{"id":8549,"date":"2009-11-30T13:30:18","date_gmt":"2009-11-30T04:30:18","guid":{"rendered":"https:\/\/www.nakisurf.com\/blog\/naki\/?p=8549"},"modified":"2009-12-01T16:13:23","modified_gmt":"2009-12-01T07:13:23","slug":"%e3%82%a2%e3%82%a4%e3%83%b3%e3%82%b7%e3%83%a5%e3%82%bf%e3%82%a4%e3%83%b3%e3%81%8b%e3%83%88%e3%83%a0%e3%81%8f%e3%82%93%e3%81%8b%ef%bc%bf%e3%80%8c%e6%9d%be%e9%a2%a8%e7%8e%8b%e5%9b%bd%e3%81%9d%e3%81%b0","status":"publish","type":"post","link":"https:\/\/www.nakisurf.com\/blog\/naki\/archives\/8549","title":{"rendered":"\u30a2\u30a4\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u304b\u30c8\u30e0\u304f\u3093\u304b\uff3f\u300c\u677e\u98a8\u738b\u56fd\u305d\u3070\u6253\u3061\u5bb4\u300d\uff3f\u30d3\u30fc\u30e0\u30b9\u3055\u3093\u306e\u5185\u89a7\u4f1a\u5834\u5185\u306bNAKIPHOTO\u5199\u771f\u96c6\u304c\u5c55\u793a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\uff3f\u7aaa\u3055\u3093\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\uff3f\u30c4\u30a4\u30c3\u30bf\u30fc\u3092\u30d5\u30a9\u30ed\u30fc\u3059\u308bD\u5148\u8f29\uff3f\uff08\uff13\uff15\uff15\uff15\u6587\u5b57\u3001\u4e2d\u7de8\u3067\u3059\uff09"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-8548\" title=\"20091117_Amami_V0970\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/20091117_Amami_V0970.jpg\" alt=\"20091117_Amami_V0970\" width=\"555\" height=\"370\" \/><\/p>\n<p>\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u3044\u3084\u3042\u3001\u5bd2\u3044\u3067\u3059\u306d\u3002<\/p>\n<p>\u99c5\u307e\u3067\u6b69\u304f\u6642\u306b\u6c37\u304c\u5f35\u3063\u3066\u3044\u306a\u3044\u304b\u3092\u78ba\u304b\u3081\u3061\u3083\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u6628\u65e5\u306f\u6e58\u5357\u306b\u884c\u304d\u307e\u3057\u305f\u304c\u3001\u53f0\u98a8\u304c\u9060\u304f\u3001\u5411\u304d\u3068\u4f4d\u7f6e\u304c\u60aa\u304f\u3001<\/p>\n<p>\u9858\u3063\u305f\u3088\u3046\u306a\u3046\u306d\u308a\u306f\u3068\u3069\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u306d\u3002<\/p>\n<p>\u304d\u3093\u3061\u3083\u3093\u306f\u5ca1\u672c\u3055\u3093\u3068\u591c\u660e\u3051\u304b\u3089\u884c\u3063\u3066\u3001<\/p>\n<p>\u300c\u307f\u3063\u3061\u3083\u3093\u306e\u4e88\u60f3\u901a\u308a\u3067\u3001\u5168\u7136\u3060\u3081\u3060\u3063\u305f\u3088?\u3002\u671f\u5f85\u306f\u305a\u308c\u671f\u5f85\u306f\u305a\u308c\u300d<\/p>\n<p>\u3068\u3055\u3070\u3055\u3070\u3057\u3066\u3044\u3066\u3001<\/p>\n<p>\u9d60\u6cbc\u306b\u4f4f\u3080\u305c\u3072\u6559\u30c8\u30e0\u304f\u3093\u3082\u300c\u306a\u304b\u306a\u304b\u4e57\u308c\u308b\u6ce2\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u300d<\/p>\n<p>\u3068\u8131\u529b\u3057\u3066\u3057\u307e\u3063\u305f\u3088\u3046\u3060\u3002<\/p>\n<p>\u305d\u3057\u3066\u30e1\u30ad\u30b7\u30b3\u5927\u3061\u3083\u3093\u3082\u3066\u3063\u3061\u3083\u3093\u3068\u6e58\u5357\u306b\u3084\u3063\u3066\u304d\u3066\u3001<\/p>\n<p>\u300c\u306a\u304b\u306a\u304b\u53b3\u3057\u3044\u3067\u3059\u306d\u300d<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u305f\u3002<\/p>\n<p>D\u5148\u8f29\u306b\u3082<\/p>\n<p>\u300c\u4eca\u65e5\u306f\u304a\u4ed5\u4e8b\u3092\u3055\u308c\u3066\u3044\u305f\u65b9\u304c\u3044\u3044\u3067\u3059\u3088\u30fb<\/p>\n<p>\u30ce\u30fc\u30b5\u30fc\u30d5\u3067\u5927\u4e08\u592b\u3060\u3068\u601