¡¤µ¤ó
¡¡



¥Ú¥ó¥Í¡¼¥à¡¡¥Á¥Ã¥×¡¡¤µ¤ó¡¡£´£µºÐ
£²£°£¶£±¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£´Ëü±ß°Ê¾å»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
»Å»ö¤Î¾õ¶·¡§ ¸Ä¿Í¤Î»ö¶È¼ç¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ºÊ¤È»Ò¤òÍܤäƤޤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

¤³¤ó¤Ë¤Á¤Ï¡¢°ÊÁ°¤Ë¤â°ìÅ٥᡼¥ë¤Ç
¤´ÁêÃ̤µ¤»¤Æ¤¤¤¿¤À¤­¤Þ¤·¤¿¡£

ºòǯÅ٤ιṉ̃·ò¹¯Êݸ±ÎÁ¤Î
5´üʬ¤¬Ì¤Ê§¤¤¤Ë¤Ê¤Ã¤Æ¤¤¤Æ¡¢

»ÔÌò½ê¤ÎÊÝ·ò²Ý¤ÎÊý¤¬½¸¶â¤ËÍè¤Þ¤·¤¿¡£

¤½¤ÎºÝ¡¢Ê¹¤¤¤¿ÏäǤ¹¤¬¡¢
¤Ó¤Ã¤¯¤ê¤·¤¿»ö¤Ë

²æ¤¬²È¤Ïǯ¼ý300Ëü±ß¤Á¤ç¤Ã¤È
¤Ë¤â¤«¤«¤ï¤é¤º¡¢

·ò¹¯Êݸ±ÎÁ¤ÎºÇ¹â¸ÂÅÙ³Û¤ò
»Ùʧ¤Ã¤Æ¤¤¤ë¤½¤¦¤Ç¤¹¡£

ǯ¼ý¤¬300Ëü±ß°Ê¾å¤À¤È
¤½¤¦¤Ê¤ë¤½¤¦¤Ç¤¹¤¬¡¤¡¤¡¤

ǯ´Ö62Ëü±ß¤â¤Î·ò¹¯Êݸ±ÎÁ¤Ï
¹â¤¹¤®¤ë¤È»×¤¤¤Þ¤¹¡£¡£¡£

¤É¤¦¤·¤¿¤é¾¯¤·¤Ç¤â
·ò¹¯ÊÝ·òÎÁ¤ò¾¯¤Ê¤¯¤¹¤ë»ö¤¬
¤Ç¤­¤ë¤Î¤Ç¤·¤ç¤¦¤«¡©

²óÅú

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ï¡¢¸ÂÅÙ¤¤¤Ã¤Ñ¤¤¤Ç¤¹¤Í¡£
Àڼ¤ʤªÇº¤ß¤òʹ¤«¤»¤Æ夭¤Þ¤·¤¿¡£


´û¤Ë¡¢¹ṉ̃·ò¹¯Êݸ±¤Î̵ÎÁÅÅÏÃÁêÃ̤Î
¤´°ÆÆâ¥á¡¼¥ë¤ò¤ªÁ÷¤ê¤·¤Æ¤ª¤ê¤Þ¤¹¤¬¡¢

¤Þ¤º¤Ï¡¢À®¸ùÎã¤ò¤´Í÷¤Ë¤Ê¤Ã¤Æ
夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£

¤´ÁêÃÌ¡¢¤¢¤ê¤¬¤È¤¦¤´¤¶¤¤¤Þ¤¹¡£






¥Ú¥ó¥Í¡¼¥à¡¡Ka-mi¡¡¤µ¤ó¡¡£³£µºÐ
£²£°£¶£²¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£´Ëü±ß°Ê¾å»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ ²ñ¼Ò°÷¤Þ¤¿¤Ï²ñ¼ÒÌò°÷¤È¤·¤Æ¶Ð̳¤·¤Æ¤Þ¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ºÊ¤òÍܤäƤޤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

²ñ¼Ò°÷¤Ç¤¹¤¬¡¢
·ò¹¯Êݸ±¡¦Ç¯¶â¤ò³Ý¤±¤Æ¤¯¤ì¤º¡¢
¹ṉ̃·ò¹¯Êݸ±¡¦¹ṉ̃ǯ¶â¤Ç¤¹¡£

Ëè·î¤«¤Ê¤ê¤Î½ÐÈñ¤È¤Ê¤Ã¤Æ¤¤¤Þ¤¹¡£
¤Þ¤¿¡¢¾­Íè¹ṉ̃ǯ¶â¤À¤±¤Ê¤Î¤Ç¡¢
É԰¤¬¤¢¤ê¤Þ¤¹¡£

¹ṉ̃ǯ¶â´ð¶â¤Ë¤âÆþ¤í¤¦¤«¤È
»×¤¤¤Þ¤¹¤¬É×ÉØ£²¿Íʬ¤ò
¹Í¤¨¤ë¤ÈƬ¤¬Äˤ¤¤Ç¤¹¡£

¹ṉ̃·ò¹¯Êݸ±¤Î»Ùʧ¤¤³ä¹ç¤¬
¿¤¤¤Î¤Ë¡¢»Ò¶¡¤¬¤¤¤Ê¤¤¤È
°ä²ǯ¶â¤¬½Ð¤Ê¤¤¤Ê¤É¡¢
ÉÔËþ¤Ç¤¹¡£


²óÅú

ÂçÊÑ¿½¤·Ìõ¤´¤¶¤¤¤Þ¤»¤ó¡£

²ñ¼Ò°÷¤Ç¤¢¤ë¤Ë¤â¡¦¡¦¡¦
¤È¸À¤¤¤¿¤¯¤Ê¤ëµ¤»ý¤Á

¤ªÇº¤ß¤ò¤ªÊ¹¤«¤»Äº¤­¡¢
¤¢¤ê¤¬¤È¤¦¤´¤¶¤¤¤Þ¤¹¡£

ÀáÌó¤Ë´Ø¤·¤Æ¡¢¤ªÎϤˤʤì¤Ê¤¤¤³¤È¤Ï¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎÀáÌó¤ò¹Í¤¨¤ë²ñ¤Î¥Û¡¼¥à¥Ú¡¼¥¸ËÁƬ
¤Î¤È¤ª¤ê¤Ç¤¹¡£


²áµî£²£°£°£°¿Í°Ê¾å¡¢¤ªÊ¹¤­¤·¤¿¤ªÇº¤ß¤Î¤¦¤Á
£±£µ¤ò¸·Áª¤·¤Æ¤³¤Á¤é¤Î¥Ú¡¼¥¸¤Ç¤Þ¤È¤á¤Æ¤ª¤ê¤Þ¤¹¡£
»²¹Í¤Ë¤Ê¤ëÆâÍƤ¬¤¢¤ì¤Ð¹¬¤¤¤Ç¤¹¡£
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¤ªÇº¤ß£±£µÁª




¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2007-2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬


¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡§Â裷£²¹æ

¥À¥ó¥È¥Ä¡ª
¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡§Â裷£²¹æ


¥Û¡¼¥à¥Ú¡¼¥¸¤òÄ̤¸¤Æ¡¢Ê¿À®20ǯ5·î30Æü¸½ºß
¥á¡¼¥ëÁêÃ̼Ԥοô¤¬ 2060¿Í¤È¤Ê¤ê¤Þ¤·¤¿¡£

Á´¤Æ¤ÎÊý¤Î¤ªÇº¤ß¤Ë¤Ä¤¤¤Æ
¤¹¤³¤·¤Ç¤â¡¢¤ªÌò¤ËΩ¤Æ¤ì¤Ð¹¬¤¤¤Ç¤¹¡£

º£Ç¯¤â¡¢Á´¹ñ¤Ë¤¤¤é¤Ã¤·¤ã¤ë
¹ṉ̃·ò¹¯Êݸ±¤ÇǺ¤àÊý¤Î¤¿¤á¤Ë¤ªÅÁ¤¨¤·¤Þ¤¹¡£


Ìܼ¡
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£±¡¥Á´¹ñ¤«¤é2008/5/24¡Ý2008/5/30¤è¤»¤é¤ì¤¿ÁêÃ̤ˤĤ¤¤Æ¤ªÅú¤¨¤·¤Þ¤¹¡£
£²¡¥¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß£±£µÁª
£³¡¥¹ṉ̃·ò¹¯Êݸ±¤ò¹Í¤¨Ä¾¤¹ÊýË¡¡Ê̵ÎÁ¥ì¥Ý¡¼¥È¡Ë¤Î¥¢¥É¥ì¥¹¡Ê£Õ£Ò£Ì¡Ë
£´¡¥ÊÔ½¸¸åµ­¡¡
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£±¡¥¤è¤»¤é¤ì¤¿ÁêÃ̤ˤĤ¤¤Æ¤ªÅú¤¨¤·¤Þ¤¹¡£
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¥á¡¼¥ë¤Ç¤ªÌ䤤¹ç¤ï¤»Äº¤¤¤¿Æü¤Ë
¼«Æ°ÊÖ¿®¤Ç¡¢¥á¡¼¥ë¤ò¤´ÊÖ¿®¤·¤Æ¤ª¤ê¤Þ¤¹¤Î¤Ç¡¢
¥Ú¥ó¥Í¡¼¥à¤ò³Îǧ¤·¤Æ¡¢¤´Í÷夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£


¤³¤ÎÅ٤ϡ¢2008ǯ5·î24Æü¡Á5·î30Æü¤Ë
´ó¤»¤é¤ì¤¿¡¢¤ªÇº¤ß¤Î¿ô¡¹¤Ë¤ªÅú¤¨¤·¤Æ¤ª¤ê¤Þ¤¹¡£



¥Ö¥í¥°¤Ç¤Ï¡¢¤¢¤Ê¤¿¤«¤é¡¢¥á¡¼¥ë¤Ç
¤ªÌ䤤¹ç¤ï¤»Äº¤¤¤¿Æü¤ò¡ÖºÇ¿·¤ªÌ䤤¹ç¤ï¤»¡×¤Ë
·ÇºÜ¤·¤¿Ç¯·îÆü¤È°ìÃפµ¤»¤Æ¤ª¤ê¤Þ¤¹¡£





¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£²¡¥¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤È²ò·è¤Î¤´°ÆÆâ¤Ç¤¹¡£
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý

Ê¿À®£±£¸Ç¯£´·î£²£´Æü¤«¤éÊ¿À®£²£°Ç¯£³·î£³£±Æü¤Î´Ö¤Ë
Ìó£²£°£°£°¿Í¤ÎÊý¤«¤é¡¢´ó¤»½¸¤á¤é¤ì¤¿ÁêÃ̤ä¼ÁÌä¤Ë´Ø¤¹¤ë²óÅú¤ò
Ìó£±£µ¼ïÎà¤ËʬÎष¤Æ¡¢È¯É½¤·¤Æ¤¤¤Þ¤¹¡£

¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤È²ò·è






¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£³¡¥ÊÔ½¸¸åµ­
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¾¯¤·¤Ç¤â¡¢¤¢¤Ê¤¿¤Î¹ṉ̃·ò¹¯Êݸ±¤Ë´Ø¤¹¤ë¤ªÇº¤ß¤¬
¾¯¤Ê¤¯¤Ê¤ì¤Ð¡¢¹¬¤¤¤Ç¤¹¡£



¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£´¡¥ÌÈÀÕ»ö¹à¡¦ÇÛ¿®¼Ô¾ðÊó
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý

ÌÈÀÕ»ö¹à¡§
¡Ö¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡×
¤Îµ­»ö¤Ï¡¢¤½¤Î¤¹¤Ù¤Æ¤Ë¤ª¤¤¤ÆÀµ³ÎÀ­¤òÊݾڤ¹¤ë¤â¤Î¤Ç¤Ï¤¢¤ê¤Þ¤»¤ó¡£
¤´ÍøÍѤˤè¤Ã¤ÆÀ¸¤¸¤¿¤¤¤«¤Ê¤ë»³²¤â¡¢È¯¹Ô¼Ô¤Ï¡¢Çå½þÀÕǤ¤òÉ餤¤«¤Í¤Þ¤¹¡£
¤´²óÅú¤Ë´Ø¤¹¤ë¤´È½ÃǤϡ¢¤´¼«¿È¤ÎÀÕǤ¤È¤Ê¤ë¤³¤È¤ò¤´Î»¾µ²¼¤µ¤¤¡£

ȯ¿®¼Ô¡§ÀÇÍý»Î¡¡ËÙ°æ¡¡¾¼É§
Copyright(C) 2008 AkihikoHoriiCertifiedPublicTaxAcountantOffice
¥á¡¼¥ë¥Þ¥¬¥¸¥ó¡Ö¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡×
ËÜʸ¤ÏÃøºî¸¢¤Ë¤è¤êÊݸ¤ì¤Æ¤¤¤Þ¤¹¡£


2008ǯ05·î30Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£³£°Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£¡¡


ËÜÆü¤Ï¡¢¤Ä¤®¤Î¡¡3̾¤Ç¤¹¡£

leo¡¡¤µ¤ó

¤¹¤®¤µ¤ó
¡¡
²Ö¡¡¤µ¤ó





¥Ú¥ó¥Í¡¼¥à¡¡leo¡¡¤µ¤ó¡¡£³£°ºÐ
£²£°£µ£¸¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£²¡Á£³Ëü±ß»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ ¸Ä¿Í¤Î»ö¶È¼ç¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ºÊ¤È»Ò¤òÍܤäƤޤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

¸½ºß¤Ï²ñ¼Ò¤ÎǤ°Õ·Ñ³¤Çǯ£²£·Ëü±ß¤Ç¤¹¤¬¡¢
Íèǯ¤«¤é¹ṉ̃·ò¹¯Êݸ±¤ÇÊݸ±ÎÁ¤¬Áý¤¨¤ë
¤È»×¤¤¤Þ¤¹¡£

