[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"media-article-detail":3,"media-categories":33,"media-related:\u002Fapi\u002Fmedia\u002Farticles\u002Frelated?article_id=2112":117},{"ok":4,"article":5},true,{"id":6,"slug":7,"title":8,"description":9,"body":10,"keywords":11,"posted_at":12,"updated_at":13,"indexAllowed":14,"category":15,"tags":18,"adsEnabled":14,"author":23,"reviewer":24,"one_point_advice":25,"eye_catch":26,"cta":32},2112,"it-dounyu-hojyokin-","IT導入補助金を不正受給した場合はどうなる？","IT導入補助金を不正受給する例もあります。そうした場合、どんな罰則があるのでしょう。 詳しくみていきます。","\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">そもそもIT導入補助金とは何？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cimg class=\"ql-image\" 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KCuGBQjKWmiyNn0yzUIv17ZJ5A9evGA04goKTYh\u002FLDCzQpJHD5q8nkoUcCWvpudPdiYPgn6fCeYxA2u5dmkyb0n\u002FKGFd0qCUHmGCtTXPISiHJUnb24p1S+qOFa47uDgzP3YLfDv\u002FVqZGZ\u002F6Jeb\u002FVtsee3ECkpfeaUV9TVoK5T1zrLtl8Qwsn9X5Cu3rv27FzqQFda3rhh3ca1q9vY2FhaWhInIkIiQJUlx7M0hURfX18Ux4ICbT1QeMYy0RmonaTCt6RkSYXcfOMsCqAgmogCIE5Bi4rZX38VccgPjcnKAejKbZBBcV7qSDmqzJWEq2N9ttnZLvDbfNp74ks2lU37dvj6hV6+O\u002FYFsX1VqR+PLVenpjWTJzMqm3PJ1KBmFRNVroj0aG0fHPNQlKpexRhhVPyz8etV8C0260\u002FUP39I\u002FRPN+W\u002FuLCQgOVm5c+aZa43CM5aqsoYZ\u002F+oY8DZPi6yHbXMO+zwVi0v46boAu4Zz4OqcZR1vBXyweIrr8R8m7vpjjJmZYf9Jezu9\u002FiV8FnU72+hdvHZXsFFI8guj7yd6Lw\u002F46Y8bUiVT+0ql+jbKq4lM+zmAFpMk02YRYWIiP8scxklq4jTa8NyiSIxlurPNPlspdgcywZb6enjDlhNSzX8tyhlejx7Kv3QlGZc7cSE5\u002FE6scARn5idOxP15Xv4MCUffCGOTc\u002F5e68PIKCerig\u002Fik5dsDFqyN0yy0reuUlLepEEaYPa2K\u002FVmnfgXJvwWm\u002Fw3RZkh80PBuapSTNR6FcrVW3jqX\u002FZnnbCfHYhXMaIgTw8UibFYFKSFTsSLD9ivZl7KNzqid23rW3t7ucyZd8jO5ZOpH29nXu3\u002F8vdkDwNA4QAAEABJREFUeQ9pQqjC4N5NJScbl5l7mHVbN7FjHyvvZlXZEltgye\u002FQzRZVDStXMpH0MqXHqVJcSt9Ze9RUSjnKgdm8P+5JphX+BWt5YhQtM8nrTwFZOdSZqFG2NdH7l33TCpHRaTvP3CNLQZ4eKCpjMQppoROkIq5zCLPYpxadGy+EQZtKRiyGb12a4\u002F1WK99vTkU9SGJVzNqYEyYpXj4ZFjZpbfCy\u002FtK1uM++PdqxmX07txc8FwQcPRchcplDOr+7XcrUmzLSRZZk6knmFtNGdFj3bkc5Wab+Jj0KntI8bXGnbHzRxdKkPNNjzjYWKs2tbMRc52zLizs9XtqpV41\u002FLWEKZfU\u002FXkgHjMVDDFBIJV\u002FnPCalM0BXvQpSTYsyMbuKXsWnZBKpYWPm\u002FU5fydRi+qiOnPoiiU96QleSgDOn+LPToDfxw58NIJQ3q\u002FwjSVzYHj8Q6j\u002FDBR1M3dvv9XiTx8IRrYln5ZetwMSgAs9XBVXj4G1uiFzV0reACGVRVpklQlLBUz2gG8ZSDR6vYS7\u002F\u002F5TQjGTRgR0ukLBZdFO6shBtalHJWE9Yy+Q+SsTyDzlOZ1XsOX2rYYevcmpVMvX89Lemw7\u002FjcghTzLo5FcpwmgUtyLOBQk74VIji6SnKibHwhKahzhgrKuQsl8lWT0++qoVyQqhtSEEsYIcRr23Z4tCHVBBPWBZzrIgTJmWqOVCvHBKw5eBl1ScQ7QasXf9X0ntDmy4a03RYz\u002FrkggZ1bJeOb7HUq42JmXHf93fY9dtg2H\u002FD+dBIsp4VFEBIulBArnoWmpKBiRwqfzX2gNqA07hMwYpMttUqSvCN21q4ByTN\u002FghNwVUsYEezcsWrBVf7dli2ZtMRrnaiz4QeCbzOnMmOVC\u002Fr89CWlUwh57KNgRwySVaG4z+TN6senltWbQqgWWxiCa+ufc13vMv7I+Q1MElA1yYPdQYdGlpL9tV2Le3drrbZkI8PcM0D\u002FrgUHZyuN2NVAHEBqqNUmUIBy10Ns8SquEx1qhQao32VumesaAODEtbBW1a2kFBsceFkniAXHTS5K6IUZYWRshCeOhcm1TZeseX0tDm\u002Fz5nUyf\u002FzweuP3nLpt8Hr\u002Fe9sjFK37\u002Fyz0kC\u002FKR8eHP5ilc2L3e4mprhM2M4p8XdHIljobvjjtlfXmnVtTPLryPnbD9tV0ecw2dzMOPh+5pI\u002F7oDj9+V7ICLZ2Bu24WT2pVF+dkperj5VFjpe8s3+D9RYXIwVroF7rGwhIdtR2AugpTqQADm3ooQm+qJgqYemxgaiDf4\u002FnuXgKyrVaOnH3Wa\u002F23t4v6bxB971W9Rlx4kohLv23YOrwQfH+C8cOKhbg7MrPaxtK0rljIKDb4vLWDOLfOmK\u002FYl9Gh4\u002Feaeq1\u002FZ9h675j27G+RN4r0N1J4PMe34D0jZ6kJTMjKpUKHOfhSo0S1UF6b6CQnigeBmr3iDYCKClOpAAdbUyEk9KySbJR1Nc3brWl5Liprz1PVeUNI\u002F2j3mjY9rJ9\u002F3nvCy4ypEvcjBz6a\u002FRIfetDTKWTu7omPWx+MS4ZOT5gXNmlsRS7CO\u002FBf14F6irWZrol03PiEZquPQtQE1ZFQtPahuWHGO1bVnp6qvmWNj408rh8UELgq98KH6SguUugE5wjFziAjR44YduwTuHR20bxR4VytWtXtlv391y7b56ecYe9rqcSHGIJbB+ZxB71HKDN\u002Ff96BgFG8tfBOLfvGApf0sxr4zSlOX4OEQhkky2pdmBAutOfpi0Y39gqeDUhdACmyYpjJX9k\u002FdfY\u002FnT+SKLeRVyErdxX2Po5gfK9fETIC5AMjMlVaihCaV\u002FXTyAKZSD4oTElClbQj0+3N93ys8Cniv\u002FYpvas7a5\u002F7gXrm7o37FZ9i\u002FsUFCcaRHJRmzU\u002FUfZS\u002FRsSRn4hxmyiCgDnci3CT3HzPXffmDHweMljN+OB\u002FV7d\u002FHaLQV99E1hbL6PLc+MYR1qeLWwyg85yAbPWff6jnc59uWAe5sGX905Injja4S3dg6DpcGfvrLi3c4tG1VNTn90OyqRM+fcNY5eHSRlVny5mW3urFKUCK7mbgDyPIW55UhAbuWyIIm4G\u002F3H9cifVvq4dWvn3qtjiYHqhrzaffXMUX+cuViAHxTGFuCcPLIWT3FdNc89P4hlcx7FJIksDo2ZgSsa6+8\u002FHvb2Z4edxm2v12+d09AfnAZusBu2q9KIzUM\u002FP34sNI6JOrhyTaZo31\u002FC1mz\u002Fy8fDcWDrqnnaLF0hy9ocoD05JCTzFAo5WWUT1UwMWZ02f9GxS6sXmjRwEOj9UhsVckvQtLWyRK7SUSXJQq5Cx6b11SUqfbcezrfvRj\u002FVIf81xp65d\u002F12YiwhPSciIJJItEKeh0Zjfbb1H7cesDUV4HqWfayGltnNVh28yXOBfFvL4TBr5sCNQ8Bm75bTutf59sQN53d+kVfLRklbT96buv7ikF515rpnf+4idxX0i6oJybqdGKsCyRIAk2QOUGkOCUmEgEgOICz7WLFpdy1373ZDPwQdB7\u002FP9Eub8fng9xbX6jlBJJFA79ZvTG89Zj7K7H5R6D9unkj6fr0ZIxRXYfZX\u002F1OXqMxiR09fj7Bg\u002FNcYS2\u002FXnD9y6cHdTSHHIpPiiROu\u002FeuoGNbkagibyqZ+Z2JyKx+LSN1xMw3sC44QOHMv5yeKc5dCwlNsP3H7lOVnejaxYWH86wJXDq5YMzeoZdGyjgU3QwtHtOYuB+qivO96wmvLDvesV37jpHYk88P91Idrgw\u002FR2f3XL9BNOhty\u002F\u002FaCP3+GuvkV0YlczJAZGRm5SZhDQpIaCXMAoW6x8uyhxMcSDx2zeAMPENf2oVM2B15ybsF8a2ks\u002F3JnWFTcO\u002FPkXwtNSYiLTUzh1i3qfpzQX\u002FHtrtiUtA61bVFGsnHbnh1B10g2rmIeEnYbI3eT0yyNDQG5CUkpKglJzMJ\u002FIhriP8jYpIy0c9E349NSTtwNwwu7woJM9Qy0Je0HoztJZyI\u002FXReABXUErX\u002Fz8W4vdSBhBauukzsOXQ2Hbj5+PZFJFa7WrGLy9aEICFzOdVMVt02GfTaV67tBLImhLtewQ9rWYvvq3v2F3KZySKJSEuns1dgo0dnAO9fobHGTFvrRjNznw\u002FkJYXgOZSQo6xZLj+3goUPU6OREXl7EtX3oudvTuHZ1hLEpaTs\u002Fm0rkz9Bb8bFx8akZSCCnWMQi8T8SVMfGYtOSqTATtV2\u002FnSSXpKOd9YP4h441rBGCPV\u002F7tHG0IyLMEsEsNP7jeuTPv\u002F9JUhP8BxlLt031DcMTYqJSEmEvScA41ur5ufVs6jXqhWkzf+v85spP1wWowLIWkCTUHPIXX2MfBS51Y1I9ei4C9notPmpuZjztNUcmVb+pHYd0b\u002FBt1pIY3tJaptYhHaqgw7aW5FMhOqtSo7OQtugzjMqgJhFBY0000dFKGX0NgR8gamhcFPo8ffyg1UOnVH6AdVCLXOh6\u002FnL2L3uFht9EEnpb3nxaVapY1caaSTUmNj70VjTKlYz0a1fP5ipqwMrMBAkcVnUfsz3aNIbeF69k20StYPw3GSv6LOgqQiTi+bFkIq4JVs1z37zRA81p606rMMXvT0CSUMaWUDlESCR\u002F7DsbCzPbO1pwDevywdGetc2Dv+jGZMtKmEl1TFd7KHp\u002FvQfU\u002FfbAZfvZgZGJGWsntLNtWdvZ9yzzM214KuimgNAUnS0m0ooZMsenI8QozCEkSXvIIqIOhMUESKtuWfhB84euXlYVZ+YUXRaSe1H3icDJW5EPiAjEZP3fbsyiA3u0j01JAzB57oQ3vvAZJxQIYxKTp4waqC5B2KRBbcKjZy8TaoL\u002FMmNz95\u002Fn99O1c5o\u002FP+i0\u002F5tx9\u002FaMzxPxB971H91MytTbPNf13qbBeeLq2tfY8PRsbokpZleuYTlM2vWRK4fGNA8Ja+Pp605C0coGEtRlHo4Muzn862BW2vvHNpFik7\u002F4VV7bo6wt6CwzjOad1cp+jlVuIZLqHNCq6qcqizcXodDED1o9dFGqgPD85esi9\u002FodeXa1qWJBMiwqbs+hQPtq1pUsLSAzkm9\u002FPEAcCXFgaWa8P+AUW9aqNtYkVahqU4U40zKhJni+GItHxPPbFCJ\u002F0ojkUwFzbM308wTXrcu2X7CuYQQb81RAePFqpBQW7fu2\u002FOMSLp8ea1fPiMkTm1CUBTDz7XF9q0U\u002FhlT12v71IfkXKpiHf5jcee+ByySb2Jn1alt16oFbGk6zufsiOlscpFWfMAsXZ+LN3eBikhTRD6xaYxKffNoUoortKNtaGsxal8UwLB23aL04PW77ggPJz\u002Fcc59wYBRXyvGjlEggF5mRCTfDcMRan8Pz+uHtNc9JSJE\u002FsDgwPPnFr+6yeeeYK4eaTkVIda7iHMtRdPLIVdIWN3PGwcfWb2vHx0k7Mw6yTvVadrzoz8FpUMrevvbo38Notv8hHdqoh3Uq8fDdRWCtESGd1O8OINjBDFh2yqfQnTJCTxfZX+KFwDx36LV2zFVJxvMScCVE7Nm9gaWbMapmXqUlFU\u002Fai5KImDpPdurULuZ8AjeEw51KiT7GJKXtPXWK7K5LqIXbUkwXHn0fG4hGeH6RdefYQca3AaRPrWIG+nxyR6lWduvaUSOYZsi\u002FlopUqvtx9yamhZZsm9g\u002FSJa81x1gqcyA8vLM9WXVtTOZ4tpesTSKj074JuIVEEPX8rUSXhvKS6diVWISFBp2FtIUbrLkr1atQDhgbGRQRGAEGxia5qygmCX7goRfOD1sOn4VXn80YHRMVfTcynusZ0ch7UfLCmN2pSHKpwzTr1sOZqx0h2br\u002FGK82EYfwYrsrkoULn1PG4iye34UHd7QiLXSdkvXhB4oDblYBR74FALUWtcwJ911PcGpelwmWuGRp066KPnOsYf8NzLcsj53f+cXW0pAss6xfpWmeVeTy3SRbM33J0uR2bCpZRQGdLeRgNa3Q+fMgJn8Buw+Ptf9svw4hzKrCvbeTitLNp5YVftDqoWOT+XPKoG4nv57Z6kXH61FxvG3fXbCaOZMscSXLxLty2nDUWD+fzfooP1c7UtYfNr1i\u002FW9pZuzZv4solZXzr4D5+V\u002Fp\u002FBPPL2MlSeL5Qdq5gTvy98+\u002FctYfDG\u002FX3fHYlwMEOOwtGD\u002F4uEqZ\u002F\u002Fy\u002FCYmpNcwqZJuLjer50ov3\u002FAZwqeO17Ldvr6SwPA7xcZZik4VCRWOZqA8Ss77xZ1ohLT5eyIsS0llIq\u002FlgtTXT9+lQVUp6dDsmlclfgPiZ6+Y6hDCrCqlOMq3Qs0kxfioTP\u002FDQ8QMLWg39yez69uA+0BV97mChZRi8lSQiJBEC5lWxueV2hyQc9uwrH16w6SUJ4GoPl1YbPnknM+Vfb6XIGHkBxc0tOprguWascJCjhRZfZ7t254H38gANMd7vuKSXEVfOWK7IzOh24iM5kvUXEkKJtRPa8cL26VqDU+KK\u002F9CZ\u002FIcpGYSVzQwIpbRHhpUqyRFd\u002FK1nqUVn57rXD57VKtC7eUkifkEncyNddDV\u002FG4K0Wy9revqIJTFPEuEOlpTiCNgAABAASURBVMXt8Y0fs3clCT9ZBr\u002F70UriHZs3IIyNSyCJULVyRihgZWYSFHJ1wnw\u002FkRShuCvinlYknxo+14xNykzvX7fZ4Mbt83NT+hOKySrt7Y2i0\u002FWX7A17OrJ+\u002F4V1L8XCrss\u002FudaztvnVq3dI6v1NIIUk\u002FENQs2wKnQ6TP\u002FKWmPXrqvJ\u002FwBObXMPCSG5AdLJZ1lJZLlaEv3R25Asde9R+USsbnJlxfF2SKG660n1c8WLl6gU8d3TyAxen9e2rMoXa2crfaWbRG3X77udbfhcnTMzGFOSUWHzKgmTlShWRqID+g6ybW3UJ8S7tmhJqgueXsTw26JrfCL4dldh0+HeGnT9T\u002F6D\u002Fqnnuj3cN0wib5B98ebzJg43uogspPAn37i8cv5rKYRIjkjOnXb9eKjfliPzj91mf\u002FZ697Yqz71m2rL2cZAKv+\u002F0GB1Et61gIGndwlAcHRgoNOgtdW1SVL+s1NBKZmMEeu1Sg4Se9NOxIDjVcAV3HNe+aQ15wUnV6xEGxuam8aLK0MKeIvOg1kpOh1yLEByoa1XdAfvFKuFgwN65TQ1U25PqdUxfD4bBK8vupkP1\u002FhqDf\u002FEVHQk3wnDKWx1YAXXHcK+\u002FvDI55uGhEy\u002FVHb3l9uHXLwcvrdwYRagsbW0vp4i2IKh8L62W8v\u002FkKxjdOahf4hfyfU762+DTJeftuz9scOqpV5bQVXZjNGK9r9t9iqcwx1YpfLkl2Zg1qyXf0aBYOdFZbul6LSq46+5jXtmt5odiFvLx4UxSuswWXwhVa0fW3U38xT7Jf\u002Fd8vR7DM\u002FSpJWJf8MElcrobeiv498Axbm37Tv+I8Gc2OTeXvWi3dcpCrHYoM6tt1\u002F7EgIqD1mPlhUXEQXiVBh3ugxcNfYdJGQRM8j4zlsTGC85tdhdegq1cLq\u002FdHuDjVs4a0Hh\u002Fu91wQQJgTvqc9CgS3O2xlP932F\u002FTb\u002FG67vQcuM51SBcx8vLTT4uGNiPeskhq8tNPq0U3RuRaV7LwyuIZj5Q\u002F71yf+bUgKxz+Vs\u002FazaBYOM9r01mp2pd56C0\u002FJdRlWkEoFphW8Nl\u002FTOWmTMtM7VKur1ezKJpN7GjaurGYlSWLXSlKOJCazuEVuaWbMZOvZqSmHvWDnZ1MrWVpMcm1HHKx593WoyNaXUmgSUoTltEpCErp6j\u002FHApoYoXsayDUtIlSKTpbsPpdsJT0ASOUBBw4bqSo3HBl2fOoLfc23st+8uC+PgS7FLvdpc3Tkib2zof7VgrH3NZ3j7b\u002FeGMXMO6tZg2muO89acGr06iDUnPfJ+pc79ZV04cGa7SBKdenNPcNS0Z9yLsHfypksI3+4pr7KIFA6TWvSoYWapedkndNW8TNoj2qwRNLepa9Ly3KGrtnvXkYNcj276FHw2axxtVyXh4U8rfZADhOsWTjn5v4Vnf\u002FpSnCejTBwJWZSCkKipQBKoJ9ERyMzIFJECwmJhLFSEkzfjpLsJUmyKlJ4uZWZKf\u002F\u002F9BCSRAxRgMpQuMepqQlf85TveZen4Fhw1bf64x+ShznVtTPKEkfQoOT6xZpW8c0URmXKWFZxn\u002FwoZFo5ovXhiOxa9Vacfnb7u5NaT925HJUJU5hPXJaedP\u002FyDW9mrs9tCYKbiXYF3\u002FTzq2nIlS4MKhZKhKwv4xb1raQLtOqE70kJXNkGa05WlL9zjZvXn3\u002F\u002FUEKyf9wc8USaORMOyKrUa1f71XZ883aVjxsJVGAgV4ST1lS8nASmvP8gFYHJqmsxtClI8L93CyEz1DVVQlWcEP3V2VSlD1FXz3JkYVZIcEfa0diO3Ow39ofXI78ScmUOBJGzsP2OXlJgqWdqw1GRDy7zKGnhUs8qLTjxkH+s05QhE9Vp1\u002Fmxsmt\u002FYJhFz5bcDdGVn6+PhyK0PRp4KVU+JqJTpbLHPrpLUq445l0B0ShP49akt37iqmvjUSKFIixMEhHlB14I3QUJThMyfbk3r9h8377fjQdv2HtUdnm7q2x8PjJ6\u002Fxq1bQT9joDPGQjYmVbgKA6Gi6LyGIfqAghSHt+n\u002FvlPR0EgONRtjM6Au1HYEq5fNHae\u002FHmvPcRS8a2nv4PuZ0HLo58dzw3nKjuP3MwKXut1b2JF1o9OUI76\u002FhDWoZsaulXMmqBv4cQdwb23Pe\u002FOd4eflu4lMtoKuMCF3vTkkSRlpjE56CtSzZnUaVAJ0pUc+\u002Feqq11twnA7WsNLyslVL0jqYW6m3ISnrAk9zuoqyW77yGe3RixsXyFOSoEZ2wm49nEUz8gx1w1jWwJCNCiAeYaFBcXjLUhk+FNoIz8y5et16ljb96jXHyKgmnXhsuqUrZlMy5A85cBTcuokdR4XQ8tsrKU9wI\u002F1bcCVl2quN0zZ6cM7E4jbtiy6jethNXX\u002FR8O3f2Mpyc2NiUKFBLYs6VU2j4lNZGFedGQil94Yl\u002FDC1pSZ0pRnNrGs6Wti0rVYHQNq+deRrvU87DzLL\u002Fl+7UHk6WCAw\u002Fz9dL7eGYYVXN4TQbM2R28bTJRqTlkdfydAYh2ATb\u002FDc2QRpS1fKcojQ+6U2MKfkwWqcBhSAojKW+ZCpNT0j39VvAXXnlwVv4T+TbX4KBchtTStxGNi4Sg3xnD5o64byjDa9tZpwKPJUwMClrjU5Uqraw49Fb\u002FCnrzxe3uUJlsr\u002FfzFJNq48fmGNCFMr8yoXOWsuxrMYrjfhtypDfq46ch9E5XQUNU6POYsaqNmPJ9JN9madazZkqS86Tsjsih2twPtCXqxqfoCkphkZm6YVbselMjNrDUk6eU3+NF8B\u002FeLVDF1xiLWJmYhDVzxTQJFnMatIjIWukVnfA4Njuu08BjMfyWfL2poVzFSFkIQ40NaOJvpsdLlWZVV8de1rnBVpUgQdNOFt2uJOUHfXu42ZTgEL4+BZrVgYsxvU\u002FC5H9CtHqNXsSnsATaL24A9alV3MarVkqLx8oLV5YkizrvhhYAP542vtar1IvG+j9v89utL3wjNWRVesqKO8mkn1uLqOJnFIywq5cDNtQfZ1msdyt4+zA2fC2lrlVQJPKMt0CrBDUlsjOtSn9jIO8wL3v+I9hVfxiYiLkOR\u002FDGr0elrP2O1wFSG0oCu7TdV\u002FLSmYaWAg6elJDxIS09OTTU0khMyT6BMhBOgTkiQCiFMEEAFIABFARAALkJbqAHIB4kDElVDxwHPlAY0YCz36j1tftdZ0u7qz6nRbGB8bt+9EeO0W02q3myGHL\u002FmkpsoU3XMgqFnPeU41P6zXwmfG\u002FG3mZtIrb\u002FiO915tbCQzOSgkvLb9u4QkPcZ8WfslH\u002Fvm09r3XbhpW6BFJemLdXtqY\u002FAlnyHjV8rxuu+h0Kb3PKqwazrtsw0BhtbvnQ+VP1LPW8Ow8YxPvvz5uXpOSmcVDwgPaMTYPQeDdqw689P3bwUETJk0uFU5Y4vklHTpesrSmX12fTd210pPIyOTkJAIT7ev2je1Dzjr7b9iaLtW9aggJSMzPuvLKMRlPMz+ZmBiYlrb+taUdapfdcpb\u002Fheuxk0Z4+rWS\u002F7I3leLhrh1fWHzD2OGuzpF3U\u002F1X+yxec2IoYNcpJqmE+Zsx8iaTUek6LSxI3sSV6B44HnzgEaMVTmlYzP7SSO7iy9aI3SsW61JIwfAtOnrd0iqXXn5ouEOdexduzcFWdcfaKnDWJWoamXWub3DqKGdkdyPjjU0kKpam9mY6llZmGGhu0uDRvVtpfRHLu0cXdo2YCG9eembRzZdXL8zaM68Q37LX+WoloIKSs4DSk1lwwMaMda1W9NOgxv1f3ltv1Grj56LYLMqN95Sv++g5bUrv8MSl2RoeEzjBtZQl+Oi9HT5k4kIC0DwlXtTZ28b6b2x8csNmr\u002FooP6BSiyQTElIoHhy+iOSGITDjV+293x7o0Nz6+GD5G\u002F3k6ugDHqAPVQOlMFGFlOTSqDjGjGWI7jD34376deRF8Lvu7y6POpB1pVObMbSTwbs+mOy74fynaeZmWFMQvaPnmjojnvRiVHHYtZ8OYop9KlF0tKlRT7u0u306aM60p6n6peiQo7HpkqWYpOKu2r6mJCa\u002FX0PLvw4lVSBJGeHdx9KKKBW3C0pYfv0iH7RO\u002Fp4M07+sK16x5Egj0zWZd81YiyHPTjCrWfTLz7ykK4\u002FuBERQxK0a9eYlW3jxvbEXdrXizr\u002FgN0sp8Qc\u002F3LSq68v2VQ2vRQeDdkqmkqh1+5KUoqFSQXmT\u002FSd6ldd9\u002Flwps3JMzYaGkj6epKZofw5nfzYy0xbxVr+DoptFTOKlzWoPznGqOqxiQgSoHp4Za3xhW4PvWY4Mi7pZmyKlJkpf9kDa9zMqUCSZ0cWCqihTBEKIn92QfshKg+UHtEvekcf6Y6q10RIAuSpaRI6DACITSmERUF5TQp\u002Ftnp\u002FuaY+HBeziJWc5L1rVqmUN8euaufq+8qbX8bGJU\u002FwdJWsDF36fPGq50pOgD9Zto197MzJfaKO3ezgtrDPkJVT3t7SdqCTY32Z3jEJybEJ8i8zMG2e2Bq8YXNg4Klw3y3noi7F+67aI1bdD\u002F8uL8X867+Ne5SUAOezqi5DAc+AJ1HAk8v98Bi1FOGpl6FuaNkUGk8X6DXDkaL0ERApACgAFNjjUJDiGCH5zIE3DvSDhLCRHoGCuiDJHwcUOhCbUjx9xkzBRQrI1Yix747u8dk7nTgZem9Ul+CfpxroSzXtbecs6z\u002F2zQ7DBrUd4NrMwMAE4dUTsxfNc2tU18a9d9NhQ7ulpEqtmzkEXllMEqH\u002Fd54\u002F+k+k0fRz+rjunh7OzL3OrRz8d0zIyHjE4fOiST0W+fa3tpB\u002FFwedzu0aLvrc3cSgAnHRgUpWlt5LBtRxqCqSpR4y4HjL8gzoFI8EPLVJ6ADUKPLsjlqGLI2nC\u002FQF0B1tQSmKYwRT2pYtRX2YdiNWUr2kCtESOk4pxgwjh\u002FFDXFtoxNgaNmYcES+Y6T7sdZfK5mb42t7WYuyY3iQFWMoi5I6HJGreY11RgGm8TYl8MMEVIafH6CAkHOzuLJJJyRIRSnVu34BQAAXQ0smBJDZFlyhI1ViuVdNWSEoxxNdMEQw4WiWeQSEaQ0G6iZFnaNTScaYIhiyNL0SXcxTBCKYwiNkcWWUwyROHabQZFLF5WGDk8Oh5BWhrSiPGCqOwCwZSE0lC4iqQVAnV1YQQCUCZpABxoB4nqYKQM5qRCMtCQhxJ0tO\u002Fpi\u002FUiyvEyyyKaB5+L3odGGHUFvqNW\u002FQGaG6BjjPI0KfNhDqBMIVZjOvEYHEY4YUiPyCdft2FdtJ3XgHavq81ZSyN5jCJakod8LYU28DAwsu6bQBPjk4xanGybi3r0JroOE3VoU2VKcziVapQScpOhIfCC5oHRCN13ips8r5m9tbcsqaM1dxicWviO5yobS060ed1yMDCyzqxlsMIZiFt2Ry1tKr4Oi78QPepgopEsoyEjDToWqyNoePpGfLFmIa1aMrYVPn72xraLF610prqGUy8DvFv8XUP44xaRknxVVEIy7SHVtG2QpTVqghVUBHVaVWqWJWjsz9WW6yVyIfJkJbzga8bAAAQAElEQVQBpkk1mjI2hy2Omrh3BURUWcS5iUUIuKFRxUkKqEtQpiAhWRaVJEKKIAFCiIQ4EElVLpKSB95kMDGkirtqquClXqZGLe2hVcXdcWGfilhoiHiphyxWM3XxA0aadISOM8A0ee6FZCxL0xGT1r\u002Fns\u002FVBQiKMok2EqanJ3KZyH0tWwInLh49dRgHMmL+NEAiJSEZExkFgQpI9Bn0piiDBDkKUP1m8nTiW8RrJ08HhpUVa\u002FIg38SmNKRmUzKtdk74wajVR06EOfi75SnO3n3c08x6NyZ1VTBLq4uX4VOOFYSzMOXgkaMfm8+u\u002FPX76TBhJqoHD9Xos9PUL4Or174yMQ4cvIIyNf3jx2l2\u002Fdcfux8QCbnER+i0LMDQoV93KIvRKhHPbj3488JdLsxqxCSke3X03bQvE2qOkhPWLjvguPPLzz0fhcEJS4vrlR2NiEihbKoA\u002FeFNVNS2kVaqkKoKQLJK8aABxASTqIAtNQnUhcSToE5JLkhFDWLpIfyQxaku+DVTKW7Lk61WvMT5VXqyqS0ogzo6Ps5KCKyoMYw0NJP\u002FNgW4eTbxGtN++808qYJD9b3uAFBy3y3\u002F04rnuq78YPcvbnSvWjSuGjx3aSbqd\u002FsG019avGF2nhoV7v5bSw6QhA1qbmUprv5fLHtgy+YOpA370H9d3ZJspvnvZK2JQqmHQqV8Dr4X7sj\u002FDXElPFpbGX5jDy4ia4RKMAteuRog3C3GAnFwiew4EkUWcdQfLBOIsNFgaoKAOcjd8H4CaSijiFEH5QWQkds5eCN\u002F7x+XbUYlHz0WQqw4kO\u002FZl\u002F68QyQ+TinVk53hVqTejWOO8H6m6WKso2Lj80B8XrFIsuXSc8V\u002FwM9WUsUb\u002F\u002FDeojDNG0pFNF\u002Fu7Nu\u002Fa+cVd2y9BKhNj6WjgJcnJonUzh7h4+Ys7jHLuTv\u002F5PqzcvZRU+UOnySnpJOKSH6WlS3+eu962W+0aNmbc1mZkSl06vwDn78TEoQDJp47vJd1M+mbLUZN\u002Ff\u002FCfXskKOv0bHxt3PjQS0DUME1Eh+FJE3EN55R8eFgGj4GHgmRsLVx4gQhLAQHxS0VQ6HBh6NSL22OnL3Qctmzxjo\u002FfHOzZtPbZm42EMGhtJ7iO\u002FBIPHrRw9ef00nx1EAJKZC7byvsMCan37fHX64j1egiGXbl08f\u002FWjr\u002Fbt+Dnrf9MgT5Ig6tf\u002FO\u002FrpV79+svoIEZKvv7tp5foDWZm6Dxi17Ed0b1czi1Rd8MDVzEwhtUplglW1NTZNFc0joiljVUWZTA78dp6kiWnWD+9kPDoWIL\u002Fy41MybUz19DWeC6E0RgwN9OAqkVxIqWVvNcenq+\u002FsX+\u002FeiZFMn\u002FzPMwzuf1M4V1HtBedvJDjV\u002F9ip7afzlu6kdPdhfnKy51IkLs0\u002FEv11Gbam75urXDxWTVu0Jyopk0hfz9V9X\u002F6cXAi50j\u002FglyMhi1fsZ+Vvamwwc3IflvrOres2b2CNx3hbrV423KV9vTo1ratamdEdImwfkMyZNhBXwHzngUslk3LTFu7YFRA+7fP9K7ac9tv4p++Wc5CTJoHI+4kpyalEwN3I+P6vf1PNymTSyO4kiwNJmaWwLFR1hPfyffmD5ypByUV4VbE6Lbn6\u002Fl0THWeqK+BtpSljIQm2MA4nf9obJNUw8Oi+HEiV9L7bLROY8Rd1ibkqmRlDAOXcMDHO5h6jvK5dpSOnbqKDPrN08F93MFvROPs\u002FVn2Y8mj4sN42TSp\u002FuPhnyejJmwDGUkS36NjMfs6yl20aVvry4zexfDPAJy3zCyk+c5Fv\u002F1vxqwf0kX\u002Fx+d6xefcvL0q4tGDzimFt61vfP79Axv3PBrnJH5CuXcvGoYZlx2bVjh8PCQ+LnTZv2zc\u002FX5j20e4Nu86zzsGmTWWzb7aeJFLVWv7uUZWatveiE7f9HGRkKH\u002FlpWljh8CtU3ZtGR91\u002FsEu\u002F9HEof2iWX2IjHlD\u002FjIwMyp0NTYxwoJNJaOzl6Ohd\u002FWqFnM\u002F+5m1MULdghHDZlK3NrW1lpkp0QxtSxVdXyevqqI0g\u002FdFAZepmjKWFjBXwJbLN+JYEi+a53Yr\u002FgtAhOSFq3HDhnaTYjP6vbWCbRjbPLZq8JBSKlCWyYT1niQZh167y9Q6ZkR36crDQaNXUmTegu3rFx3xHufMyFYVYTQvmu52ZOdllsdCSGdM9US0GENeT0BUwJuFVxV9p0dV6nibN\u002FPxGLXuxLEbVZrMqNJg2ppvA8hibLl2bdCobrX2zi861q3mNbRNyN0Ez1Gu73n3GTCgg1jno\u002FPeqC5WNqbCbLm0h46OtmPf7IBPkOCrTxb9MH\u002FZ7r4eL4z03ujc59MXHar8fPDCm2NXiYU6OgDSXgi\u002FvysgnKnbb3H\u002FaraVEBYHChgxxVFdnjZ51iXfDN4Rpf6qYrzx1sjTJwi1YCxUYXQyh9i0t3JxaSIXLi8RIYmwQS2LzQfGm5kZes7axjaPXAEWzyiIOFvBJWt+azvQ8cv1R8Juxzm3cqBIWnomRbYdusIs9+7EAYxsWdmpGiHxl7s2dRvSzKG5NXaQAKN\u002FdtTESwC8WaiFltDTRfPcWPkH\u002FDg+YPc7\u002Fos9pOspjRvakcXL6PCxcE7FPadu3r33DJOng5VJ3PWI+zcjH0ZGcfSNAldfbPVjopLIxWBoaOTlkFusfmPi5E0yvOVwDs6z0GWubuxQmQgr54nDO7HPR7+Hc73aNa3\u002Ft\u002Fdi+OUYBzvzh0lpp4NuhIZFfTCxtwl7aDR0CkYM40ZlkhcKXVAl1SPIgUpCHKiSqghCBo8qmV9EXY0G0Iz8NItJrv6OoDEFd1y9DSgDlUQ9TseBKitHBM3cuQyqHGqqpBaMhSqssFkEBh\u002Fwsbe1YJBhlwhJhEnJUuf2DXZsmBhxeN65fT7DXndBGQWXtg1QQI24Qx174ugc2zUdiarI9d\u002Fn\u002FbFj+sS3e2MToMYSFAXiwG\u002FJcPSxgwW9CpJq9pN0+sfCzBB7+RmnGbRH\u002FoE4Sdpx6K8KpubzPt\u002FjvcSVkzaycPrh386G346dM64DR+Wse8NvJaSlP+ZoDZuNG9tDyx5vfFHFSv5GPldfTxb5qZkcREHm63fjtu86ZmhQztymsqGBvIrIipS7HHqXw2GMjJ+\u002FZ+2WP+UqvLssm+basXXdxo62vmtOZKYUy6dyRKfoF2A8cZEuDthIAtojQDwiMo72E0FCSBIQIakCFhByck5EJSSCWnp6sgBx6MGBE2pEABKagVpJIuVvefdO1YB+7d69h5C4gKoldORBZCQtR46QkCQgokqiQ5LwzKk\u002FARGyBIQcCd3EsX8eky81SQqgw\u002FqC2Z5IbmjBWEYzFnEiVCQUtoiokkQAcqglIqo4asQJkQsQRyLivE0pAoGRALKQE6riJFGgG2bZu2BydAm8ExIayXkSR8TCLhIp45GIE+JilseGBtJa36G+s3\u002FlGplV65QxruzqcTpt85kxoH+nurXq2F2\u002Fncj9c6dWNRvVt2XFMWRAa2bpyuZm360ay+20bEpfX0rNtKxUsTwRIz1OpIyMTNi9O1YzM7Mw8d1w7Ejg9ZDwB75LD6LcolH2Vwv9Ph64c83ohg7Wpy\u002Fc+eXQBXAuNE4yl98yqOkW9B3mRETGCcTEJXJVzsU7Y0tIeBCiRtwyauKaVd8eZmAQJ9yw8eCipT8RQQGJCIkEBJz3eHuDSBIK4NLJM74bMXkD4EJr0OiVb01Y6dF\u002Fpdd760e\u002Fs5rqGAM0RiiXTMijjLwVejdCxqWQC6M8XiEUSUJVG5KTk53qV\u002F3998N0DdDfsaMGb1i\u002FmghJSE6u5+sDiLAA+mbNKkDE1ET+EW+MIIfD4NSff+78\u002Fpv+PTsQF7h2NQILsk4+nwvWgrFYqWIsqZ4WyRIGxC74h+FztUdTwZ6DQT8duda4mvlXa59cltg0qayvLx+D4UFG6oz5215580suYNhqer\u002FXYdfey816znvPZyubdp5EUFBE0LUHf1294zZsuVvfF9u0rD1t5A8ngu8e\u002FP0863\u002FaUd3KYtTQzp2dHdm+SneS3fu1HDyw\u002FXBXJ3NTM+zHx8QeC7oHXb0HNfOe+JJb1\u002FpLPxngtyNo98GL3BhRnNclITsIJmoOnICVWXmYj7A4kJmR7NzzE+cWc9hRO7nMlyzNPYd\u002F49TtE+cu853rTz1\u002FMZw286piPgz58+6Avu254YNgDx9m\u002F9AXERRAq1fm2bn4VG3vw\u002FqflUX1Dj4kEW7dFYjTDgRcpjsNa5oDjjbaNLa1NDeWqpvwOqtevTKeKfnBBi1bN6kv0KdLW3xLKJKEkBkJLf919zYibZq3gLqPkqLT4qPNzOQzBTqO3MTEJPjKPZeXul0IOvda3wGBAb+BIa+9PnjAgAeRkbglNuo2ZgVmTp1gZ19bxAknjX4d2mMkP2jHWMaNQcluI1Xt5uFVMlKldBxx69k0MtDnr73efgvls2Kss59hAf\u002F6q85M77zpWRIj9OjXMvDErNVfjPaePCD4+GxOxRBy1MQseud+Ctc2jF12nt5eXaWUlOCbH3Pqe\u002F1eCvMnarxuWEKzGw84dnXR5+7EWecv9BnIOp\u002F3es1a9o3q23Iy\u002FMHUAS\u002FUqw6rh3k4B\u002F88taNzw5Yt6lBcoFmj6s0cLZo1tgOOdWzGvPqCnrGpyNJtqKdvEhww83rEZ31dHDiyvn5tCR1n\u002F+y\u002FYmhE7OomjRyojtHpMeW7MWNaMK861ZziVPPDerbTuZHasfeic39fxiU6HH37f+QevHX8HM+28hHAhlEBG0ZZmZtkZK1fuAnjzLxufXuzmvY1qlepUK0mGwopKR1hRVubhKREnMaDwE6JwdbO8WpkEmjRqv2azb8Q2f3bCWr\u002Fad8fxMmFTmFXQsePfGv+4q+YV+vZmtaqbgN+\u002FfnHJQtmjR8xhIXD7euhaWkJ77w3voq1Xb8Br9rXrgNefqU3OphS4eTJoJPnr4Aff95HCOYu+FTk0nHW5yKeI9SOsRQuyjRLb8WDxI46EOaAeq6I04dimmCF\u002Fdxhapp87yLkkHbBTPfB7s5QFw4DFrovd226ZN7Alk4OJNnDr\u002Ft8OLno1K1nD\u002FFQIAsFIhTHjlDbv2WiapOPRGTRO4QUZ2vg2r3pBxNciVAQoUVFM9XKcNU890kju\u002FN+Adz68H7hHYplnYP2YJM1KufSrj2b8ZquXc2Cl5Gn29ov1u0hyaNkKcsZfrpkOH5Mz8AriwOvzOMlNcbDya1XowNbJot+cfnnvzlw1tI9e\u002F4IY9Ph63cIsObHOK85bB79\u002Fdz2PecIr9+IunTyr3vRicOHtLt64dqVs5duRMQwKtAsSdAvJsCXWr8QFXX3pZc6M1u2aNXmvRkfsXBlXmVZwaT6am\u002F51+1jY2P\u002F9\u002F330EzAuVPXse+8v3jZSlq7dvUaJuQvlixv2tT+7RFDnZq1Aq8PGUoWoFOWNjV4HXz\u002F407U1GFlW9VngW+261DNC1ozliFimc\u002FamKbQYUBEVRdJ+gnktcShoAcJicQFVGrsmpCrgxlVZYEISVsz\u002Fi1NQCEVwWgH9FfiJgAAEABJREFUbmVuREhIkiziCIkgEXFVBAUBcsVnwkRSPSSL4kiIUJwISeL0nXgJg0o5EktLz\u002FTyaLn0q1\u002FZg7EA3rzztP+Okb5+AZyT0Z7e3V7s5FovNv6hlYXZm2NX3Y+O5Vi7nIERa1qu6Gg8OoANwiud6nEMzhzb2bk+sKlihByg04xVQ6Pq5PJecLQzvxeTeD8mNjYhpYqVZef2DgwM1EoSEBIKObt0Ad+tXU7H161aHnr5AjMq8yrLCjjsMWQkMzCtyqhgijKROvUdWRXb1bS3qWHLs\u002Ft48SJm5n5uA+fOnD9u0rQ\u002FAwPAh1OnoTl\u002F7gflH2dwcvFqf1eXl7rCdmZv5PcS0gGsbtPemWGDJD9ozVgMmRtJrOWIqAAtQXjW5\u002FhOB4fzJEiSS8iTnr1wG\u002Fjkqz2LV+zn8RMXiIiMQwEmsy9a\u002FvW+b7YcFSDOigi5oDSjh4tZ3hQYVFAiHpDPS79bPnLb2olcs3NPvufQ5YmzNsOufr2aXj++gLmRV8moIS5dW9tz9M2wdu\u002FdtK\u002FnaqbNnM1Lflyx\u002FN8WNtaGBuXIsqxkCoioUKe2DWBHgCT0VoKhgR47WOJhN6MzMvi3pAEhWf1+8fW6wcNGzZ7x\u002FqEDgewzWdCOe2c8cpiWmSnNmD2zXoOGtMzG2qSfu8ek8WOJg0cZ2dt4SNuw8Ys7d2w1r2hYrarVmVPHQPi1UBa9L7zQ6O9y+iinpErM27fvRutxeilJ74zzArBajHkU8kNhGIutGuYE2WDC5KX7utfKb7ef7DvOn3uO10Z\u002FCW9hI9WfDApr16oeR6ZuXV\u002FwWzho5OttiIO09Me8lSnI4c3h45fMLEyyzUkScUg7Y\u002F42Zl2EBvqS7ZNMBKUM0a9CNAJviLIiom4BOW5EQpgDOV6O6NyOSkx\u002FcoyNQPeQ35JGstNfrGfBJZZH9+VsPmd5u6elyy9rRi1Vwk\u002F5F2olKTlFmuDpyh0y50\u002FI\u002F4XYjC17Ly5fdyjgz\u002FCopExWyCDqUrzQYQqd9tHuwJPXpvnseJgid4mTJwhMKBQIjeThzb8lBCYbQcuu3Z1hI6R6uferTH10HDm5tIOOEwI6PmvOR0Ri47K5ShzwBFlCQ3WvSVNf6dsfyaA3PRMT4ye8NxUI73HEhfz2zWuEACaDJk1fFFUgMc6HmvmIKfE0sEzluTL4eE4sihbOeWPudHcHKxPuObixeGfWZm4FqB6iWlmZ7zj0lzoCz9xw79eylr0VJ6hjRnbv3K6hOlo3rQOlebtzWoj9avLPoT6tNbrOZx1hZip\u002Fz56pHjphnghPgi7zMkpNzX5CNA8huU8FmgxQVhyELC6ICLMUJAubXGlQxfR5W4kA31V7CN2GfYky64vkh0kQFUQmZti1mLvnYBBxASzoHOxjaR5Vz1u2x\u002FfL3xu\u002FbB9y4d7MBVtpJ3WRRagOXisBO71r1+A+S55LRRZPf\u002FOB8d+v8frRf9yoN51ZFRPZsnrcrt0TXFyaMHCphSu0jz50d2hgJYoQcj7PuppIqYCuAej0\u002FrvTdm7bzOqX4yKmPg6TkPOkcrSqmr3j3t8PMtmq5OiweB4\u002F8q3la78hwqYXzjNpBx45NG7ECJiPgrmZtHjhJxwRo7b7R\u002FnYGW5Pnj51qOdQcjHFMCPME4VnLMOomrn830yy0P3iI486NeTvu3ZuXY\u002FFDNuY6aM67tl3jurr1rNvknW0mBiXrAJPxbmVAycrPDMK0rI7N26rEBcVXcHUnKUX46CGOZnFjh37gl7o5dvutS+9pn9HZf1GrSbJXQ5o5brw10NB0PKTxdsPH7tMk\u002Fp2WBZwPBRJ3MNEu9YzZKEehZ6OOzFxXGwSHj8ewqxlaJBdhJHd\u002FEWH0PCYGfO3Za8Pw2M4MWbgnjh2Qyit3nzMzvZDULX6VCn5cX93f7u6s2T0WKzz+ZYnS9fa913IRQ4XTv6fD4aNu7aM\u002F\u002FPc9b4dFtjVeBfe8mRFw+Kz\u002Fu9CDkhHTFrfZ8hK35WBhlkLYHLpF+fhPGUxKUXdTyXCcrqlk4O9rfwJHHSAU+\u002FF4WGxRNi+9ndt3rqJHUtittBIGB40hkiJ4WZYaFXTcuxOd\u002F+0hb3o\u002Fj8C2WcSR4IcJouO88pOephIq0j2eqkbgNicGwkJEyyRNm3a1bOVT\u002FKXr\u002FuWJFvWLd\u002F5D+zdDeZv9N9InCNijK\u002F64lNyMW5evhxo1YiDzGQk+S0uypNXaOBNS0MJ\u002FzaqZ8tqnFmU+0aeCo+qeq0aYdejsEycTWloaCRrqqkTXAFHi5xhiCxCEHLp1i9HrqrjZkSkoYFUMnSlAa7dmrZpVvvElegJI+Wvwowc1GbSsHawhQsbDkjr2VvSu4TEFPZyvB29ZnVmQ06pGxEx0pXoRg2qy9NFefnlxcPIAZ6o9K8\u002FxqTkvVxtOUJcADXmIhYpRwMvccNBYw4HhnIG4zWiPfRGJy4xbcy0tmmZX9y7s\u002FjejYWE8dGfBQRMkW4mkatz8M7lLRxwdtb9k\u002FM4EmdjBs3gbfDNpf7feXI1xWMFrIw8PeSTEqYObps5i+L654PJ7jhENIkIaoA7sKUz+xBBLoREwOYNo+8dm3fvr0W8uDHVoFGtSlaW\u002FXs1ZZnGTg9nolOScGrkCItgV8j1cE6J6Xi7Ds5BoeFION3lhIkugBFe7\u002FTq40aEB\u002Ff+zI9e6TuAUm4Dh9I14P760OCbCSgj\u002FPOvcJbTvKdq1nHkkvbz5aso9eqgoWShgPE7iY8xThL7YNWGzeylJSnfz\u002FYVibHYFahoLO82OEXs1qkpjYNsXIizIRG5hLT1I99tizl8+moPc7KN2tUqHXBuUYvnrY5G9haV\u002F5mCKF7c4NXDPSfLtiaOttQl7k6k5MfOreuOGuJct549o2f4yN5Rx25euBrHip01HhzetTPQoWtdloI8Nta6zDw5cO1qxNkL8ocNsKlCxX++nCQklAXs5+F\u002F2O24D6a9hhyusmvYdfJmA8dq\u002FV5uhmRA71ZDX3dp2HNh1VazmWarOs2sVP2906evBByaRONR0C3YRDHtO9SxZ8gyBDFOSJwJEwLziIUEGpPkCZJLnLsokixDkKCggsjl3ouISigiTMJYE6Ascy9VoEmIS001W7wIU7oKOa1lrcuRvmgtbaPjSF55Rb5yoxbk6AAi5MK6UW+PJ0mvAQoIaT+lEKLzRGhrix0kgCwU0CSOkCT2Aa8JJPgQO3miqIxluHBguGrtPhaNc8Z1YCcGLt+IW7jyAOf11C1qtals6tqxXjZ6NImKTxVyQk4avaZviYlJEHj0MOHaxWvfbPmDrJIEkxjV5V5hcrpAL3A6g2nXHzPsrC0g8DAPZ\u002Fr49aITC2e8Kr61z1qXFSMLZnW4NPft6yl\u002Fcg3L0PJRUoJkqW9iUCE2PntiZA55kJDIkvLyxRtofr32QEDA+XMX71wIv\u002F\u002F1OvnTV78d\u002Fis5Xl598SpxqG7pM8k1LWSBZGUY8OP4tOgl44Z379jMHuM6B0syCEOvc1hGkqn2C+\u002FEgdAhIsYfOkKiHopcdYmIIxcRQuKUBdghREIzCEsSjGeqBjkqRULzVELiQCRpLVAlhRB9IrmFQp4jCyGaKrCJNct\u002FuioqY6n7g4m9CSuaGs5+t3fgqfAZ87eNmrhmre9QrumQMyIJp4ztGZsqCSQnpc6c3IdTk\u002FR0eb1OrpmZIStPVkQtG1Vt1axO7ZrWCMsacCvTCK2Ce5wNTp6xse1Ax87tG+BohByhsYYMOOsdeGWeCiQDNo8VCpSSP29Y01SseSiiry\u002Ft2nXUbdhyJnDX7k39F3swtSJnKW6sn33J0aCxXVj4PYTg1LmwaQt3MKQkc0Pvj3f0eGslSBYvDLJ1Cmop4DWv06ryNUYDaEa+2cWWAVvgTLGZ18hwAa8qHTAWt8JVQFtqWZuwaDz2kzcHS4xU5pBvthxlGXzo8IXjp66qsHvvGYSnz99kHFOKW7iDv59netkTcOW73eeOnrwG\u002F5GXJCwK\u002FO6OaAmkZQUReiWixxtfsOllr0UfyULO8Kpbzx7UrmahAklALjpg8Yr9Y1wbsKYgDus4hvUavIVpEyewxkZYXl+\u002Fdi2bezGJVlVMu3Z+Uf7YcEqK6n8G++XQhahL8fIqIDXzjV6NPp7aGxTHV+1oCSjdgQtnaADNKHkUwJaSaQzXmXAqv7p0wFh10yzeWKdxNcIutKaFxLnUx5Nc\u002FT4euGCmew4g7P9SA2tTyayctP+bcRD+\u002FREuAos\u002FHCDmbXXLWsS1Vz16LuLdUTujjsWIs+JsA5xdJiRkxyUJXrFeeNVzJWvdmlUrBf88lUWEio1EYG+ewAIHy9PnbQ35NYLNMGfp8qdqg+N8lx7c9cdkZlfKssZm\u002Ftxx6ApXl43qVls4542WTWru8h\u002F9S0BYfFIaFs6HRn799ZkxY1rUdJlHkmWIQ3VLgFzmMCJdg4fIa0jXVjW1V76cRAM01dapHmyBMzo1qYUxXlVVjAvS1zFjc1Qld76CfOoFgXNAlSXldSxGLvISA0NfXsGe9RZnxaJeVrmjBneChCIJrzhBlY9Dd4zkXpGjBVWWUCggpKxrjyZcTnIiyhqY20jvJa53LvmyzGYLxLvgZkTkWwNbBx\u002F8oJKx3vo9wc5d5tdrOKvvm6tCwh+w+sDyrKV75vh09Vv45qLpbg525v1f\u002F8Yu67LHqf7H5BYTmOUYQMVkvACzVKp2NFmAYnFlwRnaUFzWC7TLy6LgwV+8jC2wbWUos4aNGUsD0CTrrFi0jCRy9VELuzgOZVbklA8SCjVNQrjNoSibXixQkEOsDya4IgQUJyTXe6wrb4H1K7JuO6743olY8jh80ePLC1h9oPPTyuEiMrxf07CD0x8\u002FWMJNj0DBD5iyhQazXKlMs1RK1YVudtEL4tL8PjxfdOMFWOA1wcuiAAWyFMbihILA0GEAqTSgHFAlNY9AS1VBSAvn1cuKXCFHLTVNXoSrK+SOM6oEcmfpUMK2hWGkQ4NPNUV1VPpUteJWyPHci7s67NNxXhM8U+IFQGFsAc7JzmIA4c3sRIn8wzuiFD5KnVfXGEAMoxLrPhVRHZXm1ZaSlpXkc6fjrId5TTy1kwpjn+oieR\u002FOMMKnT1fVhQYVMVZ0YUk3NhhGRoYl8dsjdJyKqE437S6yFV4cJfbceUdr+Pl5hbEaPViGEYOJIaWRdhGUqIJRwlgpgg3dF2XCZwagbbo3\u002FY9FjFMFFf0jKBP\u002F8tx5HLSt+FqDcY4eNf9ArsJYTZ8Fg4khhX81LaC9HsYZH4wS7YsWewlmgOJ7Z9FxjFNFsXdD+wp4HDwUWqh90aeXwCyzq+Z0xaLCWJygKRhSxUdaHh4jg\u002FGhaWtKXI93Fi2knbqtGYOYxbhuzerQGg+lmrlsj6bK\u002F+T4W9gk1hhOWtGVqhTG4gQtAGkZXvhaizJPUxXWGBOMjKfplnI+LaSdrOJEm4vYGoxgCoOYLaKp4i7OPqWmhQTBaHPR6xJGGEgMJ22tKYzV1mPyZ3EYZAw14Xety\u002F+7AEYYB7Zm8vnWv5cZDeAAAAHgSURBVHPKaIqxy7TAaKN9NJ6wEBAFMYIpDBbCQqkUgWBFfPR0HLAFgP+Fe08pjC3Mo2eQMdQYcBTmARAWAhSE9owAxgEGC2GhFIsw2hhzeIAu0BGgSWNQAxShIMUxokmpMqXDkxKPXk9PPj+nOxo2T2jCVZ54UbYACmM1dHgeagw4hh2DjyHI8wB5KOUSoQZ43jw5nj0jIJfKMyPAA3SBjqg7gd7lCbyEGsoUoeAz08m8Gkr7ec\u002FSF3rEo0Qlzy4LIbnooMlogatFfOL\u002FHcbil1IBD48hKB4eg1I8pDxDmieeHMo87yI+OayVEdAR4YRalhJdY2iqAwkgCy+hhnIZaXbRm0Ff6BGPsqaF3HG6qd5x4kiAnFtR3kwVvUYsKIzFCTqAeHgMSoYmDwnwwASIC6ieHMo6qLJMmqBrDGJ1IAFlsrG6bBR9BOodJ44E6LIaSVIYq1t\u002FytZ4SIAHJkBcQM5T\u002FioeKJoHFMYWzX9KacUDJesBhbEl6++yV5vSomfLAwpjn63npbT2efeAwtjnfQQo\u002FX+2PKAw9tl6Xkprn3cPKIx93keA0v\u002FCeaC0SimMLS3PK\u002FUqHiiMBxTGFsZrShnFA6XlAYWxpeV5pV7FA4XxgMLYwnhNKaN4oLQ88H8AAAD\u002F\u002F8VDZVQAAAAGSURBVAMApScCfnRe7IUAAAAASUVORK5CYII=\"\u002F loading=\"eager\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fwww.smartmat.io\u002Fcolumn\u002Fsubsidy\u002F8137\" target=\"_blank\">出典：IT導入補助金2025｜新たな変更点・注意点・申請スケジュールは？\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">IT導入補助金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">とは、中小企業がITツール（パソコンソフトや業務を助けるシステムなど）を導入するためにかかる費用を、国が一部を負担してくれる制度です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、新しい会計ソフトを導入して仕事を楽にしたい場合、その費用の半分を補助金でまかなうことが可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金を使うためには、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">国が登録\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">している\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ITツール\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を購入し、それを販売する\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">IT導入支援事業者\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と呼ばれる会社と一緒に申請をします。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cimg class=\"ql-image\" 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3YFNxBYfWI5B2feYYwPLjZcAzTadpynlrfbctM4zKVcW6vM2\u002FWpTtahJjB5v204Cl5b0LKEpfeKZaPoCmqW7+KtFi+Y+21pqUkzJT1liWRIfFVUG08GDgt\u002FjDS7ztxVubv6IlhIoqLfyCun11QYHVYrRz6zZc1CuguApUQoIPjAyyt49ZtwdorYlKVtzSof72K\u002FphLRNh0eMaEeEZQo3KBs6bsRlA4+m9Coe87N5ahqKVRIOVIq3rlCpiFaRqrKsLbcwMeNTIGD5m2OP0vd46C3QuNR\u002FgqJXzyA7L30KwgxYsaLpHGXDxg0WNYsiNT0LFEKiFSmuzzkjz4NpOaEXsSBBpKPtaLOIZPRwgpLuZGLjFgY7AJVMzJSDUWK1BRKt8r\u002F7CDXZKnu3mIBqamtjMXsndtBYuhgIXL4979OmY3EiaAfvzmTp+vRsOlZhHz9\u002F5B9VsSW6UqbYkcqsFp+VaiOKzgHPkIbHd0qLd4+b+BTfKC15s+XJGX+kiSPrXFKzFE5QWtPaNg1vS8Lpxt0RJU1P\u002FVmtoiQw\u002FWXFBxRWVh0gbS1CWfq54Y5kS8HmTWbnEzSWLjp0u+vkY\u002FFmq2exJDlTTjlrJHCEBg06CdcbpIpWptK8LnmWgDXH7nzsH7cRfsIlIn3u\u002FvHXjpswdPAAUz3rC9udA1CW+jJatZECJY6Ot20nUq2B\u002FcrZIqvLJXNTPxKU3q5zh65H+bWNaNZmt1SVl5kdglh6h\u002Fbt9D0e+sS45Fh88TLpbho\u002FUIIbjl4e+edD0ITbx5FF3gh17NBeFgPQw4YOkbN+DH0KosmVF\u002FzJr7alWbtDKMsQ+gknKBnemp2HrwOjRVqW0\u002F4dTW+J0GrLKcuIEeePu+2eyrIQb2nW6lm\u002FvLhgq76Aau3ws4YGDQ\u002FRkE181eqNwulBO1KiJALpkCkdiVtzxRUXA0cop30HgpQgT9mnCu+tl5xUlQrNIp+Bu8qTnNIZqWYX2hVhBmXjPsFLiAAAEABJREFUE6ha42EzYTmp1Rb8uiqoQVlbYxn+++Gdu3S+bsz9EcWl0gfHAS8r3qo25SBlhIeCxtJFF+BS3K7hTcvx+0oDR0iINaUsY1PGnwOCfx5x3ujrbwCa\u002F576pH+1Mt8Cvu7A4qCtccODyqgKhBmUjGHTf9IPCTXaVxjk1nnU5B8vuQZdwqL\u002FYeR5g4aNdFVFRF9iVmYEnDqqTTl4mZFYuugFXL6\u002F4Eu\u002FHVxUKVNCRZ9+tciIKzPi92ddeO5FuJjK5jp8EG0S0LKu4i0OGAOKw1MQflCyslq4BFJ7d+7469hHAudeVVpIoY6Xg5o8Z\u002FhFIBIx0jvuvPc3g4Pjsl\u002F\u002Fk0EzTVqFUJZBY+nyxIiof7x4DUsklwQyaM3j+\u002Ffn5Dqwyq8ESVbJr1A9662XPi\u002F1OvVSz4FlhHvcDbfxqku0rDT8oGQ+4DKp31CMG3hBfMWhOQtXnnrTv9\u002F48Puvv2t+FO5xCy9HCAemAAvVyMatrLprwoPgUmcfp1Xv\u002Fv279D5Z2cosTydmmyjljcTShTxOT\u002F62wsWbpC+nKFFNcUqM6z\u002FVHpoVNiCSz6tZoW7Gc2B5bclkqy2r3vWT2XvSdDtuqowIKBu773assJBA5+c\u002Fbzrp+hcmzvw6Mz2lX\u002FfsO+57oVGm4Y+rvuGPdsIZ9NV\u002Fucnvq48yuOueiTr2Jebg5rVrr7vub5Utc4xy+\u002FxWe2pBaoj8GYmli17YxH8p0ryDXciEJ8Uq9dbzuST1HmQQkXg2wLFm9wO1JQ+DSKZBWtdwTxrl1Bq5sYFWRiiSoLQ7cMaL95Zc99Dcv9z\u002FntdnAZFiTmUVNTNefU\u002FwQVN01cAzRvqpSdEKmGJfPvfyh4SKVJG3Ye1SIny9jg19E\u002Fd6LHldu4nhQkuJ\u002FwFNg23d7rotlRG+Z89bz+cibdk9TzR63OJR\u002FwVpcOnz7K53b\u002FF69voslQavMahYJEFpsSzNLzt97OyVG3d3bp+hnEq7zNSJT8zZWdB4r4Cz2a0ISsFG\u002Fo7b727kAv6Ay86dc597ftatdz1GpZ\u002F3A1KLdhWNu+0eTFJqQ6OcztKjHaG1Fa0MxtIRZhP\u002FZu1emEiRV7IgcWsMKsjGaaBf7Dn2tJNSG+4DwqCknNSW3Cut2+vOdqM4VwzJ16YbFYosKPsf3edAbZ3TIb2D2W\u002Fw7MzUB++f2lhodxAPauSb\u002F0FNHjNk1Kdff\u002FvdkqUYA+w4zeulHPs40Dz19DNnvLrgr+MfE1qzrlbyzTmP2fTr+k7dewFZACpJm\u002FxfV2PpdlR\u002Fk438xYmlp6fr3ZeubICyXLatGBNcWdjEe+s3bclnHRCQ0uRkloXtqElAh2vQkebgGNAb+EtpL91vwYENGA2oD0NBZEGJ+zn5nqvYrANnClI\u002FXbFVfjygXRfpnCYwFpOW2YXzDAIcR\u002FboATRffnMeHwAfRmCH4JJCoPncv155+Ok3jh04smrvPnedZemSb22eGsqJKPnpUeQDyRFwV2Xfvn0DxcyWBL0vXe4QZblqW\u002FWessb3q8vljYwtaeuOHazDws8+J4Xe\u002F2RBY5X+nwZEoiP1pYzUojLZuFPajzUiHIJMZEHJhK4ZdW63Tm1cbhX7nT3973e\u002FUF5RhVifvgNJ\u002FQjdNu5u6aZRdCFep3hmZcu2bWhN9ISfsMgCTYQ5BcEHenPBdyhIzMqiXUUQEaWu\u002FU4Oiku+GHJkCnV7wvBRRg0vMQONtFvDfekalf7FeDzzVxf7lx7M8xXlzJqjmusv\u002FTPMhX+6kMU5WKnxN3yIFAMkZ14Sxv1a9CmnEQclIz384N9KK9TvWGuTkjxu7EPIdOz3m+ryXV06K85ty\u002FbhWeOmADIJgt56gGXx+U45eTBEIa20iFrQSejkgNt7\u002Fd8mguPyigoI4\u002FLKG4OfBsnn73g5g84aqTWK2XJi6UFvaVP2+fpKdVw2Xp3FIhhSZSsV\u002FqAdqVIValFy2tBQmwZvZwsu0mIJ3M+RZw5QVZZOh51N\u002FK33PjnqxGFKsxJ9NmjYSDxrCVsWS1HR7ouvvmbMuNumPPW0xWoN\u002FjEcnDNK5ZQhJ0Pozj5H9kKj0Cebu8PhZIiDUhZUMqQsEVUYlH0HnSH4lqcYMwYPHsVYLpf7laXSTSoiG0rqNRf3MT5E5NQkcwgFlCGcLz026VYtZckmPv6BGWziQy+UbJSc7Gw2TaLixMYFIrEgZx28lXrFiuUbNmykhKkbIeBb76pluwfWkrpFu9TVAdAXpr+LygSFYLFD16OAKXElnCRG55hR9Mw0eg44mW1XZMOS\u002Fu60k0z14\u002FV6X15cUFLpFpM31RYHiNCPxXjcx1zvEZQOCZSuxic1jc8LJXHP2ItUPR46wRO\u002F9uZJJ424FJ4dvF3n\u002FliE4IksBKrAIgyUkZk1b8FH4HLWu0at++v+dutUxdMqfLqiZ1Tma29\u002Fd\u002FnNd0+Z9AQwRYniDN3wt4nAlIEgIvbnjdYMRSEQAhGwJJYe9JY2v57f+WHX\u002FJ+km0KYvF+VahYxa2omh2phcWtUh4hoYSigrKt4K4Tw\u002FS2jL83JSlW9GKfDvvqXHc+\u002F9OZtj8zGsuzZJQPbUZb0u\u002F+gsrIyKzMTG18W0GJQqHimlRXlQBlC3fJpfbd0Gf47TSQ1bEsSdy0ImFKCCdu5V2MAKDnVMvTsUG6cpnMdwpjBv9YRCKwCynsqrI+8\u002Fd3izQ27ubceLegvdrAQtfrWqn0vLlyNUSTuiPOXjPm8aVByoOTzbPe4fgzh0qZO+fuGHdIbKQLbtstMnfLsu\u002FlVtosnfggu690uWcbv\u002FoP2XXtxuiNgJMtoMT\u002F8sA44itoNGzcQRmmfnU2wXZSQAkTSQGJnP+\u002FmSN339bvTgry2QDkfm81WUV5aVbm\u002FU5ceP2+vwfvhMIZ9WdKFoBtKToanJKn3oHfXlqNW95dXJifbS\u002Fbt\u002F+TzJS+98s7iZT9hnir7jHHeNChrS6ZZ7Ue4Sv8VwoWhJK45\u002F2RVj4feMC4vuPK+Hr373vn6rzjOlAhKcqb06ye924Qsau+3x\u002FRW6lEKNSngeSD8HnZqHUBjKhTlr6VDXJxzrrwJJhJkKpYuJpCZJb3wCAQCL6Lf7Mu2bkdbeg2UqOeJ8JTs3F26t6QMONIEKNfWVKJi4X9e8yuHul9\u002Ft5K2ZGOfzIHSc2BZfcObMDlicpl\u002FmxbLMfnBMdW1eme7Y\u002F\u002FxJEtpbZvbtEP5fFdffhlwhEDnKScP1kEVQzSR1ZqRkSFnHQ6HvufOdv\u002FJZ5+kpFpwcc65\u002Fl7sYLlt2BnjsXQxtIwngkqCf\u002FGtb65\u002F+F3BC5m16zcJRIqsnAJlytf9sgVoojXl8phlTIASRNY23LPExRDQr6uaHwIu+aQfue8vWh6P02Ff8MVPGEO2hjcJMhDQdO0p69m2w\u002FNPPzN+7G2T7rvHKCJp7PMdf9yxQBmWdPCwM2G0CETiP818flJySk71PstFY8Ls4viNi1PfoX07v0LVLA44atJVW4XyEwK1LjeIfOmLrT\u002FurDp13ByBM9C5dXuDxSmEAlIBTaE1Y9zWNARKYkAN9yxJd9HJFwsuPdWLqrb\u002FyV3+AYamXB6UueSC4cf9X3edTZwI0eYdu5McTs++Sve2YvfOvVB6YcWJOXmUANOgQwgB4MuxB8oVROa07\u002FCX80dIFiQOgag+mAJH+nz3g3fuG3dFRrsc1OQpV47ly3OwPlJ\u002Fh581FLVnsPf0jLZFBfkClxUVVXm5HUVDd71lnzsVRO4s3G3kkSCgCcqxNTngpZXoJNZSPVACNbQjcKwpGs2uDQpVZ+8ufQJD0xQ0H580ZutuzTdAECG64vqJ3uQ23vIqV2FpfWWNIHjQmeTR2\u002F0DZ4hyRcv+6\u002F6HPGXV7vwi0mbI9tY\u002F9sjEqy4+Zd6sR0EkzVGTF98SWTXJKBC4NxJLtx10dNIy2oInq9XqcrsH9Gp6mvm047ti8GzavJ0qujVC7Oao1Vdnf7Dz4I1aRlpFTUYPlETt7WmDU3MfSuv2fnL6ediRftOiJDnz8vRuXyDjyDoXeT8BrSyW\u002Fj9vG1lRVasqwCZe4\u002FLc+syHqrWu5rcbEt9ZumIlsR5VYanQW59tc4LmmvU7gDUpPAoY7YiOXLx08YpvFzjTc9i1EUZNDvrTKPZW+CgQB49G1BszQVOyicNAe4r3dewg+T3wjiQL4IYpLNqLFoQxSEL4g\u002F8twgEy2CRqYnqglCcB2pw5N6Q2f6EWiKTE2S7E+xXG3HS1fM+vPJDMgMuPv1q1uqzamZedlNEY3YRxdOtgb9fsHjCC3kf26MFOLbcNZNC46Fq5HN5TUYPKxIt\u002FY9Y0oSBFLQHzC6KiJsVw4Kl\u002FsBdioR1BJCEh0QQwsX2v29YYWWP7Zhcur6giFQKkKFdSI4TKXLt+M0a8srmRhhGVMQRKMYOklH5tOk8Di2RJQSQl8KERO86TD99SVKJ5u3KblOT7Z3\u002Fl6NERIKYe3R3KOLqLhMjmbydjdHBJqkO2rHQA7SfgzEj+30cfVDZ\u002F4VZ2XpcWvnbMb5SgWSMP8QiQgU7RW2VV9fKfmw7VAOjekkaMIoAwcU0I3giBS+KabOUg24h8FGRMgJLZoDIdbUeDSHbzliCSrqDTThk4UuNGDWpRlvmFB976cq0zN9uekwFJ79uwBbtJnZZ+ZEsCyiBbKF3QCUO2qLwKX9uZ3vT2TgLmv7t0vF\u002FrSGf5cnLwqO\u002FxAEehLAEc86mpda38dS+MoII9+wt3FVutVpEtKshHODMrG6KhKDSSvv7mghjxys2BkmvDdrR49zuyzodvOT026dbqWk3HpV1m6v0zFu0pPaBnMhqZBLjMyUDpomshGGendo9MnqDcuOnGXWfp2rsPTARJrWvOFICmWk1TmYCjyIPgtbukm1BF9uf8vViZbOtkEcvu0FXs9aYQSVtUJl65CDCRbUUyDUrmmpx5DSoTpuWEUXX\u002FHZdrhS3pH1yee8esep0fL2oI8YBaCHncFylV\u002FW9LQtdCHBc9NuWfZUXSyY2qYPQLgz7EA8JSUjPYlIEd0+vfJZ1U0ILv8ysqDwgeMYFvWVKUG0zB5arVG4kWGZSPkFgooLSnnRLG2ejcmi5GqXF5Rk\u002FRfPRx09btn361iENtCGbpD9LLokRD9dRbn9TrhB4DTsen8RNISbUsX+T\u002FqyJ+MhHKEo5ID\u002FYQj8ORrDq6EqBAFjgiZnbvpokgcJm\u002FrbB1cRkKKG32DuICVFOim5BqlVbh9Ocf1LrbkiYYl4vXFGjhss+RvTjRlolDSJpokld6ls9id1x6y+0nDB8l36Um5IkKLX1rmqmXnIuGYUl79+pm5JY2N0aGxdIxpcnmUfLCiQ4ZkeJCwCVRTFxykY1+Ggoorbqv9q93bfJ6msxwI5eEnrj20jMqNMKW9EDwCFxe\u002FM958I3bNNxBYnNX0sHi5n+9\u002FvdgT3j+jSEXjC0v3KeUS++Q89QN500Zc0XsuKLy9NiaQVttjRSv6Kr4xTB4qoQYp5HIyFlRGEKKhVqyb39r4TIUUOpfpLviHc+B7wGn2AoAABAASURBVPRlAmvv+8cNgYXKEnC5eWvRkJte2rDxV4LeyqrgvLfemp0XeA\u002F2+EeeuX3GfJzuqr37SCGhO3sdcwLGbvBuwyphRE3KA6LMBE\u002FwXBiRbNz4N2FBpOhZ4JJQkchGMw0zKDls9Lo31lXN53zS1GWwss88crNO2JLe2Me9PstZd86b+uZCskGhiU5FhiOfXelH2jr2oEkgDT373NlrfJPnfnPezU9Cf50ye84mF5t7oGQslKACZXcHODIlYVCCSExJqhCgUJdMVILLAwdqoo\u002FLMIHS48aOdO2b4d4\u002FnSNyqLZkMtn62g3G71EfcfYwnbClvJZ9umXO+vBXVOachc3fkiVLWCwCjss3brnuobmDbnr1rD+Pv+CKu3SM96NOHAYQobPOv5yvh6Kn6LHV1eoPfPrNwNHg7qApBRyFQSkMTVHlJ9\u002FCbKvgMhyg9LjrPfnu8nkoSOAor4KnelG961eqjOPy3juv0\u002FF4RM\u002FJdqtQmXe+8Plbn\u002F8sxYC89aJKSuG99cuXbzzpuuevuPd98caYLh1S2fpHj3\u002F2jBHXx0h8WJpqwH+7PfjRgNfrdaakE6oUrTEoYTA0w7hx06GSmFWU9WU4QGl3cLrD4Xh63ru25F5cj89bnpx5eVq314m0U4W3S6ER6tY1956xF+l4PMpOsjNTN+2U3JQkT12Su7aRPJJbml9Wtb+ytl1mqvPgG2NgOrfP2FdeN+CsW1vLfldOviU8apLm6Eh2cAJJbNwc4QBWCiNEUcZlOEApr4TdkZr7ELkk5wDpRg0483TL6EvxabTa2axSTbsMm2C27db8\u002FTJQKIk2\u002F09hv+7Z4x+YMcPwO9+adxDBXGWVxnta1MYEguhIdnARA8KmVJPSK+uW1wl1Cxl0sKKJy7CCsmERkjMvcbQd1cCGmDzz6N+1PB4cnbJKL\u002F3CgDB2Z2tau8YdvGHjhk9yOD9bsQUZCOyCYBgloTLH\u002FfO\u002FOiamUjiavEF8iClZrdYTOkrbQggbN1jEgh9z42XDzxrSPqctWSNDRw2XEQBl2lCbbnRdrKlOylnwn4cPdKm9fohW4IxUEAZofl265bgzvblHCvIdeaIr77hPV2xNddqBY5sUKyCuqvH\u002FEc9+3bNHj392Z0ze4iouLWgKRMQ+jtYMKuwnAKBFCRHiSy4YfuVlI39zrPSCMdApyrVSBm25fanVuVweflBa7TlWS4Y8QGjM5AfHADjVtujIOo8vPVXayNNSkhcvW4UYER9B1rS2y1asTnHYhRhVWoRJOvaup7Vqo19eU+viI4\u002FOuH4DEZRFEdx47UUoTlQmpDMN2lZVVUf0vo3wg1K6HrtDSlvwn2WaeKfmjRpC84FLdvBZr833G2fO25+2SZGOiXFrku1Wm4RePxEpS9vvf86Pd6dHuhLz\u002F7XCXijO668+v+cRQV4Si4Yu3KX+8i3zc1FpERlQqgxkuuiGay7QeqMGfYFLAAewNu2sUEZ5OB5c8MVPlCOTm+NAp6Iy4VUJ4xKnhyaqtYdnIXjt0\u002FsIfWVJbUaw20dasnqxC0quauoUTY+HWoxFrEZ24Ween0NW0BtzP2JPh6eqvMoLduF1iOZ33f+sjsAhWaVjO\u002FIV\u002FeTzJXa7XsTU5\u002FMNCesPOfotckyDEkPn7EE9tTwergRFmJOV\u002FOq8pSwlWejfr3xERAlEAlkdHYmkIHQqmjUWHp7SAYqYahhT9l+t3t5f8KVOLa1Qk7165GFfwUeIYhqUXPM\u002FJ43fqv0wLoow2W7tmZv55LT\u002FIkyUp7q2TiCSrEFiE7\u002FxtoNvXzfYJs7FUlOcqlfAlxPnWrVKLkRN\u002Fs7kCw3ltgaZiIPS4Dy0xDjjue3as3WUJXs0tuMrc79CWT7+9KxeeWnoSK3edMqnPjtDp\u002FZwqCJAtnb9Zrvuxo06P\u002F64vtidEV2QWAclF3\u002FH2Ku1wkPUskeDS0zDa2+ehLttEJF+KGfHn\u002FrSJ3wqdHjY0idfLNHfuFkZ4IhNBRNRigNQYr5MuPXCCu1bgMElpuHOwr2kRharW16H80YM9usQWDf9hIqRXsItE0IMPIxTYON2u6XzIZ0+UZPDzxyiIxCuqjgAJZfKkcMB7YceETBFZaUlk+6\u002F5Zi+3VyKQyMAzTlQRGPCpiYZVNjW8C+omBEBtoigG7fwb7CmjHTYQpn4ACXKUufg0ewS7NxT7XK5X3nxfoCobIvHM37Cc8qSmOUBZEV5KQTT8kl++c33QTduhyOZ4\u002FKWj2Wkh\u002FgApZErMS5T6\u002FYU7y0F6HNmTvR7undfeU3sn\u002FEAxM0bVmxc9z1UdPBVbMYv30+SzYFjQ79Cv2zUNm4x7mEASnGhzdMdBUUUcKr23KO3KHHZLjP14SffoCqWye2uKyuVbiRlkgU7mt7fQtYsEbJYtXqjvpoEkXjc0dm4xfwPR1CmOOwVDT9zxhL0P7oPihNGJiKd0X8qBXNCnkBQhp1UlunaXbq7R86aZYyEyju0bxcFj1s587gB5a7dTe9wUl4AfGZKdbfs\u002FempGndeINGckmzW4pIyUdbx4Dv1RJYUZfnUv96BiTLhSRgf8TcDzwSOUOeuvUJ2241s3HwBLrlguPGJhUUybkCpdbVgMauNm1qbr\u002FHVJfD6hH+zeUuBkCHwJhhlirLkcEhZElM8KCTEDRwh+BDmlpHexuDGffH5Z4fQfwubxD0oOWkUS+C1pgnGSLq3pOk5CiKUfk3apCRPf9XYj0f5tYxiFjhCoQ1YWVUddOPGlDz3D6fjDoY2REtaxT0oufidpW0hGZ2U6BOa8qfVm2WZnCzp5ks5C4PA9z\u002FnE72DPyRpf3mlvhULIoefNSSazo1ynQ8FUCqvxyC\u002FfnuThaqK5rSU5KXf\u002F2ywt2BicVYPInG3CU201rwPU1BmtUnGqGLRZ7z6nt95I4UQynLNusanz8jGINka\u002FoU2MSxpLb9KIDLK7rbfVRymoGQViAqxQU98Yk5megpZP3K5PbmdGl9271cVI9migvyQT3SuHNjxwhM6B0ITRPY\u002FunfrIpLlPUxBSaiS+PnYu54O9HJYFEEcuAsm1lJUZP6vPxA2D+FEBwV5TJ70BFX7DAfQ\u002FM0RqQBRXCBMrx55p50yUGRbMT1MQYl\u002F\u002FdRzb27eWsQ2Hbj6G3aUfvTWo63ieAZOJrDE3bITncE9Osp9Du3d5aITu4BUEIkdGbXTbXkCqsyhAEqC55DWU4uql52b40hzqMc1OXX86fNnW9HMV52wspCAdrvsxt8PIH6urNLnAV9eti3JbpfF6j0eVOZZJ3QBka2+a8uzintQiuA58fN0p4nXnpzQX\u002F1lxOjIV1\u002F4Rywjkk+O8GSvo04EjlBnYyc6tIJ8Pt\u002FgHp0AInwTeet7d+sWO4hkYnEPyupa\u002F7dfcFU65HJ7+vVs0zEzLS83w0+sqKTy49kPxtTH4zdDZRY4QgBUWajP49mgF\u002FVlYqE27kHp9VkKy9pCFbVtDC6oDEflUxYgcu6Me+IFkVwpcIRgDBJ7d4d06R3bJZXuZdsi+CoBg\u002FPREYt7UHJt4BKCCUqoyYF9cx+98aKxF5417qIRT9xyFpYocUp27UUfPBVHiAx6paoC\u002F9cjt76ubv7q4pJKV5NlaUuyuExYPqo9h7fwUACl8RVBNU7520iLT9rx2cguHzFw+cu3XPH7\u002FjHu2Ri\u002FQB1Juz1p0eo9\u002F\u002Fl6OyrTZVW8yF+nTStVxQ0ou+S2NJSNmjx7UM9O2WmypY\u002FaqHe7HphyT4x7Nn7YIE65Z9c2Ur9yI1mgCSHpTW6ydmweQ2+2plV0KG5A2fLlqK6tG3XuAKEmm3pj82rKtCYnsGJ8BqYMysBurdldLN7G13Lz5QwUCHOJme7iBpRsOmauS0WWgPkZx\u002FSU1aSQSEr2v0VIlEc5xS82PiJwTMtoW1W5PzRlyUA1tS5rWtskh\u002Fp7MhBoXYobUB57TK+crGSiku0ybKSCcFOM00Wn9QuEYEwpCfHFA2p+5AcR4JiS6h\u002FP8pPRz3J+g4CvU2+hLJucHkpjgOIGlGNuvIyQpHgHBoygNilWg1Tj8gz5bU8WfPIrXxITgYk1uvHai3oe0QXAVTQ8O6tMwZASr8xc3uv94GskS3NxMyXK0tbtGBDpTW9PYexQ3IByZ8Huwr2V4qiaAJCgqhqfQcLLYdHnLFz5xNzv1+wo5JMgK9FBu0riY+B\u002FekbbzKxsmcgKpVhbUynjVUzTmZKuBK5xvlteJw4VLQ3\u002FwKWl10BbR\u002FVfvmoQaYUkbkC5dv2mFEfToa3ZpcpMTxkz+cOJM7\u002FumZu55PutFqviKTOP9IiP2Q4jIV\u002FZ8AMRmIwyMQpKMTnZLsNUMJQHFooq\u002FRSI9+l9RIxHZOMGlEuWr8FT4cMImcAlhK79aNnmmDIl5SuSf7ZbLpEZGaaCEeWCN5XScE9x4zPj8LFJkQFlBK710y9XgqewdLyvvOardVvlHdwXM+cZLlc0dLYwT8OykhHqJG5AiUEZriVA4z4+84tmO3i4um5BP9FBJMaAwR+BbMGltLRpfIASL6elF6poj8bdXlQ9afZXRIiI1VmdbRSVrcbWRktNCsu11a7TwMDxAcr8bQUt8XIC1wHj8vV5P1730NyHpn9qsUuPBwTKRLmk4uCbZCI6LpqSyHlEh2h55\u002FEBSmzzJKLkLb9cRQ\u002FgcuXG3S99+JN4rFFR0zqsyx0Ng5Jri46dwEAhU3yAcs26Ley5IV+kVkP6RAGvWr1BS+CQLMfRiXFcxgco9yresmIMKEalcHo+\u002F+p7o9KRlGM3sFoV0dOIjeXz+aJjv4Z8BfEByuKScrRayBep05BuCTbpCEStCgUWtbFifKA4ACV7zeatRZFbR4JN4fXuQ5sqkRq8kNDamm0VHafK7Kxk+TgAJXtNaUUE70KNkdcGEamJmrKMmlMl48wUEweg3FvS9DIqU9dmUJgd\u002FJvF0u8zG5SPkBiRmuhoSqs1GpZrS1YpDkCJB4CP3JKL1G8LKN\u002F\u002FZKW+TBRq6+o8URhFDMGSCiY20zgAZXQMIOXvM4flozLVCXazO9hvK5nqUF84OkuqPwed2jgAZWHR3rBHzv1WBE3846pf\u002FAqjnCVSE8KITqfp46joGAkhXIvcJA5AWVFeyg4rzzgSDNHK1jUrceZCuK62WRm9e3Uz6x4hj1MVwnBRaxIHoCwrj\u002Fj5G6Bf\u002FsPGqC164EAh7KdgK69Lx+5dO5tVsWhKnKrAOcROSRyAct2G7VFYr6KSylY0K0OI0YBFEBnaa8kxYaOwpCEPEQegLNxl9OdpQ14FGhKtbHWzkmmYIvEjQB3atzPVCuFoevoMZ5biAZR7K81eVQjy7OBrWu8l58RorFZz4cP09DbCy+nUMYetXOWSdYtiWVnGOihZu\u002FLqOt3lDU8loJy\u002FcFl4+jLfi1lUId\u002FxoILEsmQrNztmaK6V2VFCk491UBbvLc1qE6WXWHCY2VqH4CEcfPfpfYT4yDu0D+UtSyG4VmK4KKSxDsoQPICQV41o5dr1m0Ju3pKGZmM0qEanozFCmZUIKRb9AAAO70lEQVSZnpxs+uHjaC6s2ZWJdVCavZ6WyBOtXLJ8TUt6CLltCDEa4eWIEQlYsqEL3khqtZqzX430GUaZWAdl4a5iFFgYL1inK8zK75b8oCMQuSqz7jAuDiTPB7NS5g0yuFYGJaMvFuugZO0ifcaoXPSde6pb5ZEd\u002FDnlNILyeZ2b\u002FZAADjgbetBWSgFTmlXZ0Awfomysg1LnpREhXrFus1q3J\u002FpmpVlEgqfMzHTldZj1dez2JFwrZQ8xxcc8KCN\u002F8K38PAih\u002F7Jxq7IkCrzZ6AxKEdWonBi+jjIblAfWZl2roH2GUSDWQZm\u002FPaovvsGsXLU62g54CNGZQNVILN04LNCUUd6CjM8NyVgH5a7dkb3tnCVQEqCM\u002Fp0ZZqMzVqs1UDXKsXTl5ejw0bx9U2caqlWxDsqy0hKAojr1CBUWlVS2iq9j\u002FHLS0lIDhbEy2ZQDy+OxJNZBWW3yB8Va\u002FhkQgYry6wmIMKD8jM9cVSliZWJrGu8EYbMOlvHOWygZRlC2cCYqzVm1Glf0nlwRMyACte6XLYKPTmpKwyGMUgycWKCVGSjjV2LWwfJrHrlsTIOSVeM8OnIXr9oz1sLqtVEFJdEZPA\u002FVyQQWouFQioHlKU6H2cPGEByswHEjURLToGyVVXM67F8tXhuJtdbqk+gM+k+rNrBcVSlywAMFCuuUmHWwdLoKb1VMg3JHQQRfjKGzjgdq66Lp63DwbVxTYn2iFFUnr2prqkpSSD+ksUkxDUo0JW5Hqyzc3pLohaIwnY1fo8ORrKURsTVNaVwcLOPjRlMypkFZXFKG2xHN5RBj8U3YtDkaDwYxHIg0jiQkMzPSaKVK2JpYnKpVqoX0plre6oUxDcrNWwpMLVC4hPkm8H0IV2\u002F6\u002FeDMmUJSRrrmy7CdB++w1B9R1GIw4GAJPtbSmAZlt64du3RIJZoNlVXUVFTxCXpcbokisY70zBAM9GtheST6D0uf7NFa\u002FSjvsNSSUZbjYCmzscPHNChvvPairxa+vG7JK4s+eOq5R2+59cZzLzqt38C+ubk5DgAEUiEwJFIYQQBLi4QAKU2UREl6qvXUk49hCAbaseLla0adG50PCbvZ+EDoVPZoLXktW1NLHgdLq6p1y2MalGJpOOft3av7iLOHjbnxsgduHD7zgUs\u002Fffbm1W+MLfjw7u3v3b54+s0\u002FvPr3BZP\u002F9OoL\u002FwBP0MTrTtMiahGDQDm09OPn1i15pWDt25t\u002FnAP6\u002F\u002FXUXQzBQKE9TC1mazY1G5dRjQfJg5q6LQNzVm4YU0wcgFK5XvV1dUqiqn2GA+pzZK+hgweAJ+jSPw27\u002FJwTLx8xsBlRcs6J1CIGgXII8IF4OmlFwgU2FZ3RigeJSzAVFaqr88QmLuMMlGLpg6TONvVulxK7Eo+r6XZ5i7cFaRv1auZlakz9PRqL01SHtVH58R5TF4jwIQLKpOSmx3Bt2V24MBWyJfn271YpD2OR+a5wgXGEDbYLujtjcWJ3GuwNMVMWLfLRoUMElF674m4uuyPJmaK+fN5634H96lWtVIoLbFy3Bd2dTUWFuGKzFi1NokCHBCi99ZbmP2XnTcuxUBi4frYka3FUb7YInIJfCS6wQU0Jdtu0UXz3\u002FDpqyLJ9N\u002Fw1lJiyZQ31GCahQwKUAWth69jDYksKKJYK6l21MaUsXWasuqCP0uK3mYIabpa0KDH2\u002F9AEJYtsbZurpSx9pbsQiAUCkbjABmeCsWhkd1a9L11riIRNqbUyYSi3prX160XT3bFYfAfKLJ6Iv4jVbz6qWbPOr5HdOTXFyUavOpxfIWYDFq1fYSxkD1lNabE7rGnt1JWlxeKNDWVpVlHpBykb8GTRORwXAsoUi1aZjRH+EAGltbmjIxbX1rm3YPxTYkOlhf6FrZE35fw6nQ4o6DSNaFO5k6qqapmPHeYQAaX6gtod1uw8TWUZA4F0\u002FAzjfonBpx3MhirVl65VSw8VUNob34vnt5iSG+5XJLK2JFtViWDjJQ0apBQX4jRzAxtNonmPPcMZoUMFlNrXqqUsOYps9dgQNiXehvbcm2rwXYIGKYW0qe2bJsyBNKbo0AelpCxVY5aSZdnKsSFTzq9B+OIMGTcJwKIpuxb5KNChAMokh1N\u002FpWx5\u002FVQty1aPDe0vN\u002FobAwQpMRb1L1PU4gwZhC\u002FywBe7FiaM1PKuDgVQWqxB3ktrTWurfhpuS\u002FIWbW75Iobcg\u002FHIOUMYNxbbZmUgb5AwDAxKRk3sUABls7sxNFbO1\u002FHIWFOWZj0M48YioUqDUEOnVlfXaKxZqxUfCqA0sngoSyuxdDXRGAmkq02tWRnGYrO8dsY4fOkjao\u002FIMZZBin9Qev1vEdK6cimWjrBfta3VbrI09Wi51WrFWPSbu1bWoPUpmpsyIUSTSKfxD0rjK2TXiKW30k2WeBhAzeD0Td1m4XQ4cIwM9ux217nM3KlksNuWiB1OoLRY1MNDtpi7yTLwE01NCRJhUDYxtX0DX7P3hSjHigTfUlBGYk4R7VM1PNQqN1kStcbPMHKxeC2mdmTj1qcYnZkIJkbSQwGU1oD71nQWF2GV8BCWZWm0A+mmPAyD8BUXbtz6FPKxFj8\u002FFEApVtZ46lMLD0U\u002FkG7cw2CHNaUpWYqgj5ghIwi7FutW8DGSHo6gRFla1cJD0YwN4VtAxkGA72JcGElsUDZ9GCOU2L6NrJI5GavazZT6XaiEh9jBo\u002FgArlnfwpTvwrUTPze+45s6gqfzSNPhqCmlNbU33JcucYr\u002FUYwNmQpSMkWzvgsgNqgpwW6s\u002FaZO\u002FIOST8yufjMlNTqkqiyj9gAuZhzGnM70lFVIOp2hXKOyEx3elCGh00+4quIflDb1R2mDL5BdRVkSG4rOM2UG1Zi4ClORc9EExwj3SPBGUrMH8Ub6DFkm7kGZZLeHfPHW7C6Bd2lE576h6uoa9k2DM8drMSgpizlN3n8eU75O3IMy6H1r8ucUyFgDb2nD3TlQFigZ9hJTQUq8FrMTwKY03gTzIKZClXEPSiP3rel8PKoxyyi8nM34Y4Rs9AYfhFBeJo4RUFOW6POFu4r1BaJZG\u002FegbOFioSz9euC855WXZ+wsiOD72cwacMY3evlacIwcjqY30cnlqgz943ipVrVKYZyDMvBWNPOraG0eSC\u002FaVfTiux9\u002FvPBDwz2ZFjRlwOGv4LWYHsNiMfhIrujZ+IMZQj6iqS2ivUejc\u002FORc\u002F9Z0cNBcCclJ\u002F\u002Fvm2Xt2rVbuHChv1j48hhwpvbW0EbGPWLrN9gWydgJDMU\u002FKA2uuraYVXk\u002Fh8\u002F30Yr1GRkZlZWVG9et0W7UohqzBpzTpCstJod7xL4s+KAp+tjsIVPQPkMWiHtQNoNUSMsgvYStIdhJdGn5xi3AUXTzzZJlggl7ataAM+VKy7OlFfpPzgZlzB4yBe0wZIG4B2XIV97Y0OOW7g+yWEBkvdv12PS5qEmqSFeuXAETCcKAM67D2OhxpSMxDWWfjGL2q6JsHl4+rkDpcQfGuq1YhC1YEunOIFsSpmRR0e6L73lK9CSUZX7+VrNusmiunwrTzdbwT19S1AJfZ0hnjLhHPp9PdBI0RdKU+xW0w5YIxA0oiR3W5\u002F+o9X7eEJfA47ZVlaAj5y5cdPXEaXQCHI\u002Fq2\u002Fedd+eRlpWV7d65lcLw0rbNG7\u002F9ZlFRQT7oBG0N4JQSrVGo06qSy1UZfUuUbmWi+fHH9e1\u002FdB+YWKCYB6XHLcFxw2Jf85f3gSTUm\u002FRuDHvodyrs+XnZ3I+\u002FvuCOR2bM+5j9GkSO+N1pj06ZkpWZTrp48ZK+xxwbrg8JpTv\u002F3bcvuOCCM4eP+GnFl3PnzHzx2Ydef+W5rxd9uXnDioryUgaSUSIzFJqK7CAvEzal4OXelAwjMi6j\u002F\u002Fu5Rx66\u002F7buXTt365or5Fs9jV1Q+g7s9+5cX795hQRHW5LQkQKLFm\u002F9d0uXPfbybPCEvgltEe+eMOHKuycBR5rLiBw\u002F4T6yglBjgmlJigs\u002Fffp0sHhE9673Pvjgjh07cnNzU1LaCEIZ\u002F7Jm2YIP5898aeqzTz0APv43\u002F3WAAlxQpeCmqnK\u002FwZetqU4SS7FtVgb90BtEz\u002FQ\u002F9\u002FUXn3niPkZkXEanYdu2mQ9PegAmRsgWI\u002FMQ0+AcRXyEL0+5b\u002Feq72yeGs5XJEpOlvSi3Y53DBYx\u002Fv45a\u002F7y9dLeGhp0wMoPK1eCRYihhY5UIpLCFhJD9O9\u002FNHpx2rSnwWLv3r0BomqflAuiFkn0KHBBlYKb2f\u002F994izh1EeAqHvbxl96SUXDJ\u002F6+ER6g+iZ\u002FvkmiOFIRbcwH330PxZfZFs9jSFQvvbaa9dde9Vbb73FohAsxMi74PbJQBCDD4JBL943dYbAogDTKYNOQDgE+uZguAc40nzipMfDi0j6fOX12aS5ubl85DDGCXmZjLfSkhRQM9Lhj8u\u002F1eokyuWxAkr0yrRp04AaJJZAMMvXb2WHhWBEOTDq0KE9PMyJw86BCY3KysroZ\u002FydD7z33ntDBw8IrROdVtdeOaqgYNfuhn+1tdVK0mnlV8XZkl+J2eyOgiKDTSqqaw1KRlosVkDZo3ff+yfcxdUCNUHwEDwpBINH\u002FLe\u002F3ohr\u002FPgTU8lSOHjQcaQh0OjRo+e9v+A\u002F\u002F3kp5M0x6KA4SWvWbnh+2tPQXXdNGDt23HVXjBr5p\u002FOOOqofUAOjDXDVSzZv3ozjFXQgfYH8TWu1BJiDICZRVVX12xOO15IMXh5WiVgBJabheRdejNICc2ymV199NVszdMkll6DMZr7y2meffYZHjAymEpEa9ChVtAp5NaLgbDIEE4auuuoqvgZYCFwC18i1rF27vqCgYMuW\u002FHXrNyxdtnLRN0u++GQhNPedD6fPnEMKv2btBpqEfIFyQ\u002FwYvgZ+1L17d74eQ4eewleFr832HQV8i+QmrcvECijlVQBzbKZ8inweEJ8lyoxPVxaAYfn4aKmCj2viS8X1cnW9e3XnoiCuneslhae85VfHSv7wwyq+Bn7EAkLsFSwyXxum0fKxwtVDzIEyXBeW6EdeAaAv83HBJEAZFx\u002FT4TXJBCgPr887Lq42Acq4+JgOr0mGBMrDa4kSVxvtFUiAMtornhgv6AokQBl0iRIC0V6BBCijveKJ8YKuQAKUQZcoIRDtFUiAMtornhgv6Ar8PwAAAP\u002F\u002Fu0hKawAAAAZJREFUAwAyLUH58da6CwAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fillust8.com\u002Fcontents\u002F10791\" target=\"_blank\">出典：元気でやる気のある会社員のイラスト\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請が通ると、費用の約50％が補助されるので、中小企業にとってとてもありがたい制度です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>とはいえ\u003Cspan style=\"color:#000000;background-color:transparent\">、この補助金を悪用する人もいて、それが\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正受給\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と呼ばれる問題になっています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ここからは、不正受給の例と、それがどんな犯罪につながるかについて説明します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fseisansei.smrj.go.jp\u002Fsubsidy_guide\u002Fsubsidy_info\u002Fit_subsidy.html\" target=\"_blank\">参考：IT導⼊補助⾦のご案内\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給とはどういうこと？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正受給\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">とは、本当は補助金を受ける資格がないのに、嘘の情報を使ってお金をもらうことです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">具体的にどんなことが不正受給になるのか、いくつかの例を紹介します。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>二重取り（重複受給）\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">すでに別の補助金でお金をもらっているのに、IT導入補助金でも\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">同じ内容\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">でお金をもらうこと。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">例）\u003C\u002Fspan>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">企業が新しい会計ソフトの導入に対して、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">経済産業省\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の補助金と\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">IT導入補助金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の両方を申請してしまう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>虚偽申請\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">実際にはITツールを\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">導入していないのに、導入したことにして\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">申請することです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">例）\u003C\u002Fspan>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">実際には何も買っていないのに、「新しいソフトを購入しました」と偽って申請し、IT導入補助金をもらう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>なりすまし（代理申請の不正）\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金を受け取る会社の人が自分で手続きをするべきなのに、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">IT導入支援事業者\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が勝手に手続きをすることです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cimg class=\"ql-image\" 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1Ke1V1i3olJYt1qU8wRjGnXyynX\u002Fy5MlRD4N4KFwbyV5RN1prcLDeq6+vdxAZ1uLko4rBrWDbHThDb2EkcvYd\u002F\u002FhOdoMbs0GzxCgnnXQShJWISoFsVLAS\u002Fbz11ltWLQ0JrcFBNOoccKCYUaNGIVZ2J8lVU+\u002FDLVn1nb8oSW\u002FZ1qd9j2p1wQ9Ax9g+ZSkKZ86cGTUsxbP87fXXBb+eudbgiHoei0kfcXSDAeEyX6NOVtjsCeNBBIpDya4vh7bfkqcBB10H8Z9+xhlR18N4lt0VFTp7Fq3BgeVAgkFyty6BAvacAFCUnHjiiWBF0PI5mLA7F\u002FmKgpMxhJoNbjGqH\u002F3oR1GNB2sWncNSrcGxceNGbC+yDpsIMtj+sm6xDcUkti67h2AMZ5xxRti+WDCHLbcXcqCo8yGcvuBgk3vbtm3OlsPaekLiJSUlzGOI7kz0GNZyMIYtW7Y4B0zwaJ70Bce+2tp9+\u002FY5iI9ZCyAsBqcPaVhMXUDYx2Bv\u002FquvvsIw2EuMo\u002FUFx8cff+zgUxA0EQYbYBAiFUX4MJy420U5hi1s0MAi3Dlg6qLxxLdZfcHx0UcfpTp+IJZ5yUanJQ5iQM7NsfNWSTcQ7FUsWrQo9EfSKampnAB382Di\u002Frz6guPTTz9F\u002FQ4PjF1h\u002F9TOwLYHU9le0g00G+ebN28O6gik3n777VFXK0G1dLvUFxy5ubnOwgIHnLxYPOXl5T2iDIZRXV1tDcMiWEkV5ucbbTz0BQcrEUJOS9ahBGuB7du3W+XPPfccRt667DaCYezZE353tbKqCuh020ji3pG+4GCJ6DztcDqW5WDd++GHH\u002FaUJiorK0MVQyDiDO7QKrqV6AsODlqdhQsUrL1nfPyQo3\u002F\u002FZrv2GgAAEABJREFUsfvlC0bBQWi\u002FIIaoKLTcmJJeGv8BwP55ef3793cWJegJqxjnWvG9C0Z37doV2ibBMrdCy+0lrMbZ9beXaEXrazkwBqWlpc6ehamJDhAoa1pmKkSPJDDKxkZQ15999hnhSFBh0CXLq1NOOSWoUJ9LfcGBjIYOHcrcgoiUmJrsNXGXPC0tDaJHEp6FAQR1TZRKeVBh0CWHQWPHjg0q1OdSa3CMGjWKueUgLKYmRxgwrF+\u002F3nnHDJ6uS+x3LViwgKDY6gK6KlyUajFAYBQHDBiA94TWM2kNjuHDhzO3HATH1OQIAwb22qEheiQJA\u002FbQH\u002F5g9d7e1ra7ooJyqySUwCiOHDkS7xl6S5MSrcHBcQkSdJAU0icgxd+zbIF24OzqW2yxrF69eunSpaKjUC8jyu05uBfvONoLtaK1BgezatiwYZhfB5ERDK5Zs6ZnkSGGl5WV9dRTT7FRy2XUd9jgwWPiNyG0TVqDA6mNHj3a2XgwZV988UVymLsnOfTC2vuuu+5i6YTlkMGr9Y6jQ5s9eEt3cLBgwfw6C2j\u002F\u002Fv3ODN15l+D0gQceIExmme3QL+Zw\u002FPjxmEYHnh6\u002FpTs4MLyY3x4Xk\u002FwAMBisUzinhXCohTfkfMCBQYdbuoOjpKQkquUQcoz6IzPB1g15Y3Nz1DFjOThZ7IbBxNKF7uDo16+f5O5WjxsY9C2vidbWVoyiPH+PcOoODoRy2mmnRZU7DFEnK011aToQ7c+7WL0z2sLCQnBvlehJGACOESNG4KGdxSevGOd2XN\u002FFqTU3N7NjK9MC668JEybIcPYsjwHgIHBjqjmLCcU4M3T1XfGbXknrhQcsKyvr6iHF3n4cwRH7YMK3UBzttXJmLTUlFQNn3FNLS0tU2xbUKRvnQSUaXhoADo6mnPe4BCxU1WMpA2yhXetSlaCu0kYLVpC9VHe\u002F\u002FFYdW4z8BoCDnSJEiUwjParl6VFzJJ6w5bTJ0Ux1dTXahQ7L41xYV1dHdXiILgsKCiCiJgIOHGVUNh0YDAAHYho7diwyhRAJEDQ2NqJO8Z04zmOF8RC54JHJRaAgOKEtkIkS55zeARaxzsCBA8EuxsB518tqjYDj9NNPty51JswABx4amQo5YsZ\u002FOPH0ub+Y9cdHbi8t6fxoMFrhUIO7SgYAhLHZQC2RoGlZ0FFzOOkLWAwZMiSSy6N97AoghrA3CIITlsMukFhp8WIHkxWt3HrTFdOnnHtCcacN37WnVjTNxGX6ZmRk7N27N0gZgiE0x1QEFVIiYzwYBucmAwYM6Nu3L5oOakRcMoazTvvOswv+Z9kjv\u002FruuJMYtignz8nJKYoWYsOmQzLDcjBHU1NT8Sx33XLF6KEF7S1NQnYd3\u002Fyjnsi9oKCgqakJ3QiGSDkMVgBLFRL6xkfI7JdgqEiRWhbleLrqupaU9Ewub5jxgxmXnAc+QBWptLSUKIpy\u002FZMZ4CDc45Bl2bJlJ435xte3OMUI0hOXQATdOIge84CREAy0TBUSlgDDg7NAf+JWLDkN7rT96bFJZ3z7\u002Fjt+Ar4B3ze\u002F5xFLJ11e1wxwIIYlS5bk5+enBr515PBBLkXCqQsiKEc3QSX2SyaxMBtYC\u002FyRdQt8QOOYyGNPBEltTce+dseYR4wY9dyf\u002F8wxPS4y9sa7pwVjwCHEkZU7qHdSH0FbzkVcSuZ2sxH68R38F+3U1NSQx5jAX2V9u9VISqAIbzJv3rzRIV+Xs3h0IwwDB+LLHjiEiQjhLjGhURt1cSJElBD2RAmOhuDD+bsx9ioO9P66zr\u002FeAgOAzsgMQJCACLkRyTxwpASKhGQJ97DSqiGCFW0Qmoh2gnIcDbhhZcsqNOiW0iUo\u002FHrPsV\u002FfZwSi\u002FHRPqeVuYzYPHEzB1MzOWYhbmfjdIcIMSMqLaEOoXLiPSLXE1x8wHvBH4nEup+JN1\u002F0ncShs2DlCJQjjknngQMTZRWVIHOLkstGR9qC4G5RQGFvdeA12RHAfQXftl8SzoIfohMULi177LXk6PalNMANlQiVBm5UbCQ6MR7+CUoEPSXGDDPY\u002FBg0aFMmbBLUDenAuFIInVc9FLdZB732yG4JBZg4cDmFi0hUc0WSZM3g0Ud6B9l4ymgMZsLFSReXRGj5+HxihY66xH+RKCdvz4ced34JikIaaDZ7XVHAw9Nwh4\u002FZV7ZWJOdAxYSZVVBN4oi5dEH\u002FgXwAZIQubK1yy3CVx9kZh2Gap9eGmT1lbhb1rRKHB4GBGZufmYRKiCpp5HJUnEoPAB5jYs2cPLgZYsNBlLYPuqUIE4xz0YOFgMzQZDA4k3jtrSKSjL+7GK4GPoqP\u002FOIMlEc+KRLmDQSKenTh5RrzG0CPtmA0OmZ+kxkWs2B6SfFPYs+LiYmybfBUNOc0GB+dYGsqUIeF0DDpgY8Bhk9ngwHIoTeiwIuiiwry8vC5quduaNRscWA5ce7cJS74j3AoH9PL88eGMdytmg6OhoSHeAolbe6yB49ZWDzVkNji+0vjPVmRmdr4G1kNqjU+3ZoODmCM+YugltdOq1Jfk77+V2uxmZrPBUVlZGZeAlN3PsrIyAoV4Sb8bdl\u002FiNVSHdgwGR+s33y52eMiotziTmzNnzr333stOaFRmSQa2yCQ5tWUzGBxxfKWq84wtNTUQCMRrxh8+fFjPZZQSEA0Gh9JzOjDjTXJzc4FaUXFxvMDBgUsi5nCQeXfckjTdUYfCWQk84MMD050HiVcy23JkZWQw72OUBS5g0KBBopGRI0fG3iBNZWdnpzj+gTp49E9mgyMzOzt2Ebe1tZWUlIh2hg8fDlYEncjNBgduJS66LCwsFFDIz8+PPezA9mA5cFKiTXNzs8ERF7mDBuuQDBOCauPSrAcaMRscpaWlqDZ2NbBOEY2Akrg06IGDFQRiNjh4gBgTdqJ48GDLBeBf4rJg8cDBCoI1GxxsW\u002FEMMab8fwUctNMvEGCLAiKWRBhEMBRLCzrUZQxmgyP2jSYUaa1jEQcmJJCdjTmBdp1wTEVFx36z6boRHSqaDY7U1NTYFckKxa4JuyGxl8vTDEnsqslX0ZPTbHCw7R2jWFEkKxR7I2PGjGlvP\u002F7pBPsteTr2gcn31XWcZoMjdrngAoYMGWJvp6CgAMTYS1Rp2mTVo1pLQ36zwYEO0EQsYiXmYMPK3gILFvulC5ohDRw40EVF3aqYDY7YpZmUlBQUcxQXF8foVljHeuBgBdmaDQ6WnbFsS+A+hg4dihTsKSsrK8iW2O9GpWlzYF4eq56onPozmA0OkBHLa4L4lNA\u002FJc+kzw0E0HEE5UUvjn29E72PbuEwGxzsc4AP14IiOCD8DKrOpI9FuwDOGztgiMVscDDLCRp4DHcJ8xAKDppCu+gYwkUCcP369XNRUcMqZoMDgcbiVlBk0CYHDZLY3+QWhLsU+3rHXb9xr2U2OHABuBUMgDu5UBcjEVoXxLhuk4pUD23TxBKzwYHE01JSyF2n\u002FuF+7hzL9gkmh0jI9Xi0qmg8ODKz3b8pyEoY2xOqD6a+65iDimGtUWgv+peYDw63P0nF\u002Fkc6HiPOdb3VATjCWiP9oRA6wviBI7Ttbilh9qMPF11Ra+zYsWErYk7YJwU9Ye86F7I9SnVnHlPuGg8O10sDggOHurgG0KOqRfAUyRqpNqUDv\u002FHg6N27tzs5okiH4zH7G0Dy7YOnBDjkxdXlnMx+bICLbqgVdFhvb4SYFAZ7iSTtDlWSjXczm\u002FGWw\u002FW6MTU11cFyuIs5wBNg7WYVdl13xoMDHeMgVAVEFdYjrEoiVQwE3PzinmYdABepL23LjQeH61+IsNPlsKwoKi7GDKiqjb38AweO\u002FQEe1boa8hsPDpaOLsRK5HjCCSc4VAQ37lpW+xKVwwg0uGU8OIg5XExxqnC65iz\u002FCRMmdHR0OPME3eWwpqqqKqjQ3EvjweFufhMcRF1zXnDBBW2KX5ZKSkqqq6szFw1BIzceHE1NTczXoKeKeonliLrmHD9+PNuvwChqa3aGiooK+6XRtPHgaG1tdaEAYg6ZNee0adOUXjYmIE2Aw4U6uqqKiz+jxFBYqfYLdP4VQWiHdN5556laDixZHD9z6DC2brhlvOVQDQuQKfrm6IT1CLRzIi5R\u002FT4pYUdD\u002FbE\u002FRO3cuP53jQcHbgVjriRofApal6wyceJEJc8CODyz1aEpOCQ1B1u9q2kaNRqlZZH27t0rCMmc6NgzWx3Gg6O5uRl9SGpOsLFU4VxN0FFzwKHafmVlZdRmjWAwHhwuNEHMIbNUEfpT\u002FcMM+DjwJOqanhsPjpaWFty8khqwHBysSFZpUjwrYbVCmCLZuOZsxoMDZaiKmICUI1mZWixKG5ubMQYyzPCw3c6m+7Bhw6A9kIwHh4voD3DIbHKg3fa2NnwQhGTCJo0YMUKSWX8248GBiOVnNswkzupkNjngTEnt\u002FKeED2p5JpkNDsw+k1VVGTk5OZJVwJCkA5JssEvZ4t642eDA7OPmlYSCGVDSt9LLRCx6PbMDhlTNBgcP4MJyKH3NjY12YhQ6kkxHjhyR5NSfzWxwNDY2YgmUpIym0bd8FXkfJN+mKZxmg4NNDheWQ8mt5Mfj7yiYgoagcZoNjqCHkbkETBkZGTKcgoftMiXjlIg5hNxMzQMSb3JYz6ZkZqjlYlOOWnom31kOzIASONy9o6qnslVH5QdwBMtEabWCW8ETBTfhj2vfgQNNs0Mqr1zcCgscSX6OAImRJZn1Z\u002FMdOFCJkqcASUr7YImYAwmbmjADGAP50XO8kpWVJc\u002FvJU7fWQ7AIXkka6k5Ln+91mrNIMJ34Ghvb+c4TV5DMGdmK3yTjvblG9ec03fgCPvJYmclyccoycnJNTU