d\u3044\u307e\u3059\u300d<\/p>\n<p>\u3068\u304a\u4f1d\u3048\u3057\u3001<\/p>\n<p>\u305d\u308c\u3067\u306f\u6771\u3046\u306d\u308a\u306f\u3069\u3046\u304b\u306a\uff1f<\/p>\n<p>\u3068\u677e\u98a8\u738b\u56fd\u306e\u738b\u5b50U-SKE\u3055\u3093\u306b\u96fb\u8a71\u3092\u3059\u308b\u3068\u3001<\/p>\n<p>\u300c\u6ce2\u306f\u3042\u3093\u307e\u308a\u3068\u3044\u3046\u304b\u3001\u30d6\u30ec\u30a4\u30af\u3057\u3066\u3044\u306a\u3044\u3067\u3059\u3002<\/p>\n<p>\u3067\u3082\u4eca\u65e5\u306f\uff08\u677e\u98a8\u738b\u56fd\u306e\uff09\u6bce\u5e74\u6052\u4f8b\u306e\u53ce\u7a6b\u796d\u3067\u3001<\/p>\n<p>\u9577\u91ce\u767d\u99ac\u304b\u3089\u63a1\u308c\u305f\u3066\u306e\u65b0\u305d\u3070\u304c\u3084\u3063\u3066\u304d\u3066\u3001<\/p>\n<p>\u305d\u308c\u3092\u6253\u3063\u3066\u98df\u3079\u308b\u306e\u3067\u3001\u6642\u9593\u304c\u3042\u3063\u305f\u3089\u305c\u3072?\u300d<\/p>\n<p>\u3068\u8a00\u3046\u3053\u3068\u306a\u306e\u3067\u3001<\/p>\n<p>\u524d\u51fa\u3057\u305f\u30aa\u30a2\u30d5\u5cf6\u304b\u3089\u9d60\u6cbc\u6d77\u5cb8\u306b\u5f15\u3063\u8d8a\u3057\u305f<\/p>\n<p>\u300e\u305c\u3072\u6559\u306e\u30c8\u30e0\u304f\u3093\u300f\u3092\u8a98\u3063\u3066\u4f3a\u3046\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-8550\" title=\"R0014909\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014909.jpg\" alt=\"R0014909\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u30c8\u30e0\u304f\u3093\u306f\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08USCPA\uff09\u306a\u306e\u3067\u3001<\/p>\n<p>\u5e73\u65e5\u306f\u90fd\u5185\u306e\u5916\u8cc7\u7cfb\u4f01\u696d\u306b\u52e4\u3081\u3001<\/p>\n<p>\u9031\u672b\u306f\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30d8\u30c3\u30c9\u3092\u601d\u3044\u51fa\u3057\u306a\u304c\u3089\u6e58\u5357\u754c\u9688\u3067\u30af\u30eb\u30fc\u30ba\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u6614\u3001\u5f7c\u304c\u30b5\u30f3\u30c7\u30a3\u30a8\u30b4\u5927\u5b66\u306b\u7559\u5b66\u3057\u3066\u3044\u305f\u9803\u3001<\/p>\n<p>\u5f0a\u793e\u3067\u8fa3\u8155\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u6d3b\u8e8d\u3057\u3066\u304f\u308c\u305f\u5275\u696d\u5f53\u6642\u304b\u3089\u306e\u4ef2\u9593\u306a\u306e\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u30cf\u30ef\u30a4\u5927\u5b66\u9662\u3078\u3068\u9032\u307f\u3001<\/p>\n<p>\u305d\u3053\u3067\u6570\u3005\u306e\u8cc7\u683c\u3068\u6559\u990a\u3092\u8eab\u306b\u3064\u3051\u3066\u3001<\/p>\n<p>\u30cd\u30a4\u30c6\u30a3\u30d6\u82f1\u8a9e\u306e\u751f\u5f92\u305f\u3061\u3068\u6df7\u3056\u3063\u3066\u65e5\u591c\u52c9\u5b66\u306b\u660e\u3051\u66ae\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u6628\u65e5\u767b\u5834\u3057\u305fDCSK\u3082\u540c\u69d8\u3067\u3057\u3066\u3001<\/p>\n<p>\u305d\u3093\u306a\u4e0d\u601d\u8b70\u306a\u826f\u4eba\u306e\u7e01\u306b\u611f\u8b1d\u3057\u306a\u304c\u3089\u30c9\u30e9\u30a4\u30d6\u4e2d\u306b\u306f\u6614\u8a71\u3001<\/p>\n<p>\u305d\u3057\u3066\u7d4c\u6e08\u8a71\u3068\u591a\u5c90\u306b\u6e21\u3063\u3066\u9032\u884c\u3055\u308c\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u30c8\u30e0\u304f\u3093\u306e\u304a\u8a71\u306f\u6614\u304b\u3089\u7d4c\u6e08\u7528\u8a9e\u304c\u591a\u304f\u3001<\/p>\n<p>\u305d\u308c\u306f\u8f9e\u66f8\u3092\u5f15\u3044\u3066\u3082\u8f09\u3063\u3066\u3044\u306a\u3044\u307b\u3069\u3080\u305a\u304b\u3057\u304f\u3001<\/p>\n<p>\u3057\u304b\u3057\u3001\u3068\u3066\u3082\u305f\u3081\u306b\u306a\u308b\u306e\u3067\u3001\u3088\u30fc\u304f\u62dd\u8074\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>.