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೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥            ೥ ೥ େࡕࢧࣾΛ ։ઃ ໊ݹ԰ࢧࣾΛ ։ઃ ෱Ԭࢧࣾ ɾ γϯΨϙʔϧࢧࣾΛ ։ઃ େखொຊࣾ Ҡస λΠ ɾ ϑ Ο Ϧϐϯ ɾ ϕτφϜσεΫΛ ։ઃ ϚϨʔγΞσεΫΛ ։ઃ ߳ߓΦϑ Ο εΛ ։ઃ ౦ژ ɾ େखொ α΢εΦϑ Ο εΛ ։ઃ ͍ͨ͞·ࢧళΛ ։ઃ ژ౎ࢧࣾΛ ։ઃ   ਓһ਺ͷਪҠ  Accounting Global Service   ˔
೥ച্ߴԯԁ  ࠃࡍαʔϏε։࢝ ೥ ೥ ೥ ૑ۀ גࣜձࣾ"(4ίϯαϧςΟ ϯάઃཱ ."αʔϏε։࢝ *10ίϯαϧςΟ ϯά։࢝ ೥ ೥ "(4੫ཧ࢜๏ਓઃཱ اۀ࠶ੜαʔϏε։࢝ ೥ ҩྍػؔαϙʔτ։࢝ ೥ ೥ ਓࣄ૊৫ίϯαϧςΟ ϯά։࢝ γεςϜίϯαϧςΟ ϯά։࢝ גࣜձࣾ-/0#ίϯαϧςΟ ϯάઃཱ "45)0.
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ɾ ૑ۀҎདྷͷΫϥΠΞϯτ

ϑΝʔετͷਫ਼ਆ ɾ ϗεϐλϦς Οॏࢹͷݸੑ๛͔ͳ ୲౰ऀ ɾ ݱ৔ܦݧΛ;·͑ͨεΩϧܗ੒ ɾ ސ٬ຬ଍ ʢ$4ʣ ௐࠪͷ࣮ࢪ ஸೡͳ ୲౰ऀ ߴ͍ ઐ໳ੑ ๛͔ͳ ࣮੷ ෯޿͍ ωοτϫʔΫ ڧ͍ ૊৫ྗ ͢΂ͯ͸ ސ٬ຬ଍ͷͨΊʹ ɾ ๏ਓ ݅ɺ ݸਓ ݅Λ௒͑Δ ΫϥΠΞϯτؔ༩ ɾதখɾ ελʔτΞοϓاۀ͔Β্৔ اۀ·Ͱɺ ๛෋ͳؔ༩࣮੷ͱϓϩ δΣΫτࣄྫ ɾ ۀछಛ༗࿦఺΍ۀք؀ڥʹؔ͢Δ ৘ใ஝ੵ ɾ ѹ౗తͳ࣮຿ܦݧʹجͮ͘ ϊ΢ϋ΢ɺ ϕϯνϚʔΩϯά ɾ ϝΨόϯΫ ɾ ஍Ҭۚ༥ػؔ ɾ ϑΝϯυ౳ ͱͷີ઀ͳ࿈ܞ ɾ ଞ࢜ۀ ʢหޢ࢜ɺ ࢘๏ॻ࢜౳ʣ ͱͷ

ଟ࠼ͳωο τϫʔΫ ɾ ଟ਺ͷւ֎ϑΝʔϜͱͷΞϥΠΞϯε ɾ ܦࡁஂମ ɾ ڠձࢀՃʹΑΔ৘ใྗ ɾ νʔϜʹΑΔόοΫΞοϓମ੍ ɾ ඼࣭؅ཧɺ ϦεΫ؅ཧͷపఈ ɾ ੫຿ސ໰ஂ ʢࠃ੫0#ʣ ͱͷڠಇ ʹΑΔࢧԉମ੍ ɾ ෳ਺ηάϝϯτʹΑΔϫϯετ οϓ αʔϏε ɾձܭ࢜ɾ੫ཧ࢜౳Λத৺ͱͨ͠ۀքτοϓ