½êÆÀ¡¢½»Ì±ÀǤâ¤Ä¤é¤¤¤Ç¤¹¤¬¡¢
¼Ò²ñÊݸ±ÀǤâ¤Ä¤é¤¤¤È¤³¤í¤Ç¤¹¡£


²óÅú

¸½¾õ¤Ç¤Ï¡¢»ä¤¬¡¢¤ªÅÁ¤¨¤¹¤ë
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎÀáÌóÊýË¡¤Ç¤Ï¡¢
¸ú²Ì¤Î¼Â´¶¤¬¾¯¤Ê¤¤·ë²Ì¤Ë¤Ê¤ê¤Þ¤¹¡£

´õ˾¼Ô¤Ë¸Â¤ê¤Ç¤¹¤¬¡¢

»ä¤«¤é¡¢ÀáÌ󤬲Äǽ¤Ê¤«¤¿¤Ë¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎÀáÌó£±£µ¿Íʬ
¤ÎÀ®¸ùÎã¤ò¤´°ÆÆâ¤ò¹Ô¤Ã¤Æ¤ª¤ê¤Þ¤¹¡£

¥á¡¼¥ëÇÛ¿®¤È²»À¼¤Ë¤è¤ë²òÀâ¤ò
̵ÎÁ¤Ç¹Ô¤Ã¤Æ¤ª¤ê¤Þ¤¹¡£

¤´´õ˾¤µ¤ì¤ë¾ì¹ç¤Ï¡¢
leo¤µ¤ó¤Î»á̾¤ò·ï̾¤ËÆþÎϤ·¡¢
¥á¡¼¥ë¤Ë¤Æ¡¢¤ªÊÖ»ö¤ò夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£







¥Ú¥ó¥Í¡¼¥à¡¡¤¹¤®¤µ¤ó¡¡£¶£³ºÐ
£²£°£µ£¹¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£´Ëü±ß°Ê¾å»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
»Å»ö¤Î¾õ¶·¡§Ç¯¶â¤Þ¤¿¤ÏÃù¶â¤ÇÀ¸³è¤·¤Æ¤¤¤Þ¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ºÊ¤òÍܤäƤޤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

ǯ³Û53300±ß»Ùʧ¤·¤Æ¤¤¤ë¡£
Ééô¤ò¾¯¤Ê¤¯¤·¤¿¤¤¡£


²óÅú

¤ª¤½¤é¤¯ºÇ¹â³Û¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò
»Ùʧ¤Ã¤Æ¤¤¤ë¤Ê¤«¤Ç¡¢¥á¡¼¥ë¤ò
¤ªÁ÷¤ê夤¤¿¤Î¤Ç¤Ï¤Ê¤¤¤«¤È
¸¤¸¤Þ¤¹¡£

ÂçÊÑ¿½¤·Ìõ¤´¤¶¤¤¤Þ¤»¤ó¡£

ÀáÌó¤Ë´Ø¤·¤Æ¡¢¤ªÎϤˤʤì¤Ê¤¤¤³¤È¤Ï¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎÀáÌó¤ò¹Í¤¨¤ë²ñ¤Î¥Û¡¼¥à¥Ú¡¼¥¸ËÁƬ
¤Î¤È¤ª¤ê¤Ç¤¹¡£

¤Ò¤È¤Ä¥Ò¥ó¥È¤ò
¿½¤·¾å¤²¤ë¤È¤¹¤ì¤Ð¡¢

¤â¤·¡¢¤¹¤®¤µ¤ó¤´¼«¿È¤¬¡¢
¶ÈÀÓ¤¬ÀÖ»ú¤Î¸Ä¿Í»ö¶È¤ò
±Ä¤Þ¤ì¤Æ¤¤¤¿¤È¤·¤¿¤é¡¦¡¦¡¦

¤³¤Î¤³¤È¤òÁÛÁü¤·¤Æ
夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£




¥Ú¥ó¥Í¡¼¥à¡¡²Ö¡¡¤µ¤ó¡¡£³£¶ºÐ
£²£°£¶£°¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : ʬ³äʧ¤¤¤ò¤·¤Æ¤¤¤Þ¤¹
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ ¸Ä¿Í¤Î»ö¶È¼ç¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ºÊ¤È»Ò¤òÍܤäƤޤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

¼ýÆþ¤¬¾¯¤Ê¤¤¤Î¤Ë¹â¤¹¤®¤Æ
ʧ¤¨¤Ê¤¯¤Ê¤ê¤½¤¦¤Ç¤¹¡£


²óÅú

¸½ºß¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤òʬ³äʧ¤¤¤Ç
ǼÉÕ¤µ¤ì¤Æ¤¤¤ë¡£

¤È¤¤¤¦¾õ¶·¤«¤é¡¢»ä¤Î¤ªÅÁ¤¨¤¹¤ëÊýË¡¤Ç¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬ÀáÌó¤Ç¤­¤ë¤«¤É¤¦¤«¤Ï¡¢
Ä꤫¤Ç¤¢¤ê¤Þ¤»¤ó¡£

¥³¥Á¥é¤ÎÊý¤Ëº£¤Þ¤Ç´ó¤»¤é¤ì¤¿
Ǻ¤ß¤ò£±£µ¹àÌܤˤޤȤᤪ¤ê¤Þ¤¹¤Î¤Ç
¤´Í÷夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£

¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß£±£µÁª

¤ªÌò¤ËΩ¤Ä¾ðÊ󤬡¢´Þ¤Þ¤ì¤Æ¤¤¤ì¤Ð
¹¬¤¤¤Ç¤¹¡£




¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2007-2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬


2008ǯ05·î29Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£¹Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£¡¡


ËÜÆü¤Ï¡¢¤Ä¤®¤Î¡¡£²Ì¾¤Ç¤¹¡£


¥Þ¥Á¥ã¥³¡¡¤µ¤ó

hinata3¡¡¤µ¤ó





¥Ú¥ó¥Í¡¼¥à¡¡¥Þ¥Á¥ã¥³¡¡¤µ¤ó¡¡£´£¶ºÐ
£²£°£µ£¶¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£²¡Á£³Ëü±ß»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ ²ñ¼Ò°÷¤Þ¤¿¤Ï²ñ¼ÒÌò°÷¤È¤·¤Æ¶Ð̳¤·¤Æ¤Þ¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ºÊ¤ËÀì½¾¼ÔµëÍ¿¤òʧ¤Ã¤Æ¤Þ¤¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

Â࿦¤·¤Æº£¼º¶ÈÊݸ±¤ò¤â¤é¤Ã¤Æ¤¤¤ë
¤Î¤Ç¼ç¿Í¤ÎÉÞÍܤËÆþ¤ì¤º

ɱ¡¤Ë¤¤¤«¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤
¤³¤È¤¬¤Ç¤­¤Þ¤·¤¿¡£

¹ṉ̃·ò¹¯Êݸ±²Ý¤ËÌ䤤¹ç¤ï¤»
¤·¤Þ¤·¤¿¤éÂ࿦¤·¤¿·î¤Þ¤Ç
¤µ¤«¤Î¤Ö¤Ã¤ÆÊݸ±ÎÁ¤ò¤ª¤µ¤á¤Æ¤¯¤À¤µ¤¤
¤È¸À¤ï¤ì¤Þ¤·¤¿¡£