<\/p>\n<p>\u300c\u3075\u306a\u304d\u3055\u3093\u3001\u81ea\u5206\u306e\u4eca\u5f8c\u306f\u3001<\/p>\n<p>\u5f0a\u793e\u306e\u65b0\u7d44\u7e54\u300eCPA\u30bf\u30b9\u30af\u30fb\u30d5\u30a9\u30fc\u30b9\u300f\u306b\u5c5e\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u8ca1\u52d9\u51e6\u7406\u3092\u884c\u3044\u306a\u304c\u3089CPA\u30d5\u30a1\u30fc\u30e0\u306b\u5165\u308b\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u76e3\u67fb\u6cd5\u4eba\u306f\u5e38\u6642\u4eba\u6750\u304c\u8db3\u308a\u3066\u3044\u306a\u3044\u306e\u3067\u3001<\/p>\n<p>\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u5834\u6240\u3068\u73fe\u5834\u306b\u5411\u304b\u3046\u3001<\/p>\n<p>\u3068\u3044\u3046\u306e\u304c\u307c\u304f\u306e\u4f7f\u547d\u306b\u3082\u611f\u3058\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u30c8\u30e0\u304f\u3093\u3001\u3061\u3087\u3063\u3068\u5f85\u3063\u3066\u3001\u76e3\u67fb\u6cd5\u4eba\u3063\u3066\u4f55\uff1f\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u3042\u3042\u3001\u305d\u308c\u306f\u3067\u3059\u306d\u3002\u76e3\u67fb\u3092\u5c02\u9580\u7684\u306b\u6271\u3046\u7279\u6b8a\u6cd5\u4eba\u3067\u3059\u3002<\/p>\n<p>\u82f1\u8a9e\u3060\u3068\u3001Audit Corporation\u3068\u8a00\u3044\u307e\u3057\u3066\u3001<\/p>\n<p>\u4f01\u696d\u7b49\u304c\u4f5c\u6210\u3059\u308b\u8a3c\u5238\u53d6\u5f15\u6cd5\u53ca\u3073\u5546\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001<\/p>\n<p>\u6cd5\u4ee4\u306b\u7167\u3089\u3057\u3042\u308f\u305b\u3001\u305d\u308c\u3089\u304c\u9069\u6b63\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u3067\u3059\u306d\u3001<\/p>\n<p>\u610f\u898b\u3068\u3057\u3066\u4f1a\u793e\u306b\u63d0\u793a\u3059\u308b\u306e\u304c\u4e3b\u306a\u696d\u52d9\u3068\u306a\u308a\u307e\u3059\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u8ca1\u52d9\u8af8\u8868\u3063\u3066\u306a\u3093\u3060\u3063\u3051\uff1f\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u305d\u308c\u306f\u3067\u3059\u306d\u3002\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u614b\u306e\u66f8\u985e\u7fa4\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u66f8\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u307e\u3057\u3066\u3001<\/p>\n<p>\u307e\u305a\u306f\u8cc7\u7523\u72b6\u6cc1\u3092\u793a\u3057\u305f\u300e\u8cb8\u501f\u5bfe\u7167\u8868\u300f\u3001<\/p>\n<p>\u640d\u76ca\u72b6\u6cc1\u306e\u300e\u640d\u76ca\u8a08\u7b97\u66f8\u300f\u3001<\/p>\n<p>\u91d1\u92ad\u306e\u6d41\u308c\u304c\u8a18\u3055\u308c\u305f\u300e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300f\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u3075\u3080\u3075\u3080\u3001\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3051\u3069\u3059\u3054\u3044\u3093\u3060\u306d?\u3002<\/p>\n<p>\u6628\u65e5\u3055\u3001\u65e5\u7d4c\u30f4\u30a1\u30ea\u30bf\u30b9\u3092\u8aad\u3093\u3067\u3044\u305f\u3051\u3069\u3001<\/p>\n<p>\u305d\u3093\u306a\u8a00\u8449\u3060\u3089\u3051\u3060\u3063\u305f\u306a\u3042\u300d<\/p>\n<p>.