1zq0ZdNdf4GCTQ+lgRSiSKjgjQUfNwUdUHhMYOsfoL3DwxEqbHPCTPPMtc55FKfkLHBgAzICSgGAuLCxkdwRCJmGcZNiM4PEXONCxi5iD7XZ5lbv77a6eWPEXONBBnz59yJWSC0+k1L62zP4CBwaAsxJVZbBJislRreUBfn+BA4UpbY\u002FCT5JfysLspeQ7cBBAqOoPPBHJStbi7K2hoUGSWXM2f4ED7+ACHLiV4+DQXJ9xHZ6\u002FwEE0mp6erirAxD6HqsSM5Gf7EnwYOfSeGLTvLAc+okvlTMzR2NjYpV10W+P+Akffvn196yNcQMpH4GCTI+FTlCDiI3AgFxal5C6SizWOi150q+IvcLjeCCeSkNecZ94xjhs45GXXU5zsVbhYx7oYrWfeMTYbHCg7EUa4gK9kFbPBIfmQCTZ3EvAXOFx\u002FTyE1NVVSvlgyNuklmTVn8xc4cEPu9MEyh5WwZN0EOCQFlWAzWAL+shwGK6onhp4AR\u002FylLr+UjX\u002FfcW0xAY64ivNoY575uI+\u002FwOH6U39KP7Q\u002FihAvZD4CB4sI10ey\u002FnyN1EfgYC53g46Tk5PpyBvJX+DoHp25+FZ\u002F9wxMtZcEOFQl5iP+BDh8pGzVR9UTHKpP0eX8AwYM4MRfphvOVhJLWRlBeYenb9++kg8D58qVK73xuyCU2PYAAATTSURBVCYfWQ5Ozrr61XMLQE8\u002F\u002FbRFm0v4CBwoSf7kHeZYkuvj31g6jXtdf4HDtfg6OjrYQ5OsjomaMmWKJLPObB4EB4pEPfEV+rXXXjswLy9Ss5S3tLTU1dWRQw8bNiw\u002FPz++A+iR1jwFjsbGxoqKiurq6r1796KqOAp08ODB02fOtJYhIAAc0EVNTQ090t3+\u002Ffubm5vJoV999dUNGzbEsfeeasoL4MBUoCeUZF8joCpKgEu8JIvWKysrg9AQ9qujmI277747Xv1KtxN\u002FRrPBwYTmLGPPnj1AIaxsgIsdIrEcrgIOugiLBsrtia2O999\u002Ff8WKFfZCE2mzwfHee+\u002Ft2LEDZTiLXkBk165dLr75ZLX81Vdfyf+JJ1A7d+7c1rY2q7qJhNnguPXWW5UOWrExrpW0detWpbr19fV\u002FeuYZpSq6MRsMDuw2yo5qNuwSR2H2SyX6888\u002FV+orEAj8+Mc\u002Fxmgp9aIVs6ngwGJjNlCAvDR79+5NRCnPb+ekO\u002FulJD1u3Ljf\u002Fva3kswaspkKjsWPP64qTSKGbdu2qdYS\u002FPtqawWhlGNpXnjhhQcffNBQ+2EeOJjEjz766KJFi1y887dz504l7VrMrGAtWonAtj311FNnn3320qVLlSrqwGwYOIgzzjrzzAULFiggwybmqqoq25UCGcvLXQwVE\u002FLAAw8AkfLycoVee5rVGHCwap00adKNN96IxJiO5C4S4MDwuKgoqrBlQkgrf8giaomcMeNcLr\u002F88pnTp2\u002FatEkUap4bAA7WkLNmzZo6dSr74uwfqAoUXaIV9MpG2YQJE9pd7T2ce+65tLB27dqHH374\u002FPPPd7eZhv1g\u002FJ9+\u002FjmBqhEmRHdwoNfhw4dv3LgRsSJcF8hAE3PmzFm1atWmjz9esmQJRl61EYufE7WLLrqIBcjChQvBilWuRPAUJ5544pdffqlUq0eYdQcHG6CDBg1CoO6kwwpl2bJl11xzTVlZWZr0ZxSi9jV+\u002FPiTTz4ZmxSVMywDo\u002Frkk0\u002FC3tKqUHdwsPWktAdqCRfNMbmBhVUSXwL7UVRURBcuohCwvmbNmviOpyta0x0cW7ZsYfNK\u002FsnBBNpCZ2junnvuufKqq+TrKnFiijiaB7tEIaeccgo90i+9yzQCG44SjynD3IM8uoNj3bp1R44cQZoiRZIUd9ENiQjj\u002Fvvv51AUzc2ePTuOriRs10QwRCGEMtu2b3\u002FiiSeIVWEDKCieIYkEzcAoFIlgtrS09Prrr4\u002Fj6wR0Gud0tDndwXHDDTcgx3POOQeB9u\u002FfH3ELESNuEnLnkkLmLjP4gw8+IMK47LLLiF6PPl33ZaCQFQ2+5u133nn55ZevuuoqTBdInTZtGuEwY6MQyGJpVpeXv\u002FTSS+Cp+wepKg7dwcG8vO222+bNm4dAV69e\u002FdZbb3300UcsPZimWIhf\u002FvKXzz77LIXIGk7mserzx50flJx66ql33nknpgukQhD3MDYKQQMjhCHunXZRg7qDI+ixEW5+fj7+nmmKhcBxQFAYxJa4jIsEDANHXJ450YikBBLgkBSUH9kS4PCj1iWfOQEOSUH5kS0BDjWt+4o7AQ5fqVvtYRPgUJOXr7gT4PCVutUeNgEONXn5ijsBDl+pW+1hE+BQk5evuBPg8JW61R42XuBQ6zXBbYQE\u002Fh8AAP\u002F\u002FJhRRpgAAAAZJREFUAwDbE874v0jIMQAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fillust8.com\u002Fcontents\u002F15406\" target=\"_blank\">出典：立ち姿の会社員（サラリーマン）のイラスト\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">例）\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">面倒だから代わりに申請してあげるよ\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と言われ、気づいたら勝手に補助金が申請されていた。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>キックバック（不正な金銭のやり取り）\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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\u002FJcCEvjMfftWsXSAwYcFtUVNV3oVNS2iYmJoIKuyiQI4zp6+AEVKAlYpyGTZs25ai7wr0POUjf8NG9Xeu0qpKBJ\u002FHg0RCpaDcVmuz1119Xf3\u002FRiLxomIZpLIulBaLRmGzJHOOK4Bi2pKSplBmLb0qRi7ts4DV6Ni9geaZ0\u002FYMHDwIGkUlJSb179waPO+64AwyIycnJYbaDIhfQAjB5jCOdsqKioiDEHSEH8qGIyooydjnMfgNRkCfxwNUFBcqfcqQOOoSuybts4cKF6mnxZ5MmTbDhlUVoiIisyJbMyRACCREPjBiUguhngzc9vVl0dzKSC2NlcXGxiGGl0bp1a\u002FBgKgUtUVGRpIIEcVce0lnBDNjkkQqdCYMQ9ijdEZEJYUjDTh4AQzyFx\u002FDo379\u002F165dfVU5FQAAEABJREFUaQVRrpshW17Lly\u002FXkgnjVXx8PKEhIrKSl1teeg4wNI4Y9E8mL7Yiz1Bdd8aGg9T0YPo3vdnB\u002FQCJmQ4dOtCJaSpGxhYtmhcVXWZGJSHw8GC2BlFRUYY4XZ6Jxu9K2VZGX4xn8KA3s8tEDQ3Bg6GDPRVeW2SoLljSRgYKGUolMhkJrd9KIxik2rIlc8qUqTNln++++84lh7jABv0VJERI2RGOPzwS\u002FQ8bhFM52CUVQzOXQiIjI5nuO8qApi0vLyeJEJHE7JCyzq5bZ3Yp5O8ZPJjKzp8\u002Fn4YwZM+KtmP1SOVthXaUpGHDhpJuiCLPMCYmRjsY1PPNNye\u002F\u002FvprL8g+TObj4uK4pVFcYEPkSK8VikrIYyQkJERVL8EZQDjypLtznMSAQCqWd4wk5BMUFMSlI8FAiCMDY+N33HbbTzfc4Gd4fP\u002F996NGjXLpZenIq+wx2r1Fy3pGoqKi7FbAbmRmZqbt117uuP0elzJxzgYvVPo0wiSKFZ66QAJ1pdPz3mrbtm1UVCQbU+zkrlixAoUJFdOqli1blpWVHThwgA1c9dzEXYoWQs4mSeZjj52v3qkEj9yvvjKpFHm2nhk96LXdunWjBeVF69DZFP766691JPRWkk8++VRR9PPPj2veorEiUv3SORucSKyt\u002Fqxbt26L6oe5E6tbyuN9z7jRvXv3Ll26gAc9e9u2bShs47L8YLTFBjzYreIMRDXLqpvVhVcFWqa85OyS0G8AI3\u002FmTCnV7nvuyf3Kf\u002FCYN6\u002Fq+1HS0+lWmJvxMtad3JMJmQH++9\u002F\u002FUpR4c79B0jxfccvRpRM2WGA4Skl8eFiQENbZnTt3bt++PS8q4hHwYG7Xo0ePgQMHQgjCVlXHjh0bNGjAJFgSLtmKJbmUT0BAAMltBQNWhLbxbsYULFkiB0PkBh5+M7naunWLeCj3w59\u002F\u002Ftn9TDyQA1ujp05V\u002FeqcVFZGRkZqlzbSpUbFCRtRUVF9+vSh39ODmSYp5LrU61PTuiN0eiyZUCmESrRo0eKG6g82ycnJbFcrBANukQmCYlsWRSM39r6Z6QEZGisJd9+d+Oc\u002F2+bJ5MoP8OBNzzKPN5HtA7oaw1vvm2++cTWV5+2ZpLA1pSgXNsRsRRGvfumEDSlxSUn5iZPnFcJdtnGFoDsSYUDo1ACbM6fP558plRfEJQnLy8sJzZDW48c7wqNgkwu\u002FHqu7buatPXjTM2nUXTF5QgBbvHix+jxCbu8tnck3qwB56QMGDGB6D9vySC26VjaKLlxa8n2uXFauvWrY0lKYUxuWKwXFofJS0Dduu\u002Fzj+E6T6zYAj+QpU2yTb73++ho9evCm19EnbP0gYliRb968Wei+GfIimDp1qqJud999N9N7RaSWS61s2M2LtwgnMoi4iyKEeElUbmGsuMu4sf\u002FAYRHp4TD5N79p\u002FNxztoXW6MnV6tWred\u002FbPpS+GHbeHZ1y6MvQ8FQ7duxgcJNnm5qa2iO9NxN+eaRGXT8bpRcr5ny584NPf9p7sIjJHK98Np2Q0eOXP\u002F27FULu+b+F3OKMjy0sbn22YLuIF2F2zgXuQtGundvYkCKrf87esGuvAd+v1vjwMrMqtd3kybHDhlVpV\u002F9XQ\u002FFgsXH1c7h7xRC0fPly3s3uZmRa+vffr\u002FpnnOTZDxgwsLmLW7dScv1skMXpsxcR6U3PEfjF0qLd+88t2Vywfc855Kc9pTiU447i4mJuHTuaJ91CuVhWQSakKiktZxFPVggxXpTOM2b4DR4sNnjTG+hMhiDmVBxzGZingVmxxT9t2jRFhoMG3ePq1q2Ug1tsSLnIleCgwCbRgZdjQgJNfc2sb99+U9++xkrp\u002Fv2XK3\u002F1\u002F2rc6LFnzx5eTFc\u002FhAFXHHMZkIsJWUyfPl2R69ChQ5OTmykitV+6wEaHNtF2pXnTqj\u002FP0F6kXUvmXXYzJ7JxvMNfg7zw88+cZxsudmtIZM3C48cff6TOxkpMTAzHuMbmaUhuvILfekv5a7mDBw9m9193\u002FlrZiG0Qdv11jexK29ZNdRcvT2g3cxEpN\u002FOuXlPwYBXH\u002FIdZkOHugg0yNzxbNzNkR05x3se+bVpamjvZamWjoqKisLDErrBgcKcGUlq7mYtIycYXlMDgYGOq4SwXd849AIMtV2cluHwf2NhTYWbvckozEzBo2H6zcNiwYQ0bNnSnWK1snCkom7f46H+WH1cIkRt\u002FOulODURa1uJkpchcXK7\u002FqeoHm4WZ18PUjRtjunXzWDV043Hw4EFjF+LSIxcUFGRnX\u002F4dfynSu8qWLZkKNuLj49m6dXO5pZUN8fDs2ypExBsVKjIXlxdKqrazHBURFh9vrES0a+eorOvWrvUkGKIa+vDIyclxs2eI0m1DkPO1U44PP5yhqOcTTzzZpq2Tn75XJLG9dI0N2\u002FTejbmpsvKGkyeNldghQ+w+FCNG\u002FR497N4yO9JVPFgPZGVlmVSr8PBwlhwmZa4jWwYxxdYtgwZbt\u002FrO++QVqNlsyJ\u002FEEP3nMWNyXnjBNivA8PyIIa+GS3gwQeWEOCQkRJ6DgfqhQ4c4WGTVkZ+fD4dM9w3M3NWsPvroI0WS+++\u002Fv23blopIHZfGs3GpvPJ4YeXlqpRdUS5f+\u002FT\u002F9k2ceOKvf7WtotfBEFXSjgf9lVWBSKUI3b8EudOnTz\u002FxxBOcHgwZMoQl7yNXPiNGjBg3bvzEiRN5kc+aNYs1AJfipu2PXEFURclpIbprBZ9z5sxRJL\u002Fjjjvq1q2riNRx6QIbDeuH2pVW17SgYIbaevXqhYZFtW9V77auMTd2a3ht23q39ajPLSQyMpJbTZvF\u002FXKra0xoSFXppELqN0y0mzmREeFVZmRiqgCG3RGj\u002FYIF3h0x5E+tEY+9e3bJU5mkQ0hubi7bVgjDFLJ+\u002FfrFixd9+eWXb7\u002F99qRJk1566SUuid+0adNXX315qfDQ6SNbhJw7tPriic3nT+wWwiV34cTVqq5YsWL37t3yVBkZGZ07d6Y3yiP16Vq7Hecbd\u002F5Pc1t5+P6O6V2bl1d\u002FgZwdZeTzmUMWf\u002Fl\u002FIkThFtKpUydujXjsJmKkW6nXNuOW+AvB3r1Sn32674CbGtsW0b931dFmUJDaH5fre3gplQoYCXffLZn5gqIFj337s1kxe6C2IQ4+bB8LEffpqWEVRcX5R4PLLwixrRt34cRVPP5qM87fcsst9Cjb\u002FHXEOGeDAZpp5fnz58\u002FYfCiPh6d\u002FoyAoCPZyIR4hXoj8FjHyW+ixsbGlpaU25ZyhdF5RGJghjtYYjBi+BoZ4fKd4HD58hO4ojH0\u002FvBQUERnbrG7j9oQu4bFmzUbFn2rw\u002FnV\u002F61bymHM22PE4duwYB3y2cs0118TExEh5ua9APC8824KIYfHHDNX9IhQ5HJo61e4aw2fBEPVXxyMn54gw825YduVTtfiJSKiX3AsAIEFRK0YSBo2KsnPB0cnggaIwcHQZGRG5dcsOuUyfNkP3t25tS3HOBiODbTK\u002FiWn8+OP1H3xQ8Tg+DoaorSM8eIOwfUkozDwZChYKCwtZInMmnZ6ezpbR\u002FfffP2bMGDZVf9q6c\u002Fvu44fzwvadjjhwpr5ciNmxrwgDQgRFi9g+WoOGdZl68OyS2Npoj3HOhva8aqIlc482778vx6NGgCFcbRcPnmjChAks8OipwszUkFIEDCgM+\u002FAwduzYBQsWsLX60EMPiaKZk69YsfTzuR8L+eKLL4UihbYx0i2XFApll+xvVz6fffaZqIC+0C02oFNfqSqpcLHKXTNu8ZZt98EHAo\u002FkKVN8c43h6MHt4tG0adM333yTJB5wJhA+\u002FPDDM2fOZNP2iy++eO+996gSO0W8v5kJMyHnhF7ImTOnzRZRkBQ+8MADOEG3OGeD5xzk4MPz07EMFN55aWlpDkobxF3dz6mekJzBgxEj+Te\u002FUbf0wbv0xZUrV3I8LK8beMyfP59eYhIejBXPPfccm7azZ88eP368+DEaeoK8Dt7V\u002F\u002FznP7tZH+dsePcJPVY6eNSsEUPuGbt4JCUlbdy4ETOX8GDn52D1h4TqEhERoW7grbucpQEGL243K2Cx4aYDfSW5Izy+\u002Ffbb1q1b85rXUlFhpvhDCEcJWUU4uuWteE4IEhMTX331tdjYWPfrYLHhvg99JQe7eDC5evfdd7t16yb6vXpdOVwSBpzcCcVRyDCblbXH0V2vxANGSkrK6NGj3ZxKSZW32JBc4Q+KXTzi4uJYIt9zz71srao\u002FpMQPp0zqltxlYU3oIwIY\u002Ffr1Y+VjFBg8l8UGTvArsYsHPea11yZyzgAeKssPabhgWHDqFKdzqgsXLrCTSa\u002F1gAwePJgHd1pnlwwsNlxyV80wppfY7lxR9eHDh7Plz2GuND4QKRcxXMTHx2Mjj9en33777eztMmQZIn9y\u002FCF\u002F9jb1VVIllcWGinNq8C1HeLDwWLhwoZhf2Q4gWoYL7U5hsDJQ6tp8yJzpIttxKNprpd3SVTa05syAy447cuzYMa1pLDtDPeAIDzY3mV+99dZbDA6KAYSY1NTUli0N+MMgQx+lKrPKqz9EAYtJVJA5YgobzDJBgmNR5MSJE5mZmcw4KcwSD3vAER5Ug0mIGEAYPRBihICHUJyGMObUxiQDjlYo3dhRzraqprAhL0b4+sCBAxYecrd4TFfBg+7FAPLvf\u002F+bAxD1Nbrd2jZo4NYv3NjN02lkYGCg2cOFVAdT2ADoevXqyd9GlJeVlUUDoKhI5vLl86ZORVAYfFQsrVvaPaCCB5mkpaV9\u002FvnnLJoTEhJoIEWrYWBXaJ3U1Ovs3jIpUlABz\u002FQuk4pQZGsKG5TBCgkRhAh3M4AcPnyYdQh3FcKyBBimjRr1Ur9+Hz3zDILyWETEF3\u002F5C62lMLYudXhAHQ8y7NOnz6JFiyCkU6dO+Fw0GfEqAksqdw2\u002F5UkqROXNYoPceRjw6NChQ4sWLYCEGAQMCCWhGf7x+OPPJycDw9J33gkPCJAEm4\u002FHjh0VHz\u002FP5l8b4ZYlrnrAKR5kCCGzZ8+eO3fugAEDuWSl7ggSTkK6du2KjR+LiWwIrzECio22zp07c6TfuHFjEU\u002FIep2u\u002F8OMGegCCRS5EMklwwhDCoM4uiXueEALHuTPLIt1yH\u002F+85+xY8cyjBCjgITLu+66y9Q9Igr1upjOhvwJ8WbTppd\u002FWJq+\u002Fo+77iqpHijkNrY6hDCkfPCHP9jesmJc9YBGPMiWNxrGDCOsRl555RXW64whUIEwaAyz94\u002F4kMqfxKNsyB238P3392\u002FeTL+XRzrSMQOPzOXLHRlY8do9QI+3e2ruKAcmxhkZGRCydOnSadMYwkdxDi294xyl8oN477DBinztzJn0eKceZGBBMMN4tjV04AgjxFU8RJmMJCxIhg8fzqRLxPh3aAobzJcQDjQk4VLux2PbtjFoyGPs6h0G9hn1jxd+9fzwZl27QghJgMqupeGRfp+hPjz83i3yBzSYDRhgJ2pv9YfzPkmIkJ+OZ23aJK+EXR0Ybry1T687b7n78cHPvvNcq+pdkfPnz9s1tiJ1eNoA12UAAAz1SURBVMDCQ91pBrMBA45e7U2aNGEtLmqzdfVqoaiETKKu6dhGGCQ0Shj5+qiCgADmviLGCg3xgIWHihsNZoOtDM745OURw+EGG7jMVuXxdH35pUJn0Ei7u3\u002FTlBQpPrpZbMbIkdKlpRjlAQsPR540mA2O+YCBwggRFM40kpKSULQLYDCDevy10ZVlxVKqumGRT\u002F3lZenSUgz0gIWHXWcazAaDAzAwUHDGh8JwIc2j5MVjBgDyGEln2c3ie9zsV4BBiqwdijef0sLD1vsGs0EBwMBAwf43Cpd2JSktzW78G0tnvfbZZBbfFhh2\u002FWNqpIWHwr3Gs6EowO5lj3vvtV1vsGPbOLWzXXsRWSfcC1+KFkXXktDCQ97Q3mGDUeW+SZPk0yr0dtd1kNdMoReGxihirEszPGDhIXnVO2xQ\u002FAN\u002F+AMLbpBARxhGut98Q2DBWXS7Uj\u002Fe3X\u002F20262VqStByw8hE+8xgbF\u002F+nHHyU8WII3uaY5kZZ41AMOCrPwwDHeZCM8PBw8bh05Mjcg4Ob7b6I2KnL21CGVu9Ytwz1g4eE5NkpKSpYd2vLO5nl\u002FXP4egsIlLTr87bffXLbs2pu6oauINadScY5Jt2o5Hh5iAwz6zRvTf+Ero9bPmvTzYgSFy+QPh8FJaJfWCY0SVBo4MCTS2qRS8Y95t2ozHp5g4y8\u002FfggG+4vyEkIiFUKjwknxoV++XhXS6uagZl2AgVuS1Gl0+YtVUoyleMwDtRYP09lg7jR2+xcg4agte9av+ufJ5XcZIoJbpANJYKOWSHmzG4iRG1i6hz1gLB4errzu4sxlgzXGxC1zVcCg3ownA7d8vSBnNzoCS4RCgqOTEZbs4tIKveiBWoiHuWysPrErV\u002FZ9QZWmHbxzyeM\u002Fr8UAlrLyD6NY4mseqG14mMvGdwfWa2xgxpYPs9fftH7erU07z9z2H42pLDMPe6BW4WEuGz+c2EWn19h+WDK\u002FWnos84P9q4qKijSmssw87IHag4e5bOhrNqZh605l6UtrpfKAB2ogHnq8Yi4bd7foTkd3qV7hTeoxgDz83WRr1eGS3zxsXBvwMJmN9n31tRlEPbZksr60jlJVlJxGHN214l31gN\u002FjYS4bKbEtxrYbQEd31e8MHWvOHuY03dWEjuyhovzotoqTex0ZWPE6PODfeJjLBu5+45YRQ5PSdeBB2lk7FxO6LwIMzto5UnQ\u002FNysHuQf8GA\u002FT2cCP\u002F+z3O9vDb+LVhaGDPSt1Gy13JTDqNGqDjmhJZdlo94C\u002F4uEuG1o8+K+dC5kgabFU2OSeP66IcfUSEphKkaqyrBhFSNn+FZcKrW+84xXDxC\u002FxMJ2NkpKST7NWMAhobIeS4+d+sQyLceegAwCA4ZfcrmhMri6F\u002FPJPHVyJtv7vlgf8Dw\u002FT2dA9aIiGyinJF4qrIUxWnjzoKJX272jl5+evWbNRkmPWP3vryKcBAX6Gh+lsTHT2XUPHrq66k1OYV\u002FU\u002F1\u002F8LDfjld9+UqRuo\u002Fa2Iwnju3Lm9enUX8uabk2NiYhQG1qXcA\u002F6Eh7lssAmrb4dKcveufJ0Lg4sBkVImcoUJVXB0sjxGXX\u002FxxRclg4yMDJUf3ZLMarniN3iYy8aLa2ZqX2lo7lKaDO3OmqrAaJGuKX21EYPGqVOnqtWA7t2733777UK3QnUP+AceJrKRlX9Y3\u002FaU3O9HC3Lll+o6awwKRTBjh4pQIecCQxQx6pczqv8tQmEzbNgwa9AQrtAS+gEeJrLx1e7vtThR3ebYhTPqBtwVSPxx+Xv95o1p99nIx5ZMPndotWKHihEjqFmXhs3t\u002F9YomdhKZmbm4sWXDx\u002Fbt28\u002FcGDVP51qa2bFOPJATcfDLDbor18d3uDmhIrk+wvUjjjY4X1n8zyBxKSfF++v\u002FpN0Bqsl2dtsG6zi5F52dW3jHcV88smn0q2+ffsmufhr8FLa2qzUaDzMYmP1iV30UfO6BRMnBoq6s341av0sgQQgieJQRu75YcfZE+JShJz9VcnJgxoP\u002Ftirff3110RawqFDHyO0RIcHai4eZrFh1FehFIAxHLH31evjkcydGCjAAFE0mPrOGJOrOiH1FElsL7\u002F++mspku2pLl3UfqtXsrQUux6ooXiYwgYv9aXHMm17rV3HaYwkT6ZPyR8Ok\u002F+cj21awOhZv8X3903qVN\u002F+yTfLcae\u002FWpKXl\u002Ff2229LmT\u002FzzDPWKlzyhj6lJuJhChtLD22ij+pzom0qBgqmT33njWX6xF0V5Ch0bLsBy+6b3CaqLpZ2RctyfN26dbt3X\u002F7dE7ZuO3SwBg27vnQtssbhYQobLn2BSt3BkMBAwfQJM3RCNSkt6BpUGVx2gmW3woypFPtUIa1uVsTbXpaUlEydOlWKZ+s2Li5OurQUdzxQs\u002FAwng0mPyyO3fGgIi1IIIpI28t2p473vRBw8EhW5cmDLLslA0FFcIt0p1MpkWTXrl3S1i0x1tYtTjBQahAexrNh7IRKS6tABSIsP9q38nxpseCBgQLRToXI4Y033hAK4fPPj\u002FPi1i0V8EupKXgYz4aBEyqnPQMkEMns9MWqg8KTCZ0FDwwUiHRXi5KdnT137lzJ8qGH\u002FlfSLcVAD9QIPAxmgwmVYtfVQIcqslJQERMRM+Hmp+eO\u002FCYlVvkDu4qEKpcfffSRdHfo0KFt2li\u002FUS35w2DF9\u002FEwmA3dXyl3yfFQgZBEDBSdm3Sa0P+lj5\u002F6OKPvr90Bgww51mBjCklNTR08eLDdLyxiZokhHvBxPAxmQ\u002FuPfOpzLkggciSmPz37nWFTMm68T34EwQFFvusfJlTTp834vPozf\u002F78\u002Fv3766uklUq7B3wZD4PZYLNVy56Sre\u002FCm6idVcNDo6O7EKgQo8TgZs+1rzPg1P7QZd9uf3fWtwp5b\u002Fbid2ctclVmf\u002FnDNyu2EgqZ8dl\u002FFdn6wuV3y6p+UdvWgQbFeCEbn8XDSDZYbOhzrToY6eeLBQ+sJba\u002FvI1R4vbU29Zv2\u002FfVfzc7kh+37ndfHGXu3fi9Ofn6nOzLqXwTDyPZyNH196sCjKt+QkHWjBx1\u002F+WRd+CBWZNiLREWGlzbROYYf1N9EA8j2dics9PVFhNguJrKsvdLD\u002FgaHkaysaPgiL42czRoiNwSw2OFYoV+7wGfwsMwNkpKSvYXHNe3EFdv8qCgILsGpRcv2Y23ImuYB66uru\u002FgYRgbPKCrX6PSMqECNruHDK0T4xrHxzSIiapVwiPjZ78XH8HDMDbKy8tZN7vUbGIqJUJHCVtF2fkOLEcZY379wPTXhuuWv40b8vpzg70ifx8\u002FdNbfR+uu+a8fHeTIV\u002F4U7wt4GMaGvoZRBwPYWsU0sZszg4k7EhgYGBoaGubxT2hoKNXmiQj1CWlriXgdDy+z4bSZO8U0d2qj26DS4x\u002FdVa2dCb2Lh6+z0TWxY+3sFtZTCw+YhIfIXD00jA12k3rW1\u002F8FWEe1TIy2s95wZGzF+6UHwOPcOdmv63vqIQ1jg9lz78YdWCEYWHM2qRRn4QZmbmVVgzzQuXNnz9fWMDao+rAudxAaJWA2Pi3DqNysfCwPuOoBI9lwtWx1ewaNJztav82s7iTrrokeMJINfd81tPtwYtBgnmb3rhVpecADHjCSjarqlhbQrasU9\u002F6740Tc8S83T5s2bdWqVdnZ2e5lZqW2PKDHA0ay0S857b\u002F3\u002Fn1suwHiMFsfJN2ORN67pX7zU6Fnzpxes2bNlClThg8fPnDgwN\u002F\u002F\u002Ftlvv\u002F02MzNTz1NaaSwPuO4BI9mgdPB445YRy+6bfGjozMXdf0dHb58bnnAhSAgGTgUqJJuoqKjY2Njk6s+RI8f\u002F9Kc\u002FPfHEE3Aybtx4OGE8KSkpkYwtxfKAsR4wmI2ioqL8\u002FKo\u002FTGOpEFEc2PBQWbuj4T13RwsZsKMeAjCpRyMEM4qHASFFjHQJJGlpaSkpKcQsXrzo2WefBZKnnnpq4sSJDCaUS7wllgcM9ICRbHy3bO1Do9781egpT4+btnbD\u002FoulRYqKRlysgzAyJOeGCWaYPglaBCrN88IUSRSXjCSMIunp6b169UpKStq0adOcOXP69et3yy23MJiwOLFGEoXHrEvdHjCMjTVrNv71g6XUIyw0+ExB0cvvfPTpN2vpysSoi6BFoAI26sbSXXIGkm7duiUlJSUmJpaVlS1YMH\u002FYsGGMLYwkW7ZskSwtxfKAPg8YwwZTmulfrIYKqRLoJ4ucDAKSsW5FEMIw0rp16+jo6JiYGOZyjCQZGRmDBw9mVNGds5XQ8oAxbKxZt\u002F3EqQIvelOsRiAkJCQEPIBk3759Dz744IgRI8T6x4t1s4quoR4who112\u002Fbbff6jFxPtxpsUKQhJSEiAEIqAkKVLl77wwgvWIgRvWOKqBwxgIy8vb+PObCZRdsv2MB7UgXUI21kQgi7wyM114R9iJpUllgfwgAFs5BzJVf9ZA\u002FAoC4mnMI+JWIcwxRIlbtiwQSjGhVZO\u002Fu+B\u002FwcAAP\u002F\u002Fwn2p4gAAAAZJREFUAwBOEAiA9O7uOAAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fwww.rakuten-bank.co.jp\u002Fsecurity\u002Fcrime\u002Funauthorized-withdrawal.html\" target=\"_blank\">出典：不正出金\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入支援事業者と会社が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">結託\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">して、お金を\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正にやり取り\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">することです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">例）本当は50万円で買えるソフトを100万円と偽り、補助金を多くもらい、あとで50万円を会社に返す。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">どうして不正受給はダメなの？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">当然ながら、不正受給は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">犯罪\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">もし発覚すると、以下のような厳しい罰則が待っています。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">罰金や逮捕（詐欺罪に問われる可能性がある）\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金の全額返還（不正に受け取ったお金を返さなければならない）\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">会社の信用を失う（一度不正をすると、他の補助金をもらえなくなる）\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">もし不正受給に巻き込まれたらどうする？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">知らない間に不正受給に関わってしまった\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">という場合もあるかもしれません。そうした場合、すぐに\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">対応\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">することが大切です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ここではその対処法を紹介します。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まずは専門家に相談する\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">弁護士\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">などの専門家に相談しましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に、元検事の弁護士など、法律のプロに話を聞くと安心です。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>事実を確認する\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">本当に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">をしてしまったのか、どのような形で関わってしまったのか確認してください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>自主的に報告する\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">自分から\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">事務局\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正に関与してしまったかもしれません\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と報告することで、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ペナルティが軽く\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">なる場合もあります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金は中小企業にとって便利な制度ですが、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正受給\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">をすると大変なことになります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">嘘\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">をついて補助金をもらうと犯罪です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">知らずに巻き込まれたら、すぐに弁護士などの専門家に相談しましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ルールを守って、正しく補助金を活用してください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給となるケースはどんなパターン？