Ϋϥεͷࢿ֨อ༗ऀ਺ ɾ ֤෼໺ͷઐ໳෦ॺʹΑΔϕετϓϥΫςΟ ε ɾ ߴ౓ઐ໳ՈΛҭ੒͢ΔݚमϓϩάϥϜ ɾ ސ໰ωοτϫʔΫʹΑΔઐ໳ੑΩϟ ονΞοϓ "(4άϧʔϓͷಛ௕  Accounting Global Service 

αʔϏεϥΠϯ ίϯαϧςΟ ϯά αʔϏε w
*10ίϯαϧςΟ ϯά w
ܦӦ؅ཧࢧԉ w
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ϑΝΠφϯγϟϧΞυόΠβϦʔ w
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ҩྍػؔαϙʔτ w
ެӹ๏ਓઃཱ ɾ ӡ༻ࢧԉ Accounting Global Service  

Φʔφʔαϙʔτ ϑΝ ϛϦʔΦϑ Ο εސ໰ Φʔφʔঝܧରࡦ ߴ౓੫຿ରԠ ֹۚతॏཁੑ͕ߴ͍੫຿൑அ ձܭ ɾ ੫຿ͷௐ੔ҙݟॻ ηΧϯυΦϐχΦϯސ໰ ւ֎ࢠձࣾίϯϓϥΠΞϯε ̛ ̖ ̨ۀ຿ ւ֎಺෦౷੍ͷاըཱҊ ɾ ϑΥϩʔ ಺෦؂࣮ࠪࢪ ҠసՁ֨ͷରԠ ʢϩʔΧϧϑΝΠϧଞʣ ."ͷ̙̙ ɾ όϦϡΤʔγϣϯ ̥ ̥ ̖ۀ຿ େܕҊ݅ͷ̢̥ ̞ ੫຿ձܭηΧϯυΦϐχΦϯ άϧʔϓ૊৫࠶ฤαϙʔτ ࠃࡍۀ຿αϙʔτ '"4ۀ຿ ."Ҋ݅ͷఏҊ ̙̙ ɾ όϦϡΤʔγϣϯʙ̢̥ ̞ ʗ ̥ ̥ ̖αϙʔτ ւ֎ࢠձࣾͷސ໰ ΫϩεϘʔμʔ̙̙ɺ ૊৫࠶ฤ ࠃࡍ੫຿ɺ ҠసՁ֨ ηΧϯυΦϐχΦϯސ໰ ϑΝΠφϯγϟϧ ΞυόΠβϦʔ όΠαΠ υΞυόΠβϦʔ ηϧαΠ υΞυόΠβϦʔ ձܭ ɾ ੫຿ސ໰ ੫຿ސ໰ ܦӦ؅ཧʹؔ͢ΔΞυόΠε ࡒ຿ઓུʹؔ͢ΔΞυόΠε ૊৫࠶ฤαϙʔτ ࣄۀঝܧαϙʔτ ίϯαϧςΟ ϯάαʔϏε ܦӦঝܧΞυόΠε ࢿຊઓུʹؔ͢ΔΞυόΠε Φʔφʔࡒ࢈؅ཧαϙʔτ ๏ਓ੫౳ਃࠂ ॴಘ੫ਃࠂ ݄ܾ࣍ࢉαϙʔτ ؅ཧۀ຿ΞυόΠε ࣄۀঝܧαϙʔτ ελʔτΞοϓࢧԉ ࣄۀঝܧεΩʔϜͷఏҊ ."ఏҊ ैۀһҾܧͷαϙʔτ ੫຿ސ໰ άϩʔόϧاۀ ʢച্ߴ
 ԯԁʙʣ தݎاۀ ʢച্ߴ
ԯԁʙԯԁʣ େاۀ ʢച্ߴ
ԯԁʙ ԯԁʣ খن໛اۀ ʢച্ߴ
ʙԯԁʣ ૊৫ਓࣄ %9 *10 ւ֎ਐग़ ࢿຊ੓ࡦ ɾ ࢿۚௐୡͷ࣮຿ࢧԉ ໨తʹԠͨ͡ࣄۀܭըͷࡦఆࢧԉ *10ͷ࣮຿՝୊ௐࠪͷ࣮ࢪ ΫϥΠΞϯτن໛ผͷαʔϏεఏڙྫ Accounting Global Service  

