<BODY> <P>中村税理士事務所[長野県上伊那郡辰野町]～ほたるの里～の税理士事務所です。所長　税理士　中村文昭</P> <DIV style="width : 197px;height : 28px;top : 181px;left : 448px; position : absolute; z-index : 5; visibility : visible; " id="Layer6"><IMG src="logo73.gif" width="196" height="35" border="0" alt="Nakamura Fumiaki"></DIV> <DIV style="width : 289px;height : 38px;top : 135px;left : 409px; position : absolute; z-index : 4; visibility : visible; " id="Layer7"><IMG src="logo57.gif" width="301" height="43" border="0" alt="中村文昭税理士事務所"></DIV> <DIV style="width : 244px;height : 170px;top : 463px;left : 495px; position : absolute; z-index : 3; visibility : visible; " id="Layer5"><IMG src="tm002.jpg" width="237" height="166" border="0"></DIV> <P><APPLET codebase="SgnBoard/" code="SgnBoard.class" height="100" width="300"> <PARAM name="text" value="Welcome !!"> <PARAM name="board_colors"> <PARAM name="font"> <PARAM name="sound" value="./SgnBoard/welcome.au"> <PARAM name="sound_mode" value="loop"> <PARAM name="bg_color" value="white"> <PARAM name="pause" value="500"> <PARAM name="href"> </APPLET><BR> <BR> <BR> </P> <DIV style="width : 368px;height : 88px;top : 317px;left : 413px; position : absolute; z-index : 1; visibility : visible; " id="Layer1"><B><FONT color="#006666">中村事務所では、帳簿のつけ方から税務申告・<BR> 経営相談まで幅広くお客様のニーズにお答え<BR> 出来る様心がけております。<BR> また、パソコンによる帳簿入力をご希望の方へもわかり易いご指導をさせて頂きます。</FONT></B></DIV> <P><BR> </P> <P align="left"><IMG src="image16.gif" width="386" height="287" border="0"></P> <P>　　　　　　　　　　　　　あなたは、　<IMG src="http://hps.biz.biglobe.ne.jp/cgi-bin/Count.cgi" alt="***" align="absmiddle</TABLE">　番目の訪問者です。</P> <P><BR> </P> <P>　　　　　　　　　　　　　　　　　　　　　　　　　　　<B><FONT size="+1">　</FONT></B></P> <P>　　　　　　　　</P> <TABLE bgcolor="#333366"> <TBODY> <TR> <TD width="754" height="194"> <P><BR> <IMG src="004.gif" width="143" height="54" border="0"><BR> <A href="sinjigyou.htm" id="_HPB_ROLLOVER8" onmouseout="HpbImgSwap('_HPB_ROLLOVER8', 'n_image9.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER8', 'm_image9.gif');" target="right"><IMG src="n_image9.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER8"></A>　　<A href="jimusyopurofhiru.html" id="_HPB_ROLLOVER9" onmouseout="HpbImgSwap('_HPB_ROLLOVER9', 'n_image22.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER9', 'm_image21.gif');" target="right"><IMG src="n_image22.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER9"></A>　　<A href="gyoumunaiyou.htm" id="_HPB_ROLLOVER11" onmouseout="HpbImgSwap('_HPB_ROLLOVER11', 'n_image71.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER11', 'm_image71.gif');" target="right"><IMG src="n_image71.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER11"></A>　　<A href="syouhizei.htm" id="_HPB_ROLLOVER12" onmouseout="HpbImgSwap('_HPB_ROLLOVER12', 'n_image1.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER12', 'm_image13.gif');" target="right"><IMG src="n_image1.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER12"></A>　　<A href="denshi.htm" target="right"><BR> <BR> <BR> </A><A href="souzoku2.html" id="_HPB_ROLLOVER2" onmouseout="HpbImgSwap('_HPB_ROLLOVER2', 'n_image121.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER2', 'm_image121.gif');" target="right"><IMG src="n_image121.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER2"></A><A href="denshi.htm" target="right">　　</A><A href="denshi.htm" id="_HPB_ROLLOVER4" onmouseout="HpbImgSwap('_HPB_ROLLOVER4', 'n_image32.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER4', 'm_image32.gif');" target="right"><IMG src="n_image32.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER4"></A><A href="denshi.htm" target="right">　　</A><A href="rink.html" id="_HPB_ROLLOVER7" onmouseout="HpbImgSwap('_HPB_ROLLOVER7', 'n_image41.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER7', 'm_image4.gif');" target="right"><IMG src="n_image41.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER7"></A><A href="denshi.htm" target="right">　　</A><A href="map.htm" id="_HPB_ROLLOVER10" onmouseout="HpbImgSwap('_HPB_ROLLOVER10', 'n_image23.gif');" onmouseover="HpbImgSwap('_HPB_ROLLOVER10', 'm_image22.gif');" target="right"><IMG src="n_image23.gif" width="150" height="41" border="0" name="_HPB_ROLLOVER10"></A><A href="denshi.htm" target="right"><BR> <BR> <BR> </A></P> </TD> </TR> <TR> <TD align="center"><IMG src="logo47.gif" width="244" height="38" border="0" alt="中村税理士事務所 "><BR> <FONT color="#ffffff">長野県　上伊那郡　辰野町　平出　１７４９―１<BR> ＴＥＬ：0266-41-3566<BR> ＦＡＸ：0266-41-5166</FONT><BR> <IMG src="image8.gif" width="79" height="48" border="0"><BR> </TD> </TR> </TBODY> </TABLE> <P>　<A href="denshi.htm" target="right"><BR> </A></P> </BODY>