[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"media-article-detail":3,"media-categories":31,"media-related:\u002Fapi\u002Fmedia\u002Farticles\u002Frelated?article_id=2145":115},{"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":22,"reviewer":23,"one_point_advice":24,"eye_catch":25,"cta":30},2145,"monozukurihojokin-juugyouinteigi","ものづくり補助金の従業員定義とは？従業員に関する規定を紹介","ものづくり補助金の従業員とは、法人は「常勤役員＋従業員」、個人事業主は「家族従業者＋従業員」を指します。申請枠や補助上限に影響するため、就労実態に基づいて正確に算定しましょう。","\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">このコラムのポイント\u003C\u002Fspan>\u003C\u002Fh3>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員ゼロでも役員報酬の賃上げで申請・賃上げ要件を満たせる\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数の変動や労働者名簿の提出ルールを把握し、誤りのない申請が大切\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数は雇用形態に関係なく、常時使用する従業員で正確に算定することが必須\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金とは？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">企業の発展を支えるためには、補助金の活用が大切です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">その中でも、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ものづくり補助金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">は多くの企業にとって魅力的な支援制度のひとつです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金は、正式名称を\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ものづくり・商業・サービス生産性向上促進補助金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">といいます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">中小企業や小規模事業者が新製品や新サービスの開発、設備投資を行う際に活用できる補助金制度です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">もの補助\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">や\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ものづくり助成金\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">とも呼ばれています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金における従業員数の定義は、中小企業基本法の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">常時使用する従業員\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に基づいて定義されています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">これは、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働基準法第20条\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の規定に基づく、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">あらかじめ解雇の予告を必要とする者\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">のことです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cimg class=\"ql-image\" src=\"data:image\u002Fpng;base64,iVBORw0KGgoAAAANSUhEUgAAAOIAAADfCAIAAABklpjzAAAQAElEQVR4AeydCXxN1\u002FbHm+ne5GZOZBSJSBBDzISap5qeoao1U0WNRbWUorQorVJjzVU1laJUW9RMzSEIEiSIRGSQeZ74f6\u002Fdnndf7k0kV6L4n35+b7+111577X3W\u002Fp219zknCcPH8n9yBF74CBi+Jv8nR+CFj4BM0xd+ieQJvvaaTFOZBS9BBPSk6d2o9GOXHm49eG\u002FpztsTll6RIUegkAjM3xoCVSBMaGRGTt5jPW6L4tE08mHm2t\u002FDBn918d25FyevCVq0K2z78cjzIcky5AgUEoE9p6OgCoTp\u002F6X\u002F8G8CSG2kuWKRVTdNtV2kpOdC0NGLLq\u002Fdey\u002F0QbqJkYG50hAgyJAj8NQIQBUByLP58P2h8wIW\u002FhwanZClzTSdmiLR9Prd5Pe+ughBISuDMSedvmSlHIGnRgDyQCHMth2L7DfL\u002F2RgHPJT8XSa7jsbPXZJYGxStvD+VI+ygRyBokQAOnFOnbI2iGPrU+2fQlOOvV9suIkXbgJKGXIESjACkApwbH0qUwujKXv9rA03FMYGJTgz2ZUcgXwRIK3C1MJ3\u002FwJpmpaZx3sE0jJ8z+dXrsoRKNkIkArnbwsp5ImqQJr+9tf9oPC0\u002F+FoyU5N9iZH4J8IQLP4lJyfj9z\u002FR5H\u002F\u002F3XTlCf6NXvDycb5zeW6HIHSiQBM5UUVL+Z1utdN00MXYtOyHunsICvlCJReBHYej9TpXDdNT16O5bigs4OslCNQShGAcgG3Enko0vavg6acZC\u002FdSSEJa1u\u002F7BqeCIt1Cdr22hoc5lNKVUnApnAU3bJwPy91K5TjcSgsKk37KnTQNCQi9SXa8ZmqWGNLlbGNhYmQta9TaOp7W2EA6CWATBN9AYIm0LSqaU+pqcQDo2hqkL1cVHjDFaAVG5QAIV93DABNmtDsoqkXMvZAyIWUOm1QgkJ6vYBNN8OLRlOen4oz+3\u002FNlgVggddPqiNY0rO5y9T+lcVsIA3yjHd9RJUS46bV7T7uWxnm9WjmOrabx\u002FJxNX6Z2WDEf9wxpu\u002F7\u002FymPDZYADUD4qHclLyczZAEMPnuvqm95y7vx2WgwQFPL03Lx2JpzhlSxszTJzn08rodXPR8bDNwdzTA2MjTAEmAMFo327d+2nFRFg9y4uv2HvSrhimo+oOzQwIk5I+Rr0qwSB8w0Nch0QQkQqL4UYN9nM9eeqqG2KiklC2tt\u002FQuo4ROuibHBgHbuzG37iShvNwsSmHrhfazr+dh+\u002F0eYtEIQqIa3DRtF5XLm3mXN6\u002FjYJ6bmfLrqGi806KtUmlBiQ0kXQeLpA30UJob92nvMG1ZVYPbgKqZKox4ty\u002F4wvga8FJnyZHDSmEWXHWwUELqxj3VjX\u002FumtRx3T6\u002F75fvVMP58kA830mf91SzE875zMQPauw\u002Fu4I7MWEBR6NcTptTE165rU1csCwKu6lW2fVfDp2RJX4ATSfPiC6yL9iR10DQ2OVfb7gXUOFgrwP5zMR7OqirlzJnhpVuJzg6qsvbKUT28\u002FYMTktNzSbSQiYXk5Vqtita5eY\u002FdnMzRWJkb+3hYvtfR45sR1emblZVDdwn+wYm7T0RCqeycR0cCHu46dl9CZlZeYEgi1d\u002F+imTbwT8UZKAh31yOT8slffJKZdra6+t+u5uX9\u002FjHffcQVu0KPXQ+moMX2H0qasHWEO4TOq6eUHv95Lqbp9Yb3MnDwVaJQBVobgKQ+K\u002FAeG4\u002FUrU0PS6HWxEgoISF5R2VcUlZCFQlUOV6gaR5KYSsLB3000HTl+JiWCG21x8m1+38ujMTnjm46qIPapR1MOvd2m3puJr2VoqKbhZoVnxcu1mNMiwYW7CDjRJuwTBAWg0OS0HYuC9szFteHV93bVqzzPYZ9Ud1q4C38yHJhy\u002FH+d9IQH6jvkO35mUlQPEb4WlkUGyYAwR1sTdlGuRRknpUfJa1hQnsxx7mNatZBuE\u002FTVzvxmZijDdnWwVM5RN0QmrOsu0h3\u002F50E\u002FxxKjI+ORtBgE0ASwGYfTYoHpmDgeAlJRQnH6\u002F5uCZ3qXBrbamMTczGrEfzshCdGwBsnlq3no8tQEA5pEM5YYzZS4eXlaYE2sLMmJQ5etHlCcuvjl1yBQhh9MLL7311kSog+RkbqX8m4Y26ZdjBSXit6ztBHU8Xc3iMAGDq7ci0E5cfXglNMlUYwmnIgX\u002Fw6NHjP8\u002FHwmYJZFD0JDlsAKeOEQuvzN9yEyIu2hHKa7\u002FUjFxhDPMuBschc2+IjaxXKzfoQvKGLviB6ADGR8Rlk3oRqILQB+mvafwXn5LD3BpWtWVD4KC54dN63Hv\u002Fed359LWEvEePmQO23DwZWXkI54Li1+y5ww0gwN0IkFH+eeGhMMbspcNLTFMIkZCSE5WQDVcAoecgyMohS4hLzs7KeUQOI1+yg2PjVdYC6sBIgMB+Cj+gUcj9NA7lGGjC0NBAM5tyTuW4qWnAwkPZfRce9m1TbsAb7llZuXZWCtIn7Ocu4gSMQBUa0eunwxEMCslIhzn\u002F+7sW2bn\u002F8zFFszU79\u002FG56\u002FENqtrtnOk3spun\u002F\u002FXY4d8EvDntnPjxX9wCxmLyzASKsw\u002FAdSCui0tDQEkTli8pSoumzyEcC7eH7jn1gJMoex9HNx4jPJzNbS1MqEqYuT5437nodvWdyF5JqeoDqImxAY\u002FVPOiAUT28mSera2Nhwltl8SCFho0VcsB4silJ65B\u002FjIA4rWJAKzYAPjH08nE1GlSxZTJKpTFJlPTJDcBdJGVTRofQGE9ZG4QrPEzqXZGnfkDft5q7ciBBoAq+G1ejdys3jDGj7NOq7LBuFW6Fp3y79VbnT88s2hUG4cisAAPA\u002FLkoBMAoEqgCNhO1gZEBeqovKV5imlqpjHma5iQKlo+vNbp7BXNTI0mDcvNn9SuVs4RMbIUc+8QKpWfm8ohzMjCOD8KQmN0WPQfKh\u002FEZCKB93TI81\u002FMg\u002F9E73uTOepVtmtd2EGDn5eTAczet2PBCgPuBoWEJZw9eTcMJsinnCjIoGc7X2wYB4IqEClHA3C23sOShiqc0EHw3CY4u3XkbWWD7kftMmJnAUd5eDero8cPeezyikRHpDjspadWEibFRYvrf+ZheXDKITfv7WYSbStP4ZZQNX8ZJM2eW6l5MBnufQJPxpw6cj7kckiSqlP1m+bPLswuTS0g\u002FnB2NnhxSc3If87zFA1Pb+o4IJFE7SxMzpVFodIatpQlbZ1hMxtU7KQG3kkiBDASNAm8nRz1MD76XCjjsOtubosGAZylOFyt33YZDnD0wPnM9nqf79n5O2MO8vWdjMAPX7qYIb9gwHCxnOGjHacG5jIoXFLtPRZ24Gh94NwUNeiaMZX1vK95e8baLVp3sxEaCjUq9lHCUO4eXDwyxZqwv5++X7klfuiJNQX1tmvWXS2bxAEQsb6doXdfB\u002F0Yi8xca9nHklDT1Ro8gYfGOULIpz148lyDM3XSjVgUrWqERuRCBVLf92H2SH1RevD2UTXb3yQe8Cg25l7z+z\u002FBxS67w6qd7M1eOvPAJJjnZmw18o5xA85plLJQGcAU\u002FpHaliSE+AQIfF9ADvyp2dSrZYAA4sSBzQkCu5Wkp3hggcxOSAhvXdLh+J5n5cEUonwq6cOr9\u002FpM63HUctblV6PK6rz1ZH4GhKV9SvNw0JehEn+Xhm1N6Vh7PKNKKciRgg+bRHhsJdubGvDbihREvTWt4WSOD1vUcg8NS2CXZph8k5PAkzsMKpOfjMqdG3ubwcse1jClfsJCnDfRRmRqfC0p4v3N5zpcerhacBCQ0rWHv662moE95a2RN8FmBaTDV\u002Fm+U48hB9kXmwYt3WDzucKedDE7izuG4DEexBLzNJXPz\u002FMfcAFcqgSqgihl+OMkoleovFJ1fd+GtxeQ1QTxgTd0UeudBGodav+plNk6tB4OFPV1eOrzENCXoLBV7HA8fvB3kk5LQULJyHo5mbPq819RcErZ+lnDCyusBNxNvRaQeC4gl69SqaMNDDyc5TqjkSN5ofrfrTp9ZF6auDeLwyksuSl7as7kLmfLrrSHdp52dvy1k+\u002FHIsUsDJYzg5dTWEA4G5GxkSY+w\u002FLd7zOqd5q6M8vPR+wpjA\u002FjXqLrdlgP34CUc4kzMkaO8s2pIB\u002FXXVAy2Hnvw2muvcfad2NObF6WdGznzQgp0a+xClRxJLy4WGx7XOLEg3AhP5d0FdxpyMx9r3g\u002FwQu3duRd5LTWpb2UGQv8yQgdNHayMS+tKStQvGy6HMJ6TWHgOcGyOLBuLxyd72MCDDo\u002F2vI6R1oanJbLX\u002Fq8bHVvUhMd8GwsTVvGdlmWhoKW5yZC2bnwd4EGKPEfZp1XZVrUdale0YR9vUMWOIfjWyjt2oaG1U0P1ZwWcawJucYm8xqJE1mxCA3tGda\u002FAGZqpwjbeoTrZKicP8Dkwv\u002FHisTV7t3XnC9mxSw+7tyyHJfbxKTkjFlw6eiHawUbBlwLyNy+kAF+tOvg58baLzQEzwImFy0HYey4a\u002F2s\u002FqXNqaVNKzgy\u002Fn4lCP2Vt0KerrwlOU32RoVTqoJ8OmvJJg\u002Fv+Rb4S5kbE6\u002FnYuDuZzfkxmGzBMwe0QM9u26pOmc6N1R\u002FBebrHDKVAdu6jk5djOVz2nHGOXDh2aeAXG26y\u002F3I8ZUfu2arsqcC4S3dSMPZ2t6pd0VpCdU9LzrKkq\u002Fo+NpLSx90CS50gt2nroSx5mrdRP\u002F55T2FscDM8ZduR+1+sC+IlKJPpP9t\u002F5LeXSPPTfwjGxs5cvVR0gX8cjtEP\u002FSYAMwkD51xAw2kBG8455PXP1wcjUF24I7TtRycHf3UR47FLA4kASqB5x2pP78XRlLFWaE9GB015etC2e9E0xH3N3vCRC6\u002FwHIMsAFlHLORzVODw+RdZIbGKr732Gq0sEps1LMSGtRdK1pXXQ2hwNXReABRBj3LL4QiYoYnJa4KApgaKY5wPDMT7h9ELL1Mi52tlXIajpIlBOT4yeQQ0AGOGpgkbaeZCKfTImsASSBrhgapQCrfIAOXLguzcx3zo1p6tobaKww1x0da\u002FgBrWAEgTQ5ZmjgykJgSYSplPSRWgB5oCfp4KuuiEGEhnU74hqIJ8lmhAPmVxq8\u002FuobgjlpR9NU\u002F1i5d83nTQlAMTL0fYLPKZylU5AqUaASjHoZyXKtqj6KApRryxI\u002F0iyJAj8NwiAOV4WuV9s\u002FaIumnKW0Nel8Bu7Q6loJFdyhFQR4BTVucnP5aprvzv\u002F3TTlKeoAW+4w+7\u002FNZZrcgRKKwK8Au\u002Fa2EXnjs+QumlKA5+8OSjICZVQyCjtCEAzdu+3W5YtaKACacoRgQ+DPDDioqDOsl6OQElFYPpAH57dC\u002FJWIE3pwIc78Xs5MlOJhoxSigDb\u002Fbi3vGp6WxfivzCa0o2PirMHV5FzKqGQUeIRIP2BiT29uzV1Kdz5U2hKZ5i6ekJtPpfDepyieT6QR3m1IwCd7CxNFo32fSpHicPTaYoRu\u002F\u002FisTXHdvPAL95lshITGfpFAPJAIfoO7uC+fnLdwvd6zASKRFNMeaLq2UbtlxRd31v9OYvx3lQJDgAAEABJREFUAEPKkCNQlAjAFsC2TL7b+OSvE\u002FDeE2oVBUWlqfCFX1L0vNE1GIYz66TeFRlShhyBp0bgs\u002F6VIMzmqfXWflKHfFfIQ71gWr6yeDSVOjMMZ9b2fk4MKUOOwFMjAFUgTEFv7yVeFSQUm6Yp6bnRCVmhkRnX7ybLkCNQrAjcikiLfJgJhQqiY0H6otKUU8XlkKStB++t33dvy8GIXSfu7zkV\u002FS9AHvRljsCvJx9sO3IfCkGkk4FxaZnqv9RSEDU19UWi6d2o9B\u002F33dt3LiYiLjsrR\u002F374EaGBkoTQxlyBIoVAWgD+aAQRPorMH7dH2EkYzRPxdNpShLdcSwyMTWHCTEMeKpT2UCOQCERgEIAOsHXvWdjjl16WIixaHoKTeEoSRRT\u002FFLKkCNQghGAVODM9YSnMrUwmnLaPXgh1tjIAF\u002FPMrm8R49FdwQgZEpkAU0ZDVVNoNGEZhOyaEIAmjLVokN01C4lDzRJMgJVAWQBUaXUrAqZEr2ApoyGqjbQA229pgYDoKnRKRdkU5AeJ\u002FmaqAL0mkADhAYBCFm\u002FkrTqfyOx8N2\u002FMJqeC1L\u002FgU\u002F9OAq5XWxNuABKL1dzBFCtvKWNhVoprqdNXQeqgNexogm5XmUbLIUBJTLdG1a1pUkAz+gFaMUeA1HFCVWUoiqVaABbDECQ9AhUmSEdtWFhZkyrsMEtZnQXILJu9gppXMzQcDmUyNjgjS4IVAHGXIJoReBCkBGEc0oBLBEYFyADqhKoSmAsnEhVBGEmCVQJFH4Q8gEb+tKaT