3·î¤«¤éÂ࿦¤·¤¿¤Î¤Ç3·î4·î5·î6·î
¤È»Ùʧ¤¤¤ÎÇÛÉÛɽ¤òÁ÷¤ê¤Þ¤¹
¤È¤¤¤ï¤ì¤Þ¤·¤¿¡£

·ò¹¯¤À¤·6·îʬ¤«¤é¤Î»Ùʧ¤¤
¤Ë¤Ï¤Ê¤é¤Ê¤¤¤ó¤Ç¤¹¤è¤Í¡£

3·î¡Á5·î¤ÏÊݸ±¾Ú¤¤¤é¤Ê¤«¤Ã¤¿¤·
¤½¤Î¤Þ¤Þ¤Ë¤·¤Æ¤ª¤¤¤¿¤Î¤Ç¤¹¤¬¡¦¡¦¡¦

7·î¤«¤é¼ç¿Í¤ÎÉÞÍܤˤϤ¤¤ë¤Ä¤â¤ê¤Ç¤¹¤¬
7·î¤Þ¤ÇÃΤé¤ó´é¤Ç¼ç¿Í¤ÎÉÞÍܤˤϤ¤¤ì¤Ð
ʧ¤ï¤º¤Ë¤¹¤à¤ó¤Ç¤·¤ç¤¦¤«¡©

¶µ¤¨¤Æ¤¯¤À¤µ¤¤¡£


²óÅú

ʧ¤ï¤º¤ËºÑ¤à¤«¤É¤¦¤«¤Ï¡¢
¤´¼«¿È¤Ç¡¢¤ª¹Í¤¨²¼¤µ¤¤¡£

¤ªÌò½ê¤ÎÊý¤Ï¡¢Ìò½ê¤Î´É³í¤¹¤ë½»Ì±¤ÎÊý¤«¤é
²ÃÆþ¼ê³¤­¤Î¿½¤·½Ð¤¬¤¢¤ê¡¢¤½¤ÎÊý¤ËÂФ·¤Æ

Êݸ±¾Ú¤ÈǼÉÕ½ñ¡Ê¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò»Ùʧ¤¦ÍÑ»æ¡Ë
¤òÅϤ¹¡£¤½¤·¤Æ¡¢Ä§¼ý¤¹¤ë¡£


¤Þ¤¿¡¢À©ÅÙ¤òÃΤé¤Ê¤¤Êý¤ËÀ©Å٤Τ³¤È¤ò¤ªÅÁ¤¨¤¹¤ë¡£
¤³¤ì¤¬¡¢¸ø̳°÷¤È¤·¤Æ¤ÎÂçÀڤʻŻö¤Ë¤Ê¤ê¤Þ¤¹¡£

¤¢¤È¤Ï¡¢¤´ÁÛÁü¤Ë¤ªÇ¤¤»Ãפ·¤Þ¤¹¡£






¥Ú¥ó¥Í¡¼¥à¡¡hinata3¡¡¤µ¤ó¡¡£³£°ºÐ
£²£°£µ£·¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£±¡Á£²Ëü±ß»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ µá¿¦³èÆ°Ãæ¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ÆȿȤǤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

ž¿¦¤¬·è¤Þ¤ê¡¢
Íè·î¤è¤ê¿·¤·¤¤²ñ¼Ò¤Î¼Ò²ñÊݸ±¤Ë²ÃÆþ¤·¤Þ¤¹¤¬¡¢
Á°¿¦¤òÂà¼Ò¸å¤Î̵¿¦»þÂå¤Î3¥ö·î´Ö¤ÎÊݸ±ÎÁ¤Ï¡¢
»Ùʧ¤ï¤Ê¤¤¤È¥À¥á¤Ç¤·¤ç¤¦¤«¡£


²óÅú

»Ùʧ¤ï¤Ê¤¤¤È¥À¥á¤«¤É¤¦¤«¤Ï¡¢
¤´¼«¿È¤Ç¡¢¤ª¹Í¤¨²¼¤µ¤¤¡£

¤ªÌò½ê¤ÎÊý¤Ï¡¢Ìò½ê¤Î´É³í¤¹¤ë½»Ì±¤ÎÊý¤«¤é
²ÃÆþ¼ê³¤­¤Î¿½¤·½Ð¤¬¤¢¤ê¡¢¤½¤ÎÊý¤ËÂФ·¤Æ

Êݸ±¾Ú¤ÈǼÉÕ½ñ¡Ê¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò»Ùʧ¤¦ÍÑ»æ¡Ë
¤òÅϤ¹¡£¤½¤·¤Æ¡¢Ä§¼ý¤¹¤ë¡£


¤Þ¤¿¡¢À©ÅÙ¤òÃΤé¤Ê¤¤Êý¤ËÀ©Å٤Τ³¤È¤ò¤ªÅÁ¤¨¤¹¤ë¡£
¤³¤ì¤¬¡¢¸ø̳°÷¤È¤·¤Æ¤ÎÂçÀڤʻŻö¤Ë¤Ê¤ê¤Þ¤¹¡£

¤¢¤È¤Ï¡¢¤´ÁÛÁü¤Ë¤ªÇ¤¤»Ãפ·¤Þ¤¹¡£









¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2007-2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬


2008ǯ05·î28Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£¸Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£¡¡


ËÜÆü¤Ï¡¢¤Ä¤®¤Î¡¡£±Ì¾¤Ç¤¹¡£

¤Í¤³¤Í¤³¡¡¤µ¤ó
¡¡



¥Ú¥ó¥Í¡¼¥à¡¡¤Í¤³¤Í¤³¡¡¤µ¤ó¡¡ºÐ
£²£°£µ£µ¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î¤Î»Ùʧ¶â³Û¤Ï¡¢£±Ëü±ß°Ê²¼¤Ç¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ Ëè·î»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
»Å»ö¤Î¾õ¶·¡§ ²ñ¼Ò°÷¤Þ¤¿¤Ï²ñ¼ÒÌò°÷¤È¤·¤Æ¶Ð̳¤·¤Æ¤Þ¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ÆȿȤǤ¹¡£²È²¤òÉÞÍܤ·¤Æ¤¤¤Þ¤¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

Êì»Ò²ÈÄí¤Ç¤¹¡£
º£·îËö¤ÇÂ࿦¤·¤Þ¤¹¡£

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¤¤¤¯¤é¤Ë¤Ê¤ë¤«ÃΤꤿ¤¤¤Ç¤¹¡£


²óÅú

¥³¥Á¥é¤ÎÊý¤Ëº£¤Þ¤Ç´ó¤»¤é¤ì¤¿
Ǻ¤ß¤ò£±£µ¹àÌܤˤޤȤᤪ¤ê¤Þ¤¹¤Î¤Ç
¤´Í÷夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£

¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß£±£µÁª

£Ñ£±£²¡¢£Ñ£±£´¤Ë¡¡¤Í¤³¤Í¤³¤µ¤ó¤Î
¤ªÌò¤ËΩ¤Ä¾ðÊ󤬡¢´Þ¤Þ¤ì¤Æ¤¤¤ì¤Ð
¹¬¤¤¤Ç¤¹¡£


¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2007-2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬


2008ǯ05·î27Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£·Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£


ËÜÆü¤Ï¡¢Ì䤤¹ç¤ï¤»¤¬¡¢¤´¤¶¤¤¤Þ¤»¤ó¤Ç¤·¤¿¤Î¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Ë½ñ¤¤¤Æ¤¢¤ë¡¢¤È¤¢¤ëÉôʬ¤ò
¥¯¥í¡¼¥º¥¢¥Ã¥×¤·¤Æ¤ª¤­¤Þ¤¹¡£



¤µ¤Æ¡¢¤³¤³¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Îʸ¾Ï¤ò²þ¤á¤Æ¡¦¡¦¡¦


½é¤á¤Þ¤·¤Æ¡¢ÀÇÍý»Î¤ÎËٰ澼ɧ¤Ç¤¹¡£

¼Â¤Ï¡¢ÀǶâ¤Ï¡¢¤¢¤Þ¤êʧ¤Ã¤Æ¤¤¤Ê¤¯¤Æ¤â¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò»Ùʧ¤Ã¤Æ¤¤¤ë¤¤¤ë¿Í¤Ï¡¢ÂçÀª¤¤¤Þ¤¹¡£


¤Ò¤ç¤Ã¤È¤·¤Æ¡¢¤¢¤Ê¤¿¤â¡¡¡©

»ä¤Ï¡¢ÀÇÍý»Î¤È¤·¤Æ¡¢²áµî£±£µÇ¯´Ö
¿ô¤¨ÀÚ¤ì¤Ê¤¤¤¯¤é¤¤¤Î³ÎÄ꿽¹ð½ñ¤ò¸«¤Æ¤­¤¿¤«¤é´Ö°ã¤¤¤¢¤ê¤Þ¤»¤ó¡£
¡¡

¡Ê·ò¹¯¤Ê¤Î¤Ë¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ã¤Æ¹â¤¤¤è¤Ê¤¢¡Á¡Ë
¡ÊÀǶâ¤Ï¡¢¾¯¤Ê¤¤¤±¤É¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ï¡¢¤·¤«¤¿¤Ê¤¤¤è¤Ê¤¢¡Á¡Ë



°ìÅ٤ϡ¢¥¯¥Á¤Ë½Ð¤·¤Æ¤¤¤Þ¤»¤ó¤«¡©

»ä¤â¡¢ÀÇÍý»Î¤È¤·¤Æ³«¶È¤·¤¿Åö»þ¡¢
µ¤¤Ë¤Ê¤Ã¤ÆÌò½ê¤Ëˬ¤Í¤Þ¤·¤¿¡£


¤½¤Î·ë²Ì¡¦¡¦¡¦
¡¡
Ëè·î¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¡¡¡£²£¹¡¤£µ£°£°±ßÌ顪
£±Ç¯´Ö¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬£³£µ£´¡¤£°£°£°±ßÌ顪
¡¡¡¡

¡¡
¤½¤¦¤À¡¦¡¦¡¦¹ṉ̃ǯ¶â¤â¤¢¤Ã¤¿¡¦¡¦¡¦


¤³¤Î¤³¤È¤ò¥­¥Ã¥«¥±¤Ë
»ä¤È¹ṉ̃·ò¹¯Êݸ±ÎÁ¤È¤ÎÉÕ¤­¹ç¤¤¤¬»Ï¤Þ¤Ã¤¿¤Î¤Ç¤¹¡£



Åö»þ¡¢Íè¤ëÆü¤âÍè¤ëÆü¤â¡¡

¡¡

²¿¤«¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò¡¢ÍÞ¤¨¤ëÊýË¡¤Ï¤Ê¤¤¤«¡©
¤É¤¦¤ä¤Ã¤¿¤é¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¢ÀáÌó¤Ç¤­¤ë¤Î¤À¤í¤¦¤«¡©
¤Þ¤Æ¤è¡©¤¹¤Ç¤Ë¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯ÍÞ¤¨¤Æ¤¤¤ë¿Í¤¬¤¤¤ë¤Î¤Ç¤Ï¤Ê¤¤¤«¡©
²áµî¡¢³ÎÄ꿽¹ð¤Ç¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯²¡¤µ¤¨¤Æ¤¤¤ë¿Í¤Ë¿´Åö¤¿¤ê¤Ï¤Ê¤¤¤«¡©


¡¡
¤³¤ó¤Ê»ö¤Ð¤«¤ê¹Í¤¨¤Æ¤¤¤Þ¤·¤¿¡£

¡¡

¤½¤·¤Æ¡¢£³Ç¯¸å¡¡¡¦¡¦¡¦

¡¡
³¤­¤ò¤´Í÷¤Ë¤Ê¤ê¤¿¤¤Êý¤Ï¡¢
¤³¤Á¤é¤Ø









¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬




2008ǯ05·î26Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£¶Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£


ËÜÆü¤Ï¡¢Ì䤤¹ç¤ï¤»¤¬¡¢¤´¤¶¤¤¤Þ¤»¤ó¤Ç¤·¤¿¤Î¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Ë½ñ¤¤¤Æ¤¢¤ë¡¢¤È¤¢¤ëÉôʬ¤ò
¥¯¥í¡¼¥º¥¢¥Ã¥×¤·¤Æ¤ª¤­¤Þ¤¹¡£



¤µ¤Æ¡¢¤³¤³¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Îʸ¾Ï¤ò²þ¤á¤Æ¡¦¡¦¡¦


½é¤á¤Þ¤·¤Æ¡¢ÀÇÍý»Î¤ÎËٰ澼ɧ¤Ç¤¹¡£

¼Â¤Ï¡¢ÀǶâ¤Ï¡¢¤¢¤Þ¤êʧ¤Ã¤Æ¤¤¤Ê¤¯¤Æ¤â¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò»Ùʧ¤Ã¤Æ¤¤¤ë¤¤¤ë¿Í¤Ï¡¢ÂçÀª¤¤¤Þ¤¹¡£


¤Ò¤ç¤Ã¤È¤·¤Æ¡¢¤¢¤Ê¤¿¤â¡¡¡©

»ä¤Ï¡¢ÀÇÍý»Î¤È¤·¤Æ¡¢²áµî£±£µÇ¯´Ö
¿ô¤¨ÀÚ¤ì¤Ê¤¤¤¯¤é¤¤¤Î³ÎÄ꿽¹ð½ñ¤ò¸«¤Æ¤­¤¿¤«¤é´Ö°ã¤¤¤¢¤ê¤Þ¤»¤ó¡£
¡¡

¡Ê·ò¹¯¤Ê¤Î¤Ë¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ã¤Æ¹â¤¤¤è¤Ê¤¢¡Á¡Ë
¡ÊÀǶâ¤Ï¡¢¾¯¤Ê¤¤¤±¤É¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ï¡¢¤·¤«¤¿¤Ê¤¤¤è¤Ê¤¢¡Á¡Ë