๏ਓؔ༩ ࣄۀঝܧ ݸਓؔ༩ 230
݅ ."αʔϏε ঺հҊ݅਺ ্৔ୡ੒
ࣾࣾ ʢʣ 3,900
݅ 330
݅ ্৔ձࣾؔ༩ 620
݅ 130
ࣾ 300
݅ 50
݅ 460 ݅ 120
݅ 1,600
݅ 170
݅ ࠃࡍαʔϏε *10ίϯαϧςΟ ϯά ϏδωείϯαϧςΟ ϯά ਓࣄ૊৫ίϯαϧςΟ ϯά γεςϜίϯαϧςΟ ϯά 5,800
݅ ҩྍػؔαϙʔτ ೥ؒαʔϏε࣮੷ ʢ೥ʣ  Accounting Global Service 

RUSSIA ϩγΞ ENGLAND ΠΪϦε NETHERLANDS Φϥϯμ GERMANY υΠπ CHINA தࠃ INDIA Πϯυ MYANMAR ϛ ϟϯϚʔ THAILAND λΠ VIET NAM ϕτφϜ TAIWAN ୆࿷ KOREA ؖࠃ CANADA Χφμ USA ΞϝϦΧ MEXICO ϝΩγί BRAZIL ϒϥδϧ JAPAN ೔ຊ PHILIPPINES ϑ Ο Ϧϐϯ SINGAPORE γϯΨϙʔϧ INDONESIA ΠϯυωγΞ AUSTRALIA ΦʔετϥϦΞ NEW ZEALAND χϡʔδʔϥϯυ MALAYSIA ϚϨʔγΞ

"(4άϧʔϓ͸ɺ "45)0.άϧʔϓͷϝϯόʔϑΝʔϜͱ ͠ ͯϲࠃɺ Ճ͑ͯಠࣗͷάϩʔόϧωο τϫʔΫΛ׆͔ͨ͠αʔϏεఏڙ͕ՄೳͰ͢ɻ HONG KONG ߳ߓ άϩʔόϧωοτϫʔΫ Accounting Global Service  

೥ ೥ ೥ ೥ ౦ژ౎ੜ·Ε ཱڭେֶܦࡁֶ෦ܦӦֶՊଔۀ גࣜձࣾ"(4ίϯαϧςΟ ϯάೖࣾ גࣜձࣾ"(4ίϯαϧςΟ ϯά୅දऔక໾ձ௕ʹब೚ 䢒ᖒ
ಞࢤ ೥ ೥ ೥ ೥ ෱Ԭݝੜ·Ε ૣҴాେֶ঎ֶ෦ଔۀ ηϯνϡϦʔ؂ࠪ๏ਓ ʢݱ৽೔ຊ؂ࠪ๏ਓʣ ʹೖॴ ࠃࡍ෦ ʢϐʔτϚʔ΢ Ο οΫʣ ʹॴଐ גࣜձࣾ"(4ίϯαϧςΟ ϯάೖࣾ גࣜձࣾ"(4ίϯαϧςΟ ϯά୅දऔక໾ࣾ௕ʹब೚ "(4੫ཧ࢜๏ਓ౷ׅ୅දࣾһʹब೚ ኍ౉
Յल ެೝձܭ࢜ ɾ ੫ཧ࢜ Atsushi Kanzawa Yoshihide Hirowatari ୅දऔక໾ձ௕ ୅දऔక໾ࣾ௕ ઐ຿औక໾

Ӧۀຊ෦௕
݉
੫຿ຊ෦௕ ੫ཧ࢜
࿨ా
തߦ Hiroyuki Wada ઐ຿औక໾

ΤϦΞຊ෦௕ ੫ཧ࢜
੢ౡ
૱ Satoshi Nishijima औక໾
ࠃࡍ෦໳୲౰ ੫ཧ࢜༗ࢿ֨ऀ
ླ໦
低 Kan Suzuki औక໾
'"4෦໳୲౰






੫ཧ࢜
௕ੜ
ल޾ Hideyuki Nagaike औక໾
اը෦໳୲౰
݉
*10෦໳୲౰
݉
ϑ Ν ϯ υ෦໳୲౰ ੫ཧ࢜
தଜ
޺ Hiroshi Nakamura ϚωδϝϯτνʔϜ  Accounting Global Service 