<\/p>\n<p>\u300c\u306f\u3044\u3001\u65e5\u672c\u306b\u3082\u6570\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u308bCPA\uff08\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09\u306e\u4e2d\u3067\u3082<\/p>\n<p>\u30cd\u30a4\u30c6\u30a3\u30d6\u306b\u65e5\u672c\u8a9e\u3092\u30b9\u30d4\u30fc\u30af\u3059\u308b\u4eba\u3068\u3044\u3046\u306e\u306f\u3042\u307e\u308a\u591a\u304f\u306a\u304f\u3001<\/p>\n<p>\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u9577\u671f\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306a\u308b\u305f\u3081\u3001<\/p>\n<p>\u82e5\u3044\u4e16\u4ee3\u306e\u4eba\u6750\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u306f\u305d\u308c\u306b\u6e96\u305a\u308b\u30ca\u30ec\u30c3\u30b8\u3068\u7279\u6027\u3092\u6301\u3063\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001<\/p>\n<p>\u3053\u306e\u30c7\u30d5\u30ec\u30b7\u30e7\u30c3\u30af\u3084\u30c9\u30d0\u30a4\u30fb\u30ea\u30b9\u30af\u306e\u5186\u72ec\u6b69\u9ad8\u3001<\/p>\n<p>\u3055\u3089\u306b\u306f\u515a\u9ad8\u653f\u4f4e\u3067\u53f8\u4ee4\u5854\u4e0d\u5728\u306e\u4eca\u3001<\/p>\n<p>\u5f0a\u793e\u30c1\u30fc\u30e0\u304b\u3089\u306e\u539a\u3044\u4fe1\u4efb\u3092\u53d7\u3051\u307e\u3057\u3066\u3001<\/p>\n<p>\u4e0d\u65ad\u306e\u30c7\u30bf\u30fc\u30df\u30cd\u30fc\u30b7\u30e7\u30f3\uff08\uff1ddetermination\u3001\u6c7a\u610f\uff09<\/p>\n<p>\u3057\u305f\u6b21\u7b2c\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u3042\u5f53\u5206\u306f\u725b\u6b69\u306e\u904b\u3073\u3068\u306a\u308a\u307e\u3059\u304c\u3001&#8221;\u5742\u306e\u4e0a\u306b\u305f\u306a\u3073\u304f\u4e00\u7b4b\u306e\u96f2&#8221;<\/p>\n<p>\u3068\u306a\u308b\u3088\u3046\u306b\u65b9\u5411\u6027\u3092\u6301\u3063\u3066\u9032\u3093\u3067\u884c\u304d\u307e\u3059\u306e\u3067\u3001<\/p>\n<p>\u4eca\u5f8c\u3068\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u300d<\/p>\n<p>,<\/p>\n<p>\u300c\u3042\u3001\u305d\u306e\u6247\u306e\u677e\u3068\u3044\u3046\u4fe1\u53f7\u3092\u53f3\u306d\u300d<\/p>\n<p>\u3068\u677e\u98a8\u738b\u56fd\u6577\u5730\u5185\u306b\u5230\u7740\u3057\u3066\u3001<\/p>\n<p>\u305d\u306e\u30b8\u30e0\u30fb\u30ed\u30b8\u30e3\u30fc\u30b9\u8b1b\u6f14\u306e\u3088\u3046\u306a\u304a\u8a71\u306f\u7d42\u4e86\u3057\u305f\u3002<\/p>\n<p>\u308f\u304b\u3089\u306a\u3044\u306a\u304c\u3089\u306b\u3082\u3053\u3046\u3057\u3066\u6d3b\u5b57\u306b\u8d77\u3053\u3057\u3066\u307f\u308b\u3068\u3001<\/p>\n<p>\u4f55\u304b\u8aac\u5f97\u529b\u306e\u3042\u308b\u5358\u8a9e\u306e\u78c1\u529b\u304c\u8fd1\u3065\u3044\u3066\u304f\u308b\u3088\u3046\u3067\u3001<\/p>\n<p>\u7d4c\u6e08\u3092\u8aad\u307f\u89e3\u304f\u9375\u3068\u306a\u308c\u3070\u3044\u3044\u306a\u3001<\/p>\n<p>\u3068\u81ea\u5206\u306b\u8ab2\u3057\u3066\u3053\u3053\u306b\u63b2\u8f09\u3057\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<p>\u3044\u3064\u3082\u30c8\u30e0\u304f\u3093\u3068\u304a\u4f1a\u3044\u3059\u308b\u3068\u3001<\/p>\n<p>\u30a2\u30a4\u30f3\u30b7\u30e5\u30bf\u30a4\u30f3\u306e\u30a8\u30d4\u30bd\u30fc\u30c9\u3092\u601d\u3044\u51fa\u3059\u306e\u3067\u3059\u3088\u3002<\/p>\n<p>\u3044\u3064\u3082\u3042\u308a\u304c\u3068\u3046\uff01<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-8552\" title=\"R0014922\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014922.jpg\" alt=\"R0014922\" width=\"555\" height=\"740\" \/><\/p>\n<p>\u677e\u98a8\u738b\u56fd\u3067\u306f\u738b\u5b50U-SKE\u3055\u3093\u3053\u3068U\u3055\u3093\u306b\u8fce\u