<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=iso-2022-jp"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"$B#M#S(B $BL@D+(B";
panose-1:2 2 6 9 4 2 5 8 3 4;}
@font-face
{font-family:"$B#M#S(B $B%4%7%C%/(B";
panose-1:2 11 6 9 7 2 5 8 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:$B^b%4%7%C%/(B;
panose-1:2 11 4 0 0 0 0 0 0 0;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"$B#M#S(B $B#P%4%7%C%/(B";
panose-1:2 11 6 0 7 2 5 8 2 4;}
@font-face
{font-family:"\@$B#M#S(B $B#P%4%7%C%/(B";}
@font-face
{font-family:"\@$B^b%4%7%C%/(B";
panose-1:2 11 4 0 0 0 0 0 0 0;}
@font-face
{font-family:"\@$B#M#S(B $B%4%7%C%/(B";
panose-1:2 11 6 9 7 2 5 8 2 4;}
@font-face
{font-family:"\@$B#M#S(B $BL@D+(B";
panose-1:2 2 6 9 4 2 5 8 3 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0mm;
text-align:justify;
text-justify:inter-ideograph;
font-size:10.5pt;
font-family:$B^b%4%7%C%/(B;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.MsoPlainText, li.MsoPlainText, div.MsoPlainText
{mso-style-priority:99;
mso-style-link:"$B=q<0$J$7(B \($BJ8;z(B\)";
margin:0mm;
font-size:11.0pt;
font-family:$B^b%4%7%C%/(B;}
span.19
{mso-style-type:personal-reply;
font-family:$B^b%4%7%C%/(B;
color:windowtext;}
span.a
{mso-style-name:"$B=q<0$J$7(B \($BJ8;z(B\)";
mso-style-priority:99;
mso-style-link:$B=q<0$J$7(B;
font-family:$B^b%4%7%C%/(B;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:612.0pt 792.0pt;
margin:99.25pt 30.0mm 30.0mm 30.0mm;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026">
<v:textbox inset="5.85pt,.7pt,5.85pt,.7pt" />
</o:shapedefaults></xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=JA link="#0563C1" vlink="#954F72" style='word-wrap:break-word;text-justify-trim:punctuation'><div class=WordSection1><p class=MsoPlainText>$B!V$V$s$;$-!W;oJT=80Q0w3F0L(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoPlainText><span lang=EN-US><o:p> </o:p></span></p><p class=MsoPlainText>$B$$$D$b$*@$OC$K$J$C$F$*$j$^$9!#(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoPlainText>$B5lG/Cf$OBgJQ$*@$OC$K$J$j$^$7$?!#(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoPlainText>$BK\G/$b$I$&$>$h$m$7$/$*4j$$$$$?$7$^$9!#(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt'><o:p> </o:p></span></p><div><p class=MsoNormal>$B!v:_Bp6PL3Cf$G$9$N$GLd$$9g$o$;!&O"Mm$O(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal>$B%a!<%k$K$F$*4j$$$$$?$7$^$9!v(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal>$B"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal>$B8x1W<RCDK!?M!!F|K\J,@O2=3X2q(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal>$B!V$V$s$;$-!WJT=80Q0w2q;vL36I!!:4F#!!;|(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal>$B")(B<span lang=EN-US>141-0031</span>$BEl5~ETIJ@n6h@>8^H?ED(B<span lang=EN-US>1-26-2<o:p></o:p></span></p><p class=MsoNormal>$B!!!!!!!!!!!!!!(B $B8^H?ED%5%s%O%$%D(B<span lang=EN-US>304</span>$B9f(B<span lang=EN-US><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US>E-mail</span>$B!'(B<span lang=EN-US>bunseki@jsac.or.jp<o:p></o:p></span></p><p class=MsoNormal>$B"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!