08VJReFATJA4EIAAlUBZLoLMy4QmQtBAMJAv\u002FL0tQQe0wvqWyBNSaWhkWn6cZQrMTE27Pi6K8vDwI2q21FyPbw5QwAYQE1ne1PvsubNapbp1doNZW6e+rcKXcuYIQNsuHLC0bqug6eLOSUY0N69dkVrmjAQqOhmkZWV07J2GWhkpjRysFHgBwMgDBAYmnXt2aps\u002FzfKIWCJZ9FK2aKuk4u9KfORgJ+mNcvwbphWukMpHw9L5Ca+dp1fd+rRwu3tlmWb1nK0tVT\u002FoRGWloX0rWBVwdWcEnbW9LLCHrB+zJ+Oscm5MKZpDXsC0qCqHTb\u002Fed25hpc108YGA4AfBqJs18DRx90CGVClSQBXDCTg7WaBjZApuUDmiRme6YLMBbo5mLWq44CMXgAZPTKjc43IACUagGBibEiQmRIyGkBkAAIQSmZFd1OFIeO2b+CIfa2KNgiAwGKmB4wMDR4mZd8KV\u002F\u002F2uc7uBdL0VkSqzg5FUXIlBOt2ZJpzGVVq1uOouEyWBzqioTsLRlm2jGle3mPim56Z++jRY2JR3dOShTcxNkCJAU648gZVbHnNRl7fevj+\u002FdiMe9GZAbeSaAVEDbcIDxJyoIi1pRKOqkyNK5ezYEUZBQNANAnrg7hMumfnPkKAlxCOJvoK0At7CWICWf\u002F8pXMHK+OMrDyoBrFuhqcFhqr\u002FUtWWQxFsVcJJZvYjDHBFCRBych9zdQkpOTjhQiAoxoBbl2nceZBub6W4eDORyYi\u002F8ky4WtUp06GhCzeAg43Sw1nFnAFKvAFuIQhBKeAfrN7okGEbs2pUzVbcnG6O5rCTsHCBhE4EU0wSJ4SCkHKjcqUQGhmgFAZwJTUjd\u002FPBCFrx0KmRc5fGLqQSgNC5sStRZZ7dm7mGRKReDk1OSsniQrgceiFYW5iw3MIVYxUXeCa2BfUqkKbiD2UV1K0QPRMlqYgEyXoTDox9yltDR4QnoXdIS88h2dx5kMblcZHpWXksGIFGyfq907Is0YccvF6ADTuPRxLxkd08HW1NeV+r+bLN19smNjGrvLMKD6wZbFN3tFE42Ci4bIYj3LUr2ew68YCwUiWmCFRZWpqYKkr4JOaGLMCUHv1znmZWdXzsk578bVRumBvhqWwymLGooiQhoQm5n0bV3cmM+w1YmRszMYy5hfCQmJoDySyUBnHJ2czQ00VlaGjAvoElGqaBDc+8B\u002F2jcbLxz3DuSd6uAJS0AvRYcosKiD8JKGTCyF3B9eIkIiatbX1Hv+plmCpd0BNwlgAPAGIRZ\u002FRcIJFHBijR0AqgLH54aGbahy\u002FG7j8XTYoBCMyN95JM\u002FkpoUvC9VG6DelUdqnlalXUwUymNEFg4lk+KKj6Li+iErIL2fd00xVr6e5nFHQx7MkpYVNq+czGA5zgWCQHsPhEZcDMxJzfPyd6My8OyVkVr7l2ukwWD07QShaj4LILFqzUWgzuYjJKR\u002FRg9a89tzZZKF\u002FpiX7W8FQkDJ6evxh\u002FyjwmLSiemvJADrBPLxtaMT1YFe1hO6sIz88Eb5INqhJVUzWppgr4nA+OUShMGKu+orOhmjge8cSeQfjr4OdpZKbo1dXmruSu7Nk4A2yVDkD5xDogAVcDaUxIE7g2STXBYCncFBtwG3BsIuMUAM5IuPmll0+d8wtDoKblMBBzuPxcD5wa2dyfjDuvqiQAGd\u002FLgovCPjbmpEUcgPMPya3dTjIwMoNrPR+7XqWTDZWJASLlLEUiH3EIh99PCotV\u002F1ZVWBkIPyC9cMvPhkkVGEAIlSiaMZ6bBoAf9o49ffsgVcf8ghMekIzME0cBPcUEvhsh+8lZeu69ummJHH3oi6AEungTO1QKOUNxkCKByOXPu3RNX4tnfM5\u002F8rXics1mQWiiRuVlZNphHSQ5gPUg8gSGJRwNiaP1h773Q+6kQmuXkGER+uhuVTsI4dCE2IjbDyuLvDMp6s2DQsYy1AmIxGfqy2LCcgCLTRJSxoZU0jx98Ao7OlBIYmuMpbOaYLnpRwuZ70RlM\u002FtKtJMaFH3gToFUTXAUzASi59t5t1Odv5Ozcv08IRBjy0RclZqw9wolLMZCM5N35dfWe26eNGwFET0Aw\u002Fu1U1Nrfw4gD28K2I\u002Fe\u002F23UHQDhcYcOpPTYxi2vk2APz0KBPy8zjnuQyqQIGYhMnHRIQtm8iyQUCrpRWKHji8kPuTw4GZAQO4hhzDkagihI2U3KXkvmYGKFjsyLjINhYKLhLcaI3uEbuMZ3dC6QpE+Lu0dmncCXkJqBsu4QGcH9jjwDYjEhvxI7d6nakepekiSVhcsQdmdjRVy2oDFk\u002FbnqM3ZzUj1ls02w0EAsNekJ59qr6VoYNxIi8Ag84y1f1tEKgyhqwyXIYyHnyZ+1ZBhIV53Smh39ThfrCyQ28caMK8IMxgoVK\u002FTeMqCKzm18MjuOYTjSokmXJRgAqcOikO5OBHIwFySxVxp4u5hwrATtgxXKW77QsSxN3FIcT8j2cxglNLC0CxlwUk4c6nHCIA9s9mxic4KiNN4ZetecuvcScWQ5GwRt9FcaG3MY86wjgAeCQ4y\u002F3D1swzGMbwZIwsvzicqhyQKLkQogzBypG5AMm4EoZBcBUrg4\u002FZGJuSILGPsBjOPmSmXg4mVlbmMQmqLc7PIjtKz45G4Eo4RkPlPqBqZKwdPZVr5Z2g4mRgfjrw9pNRdRwSTCAjT4tM4+9AAFALNEdJQuMTEyFQOCC7yYRgvsPM9Hz4IVGgM26vIvKVGnEohJxoYQld2OysATEkRxDxC\u002FdSuRpEYHqtiP3WXKOE2zH9OJgQFIhECw2VQ6RHOnoS1hhJwc1loQqczBTGDBzKTFIo9ALAzxwL6Vn5nLzUAVc6Z5TUawZn0I2\u002FBkO27hMUh2LR26jiXMey8zak925Ou7P5LRcDPaejQakZJywVxIfTjikTzaiP05FcpliaGaIAdOGiA42Si6KqgTmI2Quk12eXhCOfQNAOJqYtoPNf\u002FOcp4sqKi6T8zQbl7j38C+AMaMgc3chcxN6lbUgaCwQj2hoEEjDZHRkTRBkqYoHSS6WQEcuUGGim5C6tQzAQYryWUCA2H2IF0dMogl4GGfLwycyJWEigjzdI7PVkm6JHYGmVK96aDKBJqmwO58KjCPdcl7k\u002FMBjNfmMdRVO6MsVAgSQk\u002FuYcREAgYYc5BvSMOmHEKMEVMs5qq4++eN7dCTKTIMJ0IRb6Muh09PF\u002FMx19dO0NAppjLuod2s3tmPODBiwojivVt4SbjFnBxslL7xI57xJ6ODnRB7ikY5dlQTGMktgG3W2U1Ll1YcoeSvH0AzEkyKsvRKSCLM5MaMEzJASCLNWdRywJIwkPGb4V2A8ArTLebJpEC64zhUJMhEKzhsezubi2pkwo2OPt6Y17Ni1McC\u002FAEqAkqCx7XBTsXYsATZcL1mf7lhiA5gMJHawURATUiCPg4AszppKNpgVC7yjID\u002Fq7FIgTcVmrbNPUZTcGTxtcG1HL0QTRNGFIJKHuGxRpeT6AQJ3KhFkN5cukkelfm+U47JJPOQ2eAY78cZavtvBncXQ9EMEcQLY3VhFBIDAYwdxhFLkLTxzYsMnVXwyIs7hGZbcKg42SgT8cJ9w2EKmO6UE0ifZGj\u002Fslaw0ROH5CUvOvuuf\u002FNQYbyRwSxJlf0cGbKY8wZDeeGAX2HMqmr2FhIpAK0pKqMC4DET25R1z63qO9X1sHGwU3E4cBEnezJypcnT+6VBETEImtwonB0AToAkQZDzzAMS+wTS4RQkRr3h5BXbgfAxV\u002FENBbh5kLo2w82jFEERAQBqF3QC3rB3JgqMFNlS52eiOEwEev\u002Fafiz588eGlW0lMGxlwTqCLuBZhVqyyUjnzguwLpKlrGVMWlakX1LMQPYmH0yEGvIRj5yLfvN+5PPxg1+Z5iBjRBKCUp4uKKimE250rhCJYxiVlQUHSG6Rk\u002F2UOpk+OkliS7WAJPGDTp4qTfMjJ\u002FfvDLHriBRc5EohlQ8OOiU9RpTXnSQZidDZl+IcB+x0J+8d99zhpITNzZoIeRESn8TDB6ZALgSisJSdIcjxDtKpThqxJEyU8gCjIgKzMuzn6MpYAcwZcOKXQiFLYcLFkQWlElFBKVKEI+y9VMiiJlsdqRmE4EjkgwZMXuHnW\u002FRHG9RJG+hKiW+HJ3ELcJ9Io9KWJKsbEARmKAzEKR09uIZYMgSZyCgSlibMQbkmfKAGnC0puDDWevF1WCzmPCAV6\u002FcBAFcupv6Ho7F4gTbHmcYcSllAWC+xZEJSgM2\u002FCBwWpcp2EDJ4RI8BTFPfivnMxxJ04sgAYCEv0DEp3yZh7d88p9V89piPAXjShxxgN06PE54krccgSUAoZATAf5oYGmZIFkEZnaZkAo\u002FC2ksmwiswW\u002F\u002FCJQwtu6UhqFCBTMgEMzgerX\u002FX\u002FeT6WvgKsvRBEyZTEWAwHkNEwZ2Rt0Mo0GJpZCSAzZ\u002FT0QoMAuPw9p6Lxz2SYA2A+EIUmSuEWmRmSp9EgCyVV+ooqJWPhkzgDBkJD\u002FI8EPOSSsSQOjMIC0YQrXqrsPxeNDUFjaPoiA8LCloUgIAYqbskkOf8UtOPjrTCaklDZdJgWpMG0WBDBZeqiF1XAbCQNbgEkRiMgWaIXGkqhREN3qYoAaEKPTwQBURVNQpOv1G5CI4AlQwBRpcQzDhEoAQZoJAg9SgTKogNXOCmkF035IJyjlATihowfCaJVlDQBZAFkgXxVlEIjSqoCokrJKAAB0Ey3JUQAABAASURBVMTMKQFRopSQryrpiyhwCZw6qpZX\u002Fx5oQV0Koyl9anpbczRBKC5TxYXRUYCqgKgWUmKms7WI+oLM\u002FuuzYIm+QGrXlIUSjQSh0a\u002FEiX4d8\u002FXCj4R8TaVaZVBN\u002F\u002Fmqmk1PlQVHm9cqU7jlU2hKZ07uvNrl6IBHyApQypAjoHcEBIWgE69HeM5+KkcZ6Ok0xYivhQPau+ORhyp2AQaQIUdA7whAId75sEvzMMp2DcGeiiLRFC8cb\u002FHYs407j\u002FC8HZQhR0DvCEChwZ082KV5Iw61ioKi0lTyxX3Ao5UMOQJ6RwAKSXQqolBsmkp+c\u002FIey5AjUNwISPwpllA8mjInXphFPszkLdq96My7D9JfFcgX8jwiwNcQmBOdkJVW5N\u002FQF2wuKk3xq2bng\u002FSoePUYObmPHz1S\u002F8K+8CKXcgSKEgFoA5LTcuHSrYg0+EriK0rHItEUd\u002FiFqUXxKNvIEShiBOAre3JRePUUmkJ2CIq7Ig4sm8kRKFYE2JMhGHmw8F5PoSmHiaKQvfAx5FY5AoVHgDxYOFMLoyk05yRR+AByqxyBEokATOXpvCBXBdKUPnIeLShqsr40IsDTOYdMnZ4LpGlccrbODrJSjkDpRSC+ANbppimpVN7uS28xZM8FRYCtX2dCLZCmBTmS9XIESjUCmf\u002F8ZrzmKDpoCp3lU6lmjGT5eUaAnVx7OB001Uln7Z6yRo5AaUQgI1v9syL5POugaT4LuZo\u002FAnK9NCPAC39t9zpomq7rcKDdU9bIESiNCOTk6vh3I3TQNC\u002Fvv79DXBrzkH3KEShuBHTQVPwWdnEdyfZyBEovAjpoWnqDyZ7lCOgXAZmm+sVN7vVcIyDTtKTCLfspxQg8E00NNf4Tc0QhBEpkbaAXEE3aMhqpCUGzmk\u002FWrqIpHMIhNggSqGpC6DU1mvJTWzWNZbmkIqA\u002FTVmwiJi0rOycqLj0W+HJVHmVcPJiqJgZ8vHzt1LTs2lFiQEyJWYYUKKnamJsACQZPa2\u002FH72KBhmBKt1FFQ0jSjJVzSYsBdADbRkN9kwMAT8CeKOKvQCTYVYoEYSGUtMAD1wISgHNJjxzyZoaZBklEgH9aWpk+DgsIurgqRsWZsa7D15gNsiJyRligXNyH1+68eDYuZsrt\u002F6F0sXeVP33w67cohfLCf82\u002Fnp2854zG\u002FdcVOMfGX6w\u002FHV9K1wIvA0hDp0N3Xv8+o4DV4+cCYIB3BLGRgYL1h3CDK6Am3cfhoY9QABMANCdjos3Hp+54uDSzX8xEL1Q0sS4py\u002FfS0jJiUnIXLv95O2wSIC39MxcumMJfj18jVlt2+uPQBXQRF9KATw8iMsUMiWesdny+wWw88CVXYevb90bgLxu51n0tNJXxrNHQE+asgDH\u002FW\u002FDkqA7sXuOBCpMjFgbWJWclsUCM62L18IsVeq\u002FGIocE58GXw\u002F8dfVmWBy9TIyN2rxeuVFNd3MzE3cXG2BvrarkYd+5pa+jrSkk23sssGZVzx0HrvpWdLY0V1pbmmFTwcNVqTBxtleNH9Qanwz6876AoNsx8AYB\u002F0wJMI17DxLf697Q1sr0nQ716L5k018wFWoiXAx+wO1x8\u002FZ9PKSkZQEEwC3EhXB7gI\u002FebUFHhOYNKvlfj0zNyA29n\u002FrFd\u002FsZBUTGJO89dgnh+51nVmw9SV86tmxYhRlSfjOhc9P6PlbmyrZNqqOnVUaJREBPmjI2\u002FKhUvky\u002FLn4sT4fmtSgnDmnLIrG00OLI+Tu0JqdlwUVTpTGCo525u7M1vchqEM7RwQFyUwIMWFoLlQKeNarl2aR+FbLmW22rozcyUs8QGzR8Rvtm3ZGU9NyyDmb9OtcZ2ath7SquXdvUHdKjQZdW1ZgSFM\u002FMyu3dqS4ZPTsnz9bSpKWfd1lHK\u002F+r9+jy8aCWDX3dhvdsXKlC2Uoe9twqwM3Zmo42FiYNqruRwknbMF4SWtb3ZK+IiY1tXs+TUQZ193N1tBr2TiPk97o3pCNTIgLcV9wbWJL7ccW9QbZmYhjIKJEIqEmgnyPSoZeHC1SgOwkGATjYKPp0bngvOuNGmPqf9b0fk0wrQLCxMvMqZwc1yaZoQERUkv+VW4BWqpwHKA0N1VNi20Um+5Kwk1IysIGdkO8JJy4Fh6UcORty8EwIHWkiQ1NlC75w\u002FX6H5r50ZGcnQ3Mz5D0yqFejInq6cBK4ez+BLAgL8bzzwBXAHLDnDmlWvyIZlJuNOwoNAtVm9SvSRFUoOWyQTTf\u002FdpEjDUoBTh3ckGwFK7aqkyslt8Gwnk0sVcavvfaasJHLZ4yAmhP6uYCjkGnlttNsoyw\u002FApi2eB\u002FL42Jv2rdDjby8R2kZOZLzxOQMUqOlSnntTjJHN5idm\u002Fff3\u002FQ\u002F5n+HQyoH0FvhyX+dDxrdpwkZVPRl00eAjkmpOc72KprUQzg74R89+dvDzdnF2Qk5ITmTlAbdLwTehjpoJHiVtSD\u002FkQspOVGQ49mmgbnq75MJOwBJEf8oIWVunvpv+MNLvOGEZA81udIRfVrimVMvSoHGdbwQYD+3EEmdkrAwAWaCXkaJREBPmrLZsaJj+jUb\u002F27rKp4O3VpVRQZVKjiywNYWJmx8kJLMSvpkjXt1asDaw6eU9KxqnlZs62zK4we1IdWxKbMRi82XPAQFOdhFPswwUxpBJo4KOIE6gGMipDl96Q4k8PGwJJWysbLJXr5+h6qFSoE9Qcl7ZOB\u002FPbKmTzlkY2MT+F2rsgtJmmRMLmRPd3M0Z84Xrt8\u002FeCYU53TEkh0gLikd\u002F8h4xicgU+INDcfrBeuPsYFULGcFL73c7Dgcc2k8fnEOWbb1LDYcGLjTKJG56zi\u002FkuAZl6qMZ4yAnjQVo7KoQXfi\u002FK9H+tUsLzSsNIdIsbRkO0510BGC8kwdm5AGpcimPJGQStmUeajisfq3Y8GsKHrYDP9gBvwQIBnDj5uh98jEgH2flAa3eLghs0ImSAPJQiPi2dOZDOdLXPEUVa+qK3rupcOnr7O\u002FMz1aOaHWr+7GZG6Fq48idauWhdbuTmacaJk8U2I4zg\u002FI0LHHG76kxmb1KlAFpkpj7iUIik\u002FQqUV1dvnsnDyVqfH4gc07N6vM6bxnh9rd29bgZIxnblfOr2IOdJfxjBHQk6YkCTZEkgc84xwGe1h7QLrihCrmxHM03ELmsYY3NWSgy8HhVNl\u002FWVQSKoBP5FEEUMnLHf5BBUgAYEklD3v0XdvUpgpImTyjoCQvcgSMiUvl8MCJE7qs3nqMxNakrhfHX+iOMWRav+t8aHj8R++24JB6PzZj9+HrcAsmPYiK5tYi3cJLuAvvYSpOJg1pyZPQjgNXL6gTbQiUBVwmcwYS53gE5ErFtaBnMlwgOZs0f\u002FbyXVxxnkYPmAOljGePgJ40ZWDSHhsxS8vuzwsd1okzJUc3OEErh0Wemer6ViAJ8YCMnhMh68eGTitZVkBtU7WskClpAqwuICVzHmDrz83NoQrQQGWohg3b\u002FZgBrXhg4rn7k8EthvZszq3CzcNDD\u002FzGGJuB3eoP6u4n6MVJ8bOR7ZAx4\u002F6Bu8htGnoxJfZ9TiPMk5mTC3lfQTpkK+AeA5xhvDxcuFIcShAJnjkwIrPi3sAAJxU8XCk5vKJBL9nLwjNGQE+awgPSHuCxHZnTHgsMJyqWs6IKEGiFwbBBVLHBgJIZ06QTwhgDQC84hz0CVYCAW2wYFIEm\u002FCPDPKrsvxgAqhgLUAXItNIRGYFcK2TmwJToiyuhwQCf6BkaM0CT0NCEH8CI6AEdUQKM6YKlADIa9BjrhqwtZgT0pCmjsAwAASBIoAqkKkLhVQw0gbEEoZeqCJJGCJQogSQgFwTJBgFgRqkJNEBToynTJEHSC41U1RREk1yWSAT0p2mJDC87kSNQlAjINC1KlGSbfzkCMk3\u002F5QWQhy9KBGSaFiVKss2\u002FHAGZpv\u002FyAmgML4sFRkCmaYGhkRtenAg8J5ryGlwCFy9kBCBk7ZImbQgzoReyzlIYaJfCGL0kIAsIjUKhREBDCRAKAq1AtEqCqFKi0QZ6GfpF4HnQlAULuxvKO8VrgQFRD+5TTUiIu3TxHALIyEg\u002FcmgvrTSdPX0cSwRKmjQBgQCWWdk5CDRhhj3AFU7oggyo8j1TOxx0YQKYIWCPJYIww1542751PQb4p8QYQbIRlqJEKQwQALPCg2gSJReYD4yIpWiVy+JG4JloStw1UdDYxsYmRw7uPXZkPwbfLf6K6oZ1K+7eCUFAExP9gNalC+eMGtL7zu1bVtY2MOD0yaO0QrixI\u002FpP+mj4rh2bT544BIfmzZ76y88\u002F\u002Fv7rz6z6mVPHftm++UFkxLKFc2+H3Fi7clHQtSt4GD96UHqa+nezcJ4PWzevQ4PnzMyM33\u002FdjgARQUJczNHD+76eNdXF1c3Z1Z2BZn02AeM1K76FbVwjvTRBR+YcExOFAHZt3\u002Fwo7++bB2+\u002F\u002FvLTyMG9vv36cwnTJ49d9M1MTQ+yXKwI6E9TFo\u002FEdvJi6JbfLxx\u002F8tt5aHSOfWD\u002Fr\u002FFxD1nXwCsXs7OzWXvWNSkxAT1rDCNtbOysrW3MVKrIiPDdO7acPX3i+tXLlwPORUdF1qnX8M0efe6F3bGwsLS2sbWzd7C1tef\u002FDY1MGCsuNoYmKIsMyIh4MDU1Rc4H5kYrg1LC8mOH9z+4H4EA\u002FM+dvBxwPiY6CkYyyZ82rNq6aV2nrj1atulw8vjh5KREbVcpKUk0qVTmdOcq4h7GHj\u002FyJzJpNTc3h3ugZ99BX85b\u002FsWcxQIfTfo8MTEhnx+5WvQI6ElTVj01PXva4n3TVhxZvTtgxupj73++PSouHb3m2KK6atmCxs1a9ewzyKeKL5yrVafBkpUb3ctXWLtiUXZ21m+7fqY1KSnRzExlbKImn\u002FCwZ9c2BKgJQR\u002FGRqempkCLjPR0hVKJPiryHqVLWbfKPtXs7P\u002F+19jLV\u002FCu4F3JzMycpnzgfti25QdrG1tnl7JOzq6JCfFHDu3DFTLcb9byjWYt2tra2vtU9W3XsZujkzOWVO0dHPP5oYorEjk3nnCVnZV15tRxKI4rR0dnWrERQBZQKnXcOcLmqaVsQAT0pKmR4eOf9wX434y2VZkIRCWkr9z6Fx41wYmTKqmlRq16VarVNDExYV+GpsiU\u002FQcNP3\u002F2L9YY0oTeClaZm1tZWZPt3D08Gzdtxe4JjUhsK5fNx4lY6S\u002FmLiLhBV8PFNUKXpXcynl06tIDA0qIUrFSFXpR1QR3y+WAc\u002Ft+2wnRvbx9GFqMQnKt16AxGoTvVy0ePX4ywr7ff6FvgP\u002FZ40cPRNy7i6wJXMXGRnGDkfvLuXvSHVe2tnZ3b4cgV\u002FOtLYyZJCeHjetXAATuEIVCIZrkUo8I6EnTvEcGgbeiIKg0JPKNsIekWBZSUiJQdXF1mzR+2KcTRi6cN3PPL9s4ayJPHDu0QaOmJKSRYyaya6enpQFSVHp6GqxlWxeZFYoPG\u002FURfqKjIjmG3roZRCtCVlYmSg9Pr5ycnO0\u002F\u002Feh\u002F7hQ3wC8\u002Fb\u002FKuXJ3sS1M+YDb242k4R3\u002F29HET6B\u002FLAAAQAElEQVSFQvlGhy4X\u002Fc+EhgSjARnp6ZQSqvnW8q1ZR8rTXIXUxDFg8PCxZmYqNHRnx+\u002FQuTsOOT2TO1ECr4o+tev6+daoA9RCzTqcdtDL0C8CetKUwYyNdPQ1MTagSRMk1Pp+TeYuWDl3\u002FgqvipUnTp315bzvps9aQDbKyswkk9mXcYDHPXoNQOPqVo6zwe3Qm\u002FmoRhYkR3LmI1m6li3H5s6TljQKLH\u002F8+HFychIs51FG6Dk3Ixg++QVA5kCqY0NHExF+d83yhX0GDEUeOeaTSeOHkx0dnVzGTZhma2vPUYTJdOvRhyTNoH0Hvu\u002Fs6k53vEmuPMp7vd60Dd2TkhIWfDUDV1Bw0PsfLFnwJTkbPWBD4NKq+dYGCFWq1kApQ+8I6KBaEX39p7lPQvp\u002FfyMPua2fl1JhwqLm88ACW1pa837n6pUAdn+FQikegJRPnnVgGAmSsx35jOcY8iXdLSytKMGqZfPJwS6ubqz07h0\u002FVfCujEyKcnBwhrWcC0mrFbwr1fdrzOEyLy9PeDY1Ndu752feHuBBgCcbBPb0aZ98MGrcJIZOT09zK1f+3SGjvpo1hRnu\u002F2M3qZ3NGoIiV\u002FCuTHXT+lWP8nKuXPKfPvkDian4QUlJRx6zcIKsMrea\u002FNmcOV9M5umKqnpu2VncPyAtPZ1JKhTypk9g9ISeNIWLTep69W\u002Fvy7AQFHRs5PV2+79PZig1wemNp3uWcPa8ZawfG2XQ1QAyn7W1rTBjLYWQnpa64fsVPN1z+uScyhPJ9Nnfrvxh+8DBo2DDJ1Nn8\u002FaKhy12cGFPySGVZBYRHsap4P1R43m0wjOjdHmzF+fdXTs2Q0HMBMxU5jO\u002FWkJmFVW426nL26R2biHODDw23Q65yR3Sq+97u3duOXpoX6u2Hff\u002FsQt7Uviyb2eLXqJkzv3fHdbtrT44yUhPg7g1azdYsmoTNyQGPDVysOGoAyaOfW\u002FKhFFMEr0M\u002FSKgJ00ZzNDQcFB3v0Wf9pg5vOXKae98PKilhUoBfWnSBGa8kiQFrv5xJ9sfr0K3bFjz06bvPxj\u002FKU1YcgzlnMdLAAjE8RGqYXzk0L76fo1ZeL9GzTDDLWwgE+\u002FYuiHkZhB5jo7s0fRFCc9gG+DZiLennd98hxuAXjO+XFje0xtLAQgN26A7rtCUcVD\u002FzjSvGhgdak79Yh4CZw8S6uWA85kZGTzyd+j8NiX2Q0d8WLueH70kVK9RmwdBUeUkioAZU6LkWniV8c2itYuWbxCAvu06dsWmxPD\u002FzJH+NIU6wM3RvHEdL+nXLbSjh02vvoNZbEgAJ1q27jBp2hzOqfCPJjQkJFphGOTDBpkmDDjV0YoNwC0lzBv\u002FyYzFKzZiSZOwREkvqgCW8J7y3SGjUWJPFbcIoju9xoyfghkampARRJNHeS9AlcnQneRNib1SYYJz9JTMHEHYU+UqhIwSV2gQBBhUc\u002FIoGU7qTi8ZxY2A\u002FjQVI7EGAqKqsxQGlLRSSqAKpKq2QKsmNA3Q56tqa4QBegHNqqZMq1QVQr5S0wAZCAMEgcKr2OQzQCOjWBF4VpoWazDZWI6AfhGQaapf3ORezzUCMk2fa7jlwfSLgExT\u002FeL2YvZ6ZWcl0\u002FSVXdpX6cJkmr5Kq\u002FnKXstzpSmvM4F2LDWVyEDThipAQwkQBJALgjCQy1cmAqVOU4lJCoWST1B8Y0SQlELgW2VObp6Qw+6GAmQRYgRa6YXAd3+piSof2dHzShI932MpgRBEX7l8ZSLwrDSFLhK0g0ITTIKdwP\u002FcyaEDup85dQyBqgBUg3mrvluQnpaMJR6WL5k3ftQgZPoCDBbOm8k3emNjk7A7oXzJRECP5cqlX48Z1m\u002FpwjlfzZqy+cfVE8cOPXZ4\u002F7YtP3zwft+srExhg5mMVyAC+tMUHpACb4Un\u002F3706smLofAJjc6IREdFgnWrl3To3B0DZAGSX8iNqyPee4dPoFCNJhKno6Pz6PGTVy\u002F\u002FliqMDLoa4FWxcmTEvZMnDgUHBZIsYfnZ08cR0tNS+RD\u002FMDZaoVBMnDLb3sGRT52fTplWwbsStKa7DBGBV6DUk6YwEl4u2fTXsJnb5m8+M23FkWmL92n\u002FTDQ7Mh+7O3V5u0GjphH3wurUa6hSmdvY2gG3ch5t23WpWbtBz77vTRo\u002FvF3HrkmJCbOmT2zcrFUFr0ohN4N+WLOU+P606Xu+raempqSnp126eP7Pvb9C8cSEePIlrQIP7kfMmv4xuXbXjs1fzp5560aQ0MvlKxMBPWlqZPh454Erf5wOtVX9\u002FUsm\u002FjejV2w9iV47NLGxUSMH98rISIOysA3cuX1r5bL5ubk5KSlJSlPT+n6NIRm8fH\u002FU+AeREQEXzvYd+H6tOg3IoNt\u002F+tHUzKxx09avN20TFxuDc\u002FgN7z3Ke+Fn\u002FtzpaFTm5p27vTN3wYradf1at+2IYG1tyx1Ck4xXIwJ60jTvkcH5qxFwVIoC8sXgB+mZuSRaSYnM7jx98thPps62s3eAfwH+Z8H1q5cNDAzY02+H3EA+uH8PVZ+qvlWq1ijv6Q2UStMateqRNWd9vQRvJoa5e\u002Ff8zO7frUefDT+shNwoScwfTfocIT0tbf8fu0+fPDrrswkIUyaMSkpKYGiaZLwaEdCTpgVdvOZfasaGlObo5DJv8brKVaqbmanIeW\u002F17A86delhpjInm1bwrly1es16fo3JqeTChd\u002FMZE\u002FnzLps4dyga5c7dXnbydkVP8E3Q86cOt6+05uOTs4cD+Z8MQklSE1R\u002F2MPnEpRtuvYjQNDq7Yd7ezLmJqa0SrjlYmA\u002FjRt7eeVkP4\u002Fv2TS0NfNQtdPRisV6l9r5nx56MAfPKqDk8cPZ6SnkU05j5JNRTTJtTY2tm3bd+nYoaNvrbpCSXn3dgiH1xEfTDAxMcnKzOREa2NjxwmBTX\u002FOF5NVKnMOA+fPnuQxv2WbDrxMePPtvpaW1twh9JXxakRAf5q2eb1yt2aVYKpA81ru7z359xELiouDo9PQER8OGf4hz0wkVGHGkYAHpuzs7EaNW5BNExMTtm1Zt2XLpnOnTwgDSoVCyXHTy9snJ+fvu2LchM+6vtWbNLxk1aaJU2abqVQQlO4QnbQdePkipwJ50yd0heGlatOTpuQqpcJkTL9mM4e3\u002FKhPQ8ppw9tY6EqlUjR4ukdmo+dlE4dInvqRa9SqN+C9kQqFwsrahqcisin7NccD+zIOrz35T6Uyd3UrB0cxJptyNkCAgra29u\u002F0HkTJIz+e6Xs79Oa9sDtrN+1x9\u002FC8csn\u002FSW+5eEUioCdNuXqYChrX8erUojql0FBqAzMeiWbMXkhJ65jxU8Rv4aGnCudoEs\u002Fmk6bN6dFzIEfSRcs3iN\u002FTqO\u002FXpFffweI3Q6pUqwk16SVAXwR80h25ZesOeFYqTHh76teoGU0oZbwaEdCfpuL6YYOAqD61lIwRhLEkUEWGkQABoAGSgFwQsMmHgixl\u002FcsYgWel6ct4zfKcX7oIyDR96Zbs\u002F+OEZZr+f1z1gq\u002F5BW2RafqCLow8Lc0IyDTVjIYsv6ARkGn6gi6MPC3NCPwLNOVFKZAmgVwQhI1o1ZbRiCZRUgXIlALImkBJlbIg0Ao0W6kCNJRACJRAVBEAsjbQa0IYaGpkuegReB40VSiUAiwVQkJCHN9IEagyUWQB9BkZ6UKmRMYA5JMxQ0lHSmTMADZUAUJObp5oDXvyz6fwPhUlMkoEbBDyASXzycrOwQyBKkAQ\u002FpHRM4oQKAEanCAAmqhSYs8QyNcCA8Q0sAHYoL908e9\u002FvAWNjGJF4FlpygIIFDLq2pULF3w9Y82Kb1m\u002FywHndu\u002FY8sOapQisXFJSwoej3t225Qc061YtuR1yY9onH1Cd88Wk3Tu3GBurf2YF+fiRP+nLEJt\u002FXH0z+BoCoBWZT6\u002FI9IKO2CBQZUpUly+Z9+P33306YeR3i79KiI\u002Fjs+rCJ\u002F+cCK3YSKBKx99\u002F\u002FfmnDav4intg\u002F69HDu2FZydPHNq9Y8uNoKsMhKuY6AdMeMqEUbt2bIZwI957J+jaZUYBzJBPtfv\u002F2IX9qCG9T588GhMT9SgvB8+MIuj+8ZjB61YvWb92GRqhR3hZ8K\u002FPU3+ailhHxKSdvBh6K1z9A3VCo3lJaEgq+37f1bptx5PHD7PM58+eDA66Gnk\u002FHAFy8AU\u002FOysrNycnPT2Nj0\u002FSD5ekp6UJP+SnuIexlBAI6hibmPB1lCY8R4TfpVforWC+4FepVuPYkf3z505v0rx10NUAqBN+7056WiqWIDEh\u002FvjRA2dOHctIT2NQWlFq4uihfTeCrymZjUr9p8o3r18dER525\u002FYtbCB3SkoSAkSH5T16DbgXduenTd+P\u002FXjawnkz4e6MKeOuXbmUlJgADAwMMjLSMjMyoqMiuc3Ir3A0NCR4+uSxkz+bs2z1T48fP547c3JCQhx6fMooYgT0pymLvX7X+QFTt0xbcWTYzG0zVxzU\u002FiUTMQkLC0s+0Ns7OCJ0fat3w9ebeVeqguBR3iszM8POvkzjZq0aN20ljL0qVm7Woq3vPz\u002FId+70ibbtOw8ZMtSlrJv\u002FuVNWVtbCjAxH0j176njLNh0eREZU8K4ES1q17WhtYzt+9CCSNCmtbv1GHp5eNja2NrZ27h6egZcvxkRHjR81iFZYLvyIskv3XgjXr16+H34vwP\u002FskBHjxM+5ogQk7EP7f1u2cC68h6MPY6MRGDQ1NYXWkWM+Yf616\u002FolJSUCO3uH+LiHkRHhnhUq0soeQt5Fc+jAH2wpyclJ7AxD+r25cf2KfHPAWEZBEdCTpoR47\u002FHrG\u002FYF2v7zSybHLt37fucZ7V8yYe9jkRZ8NeNW8HV4xs4INWHbyMG9jh7el5yUSMoh25FgIJytnX35Ct6kInjAjElji76ZGXQ9MOR2OCyEBHAFPRylrOxTrXO3d3r0HNjtrT6whxIZDBw8Ererli3AZv8fu8lbZRycjhzcS0Zv1KQFlEKfD6RRRydnzOzsy9iXcSBhm2j80z\u002FjJ87o0Ln7zK+W2Nja+TVqWrV6zfKe3vX9GtMFP84uZdkH8G9tbQP+0+1tPAC\u002FRs3ItR6eXr8dPD973jJmS+JnDt9v+nXj9n0+VXy5z+kuoygRMCyKkU6bY\u002F534KjUhHwmMCLfL5nQamhkwtr3GTC0ok9Vn6q+LA9wcXVjjX1r1LGytmFF27bvQiZjpXds3XDqxBG3ch5Qlr7s5tNnf9v\u002F3WF93nrDq6KPoAtM5VwLMxo0arp187pPJ4z4bPKYDd8vp0QG9Rq8jttuPfooTU2he2Ji\u002FJP8lxYTEwWNcKsNBkLJzUNpbWN7904IxnCXKsjNVf+cK7t\u002F97f7iZOAq1u5wCsXO3Z+y9bekduMBIkZwwEE8OvOrejZLri7li6cs3vnTwEXzkbcCyOnsgmQnrkhudWxlFGUCOhJUzJBbt4j7QFych9rK9E4OrlQslHu+\u002F0XSIDAiTMiPAwlgAEP7keQllh+qmymHDoRGjdt7deoGQcG17LlyENoSHikwzlfTN62ZZ2trf2HE6eDBaMHYQAAEABJREFUTl16kO0QAAa4dXBw5uSAPU0qlfpfM+vUtQeMYQj4LfinyRJOI3jj5uHoaWamQqAvWZ8SiOSNwDwP7f89K5OWDM4P1wIvmatU3IfWNnacSjGQoFAqhdy8VTtHJ+d3er\u002FbvtOb1WrU6j9ouG\u002FNOqCcuycxfE3+r2gR0JOmrHH96m4J\u002F\u002FtLJnV8XCy0fjL6UV4Om\u002F7Xs6dcCTjfvFU7+AcJOJhWr1G7U5e3mSRPFZSgVp0GjRq3gJHYUBWAIrwEaNCoac3aDYQGs40\u002F7+vavTdV6Ai9ePzv1KUHMiAjsjXTBDIzMijxlp2djXDR\u002FwzpnCry4gWzeSDjPIAMqlSr+cOaZRw8SIFHDu1Ta6rW8K1RBwGQvHlI4hmOu8tMpSJlmpqpf9cKxpNouUAjIyM8cxgVQIb3dARMCUIHXb9C+lSpzKn+8vOmCl6VpKGxeVnxHOetJ02ZYeeWvs1rucNUgVpeDv26\u002FM8\u002FooANINmQRXr3H7Jpx59QigcOTqIkJJrygYdxnrhV5hasIo\u002F\u002F2EACHkHYLoeO+BBZ2JPSEMzMVGSj0JDgMcP78fji16gZB1l4AxclimAGZSEHD\u002FjB1wMZl8MAOZWjZ9fuvT4Y1i8i\u002FC73G2a8joBq8LLh6819qlSHym7lynNj8MRDa0R42MSps1b\u002FuJMbjLsIMzVq\u002Fk1iLpDz6OSPRvAqgyF+2b65b4\u002F24hEQ0jNDTqVhd0J5YwXLecmFhyc+\u002Fx4aWcZTI6AnTaGIhUoxbXibGUObD+1a+6M+Ded82NHZXk0dzSExMzE2mjF7Iac0OEqV5Yc6vFxk\u002FxWW8BLe8IAyetzkgYNHcQDlIZ3cRk4ivZmamc1dsNLsCSmFPcZCOH\u002F2L15nvvf+mCHDPyQ1Tho\u002FbEDPjpCggndlOM0zECSDGRxzJ382F29vvt134tihcBpqenn7zJm\u002FnBdkwhUZEYEnPJ7q4BNThfSjhvY6\u002FddRZt6py9vcBuR1bHB462YQ4L0BM0e5cunXHKynzfxm3ITPsJw7f8X2PUc5E3MA5XDAqZRXXcwEe47XZ0+f4MJRnjl1jGjgUEZRIqAnTXEtotysfsV+net0alFdqdDxD5dhJoAxQCbh1arbaM3GXwa8NxIyWVvbTp+lfiRn8WjFBmXX7r2\u002F37QbZkCXfgOHSxylibRao1Y9zEB9vyZwgjMAPjm\u002FfrtsPQlv0rQ5wp59fNjoiT16DsQPznkP0LJ1h8UrN747ZDQD0QU9ffEDoD59Bw8bx3DcVAyBE24PpkFfjLGhZOaMgk8wZvwUJiOmRJe27brAfmxwjlumQSvz567LB24qNHjAUkYRI6A\u002FTcUArB+PTZRAaJ5akl9ZPxZVdIEQdBGyENAANICFp0QPENAjSEADqFLikFYEgAZw54juaAQ0DYQGMwGaMAaiSisagCA0lMycUbAB6EUrJU1Cg4BeAD0C+oKAsYwiRuBZaVrEYfKZsX5AKCVBVCnRAARtFKTHkiaAICFfFb22BqWAdhMaIFqlUlMjZFFKBpJQkF4ykIWiR+DfoWnR5ydbvmwRKJX5yjQtlbDKTks2AjJNSzaesrdSiYBM01IJq+y0ZCMg07Rk4yl7K5UIPCea8h4H6LwC9AUBe51N6CVggEwJEGS8khF4HjSFQHw2BEQQWRNo+NSkE9hjSZmvFQ16OgIEUeV7khBQyngBI\u002FCMU3pWmkIUgYLmQSsEGjOs35wvJi1dOIevmp9NHjPpo+GUixfMTkpKWLn0G7Bu1RJNoDl+5E8+RVLyhXPGp+PAV7OmDOn35ludmkJc3AIE3DL0ti0\u002F3Ai6ioASIMh4lSLwTDSFEKnp2bfCk6Pi0pGBdmh4y83X7R69BlStXtPRyZmvmoOHjbWxsf1w4vTQW8EODs5+rzdTKJTGJiaaQNOgUVM+Rbbr2I3P\u002FdY2tu+PHP9mjz5ly7nPW7SGj1i4ZawN61b8dewQjD92aP+61UsQuAF27discybYy3hJI\u002FBMNN3y+4Uu434cNnNbn8mbF288npX99y+pSbGALuTLwEsXAi6c\u002FW3Xz6dOHNn\u002Fx64tG9ZAzXOnT0A+E8PcwMsXXd3UP07aum1HCUHXriQnJZJNceVWrjyc3rNrW98e7T+d\u002FlXNJz\u002FRB49JzA9jo4+fu\u002FnlvOXNW7eDxwjfLForfy4naK8Y9KQp\u002FPvrQujq3QG2\u002F\u002FySya7jNzf\u002FdjFfdB49ekS+JJX6VPWt4F3Ju1IVDgAt23RQqcwfREZAvpxHxlZW1jHRUYFXLq5cNj8mJgo6HjrwR5+BQx2dXE6eODR35uSvZ0\u002FhPKAyt6jv1\u002FjLzz+huuCrGZcDzt26GVTBq9KaFd+uXbkQ0tMRGSz4egYMZob5JiNXX94I6ElTLvi3Y8FwFEEA+cDZAv8Rs6TEhOzs7NycHDMz1eYfV29avyo+7uHNf36V2a9R07u3Q2xs7TC7HKD+Q8\u002FRUZGcNWvUqvfukNF9BgwF7h6e7Tp2\u002FXzOIsrfdv9sYWnVvFW79p3ehPQtWrf\u002FZvHa3v2HIIOu3XtV8K4sZiWXr0YE9KQpaTK3OL9kQu6Mi42JiYm6FnipTr2GpFU2emeXsgQxOTlpyYIv16xYRGpMTIhPSownv2ZmZNAKpykB+z4nBFMzM06lG35Y+cnU2V7ePuTpsLuh8+dOX7ty0XeLv6IEsz6bgE8zjZ9PpSrjBY1AkaelJ03ZUn0rOif87y+ZVPYoY6H1SybMhOfx2nX9eBKqUtWX56THjx+H3Ay6fvXykYN7U1KS0tNSP578RcfO3bE0MDCws3egBEpTUzTcDwABZGVmclod9\u002FE0nquys7PQwP5WbTvOmL1wyufzAUKVajUS4uNokvEqRUBPmhKCt9vXrlfJCaYKONuqhvVsgj4feFo\u002F\u002FdfRmrXrkxHJi5V9qvXs+x7ZlJza9a3eSYkJ7PIenl70cnF1cy9fAYESIOgETiTiYnA75OaVS\u002F5BVwMAAgkbpYxXLAJ60hSikDhnjmn\u002FUZ+G3ZpVGtq19qrpPbR\u002FyYSkSyqFf3Br7cqFq5YtcCvnYWlpbW1twybOrh33MKbrW72srW0z0tN5GxDgf7Z6jdqUYPeOLVlPXh3ERD8YNbTXvNlTcUL0GZpSwt07IcePHpBwK\u002Fi6icav2EtmsvBSR0BPmnLN0EWpMOnUovqHA5r261wH1qJBrwk0nCY\u002F\u002FOQLlO\u002F0GbRm4y9VqtUkvyI3fL05QjXf2r36Dqb160Wrp37+zcQps0WJMGT4hybGRnjgkX\u002FGlwu\u002F3\u002FRr2\u002FZdxF6PPaB7u47dvvp21fiJMyRs3L5Pfn4iOK8Y9KcpgYBDICf3MUBAow30sJmSxxooi4GQqSIIoKQJCuYDegFaRSoVVVHSFydAsxdVQJOwkctXIwLPRNMihkCQhhKILghAyKLMVxVKqaQVSFVJQAmkKgJVgCDjpY2Ajok\u002FD5rqGFZWyREoTgRkmhYnWrLtvxQBmab\u002FUuDlYYsTAZmmxYmWbPsvRUCm6b8UeHnY4kTg+dGUV\u002F1MjFICVU0IvaamxGWGkHxqypJSFl7MCBi+9lqpT0wQIiMjnZF4W4TApylAVQI26KMe3EeQlCUr4Jkh8KlQKJHFBJABVfQyXtgIPGs2ZYEFCrpCWo2NTZYunLP\u002Fj12\u002F\u002FvLTj99\u002FN2ZYvw3rVhw7vD8rK5NWOlLyXfSTD98fNaT32dPHS4M3DMEdwtBfz56yfev6a4EBE8cOZVbIG9evgLIYMBMZL2YEnommLG1qenZETBolMsh3kWhIYAu+nrHvt518HEpKTMDgfkSY+kf1MjMgblZ2DqSEJdMnf\u002FDm2303\u002F3Jo84+r4Q2Uoi\u002FGJYgN65Y3btaKr1mZmRkR4WHIOGdKjRq3EH8\u002FmqqMFzMC+tMUGv1+9Or7n28f++X2gZ9uWbfzLJxDqXmdarYZmTRr0baeX2Ofqr6iyczMPDk5KTMjw8XVja\u002F2B\u002Fb\u002F2vetN9LTUrOzso4e\u002FL1lmw6rli0YN3IAaTWfN9Fd77JF6\u002FYenl42tnZ42P7Tj6ZmZu4entY2tkolYv6\u002FzIqNjBcnAnrSFAKdvBg6f\u002FOZrCz1P5\u002FA9WzYF7jzwBWEfFAqTGrVaVDGwen0yaOPH6v\u002FMn+X7j3JplCjRq16Qdcuh90J\u002FX7Tr5269HgQGQF7zMxUc+Yv\u002F2jS54kJ8bA8n7dnqXqU96rgValipSq+NeqYqVROzq7IQPnkB1ufxbPct7QjoCdNmdbuw9dtVep\u002FBQ8ZIO85foOEipwP7Pts+ijJZIAEZmpm9vPm9Wiq+dauUq3G5YDzyBIgaMCFsw0aNeVmkJTPIuCHOSxeMHvLhjV7dm0D8XEPjxzcu+GHlcjffv05R1VsnmUIuW+pRqBAmhY+KnmuoF8y0bneZmbmWZn8l8G5ECCTz8QQHBY5m7qV8+AMYO\u002FgiAClzMxUJXheZLY4bN22o9\u002FrzQQGDx\u002FL6SIuNqZ8BW8E+Wf\u002FxFq8sKWeNDUxNij6L5lw8Qql0r18BfEPfVAiwxv0wMvb5+7tEAQOr46OzjVrNzhz6rjbk5+ehl7oSwo5OTkcMDavXx0dFSmQmpoSEx3FU1RJDSH7KaUI6EnTvEcGb7evXcvLIeHJr0NROtuqBvdorHOWPKM0atJi7YpF7LPB1wN\u002F2b556YI5XhUro4eIsbFRZDj\u002Fc6cS4uMSE+NDQ4JtbGxd3dxTUpJ0JmadQzxVyUAckYcM\u002F7BJ89ZQs9\u002FA4aBm7Xpdu\u002Ffq0XMg9wwGT3UiG\u002FxbEdCTpiyqhUrxxQcd+rf3rVHJpVuzSgsmdnNzNEef70rQ8CYo8n54m3b\u002FGfvxtMHDxn0ydfbbfQYmJibwDjUm+sFXs6bs\u002F2N3aMiNnzZ9z6l0+ZJ56elpKHfv3JLP1TNWmUlubk7\u002FQSPY\u002FUNDgj+dMOLPvb9yq6Ck6Rmdy91LNQJ60pQ5sbQwdUiPBl+MbvvhgKbavwiFDSAjtuvYbfqsBWQyklZ2dpatrT2Z7Mt533V9qzcH028WrQVfzltO+d2arZRCxoYh8FCCEA55bnN0chk8bOy6zb8iCGUJjiK7KvEI6E9TpsIC5zz5DRNKZDTaQA8XBUGRMaCErNAXvgqZqk5gXBpgUObD+ylQGv5lnyUegWLSVK\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\u002FJ6qyCr9wBDCNDjkBxIwBzBH+KSFDBvWLQVHSghK\u002FcDQwjQ45AcSMAc+APLCoW9KFpsQaQjeUIPHsEZJo+ewxlD6UeAZmmpR5ieYBnj8D\u002FAQAA\u002F\u002F+ObEURAAAABklEQVQDALgjCxXahsiCAAAAAElFTkSuQmCC\"\u002F loading=\"eager\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fkigyobengo.com\u002Fmedia\u002Fuseful\u002F3884.html\" target=\"_blank\">出典：労働基準法とは？