°ìÅ٤ϡ¢¥¯¥Á¤Ë½Ð¤·¤Æ¤¤¤Þ¤»¤ó¤«¡©

»ä¤â¡¢ÀÇÍý»Î¤È¤·¤Æ³«¶È¤·¤¿Åö»þ¡¢
µ¤¤Ë¤Ê¤Ã¤ÆÌò½ê¤Ëˬ¤Í¤Þ¤·¤¿¡£


¤½¤Î·ë²Ì¡¦¡¦¡¦
¡¡
Ëè·î¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¡¡¡£²£¹¡¤£µ£°£°±ßÌ顪
£±Ç¯´Ö¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬£³£µ£´¡¤£°£°£°±ßÌ顪
¡¡¡¡

¡¡
¤½¤¦¤À¡¦¡¦¡¦¹ṉ̃ǯ¶â¤â¤¢¤Ã¤¿¡¦¡¦¡¦


¤³¤Î¤³¤È¤ò¥­¥Ã¥«¥±¤Ë
»ä¤È¹ṉ̃·ò¹¯Êݸ±ÎÁ¤È¤ÎÉÕ¤­¹ç¤¤¤¬»Ï¤Þ¤Ã¤¿¤Î¤Ç¤¹¡£



Åö»þ¡¢Íè¤ëÆü¤âÍè¤ëÆü¤â¡¡

¡¡

²¿¤«¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò¡¢ÍÞ¤¨¤ëÊýË¡¤Ï¤Ê¤¤¤«¡©
¤É¤¦¤ä¤Ã¤¿¤é¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¢ÀáÌó¤Ç¤­¤ë¤Î¤À¤í¤¦¤«¡©
¤Þ¤Æ¤è¡©¤¹¤Ç¤Ë¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯ÍÞ¤¨¤Æ¤¤¤ë¿Í¤¬¤¤¤ë¤Î¤Ç¤Ï¤Ê¤¤¤«¡©
²áµî¡¢³ÎÄ꿽¹ð¤Ç¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯²¡¤µ¤¨¤Æ¤¤¤ë¿Í¤Ë¿´Åö¤¿¤ê¤Ï¤Ê¤¤¤«¡©


¡¡
¤³¤ó¤Ê»ö¤Ð¤«¤ê¹Í¤¨¤Æ¤¤¤Þ¤·¤¿¡£

¡¡

¤½¤·¤Æ¡¢£³Ç¯¸å¡¡¡¦¡¦¡¦

¡¡
³¤­¤ò¤´Í÷¤Ë¤Ê¤ê¤¿¤¤Êý¤Ï¡¢
¤³¤Á¤é¤Ø









¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬




2008ǯ05·î25Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£µÆü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£¡¡


ËÜÆü¤Ï¡¢¤Ä¤®¤Î¡¡£²Ì¾¤Ç¤¹¡£

manchan¡¡¤µ¤ó

¥È¥ó¥«¥Á¤µ¤ó





¥Ú¥ó¥Í¡¼¥à¡¡manchan¡¡¤µ¤ó¡¡£³£²ºÐ
£²£°£µ£³¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : »Ùʧ¤¤¤¬¤Ç¤­¤ºÂÚǼÃæ¤Ç¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
»Å»ö¤Î¾õ¶·¡§ µ¯¶È½àÈ÷Ãæ¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ÆȿȤǤ¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

ºòǯ8·î¤è¤ê¼º¶ÈÃæ¤Ç¡¢
¡Ê¹ṉ̃·ò¹¯¡ËÊݸ±ÎÁ¤¬·î³Û5Ëü±ß¡£

ÂÚǼ¤·¤Æ¤Þ¤¹¡£
Ʊµï¤ÎÉãÊì¤Ï²ñ¼Ò°÷¤Ç
²ñ¼Ò¤Î·ò¹¯Êݸ±¤Ë²ÃÆþ¤·¤Æ¤¤¤Þ¤¹¡£

Á°Ç¯Å٤μýÆþ¤ËÂФ·¤Æ³Û¤¬·è¤á¤é¤ì¤ë
¤È¤Î¤³¤È¤Ç¤¹¤¬400Ëü±ß¤Î¸»Àôħ¼ý³Û¤Ç¤¹¡£

ÉãÊì¤ËÌÂÏǤò³Ý¤«¤«¤é¤Ê¤¤¤è¤¦¤Ë
¤·¤¿¤Î¤Ç¤¹¤¬¡£


²óÅú

Ʊµï¤·¤Æ¤¤¤ë¤´Î¾¿Æ¤¬
²ÃÆþ¤µ¤ì¤Æ¤¤¤ë²ñ¼Ò¤Î·ò¹¯Êݸ±¤¬
¡ÖÀ¯Éܴɾ¸¤Î·ò¹¯Êݸ±¡×¤Ç¤¢¤ì¤Ð

ÉÞÍܲȲ¤¬¤Ò¤È¤ê
Áý¤¨¤Æ¤â¤´Î¾¿Æ¤ÎÉéô¤Ï¡¢
ÊѤï¤ê¤Þ¤»¤ó¤Í¡£

¤³¤Î¤³¤È¤ò¤Õ¤Þ¤¨¤Æ¡¢
¤ª¹Í¤¨Äº¤±¤ì¤Ð¤È¸¤¸¤Þ¤¹¡£





¥Ú¥ó¥Í¡¼¥à¡¡¥È¥ó¥«¥Á¡¡¤µ¤ó¡¡£µ£·ºÐ
£²£°£µ£´¿ÍÌܤΤªÌ䤤¹ç¤ï¤»


¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Î¾õ¶· : Ëè·î£³¡Á£´Ëü±ß»Ùʧ¤Ã¤Æ¤¤¤Þ¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡Ê¤´ËÜ¿Í¡Ë¡§ »Ùʧ¤¤¤¬ÉÔµ¬Â§¤Ë¤Ê¤ê¤¬¤Á¤Ç¤¹¡£
¹ṉ̃ǯ¶â¤Î¾õ¶·¡ÊÇÛ¶ö¼Ô¡Ë¡§ ʧ¤Ã¤Æ¤¤¤Þ¤»¤ó¡£
»Å»ö¤Î¾õ¶·¡§ ¸Ä¿Í¤Î»ö¶È¼ç¤Ç¤¹¡£
²ÈÄí¤Î¾õ¶·¡§ ·ëº§¤·¤Æ¤Þ¤¹¡£ÇÛ¶ö¼Ô¤ÏÉÞÍܤ«¤é³°¤ì¤Æ¤¤¤Þ¤¹¡£


¹ṉ̃·ò¹¯Êݸ±¤Î¤ªÇº¤ß :