3048\u3089\u308c\u3001<\/p>\n<p>\u672c\u65e5\u306e\u307e\u3064\u304b\u305c\u53ce\u7a6b\u796d\u300e\u305d\u3070\u6253\u3061\u4f1a\u300d\u306e\u30dd\u30b9\u30bf\u30fc\u3092\u63d0\u793a\u3057\u3066\u304f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8553\" title=\"R0014959\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014959.jpg\" alt=\"R0014959\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u300c\u3082\u3046\u3059\u3050\u30cf\u30ef\u30a4\u306b\u884c\u304d\u307e\u3059\u300d<\/p>\n<p>\u3068\u304a\u3063\u3057\u3083\u3063\u3066\u3044\u305fU\u3055\u3093\u3001\u672c\u5f53\u306b\u304a\u5143\u6c17\u305d\u3046\u3067\u4f55\u3088\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8554\" title=\"R0014931\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014931.jpg\" alt=\"R0014931\" width=\"555\" height=\"416\" \/><\/p>\n<p>U\u3055\u3093\u306e\u5f93\u5144\u5f1f\u304c\u305d\u3070\u6253\u3061\u30de\u30b9\u30bf\u30fc\u3060\u305d\u3046\u3067\u3001<\/p>\n<p>\u3053\u3046\u3057\u3066\u634f\u306d\u3001\u306e\u3070\u3057\u3001\u5207\u308a\u3092\u304a\u4e00\u4eba\u3067\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u677e\u98a8\u7687\u540e\u3053\u3068\u88d5\u5b50\u3055\u3093\u306f\u3001<\/p>\n<p>\u300c\u79c1\u3082NAKI\u3055\u3093\u3068\u540c\u3058\u3088\u3046\u306b\u3046\u3069\u3093\u6d3e\u306a\u3093\u3067\u3059\u3051\u3069\u3001<\/p>\n<p>\u3053\u306e\u304a\u305d\u3070\u306f\u5225\u3067\u3001\u672c\u5f53\u306b\u3046\u3069\u3093\u3088\u308a\u304a\u3044\u3057\u304f\u3044\u305f\u3060\u3051\u308b\u306e\u3067\u3059\u3088\u300d<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8555\" title=\"R0014955\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014955.jpg\" alt=\"R0014955\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u3068\u3044\u3046\u304a\u305d\u3070\u306f\u672c\u5f53\u306b\u304a\u3044\u3057\u304f\u3001\u307f\u305a\u307f\u305a\u3057\u304f\u3001<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8556\" title=\"R0014951\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014951.jpg\" alt=\"R0014951\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u305d\u308c\u306f\u5e78\u305b\u306b\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8557\" title=\"R0014937\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014937.jpg\" alt=\"R0014937\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u56fd\u738b\u6587\u5f66\u3055\u3093\u3068\u3001\u5929\u624d\u30c8\u30e0\u304f\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8558\" title=\"R0014942\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014942.jpg\" alt=\"R0014942\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u304a\u3072\u3055\u3057\u3076\u308a\u306e\u738b\u5973\u3001\u548c\u6b4c\u5b50\u3061\u3083\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8561\" title=\"R0014956\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014956.jpg\" alt=\"R0014956\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u3054\u8fd1\u6240\u306e\u65b9\u3001\u5148\u8f29\u5f8c\u8f29\u3001\u53cb\u4eba\u305f\u3061\u3082\u53c2\u52a0\u3057\u305f\u306e\u3067\u3001<\/p>\n<p>\u300c\u677e\u98a8\u738b\u56fd\u305d\u3070\u6253\u3061\u5bb4\u300d\u306f\u3053\u3093\u306a\u306b\u8cd1\u3084\u304b\u3067\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8562\" title=\"R0