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正受給\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に該当する可能性のあるケースは多岐にわたります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">事務局の公式サイトでは、以下のような具体例が挙げられているので、事前にチェックしてみましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">関係者に不当な利益を与える行為があった\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">補助事業者が行うべき手続きを、他の者が代わりに行っていた場合（なりすまし行為）\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">補助事業と同じ内容で、国（独立行政法人を含む）から他の補助金や助成金を重複して受け取っていた\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">事業期間中や補助金交付後に、不正行為や情報漏洩の疑いがあり、補助事業者として不適切な行為を行っていた\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">ITツールの販売価格に対して、補助事業者の自己負担額を減少させるような販売方法を用いた場合や、一部の利害\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">上記のケースに限らず、さまざまな不正受給の形態が存在します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金は、ITツール導入にかかる費用を補助する制度であり、受給には補助事業者とIT導入支援事業者の協力が不可欠です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">そのため、補助事業者（中小企業等）が単独で不正受給を行うことは難しく、通常は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">両者が結託する形で不正\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が行われます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に典型的なケースは、実際には価値の低いITツールを高額で提供し、その結果として高額の補助金を受け取ることです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">一方で、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">IT導入支援事業者が謝礼金を受け取る\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">というパターンが挙げられます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、費用を支払ったように見せかけるだけの手法も存在します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、実質的な価値が乏しいITツールを100万円として、補助事業者がIT導入支援事業者に100万円を支払います。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">そして50万円の補助金を受け取った後、IT導入支援事業者から75万円のキックバックを受領。補助金の利益を両者でわけ合うことが可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">このような不正受給のケースでは、たいていIT導入支援事業者やその関連会社が多くの補助事業者を勧誘し、補助事業者が甘い言葉に乗せられて関与してしまいます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえ\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正ではない\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と主張しても、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">キックバック\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の存在を認識していれば、不正受給や詐欺の共犯者として責任を問われる可能性があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">こうした事案には専門資格を持つ者が関与することもあり、組織的な不正が行われることもあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ITツールが登録されていても、実態が伴わない場合があります。実際には価値の低いものや、形だけのITツールである場合です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">過去には、逮捕者が出た\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ワールドエージェント\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">というIT導入支援事業者が関与した事案が報道されており、上記のパターンに該当します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給は上記のようなケースに限りません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">実際には価値の低いITツールを高額で提供し、補助金を受け取る一方で、他の商品やサービスを安価で提供することによって不正することも考えられます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">こうした場合、どこからが不正受給に当たるのかの線引きが難しく、グレーゾーンとされる場合があり、リスクが伴うため注意が必要です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">どのような経緯で発覚するのかについては、次から詳しく説明します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fit-shien.smrj.go.jp\u002Fnews\u002F1\" target=\"_blank\">参考：1月23日更新 ※重要※ IT導入補助金は不正を絶対に許しません\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">どんな経緯で不正受給がわかる？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給が発覚する\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">経緯\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を確認してみましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給が発覚するケースには、いくつかの\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">典型的なパターン\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">調査\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">通報\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">芋づる式発覚\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">主にこれら3つの経路を通じて、不正が明るみに出ることが多いです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">それぞれについて詳しく説明していきます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>調査によって発覚する\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" src=\"data:image\u002Fpng;base64,iVBORw0KGgoAAAANSUhEUgAAAOEAAADhCAIAAACx0UUtAAAQAElEQVR4AeydB5yU1dXGZ7bgwtCWzq70KigCiiLFgJEvkUUwmoJiTAIYC5YoJEbEJBY0JhIrGhWJJgKaxESkmEQTUAEFFJCu9LJLbwtL24X9\u002Fu88cLneKczOzhZ05\u002FdwOPe59b3vmXPvPe\u002FsTNLuk69du3YdOnSo0HrBKBOlIotJqJgNYx2lORtJvopXxQyU7xmosNHyfX8qRufzJRnvHTobFVn2nFTMRlnNRlIV68UgDluvQCBgMiuyAoGK2ThlHIFA6c1GUpr1whAPnnzl5eVZOWkVWRWzcdI0DpambdBpmP2o\u002F+QLuzSQcjLHr6QtK7IqZkM2YM+DdPFIJW0JKdikdPHIMDaqEhWyYgbKyQy4NmpOBijOEGEMKrLMVKBUzAaTYJDw2fhSDJ\u002FWa9euXSv4ql27th2nrciqmA1MImgatVBKbTboMYn13gBDtGF4FJtHhzEgacPwKDaPDmNA0obhUWweHcaApA3Do9g8OowBSRuGR7F5dBgDkjYMj2Lz6DAGJG0YHsXm0WEMSNowPIrNo8MYkLRheBSbR4cxIGnD8Cg2jw5jQNKG4VFsHh3GgKQNw6PYPDqMAUkb7lpv51XoFTNQHmYg0TF8ny\u002FSvoSrrchiEgwqZsNMBUqU2aiI4ftOBaYPHw4ESi80HQhU9HVq7gOBiLNREcP3ESUWQkPThw4dipQlHhlaC1KoyMJBaioOBV9xPAehepj9aKStK\u002F193bKSk5O\u002FbpdcQneZmaTlUMQyvWFsNLShrzMTaXJLbk64bSXXeJm0zBweO3aMHWd8vbs2SkMGTouGR\u002FmaZOXn53OlXC9AsQFjYPPohkchaQNGcAyRRbBKlSqVg68t+7dPnP3m6H\u002F+AaCs3b7hrLPOohFVRLEhUtLm0UVKkrQhUtLm0UVKkrQhUtLm0UVKkrQBSRLpXLJIeIGkDZGSZRXD38WACAUToQUopRYTPm1fe\u002Fbsyc3NRWqE1atXL4kR7tu3b\u002Fz48SNGjMjqm9W6UUvuX9A+PdG+SdtBPb476urho0YMH3Tnd9v\u002FuO2sBXPS09M1DMYGGB4zphHCg9Nel\u002FkjgtKvpTnkEhgzIwcoMQ6DS6uI4TNXp5CamqoEy5MUIzEjA0NKMTyKGCNhBFrGWa5fv37UqFEwzZo1GzJkyDPzJ36WkZP\u002Fvbot7u\u002FZdkwfB00HdPV96vPN8H370v+jCqZ84403vvbaa0uXLj1+\u002FHggEKBB0xEKZQxI2jA8is2jwxiQtGF4FJtHhzEgacPwXLLNo8NoYilD0gaMgc2ju2s91NcZbJuYRCRI4DzgHjGsnj17YJqjfz86c0hHzLH9C1mtBnWu2SUj0KZWWma1pLSUs6qkARQh0LY2JZ+ZcenI8Rdcf0\u002Frpt84NOW9ScOGDevevXudOnW++c3LHn300YULFyZwnAlsStPoNFhQUBDHxFbE8J1p9GkS2Qk5GTCCw5MUj0R3kJKSgs+7\u002FfbbMaxZObPxl+2fycIuscLCguMeOEsEQcX84wXI1KQUJCC3RueGb49b3ah1te5XZlx9S+vfvNbFmOzBSktHjhzZuXPn+vXry1ILT76o6+BkTqHDkyyJLJplGmkZxQaMYJPSxSOVtGVFDP9LMXwcnsAJhmk6FWKOK7xPC+wC8Xnjxo1rfFuX9vdkpWVWw\u002FIKj4WxFQoDx0z9KUnvHq+76Yv9ZBWQl38cRSZ708MXPD+rFy42udp2LHXMmDFsSaucfFGsmIOneiAQONlelSI1mMA5ZBiJieEToCXWCvLyzshP7x8Nvhg\u002FOzwD7gqMEMd14Uhwbyzuvko+VvZq59WLbp10J2CKKPKmVGn\u002FjcyXH1wJYyBjlcRef\u002FVqrz6DMjh+sdNN1OC56jguGTMAZgwojBmG2Y2vQWqBMPvRSFtX+ouUhYuOlBWlVixZNEsxB5CCw5MUj0R3ACk4PEnsCcm6jHSgKkiHJwkpoDugqR07duDefPV87Z64IjmQirU5ZaIkbTP1+f3bLmk5e0pOSmqYmyVLZRswcHir0aNHT5w40W5Ww0PapHRIQUlbikfapHRIQUlbwttJW2d6yQU2KR1SUNKW4pFhLtsu9\u002FXRmUdFQ4t\u002FyUwrjfTs2RPZ9p4+\u002FmR\u002FlMWdMmFhzBTjxpW+9tgXmGPYkpBkfeM7mZd+J2PQoEGEDmBKGbpkOuWohLSB\u002F7KTceiujdKigdOc4VG+SllcC1cEUBxAGsSexW7swQcf3Lx5c4v7e3oeNPLu02nTSRozxZXWv7rt3H9tDetKVQsz\u002Fd4dLdGvvvo7SGBGjkLSBoyBzaMbHoWkDRgDm5eurIIC79gnRlK8pBgjRUoaUopIya9jDJ8YMuA0o0gyUWKBMwcMPEBhsmDiyNq6dSsnGKwq7ezqcXhQ+jWQmaYcT0rv3ghXaviwChY8cvwFCxcuYsVnLxjf4Itai7liMMTnNVFIGJ4yIIszh2YYNPh1jOHz7mRJYnkCzK8NGAObRzc8CkkbMAYYx8\u002Fu\u002FBm5tb\u002FZjGUapZiQmSZXreRrVXf5x7swxEgN4ko5QrXsVOWuu+5yypjhoZR0Fu2zcaIjgG4DxsDm0Q2PQtKGu9bbeV9hnUmUmSb2GjkqEauf\u002FPbkhgPbEzZKVOMy08bfavr355ects3v337O9u3bZ86cedqSxS\u002FAHBa\u002FkdO2UIIx\u002FNA3BA5MCB2WeGScWSHVaEoIyfEIsmSmXsL6By9Y3AlVPPJE2voPUuCevfLKK+TU6JKRECdKUwKtpbdvsGWNb+\u002FWQ2LCSrnSyrV9v\u002F\u002Fd7+0CGh7SJqVDCkraUjzSJo3OxTKHJmkUyguGMYp4pGGMAikYxiglGMPn6EA3xGANAoE4Y8LxRZIj1RLP8CpVqpTYEQYCAXai1bpmeEszTScUBUnHafl\u002F\u002F9wUZblXh9cMbT39nekc8Etu5plDZo85BHRqOkJhEsgVEpKVmBg+gVYhjsAvFb8ytQjac1fSL8z0FUZ8kkSBOFFYWPuSxu9OyPEdO\u002FHBl7Dt4Eov\u002FnYDsqZPn46fK4nppc0060VfROmJ1cMn\u002FFbSZpj9KGu0QN8OxCMdniSkgO5APNLhSUIK6A7EIx2eJKSA7kA8MhKflFSCl\u002FzRRx\u002FRb5VmNYt5nKeRUNBmoE0t+E1rdqckeZ8oRQ8LHG3HXtWef2IsyzFTAUKLQQpxZIVW4c1QQn0xyDA3LHQEXwGGGTQoucuZNnUaD5ZKYqE\u002FMWa\u002Fn+V+\u002Fn+3+JLzo5tpz35Nl65eThSMqz5Rt9j\u002FYS60BlCcxiAxU4dMVNK1Ue1bJZ0+REqecVk8Q2ISAUrJDZ5dYP0ebZ32E5ksLGQj4S33wUYjmSnLfUZT71Mgc+bMoSC3DGkDxsDm0Q2PQtIBEwgckiQk5QWSNkRK2jy6SEmSNkRKfmVj+IrS25Fk4szp6ekEh4ktwwMU5gWGQDFAgYEHKEXKojvOKFRJSU8rkc0oTft8LPdsJFA53RccP4ISyUxrNqjsq+RbsGBB9erVi3NdTAXQbGgCJbleYGcxgSBRfdEOrQlJ+G0DrtmG4VFsHh3GgKQNw6PYPDqMAUkbhkexeXQYA5I2DI9i89IhBSWNFClpSCkiJcUYKVLSkFIgWexko2kZ1USWkPQ2EpV8y+bvYdMZ3Uz7fC+DIIOGwQgNxBhpeBRDSoExEGMkHo5LVq4hpYiUFGOkSElDShEpKcZId603GWe6wgyW5iXQ3YEDB+gxtWYa3g6l5FC\u002FX9uP\u002F7NZ7Ucx07adalNGLhAl4WB9T3ibYRsswRh+aH+8+QTeLk6ueKTDk4QU0B2IRzo8yYKCAuwmbBakQDEH4pEOTxJSQHcAD\u002FP5558jk9JOfIoevURQWFi5Sc3VCw+y6VT7Yc2UXG1JlyzxHk0xQkFVbCkeaZNGZw4Bz88MI4XygpK2FI+0SemQgpK2FI+0SeklGMMniksfBHUNTHS3FAK\u002F9E6QGQkiDSOBWVyaLiqBj0AZdihw0mlne9uJLevyWO5VADMFzt7U25L6fAqHMTwuVqCKuSMoUbIozxwKsdeK0mB8WWUZw1fUlyBtSQR+rRhzaXyZP7dw3759yFKAtyX1+TZ+7v0BidOdY6ZESed+PDeO6eXWAGcOYbhZyDgapGJ8tagYZj\u002FKQiw4109SPBLdAaTg8CTFI9Ft4NghBZuXLh6ppC0hBZuULh6ppC0hBZuULh6ppM\u002FnMwqkYBgUbt5ZZ52FmwHoMIB7wFEaxZ\u002Fsx5ueQrIfBj6BqHRpw6VztzgN4kqBbaZ1M6tNfnuyU0xJXRRSSVuKZIm3SenKkhRjJKRgGKOIRxrGKJCCYYwiHhnGRk2hM04x26aw8xv35dAaFqnqHEEIOk6cOPHRRx8dPPgnl3bt2bhqVeYRjB492nfUt+ymactunr72kVkb\u002F7Rw57\u002FX7J2XvX\u002FpjsPZ+48f9j78e8pwU5IwXKBmiyYLC+u2qr9oZhg\u002FSju2merYtGPHDviiIvRIhE8paiMJKe\u002FaKOMwcDowPEr5zDLTmpBAPQ4SN8mVEmV8+umns\u002FpmYYh16tTp3r37oEGDRr80etKyKZ\u002FVyE69um3Dge0b39ZFQMfJpaSn7V+Qs+0fK7NfXrTx2flrHvpw5fB3lw97Z9nt0zY+\u002F4lsN+\u002Fz3Ud3eh9iOmW4yf4YrbZKs3QGxsEIGYqC40fkTavV8j40k5OT45ThDhpEyjp+3PsbVDvXVEGxeXQYA5I2DI9i8+gwBiRtGB7lKxXDV3gZSQQYh0eEGaBw8TAKCKPAwAOUsFms2gSop06devvtt1Ord+\u002FeI8eNnJ7yGVbY6uHe7cZe0f6FrPYPZbUf1qvVoM51vtWiVu+m1c6tK6BDNr7lwvbPZFGs7Zg+VGl6V9fMIR098+3akB5lu+uf+HjVqBme4d500nDn5xwOetzoVsuxqVLdKrRjH5tI2sBMseBq1b0gw9GjR3Nzc7leEOmSI2UxD9Qtai1aAwmpxfwn4RsM7ItENzwKSRswBjaPbngUkjZgDGwe3fAoJG3AGNg8uuFRSNqAMbB5dMOjkLSRmprKhuHVV19laq688spx297Bwtr\u002FsW\u002F7e7La9+uIFVaqU5nyhfr6BlsGv8cB63GyCEVRJdCmVs0uGbV6Nz1hvi9kYei2+VZpnn4wJ3f3e+vkcdkwsFtYNWHB3qDV0uMJq032o59Aq7r7dx89oUf4r2pt76Mna9euZbvCxQpOWZGSoVkwrE5JSe56q\u002FKSlLEhUtLm0UVKkrQhUtLm0d2+ob7O4N3fukbzYeOHeab5QhZ2iYWdsrygIRZ1frzqwYq2+dKIbb4448Y\u002F6dR8ZA9cL+ZL7xk3dGDTWbDn8PZ316z73Zxl90\u002FDZNnasq\u002FFXqle\u002F7zaO7YcRokCLzhVybdt27YoZWLJKiyJjxrG0nGwTNnE8INdf0kwC8KX2GBCPDKY+pKAFL7EBhPikcHUlwSk8CU2mGjWrFnV+9u1\u002F2mWZ5pyk9H\u002FqjNYK24RyXxT09PSMqvhek\u002FZ7kNZzQecC79\u002F+Y7dM9ZzFKPTT\u002F6XvfzjwfkaLwAAEABJREFUXaz46JijDRihZfsq+FH0SJcsHkkZB5CCw5MUj0R3ACk4PEnxSHQHkILDkyybGH6VKt52igCyQSAQgBQYluFRAoFSypo5c6bvyureH3NinSVpmlxgKDgtnQBH\u002FpQkn9\u002FvwefD+x47cPTw5tzDm\u002Fcfztl\u002FPC\u002F\u002F+NFjZ23Kz31\u002FJU+bnhmx5JHBn97e+4Nbeswcc\u002Fu8fzz\u002FxewpOZu+2H9gl\u002FeJE3rJbFFl5coVgUApzWFJ3K+yjOETnhU4o6RZL2ZWPPLQoUNWThpZMPAgSq04smi2adOmvim52AS2QkcJB82eQEoS67UBHR0\u002FXMBpiZM+G1DcJMs6x\u002F+1I6exMeVQtWf4gqQ\u002F5VSdkpvxSUqzjdVbba+dcbDmBed079Gje7dul3Tq1LFDhw4MPje76rsTcl577Aus9t7vzsVwf3P9\u002FJWfHJo1azZdmGlE5xQlcNWGRyGLiRXimEMqJrwWbSYxLAf+ky+HJ3kyx4\u002FuoCSyOL6w2Xc6goFXd04WSfFIdAeQgsOThEdyTlq3bt3B369YNnexZ0xYkn1GoURUeFWS\u002FSckdQ2SvenK33PYWOHOf6\u002FBCpc9Nm3Z7SeskMgUp6XW\u002F9lPrGrL68ta56Q3O16\u002FU5tLsELQqkfb+k0b1GyQfla1s5zjC8lAIFC9erWzz85s3boVhQGGK6stPBjYtj4vdNQcgwQmMzSX2RDKSVYYGw0dWZkwmr6CkO+90GCUKz1Rkr7wRpjpjBv+0uH96sten4axLt+0GSd3wvKST5qgFKwwqDAAyixbv8lYofGFy+6ftuzm6fjCVaNmYIXEm2pM237h5srDGnQek3XDq\u002Ffetvz1J0D+7NcL57\u002F571cefPXXt9FaUpUUzA77Q48DVKQ6VtuggfeHTVOmTHEaYecnhkuWUp6la6OM3sAZt+FRSjqL9zFdMIOhfeEAyAoLChs4BQyPctqsXr16TZw46dD0Qwtuf\u002FuvHR78ec2Bg3b3+MmBy5B9t5wHuq1sjBF3mFntkk8ywBVr2w3af9lDaddddfAirLDg5U21PynEF9beWzmraSdMEGx7exyGCJZNeWbq2FF\u002F+Pngu28YcEO\u002F3q0aNQQMqeBoPoA5p2XG4sWLj4eE0ClTVCQne\u002Fd348aNTkUmwaD8Z5XTGD5x+OrVq7P4KuS+J\u002FhSTFhZyoUhWgRQmGsKUwWgwMADlLizOnXq9L1rrxo8ePC99957880333HHHb\u002F++f3gxSeex4jBS8HXAw88cNeI2wEKfRXWS67ZIB1kZDRs3TTjnBaNWzVqWKt2VbIAhmgDxgZZbz78c5g5cz5CFhNsA2jhP\u002F\u002F+D0cZQvHMYtjZIAuQS2GmjgkEKBRmAgFKWWUxkiQ8lgHjsGF4FJtHhzEgacPwKDaPDmNA0obhUWwePSkpKTn4Cs2CMaCkDcOj2Dw6jAFJG4ZHsXn0I0eO6JyBwi2HMYBRFsMc0H\u002FA9u3bTdbczbuNHqOCTU9+bDiFv\u002FhiFbKYOPvssye\u002FPVl\u002FfMfwQq\u002FLMOQ6fZFlUIZZ3lrgdF+RjHsG2If0vNT7SkeOtzSSlJR04EAerhE9dlC+\u002F2Xdxtx+A7ZefDOtW7cOXY8bNy7UBOEBVogszzgDYviaPm6\u002FFFtG2lRRpkyyGOQll1xC78eOnfhABmsoyaICM2W3KjMlciSLL2ojKs9yX69evdGjR8uVFskiy2QONWxbngEx\u002FMqVK1eqVAlJhJ+hs84acAMghfKQxTi97272+TAIxgPYN6\u002Fa5H7QE\u002F60kJlq0V+4cFFubvhP4p22HQpkZmYgh906jOliGtHNBKLAMGzByaK85hZZhlnlNIZPbFk7PBRiywbMlHgk3sXwKGQR7xXKMIuR9L2iL8s04xFWbdicUinat9+oWKjETFn0CQjgCDnpb96cHVomFgZTI6Y2\u002FZ3pY8aMYXhUYfaYWEkYA7I0gcgynEN7GIwkzH6U5UCgqAPxSIcnCSmgOxCPdHiSkAK6DVYZJSPtolhVqagytoQUbFK6eKSStoQUbFK6eKSStoQUbBI9q18WknuMTE5OWr25CB8xpooNzJSAQPY\u002Fn77wnBbr16+P25sSK+XwNGLEiKlTp2KRdJGcnGwkig1dFNImpUMKStpSPNImpUMKStpSPNImpUMKYWxUJcpcYoWRxhAlK1KVUuNZPS8Jbkn37NlLp6ykm7d5PzyJXhx8NG60vKlMP46mGjduRAtXXnklZsrKHkcLZVXFtVEcmIEzJsOjlE4WMXzg9JWfn88ABCdLpGQZZp1zzjn0jttDcrT\u002F57xlKMXHknGP0Ah7U2QcYCQtW7agImb63nvvsVHmrR46vZo9SQrbEClp8+giJUnaEClp8+giJUnaEClZTmP4BJAJ3goEkAkjAxQuw2ShwMADlPKTxWJ63333MR7zrGjFGvdJD7lFRb2G6Zz0qRX3io+Z8iifFjDT5557jqchzDBTxwQCFLKYVUiAAgMPUMoqi5GcATF8bUokmSkbIiVtHl2kJEkbIiVtHl2kJEkbIiVtHl2kJEnQt29fJMFRZHp6zfkr1sR3bKK6AXvTOwZ6zXJ+MmRRFcy0R4\u002FuLPrDhg278cYbqZ6amqqRI0nagDGweXTDo5C0AWNg8+iGRyFpA8bA5tHdtR6qAsWfgW7dutGIIlBsSRetWEey+MDQ5Urj3pVqDK1bt8JMCew3a9aMp\u002FmMUHz5lGdADF+bEmToDEIK5TBr6NChikDhup746yy8YOggi8rQyBXdO1FrT\u002FBAhuKgerUaMGaPgR4JmGmHDh3YNJ933nkTJ07ETFNSvD\u002FQs8trbpE2KR1SUNKW4pE2KR1SUNKW4pE2Kf0MiOET3iOGLDBoDs4G5TaLcQ4YMACpvWOHDk2mz5qPF4QpDmjhT1Nn0AJRQ6QNrLNRo0Y1alZH1q1TLxYzrV69WqdOHWlkyJAhffpczr6TnbSZW5RyMr1lGcNnwVIkmRlndgyYNRiBMoZHOVOy9uzZowiUlnus4aFX3mLwxcT2LXt+\u002F9rbNCIPjWKAdW7atGnDhg1iatbw\u002FgBfehSJFbI9bdq0KU9cWfcJ8hPYB9yXcjLzmEGY\u002FWikrSuXmtgsFkEiyURAQleZhPdVyg3SHbdfy71c2ic7DxXzdI8TvfW3T9Ty+e76vveMgC4McKLSmzRpcjDP+14JTkJiYpFE+OVQCfLXqFHjgw8+YOkP20JiDYCxxdJgGBulZulABkpfmCnyKwa80U9+8hMuKifHe17frVWTO8b8CTuDiQNUfPt\u002Fc96cs2zCg94H9e0WeA\u002Fk7ve+Dq12rToY6I6d26sEKhNFtsucVg8EAjhUdqiUJDLF0r906VL08gDXRtm0GjjjMzxKQrJkmlgqs5yQBhmYQZk3WFBQ0LlzZ+465xIGw6Lx3vqd2BnWRrKo4LQ04J4xWRd16tDsbLsudsnuEwbrrBI0TVwpSVktSpHAnqRHj+5a+rt3737VgKtsSzVzi+I0C2OQ8KxSjeGzSwO5we914UrSgy8eeJSTcHHCh8EG+p577uFK9THQHm2aYWdYG0yRgFlfMtR7KPD0TVdTcePm9UjWd45HKABl1+6d+\u002FbmskBjrGxMIYOIR7D0E+rn+f7ktydz6u\u002FZswePT7kW5oeIOkAhqs8ZC6DQBww8QIGBByjFz6LNUo3h4y\u002FxmoybXQjSBoyBzaMbHoWkDRgDm0c3PApJGzAGNo9ueBSSNmAMbB7d8CgkbVx99dU8c+KIs369d5ph24e1YXN2meg6hfsNe\u002FiTFWvmPvHLNOvzUxySMEqt7NglDnXvvj0kMdboDcaSi9dv2rQJliqfyuqf1TeLU5Spy5UaGFKK4VHEGAljYEgphkcRY6S71puMklC4cppliZelon\u002FlwbF01KhR1147cPPmzbm5+wOBwM5Dx\u002Frc+kAsF451UozC0+YtxEDPrlOTpA0WdFZ2DBS7rBLwvohKM2yXKY5Oa\u002FhUrf7T35letWpVe+kvTstFqluqMXxGxi4NGYpIuxlKFjMr9H1ZzAYZkoPoDRLHGTv2OaroGSZ3ffWO3Mzv3LFq0xasEJDlABKweU3tPvC9+YsdA+3Y6ULKY5r4TrlSFJKQJQTGzApA4yz9rPso0S9ZuRRzIB7p8CQhBXQHpRrDJ6JBKB6pz4YRJTYIBErqy17ojms2HaEEAiXVF1cX2hcDYOM9Y4YXe98c\u002FJwytzwzM6PdwLu+e+evMESqYJEC+u5dB\u002F48dUaj79zJ5vXB66\u002FM\u002FstvbQ+aUqNOh8Z1KLZu\u002Fboqgcqs+LhSFFwpbg++hBAIBFj6aZx1n+dS7Du5WAGSWTWgpHhkQrJKPIZPCIb1DrCbYd9twOghha98Fhfbq1cvXNH69evRATeSNfTTnDwMEWfp73JN\u002FaxbkOj1+w\u002F90QPP\u002FrRXpzUvPzTkW90p7KBr8LN\u002FeGXORvhRYEL3TsnEJnkPyEwHDRqENy2dW4mFhNmPsjgKoVcoHlmkLEL0VAFFqkV54StT68EHH+Ja2JUiBRwqlgow3wYNGiDhMU18J9Zpn5Dg8aDIgn07kfpkCV6ZLSnAeiCLgxjr0pHMFG+6cOFCu5ZuFtImpUMKStpSPNImpUMKYWxUJRIlOSHR1NfnkMTFRoKejubm5oYWwK0Sm0SGZonBQGWdJFGu73PphcG\u002FHsFMYUoTxkyJ\u002Foa9loQPxrVR7Vslnc5ESsaeRbypIPidTVSMvRaFDb4ytdjDcS0sXsgo2JnrfouYDBRpamGm0x67l+eibB7WB6NaJqsUFMxULj8ry\u002Fs8Kz2am4VC0gaMgc2jGx6FpA0YgxKM4ROup1duDGHYr3CgngskWE3IGqCYS+aqQ7PIPQ3qZuze7\u002F2moymGaWKRJJHoKALJJX\u002F57TXd2m\u002FevHnWrNm5xfjjZjVYJInLV+h0\u002FPjxbEy5Uq4XoDAJTAVAoU0YeIACAw9QYsyiYuJj+Dzq0DaC9wHjsCFe0ubRRUqStCFS0ubRRUqStCFS0ubRRUqStCFS0ubRRUqStCFS0ubRRSLxPZx8YULBUoOFCU4uRoktIsXbupinb\u002FnhOw96T\u002FA5QmGpnD5pTVklLdlM08WQIUNyv7x74WINKGDD8Cg2jw5jQNKGu9bbefHpbEArdp+hU8ecLFiwAJ6zERLk5u7nGSmGNWfOR1iY4NuR86Nn\u002F7p5p\u002Fc3pZgmRklJgI4EhkEXeILPGUunqIULF9Ha3q17juw\u002F8T3OKlNCskOHDrT82muvIUsOiY\u002Fh8z6OZKZ4ViH0esQjv6pZhISfffYZXZ1ME6PcXqOw4cD2Le7v2XZMn\u002FYvZGUO6UgBHpxefNdvH5\u002Fy4fo1q0kC2aUxUxgbGPTr85ZPes\u002F7smb4Spc2LBzRdFtP\u002F46jJWCpvi+9OOeRHjZsGNKAmygYxijikYYxCqRgGKOUSAyfqDW3JDSEW7t2bbYXIDSL\u002FQ2kwOBYFg2+Allc8ooVKyZNep1LwzT3H9uOaXp2OeKiWr2bpmVWSw6kHjtwNPvlRTw15VZN4DVzPpZ63g9\u002F+fK\u002FZ9ameVYAABAASURBVC9etxl73XVw\u002F+Gj+QCjhMEu73j+L5k\u002F\u002FCXFhj\u002Fz52\u002F0vUpRoZY\u002F6Fh4rLDauXVThjTb3b9yTpW9uFX6LSHIlRIupX3dskAgoPuINGRxshITw2cbRKyeh34cWtOsF0OEESjAlYwZM2bmzJmUpxS5eFx4KpI0gFcVpEqe6VlcOJEarqtax\u002Fp4zeaPZGGaSWkphQXHPRwr9Pn92X\u002Fz\u002Fgx\u002F\u002FPg\u002FUey6667btm0be4Nb7rvvV69NueJXz1581295LtViyP0AHQa73OKr\u002Fsgjj8yePbuwsPDHP\u002F4xq3zj27r4U7z9G2ZKy2mZ1Spf0\u002FTQtbU\u002FO7C6hCxVrnTixAlYYUncL9r0rodJsRFp60qZSFmck7A2tlyE6ynmQLUgq1atOmLEiN69e9epUwfymquvefrppz\u002F44IN9+7yP6FLAgFwDQxrljMhiKgKBANbJaIl4V+ua0erh3o1vuTAtsxrWA05dTrI\u002Fb+Wu\u002FR\u002FnTJkyhXej4Tt16vTwww9jf7yH161bh8lijmDJkiU7d+6Enz17zr333tutWzfsgyfpdFHtvHp2y8ZS6RdL\u002FXTT0pKw1Hr16k2a9DoGwJUCM36jQAqGMYp4pGGMAimEsVFTKHaF8WGgyPz8\u002FEi1yG3atCm5ny9dB\u002F468Z+XXNxz+vRp3L9mzZoxmqsGXPXcc8\u002FNmTNn69atbBW0YeBOU+XMwllnncXgMamLL76Yq8N0POv8SacTv\u002FmE1\u002Fzy9WBJ65\u002F4uO8Vffv16\u002FflnBMpDJepw2QxR3DuuefWrl37RF7wvz59Luf\u002FRj883zZQGIH24XlvNB\u002FZI\u002FfbAXbDiT1RaU3nXYQNqMfEStdGeXcaOD0ZHsXJiuWcRBkmmoqfLV7UoEHDb\u002F3fFXfcdte0t\u002F67b+dhmeyFnbtOmzqte\u002FfumCwed+APBv7xj3\u002FkTuMkqGWDAQg2iS5SkqQNkZI2jy5SkqQNkZI2jy5SkqQBb0WG3aRJE5aLxVsXs7I3jmyd1GJpXv3GIpSxz41FxoFRo0YRHDCrfKQWZKnsU+s+eOHmcw6tmrUyUZZK8JtO169fj2RCkDZgDGwe3fAoJG3AGCQRUBViD6vyJqYwIXqAQtMw6enpjBUFJlKDbC47der4+RcrqcI21KBWrdoy2Ul\u002F+YdMdtaMeZjsp59+wp3GJ+Flb7zxRrwsJ49aJ1\u002F0xQAi9RVlGCWRxUi4OkbIu4v9DBcI2j+UhffCh2EfJEPhT\u002FYf3px79IMtQ4cO1Rs4tEx0hr3E6NGjcdXOKh+pFiMB7IbTx3T+rEY2lorviFQ4Rj452fN0ubm5lgF4t4V5pgVuk+4YCoyXsXs3SoxZ1E3i9htQzYbhUWwePSnJG1ZycrIUGAMKGxjSKJdd9s3ln39mkkYx9opSq1bt887rgJf94zOvYLI7cnIx2U6dOi1cuPDqq6+m8fPPPx\u002Fnwe3Jzs5mYWWtYTU0TUmhmIEYIw2PYkgpMAZijDQ8iiGlsB1nS\u002F1\u002F\u002F9eHKMx9993HZpH4UcOB7cnFIJAR4ffn\u002FHkxudRCFhW4LvYS1Iq0ypMVFrxtktJSWg3qXP3hDnN2rN62fmvYYjGSOBFKmuWO+TGAt2F4FJtHhzEgacMzNTsdu56cnMy6hoy9CuU53v73v\u002F87bRUs1YDCmOz1Pxgy5rfPfvbJSqz2bxMnn9\u002F+wkWfLr3nF\u002Ffgt9iNcfb6+OOP8WQUFrhgKaUg8Q3sT+bM+YjTDKecN954g07TezbGFFAigVV+94z1Zx+rE7cT7dnT++79Fvf3xB9H6iUKz\u002FDYIrcfcdGRq2rNmlfaT1OjDMzJijOGbxaIguDnRexGzTbCJqVjo+eccw4+BvsTE6OkvA0crb03ePmPr116yeWffvrpz372s6y+WSy1EydOZFfASDh7hZ664IXQ3sUjY8\u002FCf2CgnG0PHDjAaYaKeNP6V7fFBNGjIOV4UtVZh1dtXnPnnXdGKRYpi80PT+rpyPuB05BzWKRaLu\u002F3E5fdmLelfr+27J45TrkFYkgTdqBUWloaEjB7AroD8UiHJwkpoDuIP4bP7cfJs87SIvfJIBCIGMKlfOvWrSnPhgRZHDgmi6O98ce34WjZ0f5y+K8vPL9b9obtzz3zIv71tddee++991gWYxlhIBBx8IFAmCwugQgacu3atYFAAIW3BzK9eyO8FEokYMH7\u002F7l21eadxMBl2ZFKhuXZ54wbN87Xqm6db7WI3lHY6iLxvsumLvp5zYEHnlm59c0VE56YgPtQVpGkfqAiI8P71n0mmXnAKgTagTGIL6sIMXzeLlgGMVWWVN40BowDUjhtFqPE5XC0x8SpmCgwMAPaNI522E\u002FvZpPQ9YJvZK\u002FfMeWf\u002F8JYKWZGjkJhjRx52sFTXlAtmsIip78zneAD1wUJ7rnnnmpdM5KrVkKPBIyDo9La\u002FyyrV+8sTjyRikXiOXBceeWV5La9uWPcBkr1OtMOH5j0+eDBgzV4Hhw8\u002FvjjuUX\u002F\u002FFRu8DMlNWrUQCnqHDLtIEotcsPsR9nJCVyGDVwxSZZOclEcQAoOT1I8Eh388Ic\u002F1NEeveSAARnQS5s2bdkepFetHzaCy9gESjoQjwzl2YsPGjSIp5ec55Q7Z84c1t96fVr4CgvFhJcnj0r4rcsv90Kb4YtFYPv39wy06V1do78TItT2aN4kdf91ZObb\u002F5V1elTw3\u002FDh3m+XBdUiCMyI0qyQx44dC50osiAFdAfikQ5PElIIY6NkRwKDIIuayLjBsemTBR\u002FHXT3uiphs3bp1OdbE3YJdEQOdP38+zCOPPIoUfvfY73z1fNE3iNjH\u002FiXbD23wHq1xWsIxq26MkvDWnDkfsQ0NtK0dnxNlm7Fq4sJ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973z\u002FCrnPSGaqEClvdJoNBXV58oQJ9v3lU+CFdz\u002F9YMO+9HaX\u002FGT48EceeeTxxx8nrnrVVd8BV199zeP33A2PpTKwP0+dwZ5Bxop0WsbjXnppkX8wyW6EtxDPUectmk94buy3R+4ZvkDGGsmzamOgKKzdTiz67t27KWZuMQpJB5CCw5MUj0R3ACk4PEnxyDA2Snb5B66U6Cny8QlTf\u002FPC6+d+6+qBP38IUwAMvkvLBkTL6zVMx62yQNfNqH5F\u002F954VvMswNgrJmhCpIakBRtYAyZ4W\u002FCFIfa8tCe+FkdLGaofPfolAY+lEul8Y97a+v2Htrv2dvwunpUNLuUBIwQzP13J2k2y+KBHHiNvLdy5ZMmS+zr8eNWoGeGN1e95FllbfJ2y+4yvYjFruTZaaL2cpq2cwvKQhedjreFIwc1mt4RvwxRWrNkI5q\u002Feio5knP0v6+Z51ju+X3X7ipE\u002F7VfjnOZPP\u002FvEkiWLsUihVjBEmpOdw16NVYwq4iVJgi+ZoXXeIisUFMasL\u002FvmZXjZq3\u002FwkxWHKr0wc8XAR\u002F6UetXdrQb98vwhDzT6zp2ZF\u002FUOrVhMhnnwIqyFhbNnzx5a\u002FwoZ69552doGeI039xGB95S4\u002FumcJDNwGhApmfCs8hvDrxV84SRiiQljXjw+nbJqH2ed6ZuPLTmYduDszk+8\u002FSGWyurPrOFQOehw3Ml\u002F6w\u002FXtE2b+49nr7nioptv\u002F7GcKwWWr1i+cMFCMOvDWYRgP\u002FzgQ0BIf+3JF8MAGDGgPJARI9FDgaUCjBWni72yJcC\u002F4otRfvCDH9AyYfDQWglheHD10ksvYTGcdS7c0WTl8HfxrBirr2pg27ZtcXTx+eefU4sbUr16dWSMN4XpohaFqQJQYHYHXygxZlHxDIjh+60XF2bD5IjkxuC62KcOHjyYmP8f\u002F\u002FjCzjrtBjz854eeegXnqjJInkMSMCJs9Ofbrupd++jUF359eZcO7M157mdAMbBvby7+VVixfAXAiAF2DGTEWJvMmHkHWDCgroAFA3Ts1aBhw4bNm7do1arVmDFjyCo59OvXj9MV56QJEyY0WVHZtziPoSakOzPzKE6DMAYJyXLXeqfRMyUZulXCIHg6hcd68x9v3vrkn9YEWo54fQ5bQ\u002FaFbAdxroCrw7\u002FeMbDvI3ffxCI4+e3J4NMFn65bv27jpg07dm7P3e89x6eYsV1bgT+Yd8jYMRYMsGCABQth7RivT92f\u002FexnPNzidk6dOpVkyQHnx+lq9uw5nK4GnO53TkpuGHG3fCbF8EMvkuVMYKvk5B4\u002FfpwsnqPiIFlw8Si42K4DbyJadN0f\u002FvbXuas4WQP2rEsqt+4y8FYK4294jvL2228\u002F9dRTI0b8fNCg67\u002FxjV4Zmd5PFGC1RKAAyprlq3ioKBDVN\u002F3a5mt0crFjENYZQw7oP2DIkCGNGjWaM2cOhUsUrLbMQ1G7YMfPG96pxXQJDk9SPBLdAaTg8CTFI9EdnKkxfA5MAOMjmCxwYTAGYbO6det27bUDeVbUoc9V\u002FX\u002FxOMA6O3XqRF2Av+F+kOzVqxeOh8MyRxD2D9OmT\u002Fvss8\u002FYyfGshWfWR35cf3f\u002FyjsuS8m5sGBdm7xPK699L28h+M\u002FsyTLiyUF\u002FLAmDY\u002F5s8Webszdvzt68ZWvO3n17cM8Cnebn5194wYVNmzbp3r17Vt8sHjlCliukB7+YhCGZuUUJO73wIOFZZ2QMH9cI2PZxrjdgEiF5xx86dChsFrkssmPHPscD+vPOO697924sspSkYozQKadS3SppmdUCbWrV7JJR86LMOt9q0WpQZ3AoM9C\u002Ff3+sGWcAiLHjlefOnfvOO++wHRwdfMk9E8nq2zcLJ31Ou3Pw00DPY6d\u002FPr1Zs2aEYzlXxDikUijWsEHGrl276IgJFJg0M+0oJZpFj2H2o+yQBPp2IB7p8CQhBXQH4pEOTxJSQHcgHunwJCEFdAfsQWHIRTow5IcfziI6U7dOvSuvvJJnqp07d3ruuefC\u002FuGR08Ly5csre7+Z4+PR4gkUHC8Mwiv55a95CgQCeGVASAj\u002FzSIL5J451d177704abYf+GmBFloM6tn+hax3Cj9hUR41ahQ+CbJcgTkUQkclHpnwrDA2GtrHV4kpLPSCuxjNW8HHiVOmTGnbtu2wYcPwrMzvVQOuGj9+\u002FMKFC8Pax9q1a3CWvrCvYLMhX\u002FMUtmhE0nukXliIb2439orRi1\u002FhWRpvnoilSyuDbQk79dLqLUw\u002Fro1yCw2c4oZH+Wpk4erwbS+9NI57gGcdO3ZslUBlTjCdO3fGPs4\u002F\u002F3ycGfsBs0dcvXx1\u002FZaNnGtX8ljwe3Gbu1+Xp8xYZXLlFM89FxynQvt+HduO6TPshV\u002Fwzpk4cSJMWYHzXF7eAXrnvhuQtGF4FJtHhzEgacPwKDaPDmNwZsTw2UcKjJ51kLguQGGfxNYNoMSXhb8MBAKclvCsHJKwV7azCxYsYAfZp08fVmH2A+wRMZSsvlnzP\u002FskJdwn3HgUfuyQ9xU6NeL9GWmGwfhtsIVISktpP6xXi\u002Ft7Dho0iAHwbrELlKZ+MM\u002F7hn8mnGkHKEw40w5QGAkMPECBgQcoxc+izTMghk8ch\u002FCnwDXb4M4Z2Dy64VFI2oAxsHl0YlXYaIsWLfCvbBY5y3P0kcnWCH7taGr1NF9wWaewDX3Nk\u002FmdBjsrFl3baIzSK2z9w1LTMquxSW18WxfeLa0btZw5c6aVXxpqIFCVULHTk5lAlJLOctd6p7\u002FykCT2yS0USmc89EWn8m2BQIBoFGedkSPvo\u002FdIX0qTv+cwuXgRZBygR2r5w32yTqt\u002FtXPrtv9j34Pfqta7d+\u002FzWrUvhWAq4xEI4taskS69TOSZFMNng+LMEYzg8CTFI9EdQAoOT1I8Et2BdqWpNcP9oojfnx\u002F8mienSuxJVsbohT1LPXbiOLXrQn\u002F37t0v6tildCx1+jvTe\u002FTs4QyPKRIcnqR4JLoDSMHhSYpHojv4esXwcY0A16iwP5LpgDGIlEUxHpYikwPub+JAgl05u7ucfyFKiaKwwDtO1erdlOPUxhYHsFR8aomu\u002FgrJXXKJ9xMUZpZQIk1USWSV0xg+oXhA\u002FDYv+EX0BIoFLID9IlkARaQkWZQXQmuJR8adxd7UV8nn8\u002Ft94V5H9+a2bNcyXE5MHLter\u002FGYyvqwVHauPDvAUr\u002FI2MPqzz61hE5U8+Z5X7jZtWtXjI\u002FZE+KeQ90pSa5VrSGjNEhumP2o\u002F+SLVhyczAlznxKeRddqE8UGhycljaKkpKoglbQlpGCT0sUjlbQlJKCvJUsW+9p6v05k557SV+add573DdynmKJoPBGt3LBGUWqcsNRWgzpjqRuaH+RExTgJ7mJMRWoneuE\u002F\u002FWl8p04dsSoVowtBSVuKR9qkdEhBSVuKR9qkdEghjI2qRPmXOmeU2jj\u002F+9\u002F\u002FRQqOeif9o77iBPBZEw7V8KJXRbkcr6x8qiy1\u002FtVtCe4S2R0xYoTWaK9EMf7h3mbNmj106I3FaCMBVV0bZdNq4DRveJSSzpL94b2cjkgqCyUUDMzAyTU8ShxZbC3Yj6YQHA0XeOJAQ5v16tVDxgfvzFTb+8LE+KrLUln9eUCVOaTjmDFjeGzGMwiC\u002F8VxqzNmzGA85u+umDoDeBuGR7F5dBgDkjYMj2Lz6DAG5TSGn56eTlwdEMJV9F6S0ZsslF27dnF3AQpZhH4oD1Bg4AFK8bNYi2kkLcP7rQIUBwo8RflCB6d8+GTVzPB8zCyWStmaXTLav5BF5H9dlZ0E\u002F3Gr1113bXznqokTJ9AgjzASMofx3RTuZpKWfEkGZEOkpM2ji5QkaUOkpM2ji5QkaUOkpM2j400NSNpQeUmbRxcpSdKGSEmbRxcpSdJg48aN6KnhAk88ZFIAn\u002FcMZeKDPlEVX12nFk4dY03LrNb4J53YquJWJ735OucqLopHu7GHq1joJ016\u002Fb77vKgwdZ1eYAxKOstd653+KpKagexs75uSOE0r6Uj50aZNmzp87ElvRa7j9\u002Fa1sdeJWlKWyoBrXpTZ\u002FpmsVg\u002F3Zrf66quvEq7CttiwEgeI\u002FsagMD0MHDgwyuaKAqWAMyCGrzmSdGbEbFkcnmRis\u002FRHZ2GfA\u002FmKHcBntOxkkCUBfCqoVKcyu9Ua95\u002Ffa8z3Lx56+ZtvvnnllVfWqFGje\u002FdubF7ZCWg1NwPgPTNs2LAB\u002FQe0bNmSR26GN0pip5dmozR4BsTw2VFVqlRJkoth+gwCgQBxeKHksmj5008\u002F8XWIGHg6fvRYMQP4hw7ktzi7GR2VBGhTbhVj3RE4cPiCyk1\u002F073XmO9fdE+\u002FJQfX4lPZCdSpUwf\u002FmtU3i\u002F3Ao48+evHFF1PryaeeRJb09OpuBgIRb2U5jeETuRXYFRGcM2DKxCNLLYtJ\u002FOTD+REDTz7fttWbihPA56L27t+5Jt\u002F7knn0EgXGmn+8YHvebow1r9nxxrdcyB6gXr16U6ZMGT58+N59e0aPHj1y5MitW7dyqGf3UrYzz10GYfajvJ+E0MkSj\u002FxaZfFmWLV5TUqEwJM3FVvzmjf3vtjM0+P916pqHQwo3tpFrkdfgGpcF2E1fc5r9uw5XqT20KENGzZ07tyZXAfcesHhSYpHojuAFByepHgkutC5pqkAABAASURBVANIIYyNOkW\u002F5klCCvqK7rQIgSdvfrb7mhfv0805OdnJIb8o4rVc0v8KC71PG\u002Fp82o+yYuC3ZKZht6ElPZyw7bs2arauKE4FGIOEZPEuoR21iWJDpKTNo4uUJGlDpKTNo4uUJGlDpKTNo0Mid+7ciQwbeIJnk4dkuUTGjX17czmDx11dFesFaglKxihTa1empN6HKFyyAUkbhkexeXQYA5I2DI9i8+gwBiRtGB6lbGL4hNYZEAFFQJA2vuhu6dTiOYK+ay65aiXGHIrjh71nmMUM4O\u002FI2R7acpEYrDMt5SyqIBvXaIgSC1juU9nD+HyLFy9WKIpZ5Y4AFJwrdwqg0BoMPECBgQcoJZpFd2UTw09JcX\u002FhxW+9uGYbVo7f5tFLJ2v58uWRPpTkT\u002Fbn7\u002FU+3cybjfHEjdRAavjAVmwtpialYJob923ZcyiXGocLjmCyKLGAS6AYfjQ5ORnFRulMr3qM0pe71qtChbRnYOmSpZW6RvRMxw7kU7hBgwbIuLGrYN9p62JMYWEqYqkNq9Xdsv\u002FEb6QY\u002FjSK3++rl5ifbjpNR\u002FFml00MPzQgz7ZDCL0Q8ciyypr89szaGbVCe\u002FcYAvi5nh8lRuMl4\u002F33+c7ldlVs0STZS\u002FAcCxzdeUg4nL1fUJKsg7sOHN52IP1g5TXr1x05eBifKodKI3ZTJMOiUtuGK5av4HTo5DLngsOTFI9EdwApODxJ8Uh0B5CCw5Msmxg+AXn65hRpEAgEFCtGlqus4C5tX2qdKpEeVBbsOdwq+I36DDt+VA2Yutjc7t9PPzru\u002FV2\u002F\u002F2Ddr97Jf\u002FjdVaNm2Fjz0IfCqlEL8katA7mjFs8c\u002FtfsJz71\u002FXFjpVe3bfjNv7Y+9r+j494He+fnnNZMeQdOf2e63mbmjqAEAuXipiQxMgOmidCDQFDQ8CjFzFI4g3YMaFAk3SW2rwQ2ePTo0TVr1jDU1ODBAiUUe3buu7Bnl1A+boYg1HdvOW\u002F4Mxf95rUuf5jca8SUXs\u002FPOoFnZlxq8Pz7fZ5\u002F\u002F6J7ZzS+\u002F\u002F1Wv3m\u002FM8m7X29094TmtzxX645XWlOXFobc5\u002F3gxGlGUljovQNPFmL2hHJyUxhMmP2o\u002F+Tr5LBP\u002FX8yxz27UCJ6Vug6QpXC4GcxVZGkA\u002FFIhycJKaA7EI90eJKQAroD8UiHJ6lPk5zVoCpHYJKhOLp+S0ZGsT5Wh8fyWR8ejRKESmHLeRLeSJLzYTzF\u002FEv2NscmFaOSGnwH6oROFf\u002FJF7qDkzlFNgBVdFojKR6J7gBSCGOjTtFiJummmC2UYXXeWkuWBH\u002FAM9xfFZ8Y2MbiBvDxWL6q1U+0dvK\u002FTV\u002FsF5Z\u002FvAvMnpJj8P4\u002Fs8Fn\u002F8r35DTf7OkbwPr5PooB1ZLMWX8wuXL4PxI82Y+P915qzTSSGzduZJVDOR1KO9+1UXybgTMWw6PEnsVtpnzYhxbwBrE3aKqglHQt2l+yZLGvOf+HhwL4cX\u002F1gxrdv3+\u002FpwRXFU\u002Fx+d71N\u002FjHnlp\u002Fy6n+xroq0\u002FfVnJIdmHW01gd5NcAXvtZrU9p8uDew4HhVlCnb94p8I3s\u002FJYFqIQHJquec\u002FhGrPLdWDGbVQIMx0vAohpQCYyDGSMOjGFIKjIEYIw2PUuIxfGLghGEBEcQ9e\u002FZwBEFqWSEUDA9QYAgIAxQGCgMPUGDgAUopZwUCgSXzF9fv2JZ+w+J4MIDPOMPmFoGs8yU\u002FitGA1PS0tMxqINCmFqh2bl1Q5ZwaoGaXjLxmx1HO6925XdfzUKq0TKckoBY7EyRAiWUM\u002FuAqsSS4YjDhXA5AYcKZdoBCOzDwAAUGHqCUaBbdlWAMPynJddLHjx9X1Mnv93NhNvzWy+bRrZwyqLV09fIUtmuWk2NIAudlBfAzMrzvehYZh+RNG6lW4bFCg7pp6eiUJLSEArbn7SZuD1DgYQBKPOgQCP2q\u002FLKdeXMVrhmZjGIqLPGhLXDNoWR5ZtavX8\u002Fw0iJ\u002FmkQBfN7rFIsb+\u002Fbt89U\u002FzZfV8NwI06QLmSNJ9ASifstGOdk5CWwwgU0lPobP4DBQ\u002FCU7CXQbMIJNShePVNKWkIJNShePVNKWkIJNShePVNKWkAIkBwg9qU8N92dMFAD5uYeR7GeQccP7AoiolbFIDPRwwRGVwnGShFQyIZK1Yvo7052mNBVIhycJKYT6HfFIijmAFByepHgkuoPEx\u002FAJwutj8yh0RmDFIBAIQApnRNaiRYsYZ6RPk\u002Fj8\u002FgLvq8iK9t0NNBgWkZZpbBGLdOyyyA88w3ZpSEKk1b2jPREGc7NQAoHT36\u002FKlb2PTVHYIBA4UYsbTQ+GRwkE4slKZAxfMXncjwFDJAYrcP2GRzkjshYuXOhrzEgjggD+gP69ImbHlrF9+\u002Fa2dcM\u002F7peByiJtM9Vn6WNrPqZS+j7AHTt2cBPL1f1iMGH2o3hvIfTixCPDZrHEF4acLVJSUigvhK1VnrM+njmnUtOInybhcgjgt2wV\u002F9c80QLAwSSluR8EgzcG2rBaXSL3MLaZkkwUcOHsZ2iN0xs3UXcECeMAUnB4kuKR6A4gBYcnKR6J7gBSCGOjTtEYk1wbe9DQwmHJ0GLlkMF0ONTXbVU\u002F0pN6b8wbfQ0bRjNir8zp\u002FuG6CBE4pWSgGCUuEz9qm6mOTU75Yia1n1GItJhNJby6a6M4QgOnM8OjOFlKEloKzRIJD1TMSBgDQ0oxPIoYI2EMDCnF8ChijIQxMKQUw6OIkdy6dStKWuRDvQL4bdq0oVhxcDTCj+SaQ5Ix0+L0Ektddh0UYx4EdBsiJW0eXaQkSRsiJW0eXaQkSRsiJRMTwyf4wtmW0C4gqMuSIdArDLkAhSyivgClnGfxrEGBJxZBlkJGG4pEBfDXbfe+BCW0fY5Khkyv7AX5teIbMsFKcx93rXrwV2vLz\u002F1iJMWN4aemuo+DCd2z7oPQGdT2QtLJFSlZHrIYv\u002Ffxe59Pi6AzJJKszvqdhmIG8GnKBkt84xoNkfoAqHSkXaaE9EpnN9yyZYvduG6HpM2ji5QkaUOkpM2ji5QkeQLB\u002F0RKBolTwl3rT+XEoHEjw243ReKoY2ijnBbh0rxDfeQn9Yw7f5f3axvF\u002FAQ+7azZug4JME18p5Z4NqBsQ6WjsAdFZ9GnWAkhvU6N1atWl1DjxWk2\u002Fhg+dxFbZLvpdA+DdUb\u002FEIlThSRVBHQH4pEOTxJSQHcgHunwJCEFdAfikfAc6qM8qaeAAviDB\u002F9k4sSJ2hhAxoG8qscItVIRA+WQhDkCLBIzxZuiyzRRKFNSKCxMSU\u002FL2eB9rZXpgnkQDGMU8UjDGAVSMIxRxCMNYxRIwTBGiT+Gr0B9IOB9gJwjsAEMwVuBbgyPcgZlMXIO9dy2iIf6YAC\u002FXr16B\u002FMODRo0qFmzZqxTN954Yxz2OnfbCnpx9ppYJGaqbSiDKQUkV07du2sPHXGnhHJyvxIZwyfceiYG6hm2YA\u002F+tId67iUB\u002FNatW701+S0cwIIFCx5\u002F\u002FPHly5cZe+3Zs8ejjz46derU07vYA9k+v1\u002FOkuWelgXMFEgvBZmUmrxq8xoOi8TCmBB7NsrwmQsjCbMfxR8IofMCT0w+9JxESbIEdAfikQ5PElJAdyAe6fAkIQV0B+KRDk8SUkB3IB5peBlWauQn9ZQ8unlL27bncC\u002FRO3XqNHz4cH0XjX7WkayRI0deeeWVcrE0ft1112K1ONqZM2fSvoIb1M1s3rFRoD4HI\u002FadLPeOQ6VA6UCPmti\u002F0R2jBSgOIAWHJykeie4AUnB4kuKR6A4ghTA26hQ1SSpoDxp2r2mKfTWU6If6E9e4Nvwn8M8999wf\u002FehHzzzzDA4JLFmyZMqUKXhZar344os42t69e2O4+qo6ZjW1etqmA1tZ2dmAYqbIsjJTRlgOcdJGTw6NZcvgJHfqf6xTuaeooCZSMkicEiIlT7FBTaRkkDglREqeYoOaSMkgcUqIlDzFBjWRkkHilBApaVjvUB\u002F8Mkd\u002FSlJYqGT9+vXleJSUzM\u002FPP3LkCIsULpZVEpPt168fXnbixElLly7dt2\u002FfunXr2BuAGTNmjB07dv3ezVTUss6Kj5kiYUoZSWedeB6rqUA6A4AxKM2sIsTw09PTCagCReOJ9wItWDDwAAWGKD1A4Upg4AEKDDxAKc9ZnBjGjRtXeV\u002FKqgkLooBLaN68OUFvLoeLAiiQXCnXC1Bg4AEKzXIKoXzTpk3ZG7Ro0aJr167eLyJ8+cOjZWKgDNt8YzojB87gKQADD1C4HC4KoJRoFt3FGcNPSkpi3WdwLFVIGzAGNo9ueBSSNmAMbB7d8CgkbcAY2Dy64VFI2oAxsHl08fi\u002FTp069m7X\u002FfJApyjo0aM71mZqqS5JGyIlbR6dRQkfzBkFHbAfZblHKRv4\u002FYdz9nfrdondu4YtafPoIiVJ2hApafPoIiVJ2hApafPo7loPFQswUOY3lpJnYpmkpKQ5cz6aNn2ajTf\u002F8aaB+A8\u002FnCUbjfsamUMe1reqWqduWjqNaLlHKR3wqEzbGB7q7p6xPvvlRffeO7J0ui5SL3HG8NlyaWsS2pl45BmdxW6Spdm+BJwrpOBkcbGCXV66eKSSthS5Y8vezLMzOM4TvbdzE6h7tpjs96TZWyf7scu8z3cvm7po2e3TVg5\u002Ft8XmmmyO2Tfb\u002FTJCwSali0cqaUtIwSali0cqaUtIwSalxx\u002FDV5QeSUPcMwO2XJBCRVb02WBvuv\u002FQ7h2Hvcg5cxU7PIOT2Rlp7M9SaBBbPLrz0OHs\u002FXvn53gW+eK0ZTdNW3bzdOyy7v8KhrceOOXNKTt37mRNYHNsbqKU6IPXLUbSi8pLJrxWUWP4nh\u002FBo3BcNWCIHhv8V5FVpNmgMPcVSewpjNnJ\u002FlJO7MewNrB802awbP0mD3MXLxOmzVo29cNlr09bhgk+Nm3tyKAh3jRt+bB3jj2xttXsyr23tLm50Q\u002FGfnvklN9MIXxLYIHwwgcff\u002FjAAw\u002FgOzkDMQZuKDJ4Gz1RTm4lQzlx\u002FQzOQPtWpGGMAikYxijikYYxCqRgGKOIRxrGKJCCYYwiHmkYo0AKhjGKeKRhjAIpGMYo4pGGMQqkYBijiEcaxiiQgph27dpdtamTg4Fbe57Clh7X7rgU3HCk96D9l41tdDN4udXPJpz3ywmXPwamXP38lJ9OmHH35CVPL1n393U75+3MXrUbEyQ0CxavWso2+qWXXhr161\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\u002FFIhycJKaA7EI90eJKQAroD8UiHJ1kRw\u002FdxEDFIePy5okEztyjxzUZFDN9HaEYoJ1HrimHgO3VHJMPsR7VvRVLUAaTg8CTFI9EdQAoOT1I8Et0BpODwJMUj0R1ACg5PUjwS3QGk4PAkxSPRHUAKDk9SPBLdAaTg8CTFI9EdQAoOT1I8Et0BpODwJMUj0R1ACg5PUjwS3QGk4PAkxSPRHUAKDk9SPDKMjZJdgYoZKD8zUNY2Wn5momIk5XUG\u002Fh8AAP\u002F\u002Fu\u002FuF4wAAAAZJREFUAwCnI1RvXw9W8gAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fja.pngtree.com\u002Ffreepng\u002Fsurvey-census-enumeration_7899652.html\" target=\"_blank\">出典：調査国勢調査 無料イラストPNG素材\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給が発覚する最も一般的な経緯として、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">関係機関による調査\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が挙げられます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の公式サイトでは、補助事業者およびIT導入支援事業者に対する不正受給の調査を実施していることが明記されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">実際、私たちが対応した相談や依頼案件を通じても、補助事業者とIT導入支援事業者の双方に対し調査が行われているケースが確認されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">調査は、以下の複数の機関によって行われるでしょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">会計検査院による監査・調査\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の事務局による調査\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">中小企業基盤整備機構（中小機構）による調査\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">これらの調査は、補助金の適正な運用を確保するために実施されます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">調査の方法は案件によって異なりますが、主に以下のような手法です。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">事業所訪問による現地調査\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">取引先や従業員へのヒアリング\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">資料の提出要求（領収書や契約書、業務報告書など）\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">初期段階では資料の提出要求のみで済むこともありますが、提出資料に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不審な点\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">がある場合や、疑惑が深まると、より詳細な調査へと発展するでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に不正が疑われる場合、本格的な監査や現地調査が実施され、最終的には問題が明らかになることが多いです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>調査を拒否したらどうなる？\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">交付規程第32条\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">には、正当な理由なく調査を拒否した場合、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">交付決定が取り消される\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">可能性があることが明記されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>そのため\u003Cspan style=\"color:#000000;background-color:transparent\">、調査の協力を拒んだ場合、補助金の返還を求められるだけでなく、将来的な補助金の申請資格を失う可能性もあるため、慎重な対応が求められます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>通報によって発覚するケースもある\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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NtSqfyra5k2sKpaep1kd5euWju6sy2J44qt6+FNth9+oTpXrTpQ9zZjkOuXKkrRlkDjbr7LAhoIlpTUnNrWS3FU+S0vgh9CUSzDKdOLJm0S4nwxK7umf26gcGJAlDn\u002FfevuuwDy9evKyknXLgu\u002FtKLotMpPHhwXW8vsvzSiylSUi0Zcl+\u002FIZbPmzFNJ2ILW+O031ydyy+dx80lzSnpRNMxrcacHDYhKUcK4dU5g7kuLYXF6Moul0+9VqgRIoOjOXyMuScndM4yqr8FoIu++c2Fl10S++8Hko\u002F92o3oizvFDx6MIS+9lNzyrBu1Uzds3HXi0qLCuBGV9oQxpZgtFtuVmff+UhLNoXVhc741vUddGs+ERp58msmcX0spB1Ne+2p6ohPZP2X968kDrcVvx8+b6OPx5IGRri9fXUHjLGiLIatcvYUuDA2N3vsLQ2OSTcUlqSGRSxapnBQRKSluGWXaxbGJuplD0Nmju4yLNYBvTCN46oSFD4xbfMGD9L6ZFxmZ+ef2qd1vcqsiApeIqD5wRP4tGWa3v9KUSpizmd9HkEc+0kXEWdwyCi4ndiTxoD3N8cwMl4S8VYI\u002F5wrkLtk01yspKrSzwAGbb1G2Jmf9gl3BINPZMwmXhK8MFif98rRbvo8wL7stK3HLKIUvXtLGKT1oavM77pp0l6IwdWmosUlrP5p2XPq7VO4qG4CS79hyPiNB+VnJFQqzMat\u002F3Bw\u002FeWB03ZJWOEPAlLNSIlaVOqVRRHlTJwPN3TM\u002F\u002FJIybzE6lzngfwVQlL64PYYTZdtEPAhhEjao6UjF5bjXkG649MAo0z0n6sz1oGbQ4v6Ssu4x5RTGvWaVMwALsABlhwSXhKgjQlieTM7sAHlV6VuNB0ap45JlbS+PuTovILOduMeUUxg7JSo9eAsAKEpZdjXz7QAAEABJREFUfRIhJB4O8cbouf0tgTTbDaa8CP2zu\u002FcQgTQpVErM06I5JeAGM8UzsyN+AR3KTjk0ifeUslzR5wl+zyTaP2j1PRW55Sl0g6mnTxl6qj3Mme2mRZZumfkHT4H1AkDRJfN7s3c31Nv725TF+wVUTs59Op64pbjZCHrzo1Tz\u002FuVt2kEpl+WIM6Y8dr8\u002FMOlm31dOG0JYtsPmjMlywzSWaoYP97LJ3GE9oNzdPUyAuNSJwk0HD05mrd+8j8yco6UTMct36R2peDpR+kDNM6Nsm+SglG6UL86YMt0\u002Fvmei\u002FFrqS0N\u002Fq\u002FUb4OHxac7+DH1pak7Dh3sxFC9e4j7ZG7EAZaInghRTYy51zuQ9GjR1HP0yIKmZmaN0tk2WH5HBDZGnpHhmFI0fXjmvHaSUI86Y\u002FmyH569jl9OYMJTlnadlMyzekebzqWVLU2eeRf50ynq25ZatsPREuC3hHJ0k+JbOD1xayM7s5OerMK+nSbH8PNT8csUrP4yuH2gNarovNiEWs8OU54xjhJd0v48i+Rs7lHee5j6+ZnWiAhBLH3wYTHF75iJOKTLF4z7JJCGR8mTRQ4\u002FyzBQ\u002F\u002FTSjZ+jILKxjU9ZvJSw\u002F\u002FjxTdF7gh1EU\u002FPXMD\u002FgSCUrsMGW6t\u002FwKb1D1hlBPf2vCvOHlcd05Ot1qXqrm8\u002FmOzmM3P7Vk22sDz79cUsiWP+XUYq\u002FxmkzueFDC4rX1\u002F2BXUqdkWD6Wazv\u002FgsLk0YWpTPToHWKy5x+T9LdZvNk35Yr5ZfSEjmBdKS2zw\u002FT5kamoudJlHRYT94HJaetv0+fz8fFs8rjjUstXlJSCfHwOcyOCKSFxG2k+4cSSOiVDUUH+qL\u002FU7+j3jed5xooZdP\u002FzHK7ssuimLsts1CejvHNav7iVJcWsmoD+MWNK33jv+pu9E5F653R6T8rStjvm\u002F2DMPKvDhwtJGN7AOAJ6VL8LzdoUL6X0q2eeLknUh7wIZcbQp9jFi4za3XNO\u002F5tV7YG7Umo0Y8pocQJ8z84MdyMiJ3dbOBge1xeGp8xb+xDaBCeqTe+WH2RmTM9y\u002FZc2\u002FDPKIdTa3nm\u002Fgh6UscyYvprJ5fKFO19x+1uYQbWkVnpOsfmSDHbgBKpWrXJfr+ZE04nY7sw0T5e57Nv60uZEyxT\u002FjKLuEyd1VsKVohlMCUXooXxPciwXIUwNfwVBTEH4h+Gw\u002F10\u002FvRM9MJ63nOhZjNo9h\u002FTRIGUxSjUBnucbWma43DqSTcabooPpOxdauBke16f3TwGBwTihutR\u002Fk+75kSxtNjSPif4cLx\u002F8KItR6v77irlSlGtCP3Gl8uHfiGDK80+vNQvoI+wg9Zehig\u002FqvkbHsailE6XBFx3r4VMB5TJ6bn9LdVwpA\u002Fb7\u002FZO4UnoYEUzfPWBxcoIdmFL0KGCQkAiH9tpWiZWopROlqXSBzQwRl+KFURuVV53WXaFVqaHCTC6\u002FeWgiOpiev7iFdZvBCFwyxo\u002FtngzbjE97MjNv52khwlsxSyfKRH\u002FJsjYyuJcAGGVWqoIrTcWbGJu9E9PbZham9LDhvWk60XSxzSchGX42T2CBHSohuzwqpSX6ZSiltwxbrERJZxCZe4m4lwAYpbIquFJ2+oLp1kNT0cH0vcdbuxxGms3Tnw9lgQP7By7bvWikDXpA04nY5r3Whw8+nCgNCYZRXOk7FqRpARorJxHENI0rXWrxxw8wMpiy4AMOVoFcuped8QRu0k5eSDVvcq8rFjMAStEXR7K4eSJmWZBOeHWiKAmGURRddUY1VqURxHT9QCtDi4XNAgq8eWIV6AnTN1vSuEk7cf7Kh6EN1MtDok8cGs+xpeP50SdKfHhy+orVnRL3FAbGKO9eg\u002FoaiXMHIogpQ8sAm80CCrx5EkydXuXrSibysfRF60lIpyxet5JuEP1n7Qy3OFvg8dAnctjECoRW6RMlzhzL2hpI5NJTGBij1PqpU7tmNvhEvUlPcxxhuemyWNQwZWgZYIbZbB+AEEzbk01AM1nq+0OF7PSif\u002FwSetx83nTRQ4+Sn8wGoRYeCe2YSe4C6GNDE7RHLg0h6ZesaDckurwMklEWT19Y3bXP5gOtdg3S0MTKdnnM6VHDlAFmxnfAdMvBqWRTEy\u002FKi\u002FQ4kJovft50+eGpBf91d9e119tJ9zf+fcm219rXrTN8momB4EkwzO8kMsU7AMokwFKQbP4kSEZpAaY8riVhaUrumgX3qaFpmDjMmQ0pUcP06jXdBgvIZWcqDr77xvNP7p0U3wZDkIS3kwzGMJ+PxeOdl35owT99xU76Pvf55HHH6T+wjBJWn8UHYJroUUknYttHs3ZTPPkAlJeRTAXE\u002FUnAjNKI68\u002FqdTPjwzGAkl+Eg0+Yk7j7kCK4YeaRKBxIpRNN17ylhyG3sw+T\u002FsOD42Mz8xiwQmoRKUufCqb5PAg6iOZBYR3iUWXpRHibYLdJop2MMqsUH3t5ymoSPKO85iq5eaLpi1oS9LkjVWwAETjT2uQpEilM8UYcRWuY4kH1thIbMueyi9LShVQgwwtCm5buHCEnQinQRAPEG\u002FKnEzHmdx6J0azFZ+wlM6N81sJmpla59B0WEfFd2K5gyb+bCKBS9o1MbmQqD2dy6S+keGrmLVQUvOkpfc2CqQYolIiI9SBVHCoMSQohkOEIoA3mEOADWRFYlAgh6dxFyIlQirJmwVXjPpnfzbe0FAA9va\u002F58lV+Dps0JRKpCKOovmZNj93mSab4vRPT2kqU\u002FGVK1DD98lt7hEuNVL0BwZRLGMLP6UklUQT4QFYEFiVCSLpksAzxndDJOyRcNbVLLZY5ARQP+vGTAgAU\u002FZVilCWI5ZsnARRz4EpZg9KCoCRSmLKgYqcMoBzj2xlQGBJSmf3Byy6nm\u002FRdmRy+sySdqGIpckF\u002FSyAeFG1IpRhF9cYzZ\u002F9+CnGEZwtAoRPBgzLFixG5FZREClPWpp87vYsdPYZ1MKAYmdkfvHCrwIpndeYVfykKycaeHcf54OtHnh8u\u002Fjke0SZ3LUMAZRdf\u002FhpUr7yCjKbZh+pmfBwnFUMnQqRCEilMu1LxDWt7wLSkMWELIdub49N4VngFO+BDoBaBRYQIgr+EZjKQjT27TOtSHA12Io\u002FK9Wf1MYXa5fGXXkFGaRDNla84iwclBcGD4kqJVEiig+nkdOHbzx1ymO4tLQxtIsCHQC1eFhYR4giJFJQ8hMRLCu6T+f2ms\u002Fvw7iUze81QWUZpDQ+69BN0NDqJc6tygv6G3+m\u002FNDx1zVPD4CXmLceYaBDxoQT3ybIY9xns\u002FK5vScUZpTIeL+jElRKHHkJv4is3FYUZ06Hx6UcGx