ºÊ¤¬²ñ¼Ò¤ò¼­¤á¤Þ¤·¤¿¡£
¹ṉ̃·ò¹¯Êݸ±¤Ë²ÃÆþ¤·¤Ê¤±¤ì¤Ð

¤Ê¤é¤Ê¤¤¤Î¤Ç¤¹¤¬¡¢
¡Ê¹ṉ̃·ò¹¯¡ËÊݸ±ÎÁ¤òÀáÌó¤Ç¤­¤Þ¤¹¤«¡©


²óÅú

¤ªÇº¤ß¤Îʸ¾Ï¤«¤é¤Ï¡¢
¤Ê¤ó¤È¤â¸À¤¨¤Þ¤»¤ó¡£

¹ṉ̃·ò¹¯Êݸ±¤Î¼ê³¾å¤ÎÉÞÍܲȲ¤ÎÄêµÁ¤Ï¡¢
Á°Ç¯¤Î½êÆÀ¾õ¶·¤Ë¤è¤Ã¤Æ¡¢³ÎÄꤷ¤Þ¤¹¡£

¤Þ¤º¤Ï¡¢½ç½ø¤È¤·¤Æ

­¡·ò¹¯Êݸ±¤ÎǤ°Õ·Ñ³
­¢¹ṉ̃·ò¹¯Êݸ±

¤³¤Î£²¤Ä¤ò¸¡Æ¤¤¹¤ëɬÍפ¬
¤¢¤ë¤è¤¦¤Ë´¶¤¸¤Þ¤¹¡£

¥³¥Á¥é¤ÎÊý¤Ëº£¤Þ¤Ç´ó¤»¤é¤ì¤¿
Ǻ¤ß¤ò£±£µ¹àÌܤˤޤȤᤪ¤ê¤Þ¤¹¤Î¤Ç
¤´Í÷夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£

¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß£±£µÁª

¤ªÌò¤ËΩ¤Ä¾ðÊ󤬡¢´Þ¤Þ¤ì¤Æ¤¤¤ì¤Ð
¹¬¤¤¤Ç¤¹¡£





¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2007-2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬


¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡§Â裷£±¹æ

¥À¥ó¥È¥Ä¡ª
¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡§Â裷£±¹æ


¥Û¡¼¥à¥Ú¡¼¥¸¤òÄ̤¸¤Æ¡¢Ê¿À®20ǯ5·î23Æü¸½ºß
¥á¡¼¥ëÁêÃ̼Ԥοô¤¬ 2052¿Í¤È¤Ê¤ê¤Þ¤·¤¿¡£

Á´¤Æ¤ÎÊý¤Î¤ªÇº¤ß¤Ë¤Ä¤¤¤Æ
¤¹¤³¤·¤Ç¤â¡¢¤ªÌò¤ËΩ¤Æ¤ì¤Ð¹¬¤¤¤Ç¤¹¡£

º£Ç¯¤â¡¢Á´¹ñ¤Ë¤¤¤é¤Ã¤·¤ã¤ë
¹ṉ̃·ò¹¯Êݸ±¤ÇǺ¤àÊý¤Î¤¿¤á¤Ë¤ªÅÁ¤¨¤·¤Þ¤¹¡£


Ìܼ¡
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£±¡¥Á´¹ñ¤«¤é2008/5/16¡Ý2008/5/23¤è¤»¤é¤ì¤¿ÁêÃ̤ˤĤ¤¤Æ¤ªÅú¤¨¤·¤Þ¤¹¡£
£²¡¥¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß£±£µÁª
£³¡¥¹ṉ̃·ò¹¯Êݸ±¤ò¹Í¤¨Ä¾¤¹ÊýË¡¡Ê̵ÎÁ¥ì¥Ý¡¼¥È¡Ë¤Î¥¢¥É¥ì¥¹¡Ê£Õ£Ò£Ì¡Ë
£´¡¥ÊÔ½¸¸åµ­¡¡
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£±¡¥¤è¤»¤é¤ì¤¿ÁêÃ̤ˤĤ¤¤Æ¤ªÅú¤¨¤·¤Þ¤¹¡£
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¥á¡¼¥ë¤Ç¤ªÌ䤤¹ç¤ï¤»Äº¤¤¤¿Æü¤Ë
¼«Æ°ÊÖ¿®¤Ç¡¢¥á¡¼¥ë¤ò¤´ÊÖ¿®¤·¤Æ¤ª¤ê¤Þ¤¹¤Î¤Ç¡¢
¥Ú¥ó¥Í¡¼¥à¤ò³Îǧ¤·¤Æ¡¢¤´Í÷夭¤¿¤¤¤È¸¤¸¤Þ¤¹¡£


¤³¤ÎÅ٤ϡ¢2008ǯ5·î16Æü¡Á5·î23Æü¤Ë
´ó¤»¤é¤ì¤¿¡¢¤ªÇº¤ß¤Î¿ô¡¹¤Ë¤ªÅú¤¨¤·¤Æ¤ª¤ê¤Þ¤¹¡£



¥Ö¥í¥°¤Ç¤Ï¡¢¤¢¤Ê¤¿¤«¤é¡¢¥á¡¼¥ë¤Ç
¤ªÌ䤤¹ç¤ï¤»Äº¤¤¤¿Æü¤ò¡ÖºÇ¿·¤ªÌ䤤¹ç¤ï¤»¡×¤Ë
·ÇºÜ¤·¤¿Ç¯·îÆü¤È°ìÃפµ¤»¤Æ¤ª¤ê¤Þ¤¹¡£





¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£²¡¥¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤È²ò·è¤Î¤´°ÆÆâ¤Ç¤¹¡£
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý

Ê¿À®£±£¸Ç¯£´·î£²£´Æü¤«¤éÊ¿À®£²£°Ç¯£³·î£³£±Æü¤Î´Ö¤Ë
Ìó£²£°£°£°¿Í¤ÎÊý¤«¤é¡¢´ó¤»½¸¤á¤é¤ì¤¿ÁêÃ̤ä¼ÁÌä¤Ë´Ø¤¹¤ë²óÅú¤ò
Ìó£±£µ¼ïÎà¤ËʬÎष¤Æ¡¢È¯É½¤·¤Æ¤¤¤Þ¤¹¡£

¤½¤³¤¬ÃΤꤿ¤¤¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤È²ò·è






¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£³¡¥ÊÔ½¸¸åµ­
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý



¾¯¤·¤Ç¤â¡¢¤¢¤Ê¤¿¤Î¹ṉ̃·ò¹¯Êݸ±¤Ë´Ø¤¹¤ë¤ªÇº¤ß¤¬
¾¯¤Ê¤¯¤Ê¤ì¤Ð¡¢¹¬¤¤¤Ç¤¹¡£



¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý
£´¡¥ÌÈÀÕ»ö¹à¡¦ÇÛ¿®¼Ô¾ðÊó
¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý¡Ý

ÌÈÀÕ»ö¹à¡§
¡Ö¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡×
¤Îµ­»ö¤Ï¡¢¤½¤Î¤¹¤Ù¤Æ¤Ë¤ª¤¤¤ÆÀµ³ÎÀ­¤òÊݾڤ¹¤ë¤â¤Î¤Ç¤Ï¤¢¤ê¤Þ¤»¤ó¡£
¤´ÍøÍѤˤè¤Ã¤ÆÀ¸¤¸¤¿¤¤¤«¤Ê¤ë»³²¤â¡¢È¯¹Ô¼Ô¤Ï¡¢Çå½þÀÕǤ¤òÉ餤¤«¤Í¤Þ¤¹¡£
¤´²óÅú¤Ë´Ø¤¹¤ë¤´È½ÃǤϡ¢¤´¼«¿È¤ÎÀÕǤ¤È¤Ê¤ë¤³¤È¤ò¤´Î»¾µ²¼¤µ¤¤¡£