014952\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014952.jpg\" alt=\"R0014952\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u9577\u91ce\u3068\u677e\u98a8\u738b\u56fd\u3092\u307f\u305a\u307f\u305a\u3057\u304f\u3064\u306a\u3044\u3067\u304f\u308c\u305f\u304a\u305d\u3070\u3001\u672c\u5f53\u306b\u304a\u3044\u3057\u304b\u3063\u305f\u3067\u3059\u3002<\/p>\n<p>\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3054\u3061\u305d\u3046\u3055\u307e\u3067\u3057\u305f\uff01<\/p>\n<p>\u25a1<\/p>\n<p>\u6e58\u5357\u65b0\u5bbf\u30e9\u30a4\u30f3\u3067\u6075\u6bd4\u5bff\u3001\u5c71\u624b\u7dda\u3067\u539f\u5bbf\u307e\u3067\u821e\u3044\u623b\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u300c\uff08\u30d3\u30fc\u30e0\u30b9\u3055\u3093\u306e\u5185\u89a7\u4f1a\u5834\u5185\u306b\uff09NAKIPHOTO\u5199\u771f\u96c6\u304c\u5c55\u793a\u3055\u308c\u3066\u3044\u308b\u300d<\/p>\n<p>\u3068\u4f3a\u3044\u3001\u7aaa\u3055\u3093\u306e\u6848\u5185\u3092\u53d7\u3051\u3066\u4f1a\u5834\u5185\u306b\u884c\u304f\u3068\u3001\u304a\u30fc\uff01\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4f1a\u5834\u3067\u306f\u3053\u306e\u5199\u771f\u96c6\u767a\u520a\u306b\u5c3d\u529b\u3057\u3066\u304f\u308c\u305fN\u6c0f\u306b\u3082\u304a\u4f1a\u3044\u3057\u3001<\/p>\n<p>\u300c\u3044\u3084\u3042\u3001\u8a55\u5224\u304c\u3068\u3066\u3082\u3044\u3044\u3067\u3059\uff01\u307e\u305f\u4f55\u304b\u65b0\u3057\u3044\u3053\u3068\u3092\u3084\u308a\u307e\u3057\u3087\u3046\uff01\u300d<\/p>\n<p>\u3068\u3044\u3046\u304a\u8a00\u8449\u3092\u3044\u305f\u3060\u304d\u3001\u5b89\u5fc3\u3059\u308b\u3068\u5171\u306b\u3068\u3063\u3066\u3082\u3046\u308c\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8563\" title=\"R0014830\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014830.jpg\" alt=\"R0014830\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u30ab\u30eb\u30c1\u30e3\u30fc\u30c8BOOKS\u306e\u4e2d\u306b\u3042\u308b\u81ea\u5206\u306e\u5199\u771f\u96c6\u306b\u3046\u308c\u3057\u3044\u3088\u3046\u306a\u6065\u305a\u304b\u3057\u3044\u3088\u3046\u306a\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8564\" title=\"R0014833\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014833.jpg\" alt=\"R0014833\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u305d\u3057\u3066\u3001BEAMS\u3055\u3093\u306e\u958b\u767a\u5ba4\u306a\u308b\u30aa\u30d5\u30a3\u30b9\u306b\u4f3a\u3063\u3066\u3001<\/p>\n<p>\u62c5\u5f53\u306e\u65b0\u7530\u7d18\u5b50\u3055\u3093\u3068\u518d\u4f1a\u3057\u3064\u3064\u3001<\/p>\n<p>\u4e71\u4e01\u672c\u304c\uff12\uff10\uff10\u518a\u51fa\u305f\u306e\u3067\u3001\u305d\u308c\u3089\u306e\u672c\u306b\u518d\u30b5\u30a4\u30f3\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8565\" title=\"R0014829\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014829.jpg\" alt=\"R0014829\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u3053\u308c\u3067\u5168\u518a\u7d42\u4e86\u304b\u3068\u601d\u3046\u3068\u3001\u306a\u3093\u3060\u304b\u5207\u306a\u304f\u3001\u611b\u304a\u3057\u3044\u3002<\/p>\n<p>\u5168\u90e8\u8cfc\u5165\u3057\u3066\u3001\u3069\u3053\u304b\u306b\u96a0\u3057\u3066\u304a\u304d\u305f\u3044\u6c17\u5206\u3060\u304c\u3001<\/p>\n<p>\u3067\u304d\u308b\u3053\u3068\u306a\u3089\u591a\u304f\u306e\u4eba\u306b\u898b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