೥ ೥ ೥ ೥ ೥ ෱ౡݝੜ·Ε தԝେֶେֶӃम࢜՝ఔमྃ ެೝձܭ࢜ొ࿥ 䢒ᖒެೝձܭ࢜ࣄ຿ॴΛ։ઃ גࣜձࣾ"(4ίϯαϧςΟ ϯάΛઃཱ גࣜձࣾ"(4ίϯαϧςΟ ϯά͓Αͼ "(4੫ཧ࢜๏ਓͷ໊༪ސ໰ʹब೚ 䢒ᖒ
ྗ ެೝձܭ࢜ ɾ ੫ཧ࢜ Chikara Kanzawa ݱ
໊༪ސ໰ ೔ຊܦࡁΛࢧ͑ΔதݎɾதখاۀͷܦӦʹɺ ʮ࿦ʯ Ͱ͸ͳ͘ ʮ࣮࣭తʯ ʹ ໾ཱͭʕʕͦΕ͕৴೦Ͱ͋Γɺ ࠷େͷتͼͰ΋͋Γ·͢ɻ ࢲ͸  ೥ɺ"(4 ίϯαϧςΟ ϯάͷલ਎ͱͳΔ䢒ᖒެೝձܭ࢜ ࣄ຿ॴΛ૑ۀ͠·ͨ͠ɻ ͦͷ࣌ʹܾΊͨͷ͸ɺΫϥΠΞϯτ͕تΜͰ͘ΕΔ͜ͱͳΒ ԿͰ΋΍Δ͜ͱɻ
ձܭࣄ຿ॴͷ࿮ʹͱΒΘΕͳ͍ʮϚωδϝϯτ αʔϏεʯ ͷݪ఺Ͱ͢ɻ ΫϥΠΞϯτͷ͝ཁ๬ʹԠ͍͑ͯ͘ ͏ͪʹɺ .ˍ" ΍ *10 ࢧԉͳͲɺ ࣍ʑ ͱαʔϏεϥΠϯ͕֦͕͍͖ͬͯ·ͨ͠ɻ ͜Ε͸୯ͳΔࣄۀ֦େͰ͸ ͳ͘ɺࢲ͕ͨͪߟ͑ΔϚωδϝϯταʔϏεͷ ᶸث⾊ Λ௥ٻͨ݁͠ՌͳΜ Ͱ͢ɻ தݎ ɾ தখاۀʹ͸ɺ ࠷ॳ͔Β༏लͳ؅ཧ੹೚ऀͳͲ͍·ͤΜɻ
ҰํͰɺ ࣾձͷมԽʹ൐ͬͯɺ ܦӦ՝୊͸೔૿͠ʹଟ༷ԽΛଓ͚͍ͯΔɻ ࢲͨͪ "(4 ͸ɺ૑ۀظ͔Β ʮ$'0 ͷ୅ߦʯ ͱͯ͠ɺ ͜͏ͨ͠ܦӦ ՝୊ʹࣾ௕ͱ͍ͬ͠ ΐʹͳͬͯ೰Έɺղܾͷ͓ख఻͍Λଓ͚͖ͯ·ͨ͠ɻ
݁Ռɺͦͷޙ௕೥ʹΘͨΓؾ৺஌Εͨ஥ؒͱͯ͠͝Ѫސ͍͚ͨͩΔ Α͏ʹͳͬͨɻ ࢲͨͪ͸೔ຊൃΞΧ΢ϯςΟ ϯάϑΝʔϜͱ ͠ ͯҰ൪ʹͳΔɻ ੲ΋ࠓ΋มΘΒͳ͍ɺ "(4 άϧʔϓͷܦӦ໨ඪͰ͢ɻ  ૑ۀऀ͔Βͷϝοηʔδ Accounting Global Service 

