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style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 24pt; color: #b61818;\">\u30ca\u30b7\u30e7\u30ca\u30eb\u30b9\u30bf\u30c3\u30d5\u306e\u8a55\u4fa1\u5236\u5ea6<\/span><\/strong><br \/><strong><span style=\"font-family: 'times new roman', times, serif; font-size: 24pt; color: #b61818;\">\u4eba\u4e8b\u306e\u821e\u53f0<\/span><\/strong><\/h2>\n\n\n\n<p><span style=\"font-size: 12pt; color: #000000; font-family: 'times new roman', times, serif;\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u5f0a\u793e\u3067\u306f\u300c\u4eba\u4e8b\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\uff08\u4eba\u4e8b\u306e\u821e\u53f0\uff09\u300d\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3082\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001<\/span><b>\u8a55\u4fa1\u8005\u306e\u57fa\u6e96\u3092\u6a19\u6e96\u5316\u3059\u308b\u4ed5\u7d44\u307f<\/b><span style=\"font-weight: 400;\">\u3092\u69cb\u7bc9\u3057\u3001\u6bce\u6708\u5c02\u4efb\u30b9\u30bf\u30c3\u30d5\u304c\u904b\u7528\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u3067\u3001\u8a55\u4fa1\u5236\u5ea6\u306e\u5f62\u9ab8\u5316\u3092\u9632\u3044\u3067\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; color: #000000; font-size: 12pt;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 12pt; color: #000000; font-family: 'times new roman', times, serif;\">\u3053\u3053\u3067\u306f\u7279\u306b\u65e5\u672c\u72ec\u7279\u306e\u8077\u80fd\u7d66\u304b\u3089\u3001\u4e2d\u56fd\u3067\u53d7\u3051\u5165\u308c\u3089\u308c\u3084\u3059\u3044\u300c\u8077\u52d9\u8a18\u8ff0\u66f8\uff08\u30b8\u30e7\u30d6\u30c7\u30a3\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\uff09\u300d\u306b\u57fa\u3065\u3044\u305f\u8077\u52d9\u7d66\u5236\u5ea6\u3078\u306e\u79fb\u884c\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u62c5\u5f53\u696d\u52d9\u3068\u5831\u916c\u3092\u30c0\u30a4\u30ec\u30af\u30c8\u306b\u30ea\u30f3\u30af\u3055\u305b\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u8a55\u4fa1\u3092\u5b9f\u73fe\u3057\u307e\u3059\u3002\u73fe\u5834\u306e\u5de5\u6570\u3092\u524a\u6e1b\u3057\u306a\u304c\u3089\u3001\u73fe\u5730\u30b9\u30bf\u30c3\u30d5\u306e\u7d0d\u5f97\u611f\u3092\u9ad8\u3081\u3001\u8cb4\u793e\u306e\u4e2d\u56fd\u4e8b\u696d\u3092\u30ea\u30fc\u30c9\u3059\u308b\u5f37\u529b\u306a\u7d44\u7e54\u3065\u304f\u308a\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2><strong><span style=\"font-size: 14pt; font-family: 'times new roman', times, serif; color: #b61818;\">\u30ca\u30b7\u30e7\u30ca\u30eb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u80b2\u6210\u3068\u4eba\u4e8b\u8a55\u4fa1\u5236\u5ea6\u69cb\u7bc9<\/span><\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"430\" src=\"https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124-1024x430.png\" alt=\"\u30ca\u30b7\u30e7\u30ca\u30eb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u6559\u80b2\u306e\u8a55\u4fa1\u5236\u5ea6\u3001\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8\" class=\"wp-image-1290\" srcset=\"https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124-1024x430.png 1024w, https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124-300x126.png 300w, https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124-768x322.png 768w, https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124-1536x644.png 1536w, https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-12-19-100124.png 1659w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/kuno-cpa.co.jp\/service\/performance_appraisal1\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"455\" height=\"254\" src=\"https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-11-27-175919.png\" alt=\"\" class=\"wp-image-1291\" srcset=\"https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-11-27-175919.png 455w, https:\/\/kuno-cpa.co.jp\/china\/wp-content\/uploads\/2023\/12\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2023-11-27-175919-300x167.png 300w\" sizes=\"auto, (max-width: 455px) 100vw, 455px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\">\n<p style=\"text-align: left;\"><span style=\"font-size: 18pt;\"><a 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