ȯ¿®¼Ô¡§ÀÇÍý»Î¡¡ËÙ°æ¡¡¾¼É§
Copyright(C) 2008 AkihikoHoriiCertifiedPublicTaxAcountantOffice
¥á¡¼¥ë¥Þ¥¬¥¸¥ó¡Ö¥À¥ó¥È¥Ä¡ª¹ṉ̃·ò¹¯Êݸ±¤ÎǺ¤ß¤ò²ò¾Ã¤¹¤ëÀÇÍý»Î¡×
ËÜʸ¤ÏÃøºî¸¢¤Ë¤è¤êÊݸ¤ì¤Æ¤¤¤Þ¤¹¡£


2008ǯ05·î24Æü

¹ṉ̃·ò¹¯Êݸ±ÎÁ¡¡¤ªÇº¤ßÁêÃ̼¼¡¡Ê¿À®£²£°Ç¯£µ·î£²£´Æü¤ÎÌ䤤¹ç¤ï¤»

¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ÎǺ¤ß¤ò夤¤¿Êý¤ò
¥Ú¥ó¥Í¡¼¥à¤Ç¾Ò²ð¤·¤Þ¤¹¡£


ËÜÆü¤Ï¡¢Ì䤤¹ç¤ï¤»¤¬¡¢¤´¤¶¤¤¤Þ¤»¤ó¤Ç¤·¤¿¤Î¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Ë½ñ¤¤¤Æ¤¢¤ë¡¢¤È¤¢¤ëÉôʬ¤ò
¥¯¥í¡¼¥º¥¢¥Ã¥×¤·¤Æ¤ª¤­¤Þ¤¹¡£



¤µ¤Æ¡¢¤³¤³¤Ç¡¢
¥Û¡¼¥à¥Ú¡¼¥¸¤Îʸ¾Ï¤ò²þ¤á¤Æ¡¦¡¦¡¦


½é¤á¤Þ¤·¤Æ¡¢ÀÇÍý»Î¤ÎËٰ澼ɧ¤Ç¤¹¡£

¼Â¤Ï¡¢ÀǶâ¤Ï¡¢¤¢¤Þ¤êʧ¤Ã¤Æ¤¤¤Ê¤¯¤Æ¤â¡¢
¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò»Ùʧ¤Ã¤Æ¤¤¤ë¤¤¤ë¿Í¤Ï¡¢ÂçÀª¤¤¤Þ¤¹¡£


¤Ò¤ç¤Ã¤È¤·¤Æ¡¢¤¢¤Ê¤¿¤â¡¡¡©

»ä¤Ï¡¢ÀÇÍý»Î¤È¤·¤Æ¡¢²áµî£±£µÇ¯´Ö
¿ô¤¨ÀÚ¤ì¤Ê¤¤¤¯¤é¤¤¤Î³ÎÄ꿽¹ð½ñ¤ò¸«¤Æ¤­¤¿¤«¤é´Ö°ã¤¤¤¢¤ê¤Þ¤»¤ó¡£
¡¡

¡Ê·ò¹¯¤Ê¤Î¤Ë¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ã¤Æ¹â¤¤¤è¤Ê¤¢¡Á¡Ë
¡ÊÀǶâ¤Ï¡¢¾¯¤Ê¤¤¤±¤É¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤Ï¡¢¤·¤«¤¿¤Ê¤¤¤è¤Ê¤¢¡Á¡Ë



°ìÅ٤ϡ¢¥¯¥Á¤Ë½Ð¤·¤Æ¤¤¤Þ¤»¤ó¤«¡©

»ä¤â¡¢ÀÇÍý»Î¤È¤·¤Æ³«¶È¤·¤¿Åö»þ¡¢
µ¤¤Ë¤Ê¤Ã¤ÆÌò½ê¤Ëˬ¤Í¤Þ¤·¤¿¡£


¤½¤Î·ë²Ì¡¦¡¦¡¦
¡¡
Ëè·î¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¡¡¡£²£¹¡¤£µ£°£°±ßÌ顪
£±Ç¯´Ö¤Î¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬£³£µ£´¡¤£°£°£°±ßÌ顪
¡¡¡¡

¡¡
¤½¤¦¤À¡¦¡¦¡¦¹ṉ̃ǯ¶â¤â¤¢¤Ã¤¿¡¦¡¦¡¦


¤³¤Î¤³¤È¤ò¥­¥Ã¥«¥±¤Ë
»ä¤È¹ṉ̃·ò¹¯Êݸ±ÎÁ¤È¤ÎÉÕ¤­¹ç¤¤¤¬»Ï¤Þ¤Ã¤¿¤Î¤Ç¤¹¡£



Åö»þ¡¢Íè¤ëÆü¤âÍè¤ëÆü¤â¡¡

¡¡

²¿¤«¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò¡¢ÍÞ¤¨¤ëÊýË¡¤Ï¤Ê¤¤¤«¡©
¤É¤¦¤ä¤Ã¤¿¤é¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤¬¡¢ÀáÌó¤Ç¤­¤ë¤Î¤À¤í¤¦¤«¡©
¤Þ¤Æ¤è¡©¤¹¤Ç¤Ë¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯ÍÞ¤¨¤Æ¤¤¤ë¿Í¤¬¤¤¤ë¤Î¤Ç¤Ï¤Ê¤¤¤«¡©
²áµî¡¢³ÎÄ꿽¹ð¤Ç¡¢¹ṉ̃·ò¹¯Êݸ±ÎÁ¤ò°Â¤¯²¡¤µ¤¨¤Æ¤¤¤ë¿Í¤Ë¿´Åö¤¿¤ê¤Ï¤Ê¤¤¤«¡©


¡¡
¤³¤ó¤Ê»ö¤Ð¤«¤ê¹Í¤¨¤Æ¤¤¤Þ¤·¤¿¡£

¡¡

¤½¤·¤Æ¡¢£³Ç¯¸å¡¡¡¦¡¦¡¦

¡¡
³¤­¤ò¤´Í÷¤Ë¤Ê¤ê¤¿¤¤Êý¤Ï¡¢
¤³¤Á¤é¤Ø









¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬
Copyright(C)2008 ¡¡AkihikoHorii¡¡ÌµÃǤÇžºÜ¡¢°úÍѤò¸Ç¤¯¶Ø¤¸¤Þ¤¹¡£

Ëٰ澼ɧÀÇÍý»Î»ö̳½ê
http://www.tax-123.com¡¡
¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬¨¬




ÀÇÍý»Î¡¡ËÙ°æ¡¡¾¼É§
blogyou20120921
ºÇ¿·Ì䤤¹ç¤ï¤»
·î´ÖÊÌ