"(4άϧʔϓ גࣜձࣾ"(4ίϯαϧςΟϯά "(4੫ཧ࢜๏ਓ ©AGS Group All Rights Reserved. AGService ccounting lobal

Accounting Global Service ެೝձܭ࢜ ੫ཧ࢜ ւ֎$1" ໊ ໊ ໊ "(4੫ཧ࢜๏ਓ גࣜձࣾ"(4ίϯαϧςΟ ϯά Φϑ Οεॴࡏ஍ άϧʔϓձࣾ גࣜձࣾ"(4'"4ɹɹɹɹɹɹɹɹ"45)0.1"35/&34גࣜձࣾ גࣜձࣾ-/0#ίϯαϧς Ο ϯάɹɹגࣜձࣾϑΝ ϛ ϦʔΦϑ Ο ε ɾ σβΠϯ ୅දऀ ࢿຊۚ ౷ׅ୅දࣾһኍ౉Յल ౷ׅ୅දࣾһ࿨ాതߦ ສԁ ୅දऔక໾ձ௕䢒ᖒಞࢤ ୅දऔక໾ࣾ௕ኍ౉Յल ສԁ ຊࣾ େखொ α΢εΦϑ Ο ε େࡕ ໊ݹ԰ ژ౎ ෱Ԭ ͍ͨ͞· ԣ඿ γϯΨϙʔϧ ˟౦ژ౎ઍ୅ా۠େखொ େखொϑ Ο φϯγϟϧγςΟϊʔελϫʔ' ˟౦ژ౎ઍ୅ా۠େखொ େखொϑ Ο φϯγϟϧγςΟα΢ελϫʔ' ˟େࡕ෎େࡕࢢதԝ۠ࠓڮ χοηΠཎ԰ڮΠ ʔετ' ˟ژ౎෎ژ౎ࢢԼژ۠ӊؙ௨࢛৚ Լϧਫۜ԰ொ൪஍$0$0/ӊؙ' ˟Ѫ஌ݝ໊ݹ԰ࢢதଜ໊۠Ӻ ໊ݹ԰ࡾҪϏϧσΟ ϯά๺ؗ' ˟෱Ԭݝ෱Ԭࢢதԝ۠ఱਆ ෱ԬఱਆϑίΫੜ໋Ϗϧ' ۽ຊ ˟۽ຊݝ۽ຊࢢதԝ۠৽ࢢ֗ 5)&ŋ1-"$&ՖാϏϧ' ˟࡛ۄݝ͍ͨ͞·ࢢେٶ۠ࡩ໦ொ ιχοΫγςΟ Ϗϧ' ˟ਆಸ઒ݝԣ඿ࢢ੢۠๺޾ ԣ඿45Ϗϧ' $FDJM4USFFU (##VJMEJOH 4JOHBQPSF ैۀһ਺ ໊ ʢ೥݄೔ݱࡏʣ ୅දऀ ࢿຊۚ "(4άϧʔϓͷ֓ཁ

೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ ೥ େ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)0.1"35/&34גࣜձࣾઃཱ גࣜձࣾ"(4'"4ઃཱ ೥ ೥ ೥ ೥ "(4άϧʔϓͷԊֵ