(B<span lang=EN-US><o:p></o:p></span></p></div><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0mm 0mm 0mm'><p class=MsoNormal align=left style='text-align:left'><b><span lang=EN-US style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span lang=EN-US style='font-size:11.0pt;font-family:"Calibri",sans-serif'> bunseki@jsac.or.jp <bunseki@jsac.or.jp> <br><b>Sent:</b> Friday, December 27, 2024 11:40 AM<br><b>To:</b> 'hiraganabunseki-com@jsac.jp' <hiraganabunseki-com@jsac.jp><br><b>Subject:</b> </span><span style='font-size:11.0pt;font-family:"$B#M#S(B $B#P%4%7%C%/(B"'>$BG/KvG/;O$N$4O"Mm(B</span><span lang=EN-US style='font-size:11.0pt;font-family:"Calibri",sans-serif'><o:p></o:p></span></p></div></div><p class=MsoNormal align=left style='text-align:left'><span lang=EN-US><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B!V$V$s$;$-!WJT=80Q0w3F0L(B</span><span lang=EN-US style='font-size:10.0pt'><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B$$$D$bBgJQ$*@$OC$K$J$C$F$*$j$^$9!#(B</span><span lang=EN-US style='font-size:10.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B3X2q;vL36I$O(B<span lang=EN-US>12</span>$B7n(B<span lang=EN-US>28</span>$BF|$+$i(B</span><span lang=EN-US style='font-size:10.0pt'>1</span><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B7n(B</span><span lang=EN-US style='font-size:10.0pt'>5</span><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$BF|$^$G5Y$_$H$J$j$^$9!#(B</span><span lang=EN-US style='font-size:10.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$BG/;O$O(B</span><span lang=EN-US style='font-size:10.0pt'>1</span><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B7n(B</span><span lang=EN-US style='font-size:10.0pt'>6</span><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$BF|$+$i6HL3$H$J$j$^$9!#(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B?=$7Lu$"$j$^$;$s$,!"$h$m$7$/$*4j$$$$$?$7$^$9!#(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal><span lang=EN-US style='font-size:10.0pt;font-family:"Arial",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$BK\G/$b!V$V$s$;$-!W;o$NJT(B$B=8$K$*$-$^$7$FB?Bg$J$k$4?TNO$r;r$j!"@?$K(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$B$"$j$,$H$&$4$6$$$^$7$?!#(B</span><span lang=EN-US style='font-size:10.0pt;font-family:"Arial",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"$B#M#S(B $B%4%7%C%/(B"'>$BMhG/$b$I$&$>$h$m$7$/$*4j$$$$$?$7$^$9!#(B</span><span lang=EN-US style='font-size:10.0pt;font-family:"$B#M#S(B $B#P%4%7%C%/(B"'><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span lang=EN-US style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B!v:_Bp6PL3Cf$G$9$N$GLd$$9g$o$;!&O"Mm$O(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B%a!<%k$K$F$*4j$$$$$?$7$^$9!v(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt;font-family:"$B#M#S(B $BL@D+(B",serif'>$B"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!(B</span><span lang=EN-US style='font-size:11.0pt'><o:p></o:p></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B8x1W<RCDK!?M!!F|K\J,@O2=3X2q(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B!V$V$s$;$-!WJT=80Q0w2q;vL36I!!:4F#!!;|(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B")(B<span lang=EN-US>141-0031</span>$BEl5~ETIJ@n6h@>8^H?ED(B<span lang=EN-US>1-26-2<o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt'>$B!!!!!!!!!!!!!!(B $B8^H?ED%5%s%O%$%D(B<span lang=EN-US>304</span>$B9f(B<span lang=EN-US><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span lang=EN-US style='font-size:11.0pt'>E-mail</span><span style='font-size:11.0pt'>$B!'(B<span lang=EN-US><a href="mailto:bunseki@jsac.or.jp"><span style='color:windowtext;text-decoration:none'>bunseki@jsac.or.jp</span></a><o:p></o:p></span></span></p><p class=MsoNormal align=left style='text-align:left'><span style='font-size:11.0pt;font-family:"$B#M#S(B $BL@D+(B",serif'>$B"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!!~!~"!(B</span><span lang=EN-US style='font-size:11.0pt'><o:p></o:p></span></p><p class=MsoNormal><span lang=EN-US><o:p> </o:p></span></p></div></body></html>