u3067\u3001<\/p>\n<p>\u76f8\u53cd\u3059\u308b\u6c17\u6301\u3061\u3092\u5473\u308f\u3044\u306a\u304c\u3089\u4e00\u518a\u4e00\u518a\u306b\u30b5\u30a4\u30f3\u3068\u30b9\u30bf\u30f3\u30d7\u3092\u3057\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d42\u4e86\u5f8c\u3001\u7aaa\u3055\u3093\u3068\u30e9\u30f3\u30c1\u3092\u3054\u4e00\u7dd2\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u3001<\/p>\n<p>\u3053\u306e\u300c\u91ce\u83dc\u306e\u767d\u30ef\u30a4\u30f3\u84b8\u3057\u300d\u3092\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8566\" title=\"R0014824\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014824.jpg\" alt=\"R0014824\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u3053\u308c\u304c\u304a\u3044\u3057\u304f\u3001\u3044\u3063\u305f\u3044\u3069\u3093\u306a\u5473\u4ed8\u3051\u306a\u306e\u304b\u3092\u30b7\u30a7\u30d5\u306b\u805e\u3053\u3046\u3068\u3057\u305f\u306e\u3060\u304c\u3001<\/p>\n<p>\uff08\u53a8\u623f\u306f\uff09\u3042\u307e\u308a\u306b\u3082\u5fd9\u3057\u305d\u3046\u306a\u306e\u3067\u65ad\u5ff5\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u7aaa\u3055\u3093\u304c\u6ce8\u6587\u3055\u308c\u3066\u3044\u305f\u306e\u306f\u3001\u3053\u3093\u306a\u304a\u3044\u3057\u305d\u3046\u306a\u30b5\u30e9\u30c0\u3067\u3057\u305f\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8567\" title=\"R0014821\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014821.jpg\" alt=\"R0014821\" width=\"555\" height=\"740\" \/><\/p>\n<p>\u7aaa\u3055\u3093\u3068\u30d5\u30a1\u30c3\u30b7\u30e7\u30f3\u696d\u754c\u306e\u672a\u6765\u3001<\/p>\n<p>\u305d\u3057\u3066\u3001\u4eba\u3068\u3057\u3066\u306e\u3042\u308a\u65b9\u3001<\/p>\n<p>e\u30b3\u30de\u30fc\u30b9\u30d3\u30b8\u30cd\u30b9\u3001<\/p>\n<p>\u3055\u3089\u306b\u306f\u5c06\u6765\u306e\u8a71\u307e\u3067\u3057\u3066\u3044\u305f\u3060\u304d\u3001<\/p>\n<p>\u3068\u3063\u3066\u3082\u3042\u308a\u304c\u305f\u3044\u304a\u8a71\u3092\u4f3a\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u518d\u4f1a\u306f2\u6708\u306e\u30b5\u30f3\u30bf\u30e2\u30cb\u30ab\u3068\u306a\u308a\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n<p>\u304a\u5fd9\u3057\u3044\u3067\u3057\u3087\u3046\u304c\u3001\u304a\u5143\u6c17\u3067\u304a\u904e\u3054\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8568\" title=\"R0014825\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014825.jpg\" alt=\"R0014825\" width=\"555\" height=\"416\" \/><\/p>\n<p>\u30b2\u30ec\u30f3\u30c7W\u59eb\u3068\u3001\u30ab\u30ec\u30e9GT\u307e\u30fc\u304f\u3093\u306b\u3044\u305f\u3060\u3044\u305f\u76ee\u9ed2\u30a2\u30f3\u30c8\u30ef\u30fc\u30cc\u30fb\u30ab\u30ec\u30fc\u30e0\u8b39\u88fd\u30b1\u30fc\u30ad\u306e5\u7a2e\u76db\u308a\u3002<\/p>\n<p>\u5de6\u304b\u3089\u6642\u8a08\u56de\u308a\u306b\u30a4\u30c1\u30b4\u306e\u30b7\u30e7\u30fc\u30c8\u30b1\u30fc\u30ad\u3001<\/p>\n<p>\u30de\u30ed\u30f3\u30e2\u30f3\u30d6\u30e9\u30f3\u3001<\/p>\n<p>\u30b9\u30c8\u30ed\u30d9\u30ea\u30fc\u30fb\u30ac\u30ec\u30c3\u30c8\u30bf\u30eb\u30c8\u3001<\/p>\n<p>\u30a2\u30c3\u30d7\u30eb\u30d1\u30a4\u3001<\/p>\n<p>\u30b7\u30e7\u30b3\u30e9\u30fb\u30df\u30eb\u30d5\u30a3\u30fc\u30e6\u3002<\/p>\n<p>\u3053\u3093\u306a\u304a\u3044\u3057\u3044\u30b1\u30fc\u30ad\u3063\u3066\u3042\u308b\u3093\u3067\u3059\u306d\u3002<\/p>\n<p>\u3046\u30fc\u3093\u3001\u60