3+4bRRHiBDhkkSXfb3zldGbXzjkGyyXtThng04yXLaiHTdUCfeJcpFqMMom9PKVHS9b\u002FaSWNKJCIZiimYHcGqaPRTNB37czc\u002FcrY6z\u002FcvlCRzrekmoiwiWJ3KLNDgLHX3pymDVlX9rVjyU5qPJ3CzQRykIn3oflHPGKSjUYpQNMBBX6wQiUO0uovCmA\u002Fvjl0aHJabiUZkNncu6P2pDIrdu2Hiab3DWE+NoNTxd\u002Fw5YHz3Cr0pdwibDu5GT+ytO6qkOndKpKjFLZjW8P5u\u002F9oMqThMebQh6AmhsPpoZEspFZn3g4m7\u002F+jyM\u002F2zHG22NYKV\u002F0yi3jWhVwSZwz+U+c1Hn7+cdwMs\u002FEaFmkQonVYzSdaPrWOQvsXj5VqHt6tfieGk76MAd5+vY4x8lMEckDoPfszKzoTFx4bAuslC\u002F4ws5U8W8hwx8CgiLEEeLUu7w9yVadCZ39EAPHmTyvYUmvvlSPUfq2sjPl4wOmFAxEMD1ntIzB2GRefnN+rGo\u002FzjM6+h+vG36xbrZPTPQGoW0iGqacg+K9oCQoQRsbHcjDL976zoXXndkr8m\u002FnLOCSdKbyz5\u002FRzQqN5WZF90OzVnD8p6qM0hK6LSemxIOWEvoAlBy8gN20Z3zn6HR\u002FurjnqAamo6Oxv\u002FvI+35595GWVhqgCWgS352Z5hXO5qEJZNtIlueHJiHcglQNUy4rJOlEE8+AJlxWqCLfaqvNKA3lCQYXvBrxagorOQCl6vZk\u002FMWRqV1jOaEEIDjKqVRLAPTTn461dZ78yC\u002F0mFI1RP7y9SNP7Z\u002FYMZqlYQg24fl5et\u002FkvvHZH5slWxUwrVTfA9JbA0ZpORMKIUNCWE2BTkilRt7HcvoNJUDAJZhyQqmt\u002F0gJRDgnuv\u002FZwdiRmZ+knI8pXpPFMUtkTaRGaeGfhie3DGfbE7OjE3FMZ60gBqpayITyg\u002FOOcfNx\u002FaCaJM8DS6uxbJ5QSIUSDVM216AAVUHVyHsgzjt3LD3h\u002Fi\u002FeZMD0rgNNeE3oNNQlbSNc0p6kwc+PHP1tedoW+CNkqD20l7VhFHMAyvfeUb1tPkAIf0InDeCSRD2mJEIVZ5BEyhFg4ij+V4PjnHe2TYwbMf3udTc8cPtIm\u002FFLkjRGPsagtZAFCe5WPD3tiSymNWMUo3OWsUH3wShSKioclL6RyeGlhsaniXBJdZChxxSqeN\u002FDKTpekLteBTof3zP+\u002FRcPcxSPKik+D9OdO2OtPefdezOY7m0x\u002Fk4OTaJh+hbibhWmtWSUIVw\u002F0HrFiR3VPDQdmcqDAlWLmN9CSfpv9k5AKj4VoCXFOWTfQ2bofHEkq9GpFRFMN37on2N7dxUTuxfbYcrdEd2XZ3iEFKY1ZpQh4czvg0vaKoFpj4ufloBXO0xpGz71vl0ZYGXufmJoAucKi1CLEOESr8mZwLefO\u002FTw4DiZzXSiROSpnQc3D6zceN19sUN7iikzmN706E+be5jbm2L2\u002F4Ep1EbZm9aeUUaH4+LAD00hD80IW3hCB9FjylGltv7TF2Hu3nJwCucKi1CLEOESr8mZgAOaouSx3ROZXL49lzVges4DP7rywZ80dRnXplJKHxowvWN7hP5EZSgYZTA2rO1Z3R3YXynBg2poZnIF9DtLNl+AaTwW3lE8liWpzkrMd1EykS2wBsjkZr\u002Fgq2GaPzKe6+iKHT8gmJrXpmZtekw5hcCvm\u002FM0ZEpYGMW4vH8rH1OObAA0kytySci4wh\u002FKSwrZBFPWf48OjvO+B8JKlrLLQFmEgy3O5MkD\u002FYQigul3v3ZHMjsZG9pP4jk\u002F\u002FZrlFopbBqE78giRjl8njIKEiFHMXT6mi1qKPy3BwRbavIqGKRHYgga8IKh50kN+hDecgM6JgZ5O0cMj1JPPbV560i1X35o\u002FOFJMnFmb+sAUr18s3uj\u002Fh4tRrF0OpjhCNEAYexqcKBEuPQlFRAls7Z2YFlJ5Mwl2Ipba5BYhd\u002FGd0MkbTlShhBS9iHJuFQ5nHupddv2Gn8R0WyhPmKJ26Mj8314iqREldIxiZDB9+8IWZm3iLoXM+CfWoMyGRIAAcVnWkI2CQhKEIUz9APfArgxuFf7gVfJDJEIcX4vX5BYZeP+O70QDBbmlF62FKJQWyqRv2Om7x5TX+rlCcUmjr6Uh42FkFENvWNsDpi4PpBh+pnhK4TsZfiAgXo4AmWCKEmgTQS38wSsgIlCLEMHXkhr\u002FFa4AAAZNSURBVMgtHg\u002FJSSmD6FtIU1ElGcrBFCUH5j56ItoaNQwpo5gbTF2emzLq0EkRhAigEClT9JiKKtQ6i2SzDKWFtA1PT4geLVs5mPa3FT9eqKlq1Eh4GcXinJuW\u002FEy05vDIDwGwRSQQQZVeuW+dooS2ISjJ5GY\u002Fd0dcxB+mh3KF02z+9K2obZgw1Ixi5UtWtH91rdPPm8nAE2ZyBYQiAUr5mLL2oG3SJJqH6J2opBN6xZTFA289ulJhHz66Vr7UQSfPX9wqn5BiYMwdZlnGQpCxhyfEnKHMFHSm5r63aaOqRDLNQ0q20BOmOFG7n3Uu0Zo6vF0HjGLVU\u002Fqaf3bhIjyQhin+CeEWSz1CSCKskKDcB6Y0D6FJEqKEuLO4xJStJA9tOtHkrK1h7tYHo5ibY\u002Fl73tW\u002FsjMFpjLqeFDScVGElRYI84SpZPbRwpKYCqA8tJXucnj01w2jYrJvnbNg3eJW+ckT8aCSXoXQE6Zkpkn+WuiAaQQBxYx1xigtZrO\u002FYU2PYCqOisTqCOSJg3RTnbRNQjf59XksMb32zu8wxUfKg4pN6o9R2r1+oJXlaXVmearTi3tMWT3TQkJ9cfdxI6YHjqy74i8iCCgWq0tGabcsT92\u002Fi6JIUOIeU0ONXi+PYvrMM7FHH46tPdOrhsbIX6+MivV5FyWH\u002FGykJKU6YTUx3dQ78NKBycgCyoDWN6N0gEN+5v32ZLz6mFJ7pSWamySDVeueUfrDvH\u002FXRYvY7zOiVSaV2isndCeamySDSRuBUekS+31GlHhjYKoAZShFGodR+sO29\u002F53L24Ah6oAZTQ1aShGpVfiUKu\u002FQpXayw\u002F3TeWZEHjeylfVGBoakFEGhgFmhXrZinYcUtWmfvfH+7TQTmiwAtRgnMZkVDp5+apOtvyru5sZ+CqQWv6BFO1UgMrY6cNGZpR+suW\u002F6ey+r7+tl\u002Fc9IcdUAcp4WUqDMyp9Pre\u002F5Z539X9sVSccVJpUf96UhikPKoNlDiPBqHSb0\u002F7\u002FfU81dv1eMVWAygDZhRFiFBOkE03s+h9Y3y8v+t371B4XP2+Gfk3cY1oGoFptDR6JFqMymF2pOC\u002F62U55JVX7ZpLocQ7dYKoAdbah3I0io9JztlNuSBUPKkW8hs6YKkBd2jO6jIqBNFIt307pjzz3TkyPTBm\u002FdixKHEI7TBWgDkYz3Io6o2IOSJV1Ksf+LFJF8KDc7UgVTZTJFTi94tKHmDFVgHoyY3EAPBVo4MysUzn2543\u002Flad2L2pJ4DXB641MDkCJlNNxiqfmvgCtAPVqScWohcXWD7Tefv4xG9f2nreoBaQyuTye1SKflyQwJTvaqn8OSr11LYpR2+HjpT8LAI5UOfzHrYJXmaSiQQFqa277G4pRe9vM3OFIlcN\u002F3OqPzlv4vqVtYApqhDM33Qbkp5QC1K295udTjM63h\u002F3Vys7UJ1d3sVoFNQ4BBDtC+xKzd6CzPRnnOBbHPJuk\u002FvFiAcWoF2vN5AU11gACK56VNCgEVhEuJUIo6V9Y3XXXRYs4OuCWEh8WUIz6MNpsEWDFs97zrn58JGtW3lqxbGX\u002Fjtdc3d38l8va8bigzFJhtoD6x5cFFKO+zDa\u002FED4SEHlrxbIVl4ncdHbfx0\u002FqBOL5GcN9FdbWKUbDOjKqXXMWUIzOWUL9G1YLKEbDOjKqXXMWUIzOWUL9G1YLKEbDOjKqXXMWUIzOWUL969YC1c6nGK22xVV9Xi2gGPVqMZW\u002F2hZQjFbb4qo+rxZQjHq1mMpfbQsoRqttcVWfVwsoRr1aTOV3a4Gg8ilGg7Kk0lMpCyhGK2VZpTcoCyhGg7Kk0lMpCyhGK2VZpTcoCyhGg7Kk0lMpCyhGK2VZpdetBUrlU4yWspC6X2sLKEZrPQKq\u002FlIWUIyWspC6X2sLKEZrPQKq\u002FlIWUIyWspC6X2sLKEZrPQKq\u002FlIWmGO0VD51X1mgVhZQjNbK8qpetxZQjLq1lMpXKwsoRmtleVWvWwsoRt1aSuWrlQUUo7WyvKrXrQW8MupWr8qnLBCUBRSjQVlS6amUBRSjlbKs0huUBRSjQVlS6amUBRSjlbKs0huUBRSjQVlS6amUBSrFaKXaq\u002FRGzwKK0eiNeb31WDFabyMWvfYqRqM35vXWY8VovY1Y9NqrGI3emNdbj2vNaL3ZS7W3+hb4fwAAAP\u002F\u002FHGpqkAAAAAZJREFUAwDCbxC12GSUrAAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fja.pngtree.com\u002Ffreepng\u002Fmarket-research_3312237.html\" target=\"_blank\">出典：市場調査 イラストPNGフリー素材\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">通報\u003C\u002Fspan>\u003Cspan style=\"color:#000000\">に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">よって不正受給が発覚するケースもあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">通報には、以下のようなパターンが考えられます。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">退職時に会社とのトラブルがあった場合、不正を暴露することが動機となる\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員による内部通報現職の従業員や、退職した元従業員が不正の事実を知って通報する\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">取引先や関係者による通報、IT導入支援事業者の勧誘を受けた中小企業が不審に感じて通報する\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>例）\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金申請をするよう強く勧誘された\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">相場よりも高額なシステムを提案された\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>こうした\u003Cspan style=\"color:#000000;background-color:#ffebcc\">疑念\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が通報のきっかけになるでしょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>通報された場合の影響は？\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">事務局や中小機構は通報をそのまま信用して補助金の取り消しを決定するわけではありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">とはいえ、具体的な通報があった場合、強い疑念をもって\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">徹底的な調査\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が行われる可能性が高いです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>芋づる式に発覚\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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LB8Rk6tOBs48ubvasngjSq8YUVJHlgFt4f9la98Jf6KkvFGnnFbC2q88hdKitTY+t1PfevNT7n4NX\u002Fp01XwV2nXw6Zhr6+2MIP\u002Fs3F45Z+3\u002FOiRBbW5r1urf5G\u002F7YJq+QGrThT2vPfff3+ffqEQStF6wDK7cUxxzPzug4r5N23aJHpGOyCqX34BWqx\u002Fn31a\u002FI6I7lnmvbEJQQfozI9Yw+xIVlA8YYCq\u002FdKXvuTTpZXUx0uqC6rvVhoXVFu\u002F+ykYWnvL\u002FME7xlvnePPPoDt8IQgGEBYJSAYkEXbOsgfVFlS0CWMtqLvttlueIO0ShxxyiEVIBDRVVBU8YGdBz7uaqFQ6yd\u002F8Ox\u002F265b1Cx0fgOb8FtGW+fVBfku461t9tvpSfLpEbSlA6RDdvuqqq5pvUnnHgdqCWl0Xmsv0Vt9ce1Zfvfn+u9LpGQUoCJuQDFAQNiEZoCBson4\u002FGk\u002FOkciNFAsG7xIEiq7wdsWlCbUBMq4K5begbt754NYTVx3cqAuqg50FSRxosf0B0TqkoWpltf86zB+RoYT8Xno0h7eEN7biB8AW2Ul+RwhnXF8xgOW5Zc1FUX9EsJvUyy+\u002FXFj7YBS93eG91b\u002Fws3nlzyfwKBUB82y6RBqUgo23HqMy6bFhUNlisaKLd5u7dE83bLvVBdVOpN\u002FNMHGb7m55QrVKufIc84CYJ62BgQExPd78eaBs7pqgiTe2cEX9PjmRbLal\u002FM4PHqR3KZeyDqkeR3ORkiJS85A6gTA1jUMDq0t1lpLeFjwUnREtQg0QeeJhTdilYMN5NF6M2IAGEhScDeAJCs4G8AQFZwN4goKzATxBwdkAnqDgLCBQ\u002FbWp0U6o1X+gb9QFVaQqXoLn13xAtFxB5\u002Fn32afFgTIaUr+10w1oJNmBgYF99qnmH63+5vy2ex+YyC+yn\u002Fa0p+meetTWHiLV5vCpT33KJZqetM887B1cN+TOpNLqPXU4hz96Nsw7tPqHp9LTgyR6eqrJnpGf1BFaWATwRCTZQEOMZqbtjlQX1CWmqToj5c5bUDt75VfQAbT5gDjagVJ+B8RSfhdGFt0IIBlKkN8bj8069Tb5hVHkF1uRXyDK7zU\u002F6w\u002Fia7CTTjrJuiVD5BzNqgocUn2JKvo1MVrOqr551ZBvSaof9Wqq5X9uUocWPaSlq1tiQ4w6qzruBHKni5ZmvmuwMu\u002F+vv2rJ9TCS2h0vmZHXVBr3qqJG02PsJqoVH9Htv0B0Zp07733lvLbhaN4s7V6CQv5zbDXLwdQAdcmvw9M5I+qFPGG1zK\u002FSF24cKGt\u002F5hjjpG5k0i1KQtTnwH5W+P+X\u002Fl+pLUr1KEBs+0bFinRYlCASCYmHzbq3D7u8IUClG53vdIWb\u002F5NhyuYySyoBxxwgLgxv56xtdA2irdEHhAFnAwd5hcWMgeEmvqjuVCKNurP\u002FOq3Rrb5yiDKilTn7NNPP10oKxLixOzWNTcOtT+ACtBFB63dumv7h6J1D8X1MMTzkn\u002FMR1kspaAPZx22f+6EGUxfikGKrjaluuPq68tudFLh8L86Ufi7O9HnETvqgtrX1yduli9f7sDnhOeRjxSp\u002F2lztLZZ4VIaqF3pC47R8jd\u002FZaCJPFBmPUHU7yuAUv2e02j5o1TR6sbhhx9+2mmnKaVvRVeRcx155JGGWRSr3AF01U+2tvvXDqu5HEDXDcyJ59LJQ6mWqVR8pA1wvKV6o\u002FCYttSPMfNv8ww+4r3VE2ol\u002F1JEvUujn1A9YKc9QOr5R5j5tTnefvvtI0LFk7ZfWyFSKZLIr4hnE3rmH61+O0PxKwD599tvP5HUMn\u002FU2Wxlduflxd9NqgVYJaU8VminAh9IORtcDqDVf824QWtK9PgaxRbcpI8t2OvGztSUY7u8w89RGHOAgrAJyfs3bK1+yz93t5rYU7NFM+qCWsxU5M03mnZVu3b5SY+UsRza1\u002FpH\u002FmEc60eb\u002FAJa\u002FtIbmPwOmqPVP9JO6z+VcmJpPqQK2Sc84Qkt4t4BdO0tld7+1tVR7e\u002F9S+YtfyRqegPB2UToLCUsErDSDQ4O2q8kSy7JQLOrfj9qrrl9wtxIAeIj6JYLtl+XN+jqL\u002FYvXmForRbUOUPVV\u002F6fVMb6lj8OiOa3Wk+lunyaHCtoTHeIRSunNypzGAE6MDAgf\u002FuvDHwAMr+q5PfGNlr9MnQIkSocTz31VOGuiGotrhZ+umRiqwNo+\u002F\u002FfS6Xiuz2TOd7YkD8hkMCcsJo23nAhOibSoOSSoR6jMik25o2rDMUaOyylpW1SSvcM2yv\u002FhjkH9c4d\u002FgflDHMEw9d+7b\u002FlF3ClG00HVgfEkUoa\u002FrQcmqIbbrhBqXAIUEfD9vkFtFUk81v\u002FRssfecZlIxwdUr1OWVZVHspwJdUD6E+3OoC2X0EXr3AA9RyNrvNHaeGMIiZBKc8i4LloXVW8wEVp6eJtOI+qUUk2gCcoeNFKBlJEIMSwkWQDIYalIGwAT1BwNoAnKDgbwBMUnA3gRYiA6hch8w51n1fTe2p2xPTO2TpU+\u002FdQWy2oFjNf55hEEw2Wz+Z1KCoSoA6UAq5\u002FZH+Xv82BMvMr7oTnMCD\u002FPvuMeqUv24QhLgMNNQwfQIc\u002Fqw2ueqJn3h7H+pybQ3NLDosEIskGQkzrZIwPDg4aHZKQGWcDeIKCs4GGGOXYntFR39f17uVWrzKUf3dHsPb09M3dOripinV3VEb5tSkLm+Xz4IMPthl52C0baz5Qyt\u002FmQOl1qnQAlb+8zrVsqStiuwOoaam2Ya7yAFpNT+K\u002FwdpfF5tABQ0x6oPi0xwo1bjDuJwsG+9Q60tIROrQwH2+nm7+Kyji0vt+rAotJ9ryac+KFXRgYKCvr8+Bsn1+11iRX4XyO7C2yS9PFzHWAXRrxRvSgn3NVTYagcF2HhvKmjdWKUASHUaUUl24w7cgl+5pvcyC21odmpmuteuHql9KFX4fpadvrt5WKluDDHnDHWVBrWVrMM5Vpd8RcQB1s9OQqZBozm\u002FtbJO\u002FULQbtHoArd2AtjmAVipu7tZs7PMcYbyPcmXtZ9WqVQJRACxdutSEOCA5CKkNOq9QQYeEOkRbcQ76+vrSN5qrr6+vWASnjFlKhtEqnDaXfm4c2nnzzgf31DZ6Pd86uGnktLq1MnyHOvYrf\u002FPvoOyzz6gHSgdQa6cVV3MBK64jxB61\u002F29YKFNrBWgHN6C9i1f4KsQz8jgCeLFjfX19obPNLkpsCEjnpVQVKJVq2OuL1XXIfVA6zDnTskXPTaVvnHsX7LN1cGNPLViRYlfbv\u002FI7OZQOlN6oLIqxwRXrwQWoA+jthX+nRIDKb4HhnQ7EG1Kb5XNowKfUAVSATrI\u002FgxM9fTa3uyPf4YtCMOawSMDHtK+2\u002FJtHnBi\u002F4IdU6u9S1VT1v1hQ7239\u002F5YQ4vnKr04HUG9U1VKt\u002FnMDahEtHkCVlb9lQLeqYFLaVjegDjBtA9T1nE9sNmPeAhSETUgGUkliSsMVNnUkFDY4myAGKAibqN+PmiyqU78bKUDctsSV1Y7hMiLYsGGDQYktgwJDjsGyg\u002FMPck1NaUJPRaR6wKOcUL3y77\u002F\u002F\u002FlbEyig\u002FltvSgdXctsk\u002FSjUTl70Fbh3caBSjVuENacmhW+btFVNkNhCdNFcQE0WhA1JyhRhW\u002FsCYpdSjCCClCin0QD1GZTIAx\u002FlwyESJxpBOXMpOoJTmpqeU7m3atIk1KCMCxLhsuJs2bYpuWFAdxex3laEBrhHU3v2FaXwptbnhn3WWx0K4YMECpBn29+bfKXEAFdbNmadEcQBd9RPvgpVKT2X0H29Isb+bH1MB430oOYdmNWCGNTjhCvUh0HAetUqrlA3gCQrOBvAEBS9ayUCKCIQYNpJsIMSwFIQN4AkKzgbwBAVnA3gJdNuxu4yiblsZrJ2ceIHLo7LfVRfUhjDlGYZXfvvmcKLtHwLUARRyf\u002Fd5sHy6wxLWbYt2yRkH0OHKap+0YV7\u002Fwwdy3vKjjZoUM8AGKAkKzgbwhDnEza3dCSlCZkk2gCcoOBvAExScDTTEKMeOCqM1iUaHsIlSMnUL6tAuR3p+jQtqzd9b\u002FcuQQxanpgW15q4bV\u002FqlA6gr+tgB65mmjrW7oq+1an\u002FvX+IDWUtM3JhDYRofdS\u002FmE69olJINMaoly0wgmsxS27XLJBqINQyQIozLSFsOWanql1It\u002Fl204QraL6jr1q277777Iqt2bXxW0OaVJjJ03VrphwZWj3EAXXTQ6i3Vf2w1WzcbMRWsaUkdaePijfwDAwOIZKJNqQ5dKuzCHb4Ouad1LXliyQAAEABJREFU1wquUSZwTzsNpeIaWQ+XLVvmgjmukdvfJJtEmS2otsJ2C+oor\u002FxOqF7b3UN5ctqd1gPovVdu9YbkwYyO6gF04fIJz3zMYUyjRgQAGCbb3QBQp7W5DiuH9hI2x\u002FRt164cURIHxBhdu3H11F8ybIjVE2qWL5Le6t8ut24VteQu5+3v7PQdQNv\u002FLbmhuAEdPoDqZ8xDPOienvqQ27t6enqiCOvDLHNiYhW2KdWw12czOxIxm6XhNCulDC2T8e+iTWBBnbb9vRIH0Ja9D9EBdO5urtgiNXkb0Tmx+ey89R32Dt8U+GgG8CIccSRjfsNKBiQDkgibiOQo\u002F3JvLdfIgjpYuyioSdNnLORD7Q+gleovKa\u002Fr2a0UUsYV0FeETUgGKAibMIfm1scPUgwiZ0ASYROSAQrCJiQDFIRN1O9H433TrVhcSiGO+XHRtd25DEHnbehmkDVaihEFDIpoUMBF5AVEKV5o6SLCYN9i3\u002FL39i8Z7ZW\u002FZ\u002FXVzb82paGpQvUGtPZLym0bcO+7pXfR3LlzRYCRGi8g7YdsKsCoRbb8CaVibs3kxCrUWa1HhYgKNQTaKrpkqMeoTHyTvHEtNrYNKzQwowV9YI1rYGDAJbPRZQ+5gIsoP6RLkTYuXg9m7dZde0d75R9ZUFU+5Ri+AW199znSeo8AdQNqUEAc75BLpVxZmAQiC5OvsM3Mey4N51GfFe2xATxBwdkAnqDgbABPUHA2gCcoOBvAExScDeAJCs4G8AQFZwN4wgc99t9mF0U2NoAnKDgbwIvwrrCuzf+sp7d2hzrKK3+xnknxOID2zqlUeiotfxxA+5fc37e\u002FAE2\u002F4eBsAE9QcDaAlxA6W9QjyQa67mqI0WLt2x0XiObIIUnPnZbYIniLycnzqFCLa7d2sKC2+isok+xD9QDa\u002Fm\u002FJCdBFBzUfQDtsNwZYzBxzW1SmhzfEqG55uoFYeLITM98lXPR2y5YtbHAkEYNip2JcY92hbqr+gt\u002FmVdmZyZOhVbUD6PAvMdnoobyUOoq4ixgaGprYkBUs9dN5iUKfWIUTK6W5HeEO31W8K2XT56LerXtYohvmVatWIVzult0Gw4Rvrce8mh75UqocK5VK7Tem194isMb8S9K6OgYcQB0h1FnOVwzTnq2LD\u002FfJMV6Y8JBNYCDmUFXmlp1whWPOoeairXxemnOsqqO0\u002FFjb0zeTXfrpHbP0yIg6T2Snp\u002FNacUIdWvSQkVf+xmCtrnnj\u002Flcn9L8BAnRtm3+mQZj6+nPJ+v4DG0pVqv++mnkI6GfRGxPV0iVb6CxeRJtSXXc17PXFTszyCcyAE5FSc4b\u002FKfRqxEg2oLd\u002FaNPdjpITWVCH35D6GyosJhxA+5c4gBa1yfAMzVJYT6bOCZTdQe7w4xhaHL\u002FTj4gBYlgkIBmQRNiEZICCsAnJAAVhE5KBVOyzvuUfWVBTrpHe2iv\u002F6ut9LVRLd2ScE4Y6u6LXk+YaiQEuhE1IBigIWwLR0tgs0oEeFglIBiQRNiEZoCBsQjJAQdhE\u002FX60dHdavLKa+S63dAbmLi0wEzqvD1vm7dVb+HfRctKrpLfT\u002F1mPFXdoVfyScrXcKP9Vb0Djit5UgNnQgUnOhgt\u002Fj15t7oO7UmFeqarWQDrpoSHUY1R5xSZ5u6tV9RgVINNWoebsR1ofqP0gWicCMm3dKLblKwPdcDFZXVDnNv8zPjoFY51QHUCtuDKOjp6+eRvmHLRm3aDWwZBB9i4+yq5XqJ8d9rAao7ImPGacDeAJCs4G8AQFZwN4goKzATxBwdkAnqDgbABPUHA2gBdBtMUDUtIliQE8QcHZAJ6g4GwAT1BwNoAnKHjRSlZPqLGgSpTQZkHt7AB6f8+eqowWkUAk2UCIYSkIG8ATFJwN4AkKzgbwBAVnA3iCgrMBPEHB2QCeoOBsYPadyWxMByyo7oNan1Cr7ZcXVO9VQ+0OoD0Vb0i1K\u002Fp8s6lWsyP+1xCjzhyuTANWo+J4Z11dmY01Q8vu739wpdJTaf7JBdX+Hlf0zXnqylYnXQdQj2nHfl5Gtx3c4bvUdUUfsPjn7e503iR3sS39n7f8ke0W1HW3VVpc0Y+EZ+2XlNf3H7R2\u002FRBJbW65YcI9NL1uzgHpSoUTuKhv03lDs1HUIQL0MuHGIX3b1uWKPpB9CzJzejjeiXJCXdNX+5d7YyRF24bb3+futr5vb48jUMzbyWzIo2CpVH9\u002Fv\u002F5zFXWcQg80lwqdnWpXw16vWzMQtrPEDOzehLskAiyHvQv2dbLsqBIBuuggp4WOMrfKpEVo5al+EeU419K1zcXt4A4\u002F5sgMQvC0lAAFYROSAQrCJiQDFIRNSAYoCJuQDFAQNiEZoCBsQjJAQdiEpBXI16cb4l\u002FuHRpIV0viAOqrAS4FIQibIAYoCJvIpC87koc3kzoTSlquAAVhE5IBCsImJAMUhE1IBigIm5AMUBA2Ub8f7fxa1bWf+y13ZjBFpdyKBaItrYDm9D70sFPdDa1HQ8hUtGVQgcH5tX8KPR9LI6ndgK4YrMybTDc0ZE9n1Z2DUiGFDggXJb1TMWQPETpvS2fqMapDutjFi98JV+gDPVD70RlTph6jChs9rDkH9D7E8IaLCFlqu3DppCH7nt3WLxwNpI6h6l\u002FjdACldGtc2lKVOYxvGXIOdUMr5pwXZsgc6knDeVTv9ZIN4AkKzgbwBAVnA3iCgrMBPEHB2QDeErwlPU9UJVck2UCxFEWSDeAJCs4G8AQFZwN4goKzATxBwdkAnqDgbAAvwhZBF471V\u002F7aAXRowQouOXkBSUSSDaSOUMIigBfhBVTSTJZckWQD8iQoOBvAExScDeAJCs4G8AQFZwN4goKzgYYY5ZhpiMeTvdLp5DsqWbt1V0dPkco6gJqBUUY92QnwJqryydYy9eUbYlSPXZkGDKDY+nS6tKt1QJpBTxS909nDqW7Ll1Iup9gYoPF296GoENRZiv6pHlcMJ2yHbenkTLzD1\u002FulIz\u002FuqF0vrxr5MbwRz1Ku7l4Xt7lJ3t5d7udHpnCVuIw5dD0OvhxJl+k1q0SYIUPWE1ewdei9XiacV9K3DV36oCeB7FsQIm9gG\u002FZw5nfD5OhkIKYubbooOJuQP+aW3Yauhr0+OzdLdrAZsDXZ3NsPSh5on2ebeLebO\u002FyWU2xOA+YOYROSAQrCJiQDFIRNSAYoCJuQDFAQNiEZoCBsQjJAQdiEZICCsAnJAAVhE5IBCsImJAMUhC2C0nIO5aG720dKUCRAR9iEZICCsAnJAAVhE5IBCsImJAMUhE3U70c7v1Yt3pxNQylNxA0zq\u002Fdad2cGSN7tyWNIFDogsy6TYCo2bNiAmA1TNHfuXLdO5jB0losILkdlmIFzqJP1GDUMXZxpV7gm0fQlZmYPTV30EJmxPdS3gB6aVc\u002Fes0ZC1H+Ei8gF4aLDNnTpScN5NM7FbECPExScDeAJCs4G8AQFZwN4goKzATxBwdkAnqDgbABPUHA2gCcoOBvAExScDeAJCs4G8AQFZwN4goKzATxBwdkAnqDgbABPUHA2gCcoOBvAExScDeCJUFhKWCQQSTYQYlgKwgbwBAVnA3iCgrMBPEHB2QCeoOBsoCFGOWYxOwMzbQYaYtRJxZVpwDm62Neuu1TuU8Jqbqrb6nrn\u002FxAqNEZPJyHpSQWm83lpcdvc4buWN\u002Fi8SZ4h18XbezfMatzGu5Y3vZO8jVfczb86AZl8hROb3m12h+8N3ZiLmCHXxdt1N2I+DcEGBZEMS3QPHxjV1dtbcklGERaPqsJOrMKJlWrY66P56bH2julp6A+qFUFQ2oh3gOFP9x2+KYvoLH0uiYHMgARCZyXDIgHJgCTCJiQDFIRNSAYoCJuQDFAQNiEZoCBsQjJAQdiEZICCsAnJAAVhE5IBCsImJAMUhE2YUlfxRJGaYhBiQBJhE5IBCsImJANqTjFI6KxkWCQgGZBE2IRkgIKwCckABWET9fvRKb3CddnmomvBggVacd8Wez0lwOsGjg4y6Bxl1jXmbAidmCXWjMkfML0eM4UOyOSnNypUVWDyFXb4lPW\u002FHqNaVWyKrnA3bRr+n8nGJLLGrC3QCcPWOhGQqevGDtmWORwYGDCHZi\u002FR3TlUrc\u002FDpk3Vh6g5bXlMREC621apQo+s4TyqH9pjA3iCgrMBPEHB2QCeoOCs3UdQ4gliKAikjkSSDVASFJwN4AkKzgbwBAVnA3iCgrMBPEHB2QCeoOBsAE9QcDaAJyg4G8ATFJwN4AkKzgbwREyguXUGZVNHZA6LAJ6IJBtIHaGERQAvQnPEQFGnSLIBPEHB2QCeoOBsAE9QcDbQEKMc3UWMqrt1ztaWM+ARCk0Bmsq0kOlupCFGhZQr00Bp5BNzxWhUZTMKnnZiFc6WygkMYmLNCW6S2QQxniPbdZfKsyFEUiuBrrel2im5w3flmxe\u002FLurdBruJXbZsGTEumWUwttC5Jna7+4dZytS5ojeTiDk0eyY2Jnna\u002FlaCB6d1fQBENyh6Al1\u002FKOp0O1uHvUN7CftI+sblioJsVlUiqh1XhfIHZkuZ1Z122ilmozSrXKGzUz1R6tdKAC\u002F2pOvdaNjriy1NmFv5ldVRttR7yiwmOQP2PjXE9CJ\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\u002FCccLWzBc2hiTW928VUiKqu97MhRk2HIAuYl2Jj7V288oOyxVI4JcArmVAkdHbW1WY2zJj5iY+6bJIJSbMXkCd1ZFu5tKv1hGR0j51YDxXszh2+i9a4Ro4rXJfMAX2dutvdaMs1Mkz1TfL0t2UCfd+R45r+i\u002FqJDdnj1ud4IsjkA0BoxS3ssC0t1PaXYUfTb2ina86cOaVSXjmdn4AOepnIUqqddbWZjZg9GZqnl2j2AjNzDvVK96Kf+eiDhMgLsoVYqf3RxtWw19cyj8Oot7SAK2x5TxGnzGK8M+D5xdzmTI63hh0p\u002F8Tv8GMSRSEUZ8QBguL8xBZ1nBIIziZCZylhkYBkQBJhE5IBCu3FbQoAAAlESURBVMImJAMUhE1IBigIm5AMUBA2IRmgIGxCMkBB2IRkgIKwCckABWETQhPMMKXkkgzMfJdPGuhnInrOUsIiAcmAJMIm6vej471xtacrAupyK+YeCxD3W+7MYNY1rtkwe6AImMO8qN9+p9cQRFsOKsYlMKDz2FC8HqPmxXS4iaVCscaiS4bRXG1KzbqKc9hyNszqwMBAXoPL71lCJw+lZYWeFB3UnLUh01+hQenMxLqh\u002Fw3n0ViZ2YDBlEC3ATnIl3RJrgCeoOBsAE9QcDaAJyg4G8ATFJwN4AkKzgbwBAVnA3iCgrMBPEHB2QCeoOBsAE9QcDaAJyg4G8ATFPtS7O946kgk2QAlQcHZAJ6g4GwAT1BwNoAnKDgbwBMUnA3gCQrOBvAExVIqibBFhMIG2rgaYrSYr5mrS4CaRx\u002F3opdeTM7yCcxAPMiYXu+8E6hhxhbJ8Egy3q6OxGitnJnyxhMQizVt2GiAV3TSYVit\u002FUGPIuysa2KzYSI3b95s9syhSZZMTKzCmVMqBmVcupSDQiSJAXkoiaJLhk7v8BVzjexC1SVt3O66YXbP3JV72qjQxS\u002F84VRopOaQBY\u002FHxPoexAzvqLNhgEYajxiJIRsvtBkyr42lDoulkglbT\u002FiQksvhKUQZSi46MTDrajMbJofX4d5c5ZwHoRMDsoUYdrt2GYtBxRBiOGlD5AXZUkca9nrplrCINuul9bk5w6xSnIHSvHOZ1ZhD3yqBvf62226jJzy25lLp3a7JuMY1wTt8pwRTDGYqLBKQDEgibEIyQEHYhGSAgrAJyQAFYROSAQrCJiQDFIRNRNLtnVs6cZA6Ei5W0IzmymxIQH6I\u002FEiIYT0M50twLnKRJBDh1ltv5bVgLFiw4M4776S4mrn22muf+cxn4m5bYpu65ZZb9FBOEL6xP6o\u002FQETYhGSAgrAJyQAFYROSAQrCJiQDFIRNSAYoCJuQDFAQNhHJsGYmdYQYCM4m6vejMR0uscwRIO7STCuUXLzEQMnVptTMcYkMAXrJJZd8+MMfFgfCIqCHixcv5l24cCH9pptuCt14kXAZNa8IlpkIn\u002FrUp7iIX\u002F\u002F613lNPTG8CjrEn3766Y95zGPOOOOMiy666IorrtA0\u002Fqd\u002F+qem7pxzznn+859\u002F4oknPvzhD3\u002F605\u002F+ve9979BDDzXt3\u002F\u002F+90855ZTXve51T3nKUzyqCy644IUvfOGjHvWoL3zhC9rSCijOpSGtAKIgHWayS9\u002F00CSIyOi2nsNonZenHqMyGbMPNBWKxQoung3r1q2jaAmQDku1qXCaXbr9y1\u002F+8rLLLhMHQsSJ8Ju1HwMRlyhy\u002F\u002F33L1++\u002FKtf\u002Farl7Te\u002F+Q0Ld9xxh7Iy4AaOiLmXvOQlagBhdOWVV65du5YoiOX5\u002Fe9\u002Fryq4+uqrf\u002FrTn958880\u002F\u002FOEPzz33XPzwww9\u002F17ve5Z3pu9\u002F97te+9jUrqw\u002FM0572tLe85S0f+MAHPvrRjz7jGc+48MILvUUJ0\u002Fe+972vfvWr5f+zP\u002FszDekD6ICaO3le0zy9OqZ7gIzZwzGv9wVcw3nUGqBSNoAnKDgbwBMUnA3gCQrOBvAEBWcDeIKCswE8QcHZAJ6g4GwAT1BwNoBfd911T3rSkw488ED84x\u002F\u002F+De+8Y3PfOYzP\u002FrRj4444giR9Nvf\u002FvZtb3vbO9\u002F5TtsrK+aOOuqou+++27JnSfvVr3519tlnW9KUEnNElQhHMX3ffffJr0IfY\u002Fpuu+3Gtcsuu1j8EIulRxKcFalHH3003VutdhERaZdnNaGqz3\u002F+83vttRddP7\u002F97W\u002F\u002F7Gc\u002Fsx5LJgwHZwN4goKzATxBwdkAnqDgbABPUHA2gCcoOBvAExScDeAJiqVUEmGLCIUNNMRoMd+Oze3LBx100OWXX37ccceJSIO1sNmvv\u002FKVr\u002Fznf\u002F7nmjVr8NWrVx9\u002F\u002FPFcRx555F\u002F\u002F9V8ffPDBNujbb7\u002FdSvbSl770O9\u002F5zplnnmnn2m+\u002F\u002FeSxHNqs99xzT3GpqtNOO81yKCK5fv7zn7\u002FqVa9yJHj\u002F+98vFlVOZK2Ul156qYDmFX9a\u002FNznPvfpT39afL\u002FiFa+Q4bGPfaxWrKDyK7jLLruoH99hIARjLEkiWbINMSquh0Z+4pUzc+9gLmHkPGoVfMMb3mCHtfXbNAXBhz70IVFrkTvrrLP+7u\u002F+7stf\u002FrJo5nKCdLH3+Mc\u002FPkRn1uc85znWWqudY6JZ2nfffRV3ghTNK1asOOywwyx+XpW4HvSgByloW7cuEkW2+Dv11FOFXcTcAQccYA1W5L\u002F\u002F+79POumkY445xhFWhhtuuEGgq1\u002FsemfS6Pve9z4VJrb3hzI4OBjhhuSgkOK4ZOj0Dl9Jd7AuVMHeZGvzzMBuuD26nv3sZ4tO8eQTLLwscpYuAfTv\u002F\u002F7vb3zjG8XoySef\u002FJ73vMcB1N5tj5a0Xu5R+\u002FnIRz7y5Cc\u002F2cuNUuedd55SZmP\u002F\u002Ffd\u002F7nOf+9nPflaRc889993vfrfTmIlyFjz22GNPOOEEq6akUmpTvxVaZaeccor48zEQnZZnLqcIeczqwx72MEXs9Vu2bDHzL37xi7nUoC3TDvJsjzOv59DceUroSHFc4s0FSB0eGHfCZUr6djCXD66N2OPPwQZxQrdq4t6ZvKmI12c961mS4MPNgjyKIwkThavQNi1YHTS9MVBA5pe97GX0lm1ZU\u002F\u002FjP\u002F5D0FtEZU6YbU2ARvHUEW3tkA\u002FFMI0rRocbaaJhr0918mQHqEGIZKh1OJzmkFJQ7LItwSV8xbG2WmaYFc3ABO\u002FwPYyAKhA2IRmgIGxCMkBB2IRkgIKwCckABWETkgEKwiYkAxSETUgGKAibkAxQEDYhGaAgbEIyQEHYhGSAgrAJyQAFYROSAQrCJiQDFIRNSAYoCJuQDFAQNiEZoCBsQjJAQdiEZICCsAnJAAVhE5IBCsImJAMUhE3U70e9olKdn3ysAXGispDArGt2NrZVbAjFeoyKSP1wGqNC8anMumZnY1vFhlBsOI\u002FGWZUN6FaCgrMBPEHB2QCeoOBsAE9QcDaAJyg4G8ATFJwN4AkKzgbwBAVnA3iCgrMBPEHB2QCeoOBsAE9QcDaAJyg4G8ATFJwN4AkKzgbwBAVnA3iCgrMBPEHB2QCeoOBsAE9QcDaAJyg4G8ATFJwN4AkKzgbwBAVnAw0xyjGL2RmYaTOwrWN0ps3HbH9m3gz8fwAAAP\u002F\u002FMOtbPAAAAAZJREFUAwCYkur5UPGfZQAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"IT導入補助金を不正受給した場合はどうなる？