ࢲͨͪΞσϥϯεʹͱͬͯɺ "(4͸਎಺ͱ͍͍·͔͢ɺ ͋Δ ҙຯάϧʔϓձࣾͷΑ͏ͳؔ܎Ͱ͢Ͷɻ ࠓͱͳͬͯ͸ɺ "(4 ʹ͸ઈରͷ৴པΛد͍ͤͯ·͢Ͷɻ גࣜձࣾΞσϥϯε༷ "(4ʹաڈͷ੫຿ਃࠂॻΛݟͯ΋Β͍ɺ ࠓճͷٵऩ߹ซʹ ͱ΋ͳͬͯফඅ੫ͷؐ෇Λड͚ΒΕΔ͜ͱΛڭ͍͖͑ͯͨͩ ·ͨ͠ɻ ࢲ͚ͨͪͩͰ͸ؾ͖ͮΑ͏ͷͳ͔ͬͨ͜ͱͰ͔ͨ͠ Βɺ ඇৗʹ͋Γ͕͔ͨͬͨͰ͢ɻ גࣜձࣾࡾলಊॻళ༷ ۀछ

খചۀ ैۀһ਺

໊ɹ্৔ࢢ৔

ඇ্৔ ఏڙαʔϏε


੫຿ ɾ ձܭαʔϏε ձܭ ɾ ੫຿͸"(4ʹ͓೚ͤ͠ ͍ͯ·͢ɻ ࠃࡍ੫຿ʹݶΒ͵෯ ޿͍ରԠɺ ͦ͠ ͯઐ໳Ոͱ͠ ͯͷ඼࣭ͱϨεϙϯεͷ଎͕͞ ັྗͰ͢Ͷɻ גࣜձࣾΦʔσΟΦςΫχΧ༷ "(4͔Βɺ ʰ΍Δ΂͖ʱ ʰ΍Δ΂͖Ͱ͸ͳ͍ʱ ͜ͱΛ໌֬ʹࣔ͠ ͍͖ͯͨͩɺ ্৔ձࣾͱ͠ ͯٻΊΒΕΔ૊৫ͷ͕࢟ΫϦΞʹ ͳͬͨͷͰɺ ࢲͨͪ͸ͦͷ࢟ʹ޲͔ͬͯ૊৫ӡӦʹूத͢Δ ͜ͱ͕Ͱ͖·ͨ͠ɻ גࣜձࣾ ϓϥεΞϧϑΝ ɾ ίϯαϧςΟ ϯά༷ ۀछ

৘ใ௨৴ۀ ैۀһ਺

໊ɹ্৔ࢢ৔

౦ূάϩʔε ఏڙαʔϏε

*10ίϯαϧςΟ ϯά ۀछ

খചۀ ैۀһ਺

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੫຿ ɾ ձܭαʔϏε "(4͕ಛʹ͋Γ͕͔ͨͬͨͷ͸ɺ ୯ʹ্৔Λ໨తͱͨ͠΋ͷ Ͱ͸ͳ͘ɺ ࣾ಺ӡ༻Λ͘Έऔͬͨ͏͑Ͱɺ نఔͷ͋ΓํΛҰॹ ʹߟ͑ͯ͘Εͨ͜ͱͰ͢ɻ ͔ͩΒਁಁͤ͞΍͔ͬͨ͢Ͱ͢͠ɺ ܗ֚ԽͤͣʹࡁΈ·ͨ͠ɻ גࣜձࣾαΠϯυ༷ ಛʹ੫຿ͳͲ͸ɺ ͲΜͲΜෳࡶʹͳ͖͍ͬͯͯ·͢͠ɺ ৘ใΛ Ξοϓσʔτ͢ΔͨΊʹ΋"(4ͷΑ͏ͳϓϩϑΣ ογϣφϧͷ αϙʔτ͸͔ܽͤ·ͤΜɻ Ҿ͖ଓ͖ΑΖ͠ ͓͘ئ͍͠·͢ɻ גࣜձࣾদ԰༷ ۀछ

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ఏڙαʔϏε

੫຿ ɾ ձܭαʔϏεɺ ࠃࡍαʔϏεɺ ɹɹɹɹɹɹ

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੫຿ ɾ ձܭαʔϏεɺ ࠃࡍαʔϏε ۀछ

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*10ίϯαϧςΟ ϯά ΫϥΠΞϯτͷ੠  Accounting Global Service 

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