b6\u7d76\u3002\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8569\" title=\"R0014962\" src=\"https:\/\/www.nakisurf.com\/blog\/naki\/wp-content\/uploads\/2009\/11\/R0014962.jpg\" alt=\"R0014962\" width=\"555\" height=\"395\" \/><\/p>\n<p>\u3042\u308a\u304c\u3068\u3046\uff01<\/p>\n<p>\u25a1<\/p>\n<p>NAKISURF\u3067\u3082\u30c4\u30a4\u30c3\u30bf\u30fc\u3092\u59cb\u3081\u305f\u304c\u3001<\/p>\n<p>\u30c9\u30c9\u30b2\u5148\u8f29\u3053\u3068\u3001\u4e09\u6d66\u3055\u3093\u306b\u3082\u30c4\u30a4\u30c3\u30bf\u30fc\u306e140\u6587\u5b57\u3092\u304a\u9858\u3044\u3057\u3088\u3046\u3068\u3001<\/p>\n<p>\u643a\u5e2f\u30e1\u30fc\u30eb\u306b\u3066\u4f9d\u983c\u3059\u308b\u3068\u3001<\/p>\n<p>\u3082\u3046\u3059\u3067\u306b\u30c4\u30a4\u30fc\u30c8\u3055\u308c\u3066\u3044\u305f\u3088\u3046\u3067\u3001<\/p>\n<p>\u3042\u3063\u3068\u3044\u3046\u9593\u306b\u4ee5\u4e0b\u306e\u6587\u7ae0\u304c\u3001\u3057\u304b\u3082140\u6587\u5b57\u304d\u3063\u304b\u308a\u3068\u9001\u3089\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u300cNAKISURF Twitter\u306f\u3001\u30b5\u30fc\u30d5\u30a1\u30fc\u306e\u5fc3\u3084\u30c9\u30c9\u30b2\u7684\u306a\u60f3\u3044\u3092\u3064\u306a\u3050\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u300d\u3002\u8aad\u307f\u306f\u3058\u3081\u3066\u304b\u3089\u305d\u3046\u8003\u3048\u308b\u3088\u3046\u306b\u306a\u3063\u3061\u3083\u3063\u305f\u3093\u3060\u306d\u3002\u3053\u3053\u3067\u6559\u3048\u3066\u3082\u3089\u3048\u308b\u77e5\u6075\u3001\u3064\u306a\u304c\u308b\u4eba\u305f\u3061\u3001\u4eca\u65e5\u3082\u4eca\u3082\u3001\u304b\u3051\u304c\u3048\u306e\u306a\u3044\u8ca1\u7523\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u300c\u30d5\u30a9\u30ed\u30fc\u30df\u30fc\u300d\u3057\u307e\u3057\u3087\u3046\uff01\u3078\u3078\u30fc\u3002<a href=\" http:\/\/twitter.com\/search?q=nakisurf\" target=\"_blank\"><br \/>\n<\/a>.<\/p>\n<p><a href=\"http:\/\/twitter.com\/nakisurf\" target=\"_blank\">http:\/\/twitter.com\/nakisurf<\/a><\/p>\n<p>.<\/p>\n<p>\u3059\u3054\u3044\u306a\u3001\u3055\u3059\u304c\u5148\u8f29\u3060\u3001<\/p>\n<p>\u3068\u3001\u3053\u3053\u306b\u7d39\u4ecb\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u304b\u3089\u90fd\u5185\u3067\u3044\u304f\u3064\u304b\u306e\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u3053\u306a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u300e\u306a\u307f\u3042\u308b\uff1f\u300f\u306e\u6dfa\u91ce\u3055\u3093\u3068\u3001<\/p>\n<p>\u30da\u30d1\u30fc\u30df\u30f3\u30c8\u30ab\u30d5\u30a7\u306e\u5409\u7530\u3055\u3093\u3001<\/p>\n<p>\u571f\u4e95\u3055\u3093\u306b\u96fb\u8a71\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>\u6674\u308c\u3066\u304d\u307e\u3057\u305f\u306d\u3002<\/p>\n<p>\u304d\u3087\u3046\u3082\u3000\u3059\u3070\u3089\u3057\u3044\u65e5\u3092\uff01<\/p>\n<p>\u5e2b\u8d70\u304c\u3059\u3050\u305d\u3053\u307e\u3067\u3084\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u65e5\u3082NAKISURF\u306b\u304a\u8d8a\u3057\u304f\u3060\u3055\u3063\u3066\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u3093\u3060\u304b\u4f53\u3092\u52d5\u304b\u3057\u305f\u3044\u65e5\u3067\u3059\u3002<\/p>\n<p>\u25a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u304a\u306f\u3088\u3046\u3054\u3056\u3044\u307e\u3059\u3002 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