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 wܦӦ؅ཧࢧԉ wاۀ࠶ੜ wਓࣄ૊৫ίϯαϧςΟ ϯά wγεςϜίϯαϧςΟ ϯά wϑΝϯυϚωδϝϯτ ."αʔϏε wϑΝΠφϯγϟϧΞυόΠβϦʔ wσϡʔσϦδΣϯε wόϦϡΤʔγϣϯ w1.* ࠃࡍαʔϏε wࠃࡍ੫຿ ɾ ձܭސ໰ wࠃࡍ಺෦౷੍ wΫϩεϘʔμʔ." wҠసՁ֨ wւ֎ਐग़ ɾ ఫୀ wάϩʔόϧϑΝΠφϯε ੫຿ ɾ ձܭαʔϏε w੫຿ ɾ ձܭސ໰ w૊৫࠶ฤίϯαϧςΟ ϯά wࣄۀঝܧ w૬ଓଃ༩ wҩྍػؔαϙʔτ wެӹ๏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 ʢച্ߴԯԁʙԯԁʣ େاۀ ʢച্ߴԯԁʙ ԯԁʣ খن໛اۀ ʢച্ߴʙԯԁʣ ૊৫ਓࣄ %9 *10 ւ֎ਐग़ ࢿຊ੓ࡦ ɾ ࢿۚௐୡͷ࣮຿ࢧԉ ໨తʹԠͨ͡ࣄۀܭըͷࡦఆࢧԉ *10ͷ࣮຿՝୊ௐࠪͷ࣮ࢪ ΫϥΠΞϯτن໛ผͷαʔϏεఏڙྫ Accounting Global Service

๏ਓؔ༩ ࣄۀঝܧ ݸਓؔ༩ 230݅ ."αʔϏε ঺հҊ݅਺ ্৔ୡ੒ࣾࣾ ʢʣ 3,900݅ 330݅ ্৔ձࣾؔ༩ 620݅ 130ࣾ 300݅ 50݅ 460 ݅ 120݅ 1,600݅ 170݅ ࠃࡍαʔϏε *10ίϯαϧςΟ ϯά ϏδωείϯαϧςΟ ϯά ਓࣄ૊৫ίϯαϧςΟ ϯά γεςϜίϯαϧςΟ ϯά 5,800݅ 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ᖒಞࢤ ೥ ೥ ೥ ೥ ෱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༗ࢿ֨ऀླ໦低 Kan Suzuki औక໾'"4෦໳୲౰ ੫ཧ࢜௕ੜल޾ Hideyuki Nagaike औక໾اը෦໳୲౰݉*10෦໳୲౰ ݉ϑ Ν ϯ υ෦໳୲౰ ੫ཧ࢜தଜ޺ Hiroshi Nakamura ϚωδϝϯτνʔϜ Accounting Global Service

೥ ೥ ೥ ೥ ೥ ෱ౡݝੜ·Ε தԝେֶେֶӃम࢜՝ఔमྃ ެೝձܭ࢜ొ࿥ 䢒ᖒެೝձܭ࢜ࣄ຿ॴΛ։ઃ גࣜձࣾ"(4ίϯαϧςΟ ϯάΛઃཱ גࣜձࣾ"(4ίϯαϧςΟ ϯά͓Αͼ "(4੫ཧ࢜๏ਓͷ໊༪ސ໰ʹब೚ 䢒ᖒྗ ެೝձܭ࢜ ɾ ੫ཧ࢜ Chikara Kanzawa ݱ໊༪ސ໰ ೔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 ۀछখചۀ ैۀһ਺໊ɹ্৔ࢢ৔ඇ্৔ ఏڙαʔϏε੫຿ 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 ۀछখചۀ ैۀһ਺ ໊ɹ্৔ࢢ৔౦ূϓϥΠ Ϝ ఏڙαʔϏε੫຿ 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԰༷ ۀछੜ׆ؔ࿈αʔϏεۀ ैۀһ਺ ʵ ໊ɹ্৔ࢢ৔ඇ্৔ ఏڙαʔϏε੫຿ ɾ ձܭαʔϏεɺ ࠃࡍαʔϏεɺ ɹɹɹɹɹɹ."αʔϏε ۀछ੡଄ۀ ैۀһ਺ ໊ɹ্৔ࢢ৔ඇ্৔ ఏڙαʔϏε੫຿ ɾ ձܭαʔϏεɺ ࠃࡍαʔϏε ۀछ৘ใ௨৴ۀ ैۀһ਺໊ɹ্৔ࢢ৔౦ূάϩʔε ఏڙαʔϏε*10ίϯαϧςΟ ϯά ΫϥΠΞϯτͷ੠ Accounting Global Service

ܦӦ؅ཧʹ৘೤Λɻ 2024.5 Accounting Global Service