\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fja.pngtree.com\u002Ffreepng\u002Fmarket-research_3312237.html\" target=\"_blank\">出典：市場調査 イラストPNGフリー素材\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">関連連事業者の調査\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">により発覚するケースがあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特定のIT導入支援事業者やその関連企業が、組織的な\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正スキーム\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を展開しているとしましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">一件の不正が発覚すると、その関連案件も次々と明るみに出ることがあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ちなみに不正スキームとは、特定の目的を達成するために、法律や規則に反して行われる計画や手法です。詐欺や不正受給、虚偽の申請などが含まれ、通常は他者を欺くことを目的としています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、ある事業者が虚偽の申請を行い、それが調査で判明した場合、その事業者と関係のある他の補助事業者も対象になる可能性が高いです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">関与事業者が不正と認定された場合のリスク\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">過去に取引のあった事業者が調査を受けた場合、同様の不正が疑われることがあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">関係する事業者が補助金の不正受給で摘発された場合、自社の申請内容も見直されるでしょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給をした場合のペナルティはどんなもの？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給が発覚した場合、以下のような\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">厳しいペナルティ\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が科される場合があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#434343;background-color:transparent\">交付決定の取消と返金義務\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">受給した補助金の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">全額返還\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">さらに、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">年利10.95%の加算金と延滞金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が発生することも。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">発覚が遅れるほど\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">返還額\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が膨らむリスクがあります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>事業者名が公表されて風評被害が出る\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金では、事業者名の公表に関する明確な規定はありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、他の助成金（持続化給付金、家賃支援給付金など）では、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">不正受給者のリスト\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が経済産業省のサイトで公開されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金においても、今後、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">公表\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が進むかもしれません。となれば、事務局が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">なりすまし行為\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と判断した場合、補助事業者・支援事業者の公表されてしまいます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>IT導入支援事業者からの登録取消\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給が発覚すると、IT導入支援事業者の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">登録\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が取り消されます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">取り消された事業者については、IT導入補助金の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">公式サイト\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">で公表されます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえ不正と認定されなくても、不審な点があるだけで登録取消となる可能性が高いです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給と刑事事件が発覚する経緯として、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">調査、通報、芋づる式発覚\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の3つが主要なルートです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、発覚した場合のペナルティは厳しく、補助金の全額返還だけでなく、加算金や延滞金、事業者名の公表、登録取消などのリスクを伴います。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">そのため、補助金を適正に活用する必要があり、不正行為が疑われる場合は、速やかに専門家の助言を求めることをおすすめします。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給と刑事事件\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">刑事事件\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に発展するケースもあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給は、犯罪として刑事事件に発展する可能性もあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>実際、\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金事務局は、警察への通報を行う場合があると明言しています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">では、不正受給はどのような犯罪に該当するのでしょうか。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>詐欺罪\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">本来、対象とならないITツールを対象であるかのように\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">偽って登録\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">し、補助金を受け取る行為です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、実質的には費用を支払っていないにもかかわらず支払ったように装い、補助金を受け取る行為も含まれます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">これらは、刑法上の詐欺罪に該当する可能性が高いです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">詐欺罪が成立すると、最大で懲役\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">10年の刑\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が科される場合があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">詐欺罪には罰金刑がなく、起訴された場合には必ず公判請求となり、公の法廷で審理を受けることになるでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">過去には、ITツールの導入費用を支払ったように装った事案で、詐欺罪として起訴された例もありました。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>補助金適正化法違反\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">「補助金に係る予算の執行の適正化に関する法律（補助金適正化法）」\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">第29条第1項\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">では、「偽りその他不正の手段により補助金等の交付を受けた者は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">5年以下の懲役\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">または\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">100万円以下の罰金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">、またはその併科に処する。」と規定しています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">同法第32条では、法人の代表者や従業者が違反行為を行った場合、法人にも罰金刑が科されると明記されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">このため、補助金の不正受給を行った場合、会社の代表者等には最大で懲役5年および罰金100万円、法人には罰金100万円の刑が科される可能性があるでしょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">詐欺罪と補助金適正化法違反の関係は？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給に該当する場合、詐欺罪と補助金適正化法違反の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">両方が成立\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">する可能性があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、詐欺罪の法定刑が10年以下の懲役であるのに対し、補助金適正化法違反は5年以下の懲役と罰則が軽いです。そのため、実際には詐欺罪での立件・起訴が多いでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、令和3年6月23日の最高裁判決では、助成金の不正受給に関する事案について、詐欺罪での処罰が認められています。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch2>\u003Cspan style=\"color:#000000;background-color:transparent\">実際の処罰はどうなの？\u003C\u002Fspan>\u003C\u002Fh2>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">詐欺罪で起訴され、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">有罪判決\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を受けた場合、執行猶予がつかず\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">実刑\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">となる可能性があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に、\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">公金を詐取する悪質性\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">被害額が多額になる可能性\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">などの事情が加味されると、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">厳しい処罰\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が下される可能性が高いです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金適正化法違反の場合は罰金刑のみとなる可能性もありますが、詐欺罪では不起訴か公判請求のいずれかしか選択肢がありません。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>逮捕や実名報道の可能性\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">刑事事件となった場合、刑罰だけでなく、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">社会的な不利益\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">も生じます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">逮捕や検察庁への事件送致、起訴の段階で報道され、大きな社会的制裁を受ける可能性があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に会社経営者にとっては、長期間の身柄拘束によって大きな影響が出るでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">捜査機関の判断次第で、逮捕や勾留が長期化する場合もあります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給に関与してしまった場合の対応\u003C\u002Fspan>\u003C\u002Fh1>\u003Ch3>自主的な申告と返還\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給を行ってしまった場合は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">自主的な申告\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">と\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">返還\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を行うべきです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">事務局も自主申告をすすめています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">早期対応をすれば悪質性を低減し、刑事処罰の軽減につながるでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請はしたものの交付前であれば、速やかに自主申告することで刑事責任を回避できる可能性があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>捜査機関への自首\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">刑事事件化が見込まれる場合や、捜査が進行している可能性がある場合は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">警察への自首\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">も検討すべきです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">刑法第42条では、自首は刑の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">減軽事由\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">となると規定されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">さらに、自首をすることで逮捕や勾留を回避できる可能性も期待できます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">捜査機関が逃亡や証拠隠滅の恐れがないと判断するため、逮捕状は発付しにくくなるからです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">自首をする場合は、申告内容を正確に伝え、適切な証拠資料を持参しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入支援事業者や勧誘者への責任追及\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">もし補助金の申請者が騙される形で不正受給に巻き込まれた場合、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">返還義務\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">は免れません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、詐欺を主導したIT導入支援事業者や勧誘者に対し、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">法的責任を追及\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">することが可能です。民事訴訟による損害賠償請求も検討できます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入補助金の不正受給は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">刑事事件\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">として詐欺罪や補助金適正化法違反に問われる可能性が高いです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に詐欺罪では、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">10年以下\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の懲役という重い罰則が適用されます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">万が一不正受給に関与してしまった場合、早期の自主申告や返還、自首を検討し、刑事責任や社会的な不利益を最小限に抑えましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、不正受給を主導した事業者に対しては、法的責任を追及することも視野に入れたほうが良いでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fit-shien.smrj.go.jp\u002Fantifraud\" target=\"_blank\">参考：不正行為にご注意ください\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給の実態\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">残念ながら、このIT導入支援事業を悪用した不正受給が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">急増\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">しています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">会計検査院の調査結果によると、2020年から2022年に交付された補助金10万件以上のうち、少なくとも\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">55件\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に不正受給が確認済です。\u003C\u002Fspan>\u003Cbr\u002F>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">なぜ不正受給が起きるのか？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給がなぜこれほどまでに横行しているのでしょうか？\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">その背景には、いくつかの\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">要因\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が考えられます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>チェック体制が甘いから\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">まず、国側の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">審査体制\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に問題があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">現行の審査制度では、補助金の申請内容が書類でのみ確認されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">実際にITツールが導入されたかどうか、運用されているかどうかといった実態確認は、不十分です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">このため、不正な申請や報告を見抜くことができないケースが増えています。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>悪質な支援事業者が多いから\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">一部の支援事業者が、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">キックバック\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を前提に企業に補助金申請を勧めるなど、悪質な手口を使って不正を誘発しています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">これにより、企業は不正な手段を取らざるを得ない状況に追い込まれることがあります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>企業側のモラルが低いから\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">企業側に問題がある場合もあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金を不正に受け取ることに対して、一部の企業は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">倫理的な抵抗感\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が低いです。そうした企業は、補助金の不正受給を軽視する傾向が見受けられます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金を受給することで短期的な利益が得られます。そのリスクを過小評価する企業が、不正行為を行う傾向にあります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給防止のための今後の対策は？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">このような不正受給を防ぐためには、どのような\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">対策\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が必要なのでしょうか？\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">会計検査院\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">は、中小企業庁に対して以下の対策を求めています。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>審査体制を強化する\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">最も重要な対策は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">審査体制を強化\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">することです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請内容や実績報告を厳密に精査するだけでなく、現地調査を実施して、実際にITツールが導入されているかどうかを確認する体制を構築することが求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">これにより、虚偽の報告や不正受給を未然に防げるでしょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>不正受給分を返還させる\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正に受け取った補助金は、必ず返還させるべきです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">すでに不正が確認された企業や支援事業者に対しては、速やかに補助金の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">返還\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を求めるとともに、再発防止策を徹底的に講じなくてはなりません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">返還を徹底することで不正が続くことを防ぎ、企業にも厳しい処罰が下されることを警告できます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>再発防止策の徹底\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">不正受給の再発を防ぐためには、関係機関への\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">指導\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">や\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">啓発活動\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を強化することが求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に、企業側は不正受給のリスクを認識し、倫理的に制度を利用しなければなりません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">支援事業者に対しても適切な監督と指導を行い、健全な運用が行われるよう促します。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">おわりに\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">IT導入支援事業は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">中小企業のデジタル化\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を進め、経済を活性化させるために重要な制度です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、不正受給が横行することにより、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">税金が無駄\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に使われることは許されません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">政府はこの問題に対して厳しい対策を講じ、再発防止を図ることが求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、中小企業側も倫理的に制度を利用し、不正受給に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">加担\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">しないように注意することが大切です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">この制度が本来の目的通りに活用され、中小企業の健全な発展につながることを期待しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>関連コラム一覧\u003C\u002Fh1>\u003Cblockquote>\u003Ca href=\"https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2024\u002F10\u002F18\u002Fitdounyu2025_kakutei_schedule\" target=\"_blank\">\u003Cstrong>IT導入補助金2025の申請のコツを分かりやすく解説します！\u003C\u002Fstrong>\u003C\u002Fa>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2024\u002F07\u002F04\u002Fjigyo-saikochiku-hojokin-haigyo\" target=\"_blank\">\u003Cstrong>事業再構築補助金を受けた後の廃業対応や返還について徹底解説！\u003C\u002Fstrong>\u003C\u002Fa>\u003C\u002Fblockquote>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>","IT導入補助金 不正受給","2025-11-04T00:00:00.000Z","2025-11-24T12:02:12.000Z",false,{"slug":16,"name":17},"itdounyu-hojokin","IT導入補助金",[19,20],{"slug":16,"name":17},{"slug":21,"name":22},"106manen-no-kabe","106万円の壁","菱谷 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