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	<title>長崎の女性社労士　おおきえみ社会保険労務士のブログ &#187; 賃金</title>
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	<link>http://www.sr-ohki.jp/blog</link>
	<description>就業規則の作成・改定や労働トラブル相談対応をおこなう長崎の女性社労士おおきえみのブログ</description>
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		<title>休日に出張に出発する場合、休日労働手当は発生するのか</title>
		<link>http://www.sr-ohki.jp/blog/uncategorized/syuttyou1.html</link>
		<comments>http://www.sr-ohki.jp/blog/uncategorized/syuttyou1.html#comments</comments>
		<pubDate>Sun, 26 Jul 2009 23:51:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[就業規則]]></category>
		<category><![CDATA[未分類]]></category>
		<category><![CDATA[賃金]]></category>

		<guid isPermaLink="false">http://www.sr-ohki.jp/blog/?p=448</guid>
		<description><![CDATA[
一般的に、休日に出張先に移動する場合は、労働時間として取り扱われません。
よって休日労働手当は発生しないと考えられます。

たとえば、月曜日の会議に出席するため、日曜日に移動し前泊する場合です。
但し、移動した日に業務 [...]]]></description>
			<content:encoded><![CDATA[<div>
一般的に、休日に出張先に移動する場合は、労働時間として取り扱われません。<br />
よって休日労働手当は発生しないと考えられます。<br />
<br />
たとえば、月曜日の会議に出席するため、日曜日に移動し前泊する場合です。<br />
但し、移動した日に業務を行う場合は、労働時間と解され、賃金が発生します。<br />
<br />
 <br />
<br />
休日に労働者に移動を命じる場合、労働者はせっかくの休日を自由に利用できません。<br />
そこで、手当や日当を支給している企業があります。<br />
<br />
 <br />
<br />
出張中の休日の賃金の取扱いは、法律で定められておらず、<br />
賃金規程、旅費支給規程等の労使当事者の定めるところによります。<br />
<br />
 <br />
<br />
あなたの会社の日当や出張手当などの支給基準・要件はどのようになっていますか。<br />
<br />
賃金規程や旅費規程を見直してみませんか。</div>
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		<title>ボーナスの支給対象者について</title>
		<link>http://www.sr-ohki.jp/blog/syugyou/bonus1.html</link>
		<comments>http://www.sr-ohki.jp/blog/syugyou/bonus1.html#comments</comments>
		<pubDate>Thu, 18 Jun 2009 19:33:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[就業規則]]></category>
		<category><![CDATA[賃金]]></category>

		<guid isPermaLink="false">http://www.sr-ohki.jp/blog/?p=410</guid>
		<description><![CDATA[
 
そろそろ、ボーナスの季節ですね。 
 





今年の夏のボーナスは、大手企業は前年夏比１９％減、
特に製造業は２４・１０％減の７４万５８９９円、
減少幅は過去最大となり、急速な景気悪化に伴う業績の悪化が
反映さ [...]]]></description>
			<content:encoded><![CDATA[<div>
 <br />
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">そろそろ、ボーナスの季節ですね。</span> </span></div>
<span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> <br />
<br />
</span><br />
<div></div>
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"></span></div>
<span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><br />
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; color: #000000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-weight: bold;">今年の夏のボーナスは、大手企業は前年夏比１９％減<strong>、</strong></span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12.5pt; color: #000000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">特に製造業は２４・１０％減の７４万５８９９円、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; color: #000000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">減少幅は過去最大となり、</span><span style="font-size: 12pt; color: #000000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">急速な景気悪化に伴う業績の悪化が</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; color: #000000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">反映された結果となりました。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">あなたの会社は、年度の途中で退職した労働者から、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">「自分にもボーナスが支払われるのでは？」と、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">申し出があった経験はありませんか？</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与（ボーナス）の支給対象者を、企業で設定できることをご存知でしょうか。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"> </p>
<br />
<div></div>
<span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"><br />
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与（ボーナス）は、一般的に、</span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; text-indent: -18pt; mso-para-margin-left: 0gd; mso-list: l0 level1 lfo1;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-bidi-font-family: 'ＭＳ ゴシック'; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-theme-font: major-fareast;"><span style="mso-list: Ignore;">①<span style="font-family: &quot;Times New Roman&quot;;">  </span></span></span><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">計算期間内にその者の勤務に対して、一定期日に支払われるもので、</span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; mso-para-margin-left: 0gd;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">その計算期間を満足に勤務した者は、たとえ賞与支払い日までに</span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; mso-para-margin-left: 0gd;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">退職しても、賞与請求権を有する。</span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; mso-para-margin-left: 0gd;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; text-indent: -18pt; mso-para-margin-left: 0gd; mso-list: l0 level1 lfo1;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-bidi-font-family: 'ＭＳ ゴシック'; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-theme-font: major-fareast;"><span style="mso-list: Ignore;">②<span style="font-family: &quot;Times New Roman&quot;;">  </span></span></span><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与計算期間の一部のみ勤務して、途中で退職した者は、</span></p>
<p class="MsoListParagraph" style="margin: 0mm 0mm 0pt 18pt; mso-para-margin-left: 0gd;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">同様に請求権を有する。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">と、されています。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">但し、これらはあくまでも　<strong style="mso-bidi-font-weight: normal;">特段の定めがない場合</strong>に限ります。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">就業規則等で支給対象者について、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"><strong style="mso-bidi-font-weight: normal;"><span style="color: #ff0000;">特に何も定めない場合は、</span></strong></span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; color: #ff0000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与の計算期間の途中で退職した労働者にも、</span></strong></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-size: 12pt; color: #ff0000; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">支払う義務が発生する可能性があります。</span></strong></p>
<br />
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></div>
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></span></div>
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></div>
<span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> <br />
<br />
</span></span><br />
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">一方、就業規則等で賞与支給日現在の在籍者のみを、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与の支給対象者とする旨の定めがあれば、それに従います。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">賞与は、本来の毎月の勤務に対して支給される賃金とは異なり、合理性があれば</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">各企業の就業規則等で決めたルールが、労働条件となります。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">つまり、就業規則に、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">「賞与は、支払日に在籍する者を対象とする。」と一文を入れることで、</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">在籍者のみを対象とすることができるのです。</span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;"> </span></p>
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">あなたの会社の就業規則の賞与規定は、どのように記載されていますか。</span></p>
<br />
<p class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ ゴシック&quot;; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast;">ご注意ください。</span><br />
<div class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><br />
<div class="MsoNormal" style="margin: 0mm 0mm 0pt;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> </span></span></span></span></div>
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<span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><br />
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> </span></span></span></div>
</span></span></span></span></span><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> <br />
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</span></span></span></span><br />
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> </span></span></div>
<span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"><br />
<div><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> </span></div>
</span></span></span><span style="font-size: 12pt; font-family: &quot;ＭＳ 明朝&quot;,&quot;serif&quot;; mso-ascii-font-family: Century; mso-hansi-font-family: Century;"> <br />
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