法律の内容、ルールについてわかりやすく解説\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">定められた雇用形態に該当する従業員が含まれます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の申請をするには、一定の要件を満たさなければなりません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に従業員数の要件をクリアすることが求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">この従業員数の定義には、正社員だけでなくアルバイトや契約社員も含まれるため、企業側は正確な従業員数の把握が必要です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>これから\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金における従業員数の定義や、適切な申請のポイントについて説明していきます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fportal.monodukuri-hojo.jp\u002F\" target=\"_blank\">参考：【公式】ものづくり補助金総合サイト\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金における従業員数の定義\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cimg class=\"ql-image\" 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WEAAJEoxUkHMHKf4fsm0m+fS7pHQ9xSqS5KRlQplO0ix2DIYoE9PdDMGjlmp3lhBM9+wTSARrKXdTg8XFwjV\u002Fo9RGP0juQ0eJeOIQWgmZdINCOa4MKfpAcfrxGgV4tE6dItMmPEWA7pIR8zyRqpVRVY4Z7\u002FiryLA1BIOPDUoJHtBXgBMSEOqEJtRA1BFtpNPFQ+upOUWqTrKOCN4XkAX3BZSJWwN4Rqga2AA+0TYm6YsQ80xCuEOX0YkxEf7Y2aElaABuELgxCWKCFkKYUMDbl4aYUJYaN4YU3cPO2AiZwQrtB8APOIz0sgE60BQbVFADULrgUTrrA8+IjU4gBANU0RA2UpkaC7tKiP17ZPZNsX2X0NPIctOhD3AC7WKcENTOqhYkvH2BcNQM6IqRZmLEBODT24bZpnizwKmhJcAhMjFwSueOJLQQDRsufPkFCqEUD4aUnTFGGGPiPgy3osBnJHDKeyx2lKLwWc\u002FRqSaGJoOHNDqlgjFMMYIxUiUJGOBz3ENk0XNE+oofhKDIXi681sY36HRUUSAwgAbgvoASGFkIN2omYzVDlKaZppEAcHJmrvxvdHnWuT2kJWgAekA6fQxJqZH+Cj53lUaJRPuzTJo5BmIC+mMgNru32xy+VgQI6cUna0yMKMUdIWMasRUSaWiyYliIyyINUyZBCDghnLeZwE9GdvBa5G8lcrKZyYHfUeMpRztKAzYATnkDcFMAuZu1Cu6mnDOTht1Yp6XrUpj6slNjDZCDE6WjdmZUwTOypKl4uSzJI286Ew3CEGNhEJ5VT08pZnyyCmNEKdCZWSi6fKwAhLgg4cMUcgxoBB3YBwAAEABJREFUrPcs\u002F5RkTCHwkyFRJYZMRRJ2VrFzI+ETRQEYCnCiXoYc5K14kyRgogyud4g78CuueDFBAwA\u002F1I5bQ+QGyKv1ttHNUrkkwMeJr4srEzjjeD4ql3O73S0xZTQRV1Ww15GVgRNDOSgNcBAufIr4OfX5J7xcv2A5A+rB4zd3kZZ\u002F00cg5NgIJgscq1dgKZA63qCPOpkTmKBHIeyno5zUPU2wiaKKTFa6vAFMwkIH4arfYax6GO7+qOsNYCnGxQBufZ80nZrQHhQcKXtosTCGdW\u002FQhU1cBDZGgcNQFTGG+efoazQXpbBTCnyKqrJD53Gy\u002FSLS9C6BwWQU7hiiasl4SlmxaHzgh5rPCTI1nfsuvI+kjOeX1fG5fySoXdpqYoUgxImHNwBy3FBgaS1085ZoG1ISB74uLhH6w6B+7wEgufkAwbYkBijcPy1wol0wPg6i+SyBp4mYOGgpqaWYPvELZCoTAnFcecADVQcEIUfTGLJ1Gd9eE3xIMCQ5lghQivlkwQ382R38tJdIcsC3RwNw7uEnzsApazl36G6t+nhvOOi1dAeqHP00UJveZ+3uYZ\u002Fozl75EbHKnvhRnA9GKsAJSwLjgySf2g+fAJ9I8vMIlFT3FZVgAIMoJ\u002FtHAxk4w+HBtFC1gBBuzyWRHmBgynpCoBQEzdGr+UWf8kv2U6CG3x1QL05ZqBq6IsGQVj2N1Sb1GamXfuRB1BykB1yuQXpmp\u002FZpOQ7udTU20okfaydGJ7xZRhimQCZGKgMnU0CoWMVl+IRclSZdQZZupI8xjb6O4CIDqCAwUcHJqmZltleQL9b2giFlpSEEUEEp4525jxGcLCSMcPo46\u002FBTFlId5Pza\u002F2zqrNyvjtLBPh3FRRO6wQj6swc8XldVpYNfTp8ZwOjEYE2aRaa9Rpbuo7RgIzUyQFSgSW3pD\u002FmP8YGYcIyMT0GFJA0nI1aSKdeT86vJ8s1k\u002Fmt0j4clhYdoBkACTKJeiaDG1\u002FaOIUVRoeTiLm9tP5sCld0UpPuRVLvEEJJodTV\u002F\u002FS\u002F13RePlDO0AjE24A8GRE\u002FGJbQlJ1gass1\u002FoVY0\u002F0YKy0XPk9zz6Q+02EaSnEJyjmAAMUYDrWs+Vhv8lp+nKSDWd3Q2kcQMgt2ahc+QjO\u002FQ+4I8HwOnu6KxrYBMfoYiGeYXBFSfV0GWbZfr9hbfWbG\u002FsW4cLc1NA\u002FEf55tcyM\u002Fdxq\u002Fs4M+pgz9M+WkvJY87K9FKv\u002FnW1VSrbkjF\u002FIPzYEA0\u002FLr6w0W9LPF7zCPmtHEXk2WfkfFXkMQsutUp+bFgQOOvoqYP18dL0hy3Wlw7xDaYQs2p6kRUVFU7TLuB3hdYCgMnLKefbPtm\u002FhHyUzJxGUUyzC8IqMZCcTceJGKFRwjNYprX8YnI4QB8DluDmSp9qQVRsx1LwZQfvZoU3NDRNhwyVRr0K0YYAqonbgg1egArsSCNREGsF+Fd3iHUMAKNQjZCNyVEjh6wJZMxhZxXQx+4x\u002FClIuHf1SwcuhsA0ti\u002FgU8bcC8bXQUb9nyvvCpl\u002FrlnkS55TUIVQKlw7M3A6\u002FsoaU7l5Iuyh2YHi00dw8\u002F+G41iskoPhLq14HlfE2\u002F7fMyqzUmzeftQKmSpUjjYV4wMiEqXOsAEMROQBI6vvL3tgu\u002Ffceedz4DZsHFLQBx61M4eqhcWoxkZvBEKH0OhEkIKnyLn7vXa5tMPXsbq4oZVQgXZC+jrZpSj\u002F8BJQ217ip3jbNaoPwpMM7B\u002FWDnGxB5WtjiLMgo+sE45kvgdKTe\u002FQHATgElJFGDqHVR\u002Ff8GKo97eeJoiUOxAOQ5AiPZF15qTQ0sFSEIFXe5l591+621\u002FPlha9cp728Ccd9Gj73\u002F4WagSYmEZIYuB3NX1TRs2bjt6qIZ+ZoFl9Ht4Z69eJlsmGfo9VjZ9\u002FHDyf4O3pacQqwYAetuQdibYUSMoacgc2gAv4Rfup7+VpoZPqMU59eq1HzR9ycyX7HTu\u002Fd1zZaVV2Vn2FKsZBGZUXlJjm0yDsWEZmTg8TBL23KlhlNJM\u002FPsffjk695qf3vDMnLPuvPaGx4IoZTomwbQyPqYQ2GPEHnKAr5v\u002FIwKXFjRsDRm+5NLnPl553zuES4up1G4rH+wS7wXe9Pkkja4P0WmngU+NDjUgKnQMF94PMntoSqyp67DabVDtcPsYOZzec845DRIZybLIpLpYLAK5fN+9+ImZs4YA\u002F1k5Ka+\u002FsweIZSh1NtTpKiRcSUDmC+s\u002FufeBN0AbNpcSSKCGWa4FB0Km\u002FIIeVE6fioP\u002FWobUYiagoJ4ujv2WBFTzMlPF9SEDn+gODQofmhqKg17MFoF8HPFxvNPCd\u002Fj5Di\u002FflYyQmJNzsoeiAwDOK5fnM9r5+NrcDNFhQxLBYo9uE8qAJ+QSAuDTz11785PjpmQ2NjkgQhX2ZMvLb+0GD2Vmcikf0781YcMnh6795Qt3\u002Ff7DF9\u002FeAzrvokcBVxGlhRvpsw1YtmUnHlPJ5gTOZi09WvXl3uLSw+XgY8odogxwgkJERiSkB0whsTiOUEwCmW4z7w7sCaA33NSX5Z2eK9ZeUFbcDFq3bPotq08HZaSaPCc6xEfb\u002FS71F1BQAggYsKTRuRZ4Rn6OHYmrFQgEv+7qJz\u002FcuA\u002FMt0\u002F94NP7L0D5918+76MNX9977\u002FOEfkAFKTGSias5XApMbtp2GGYZzjkIJhpwJe4uWha2VUDgTNQ7wDEShaahiy645OZ5K365Zu0dCK+98Y7QdN0xPuTxPc5m9bi91CzHbpl1VznwFA2IEuL20t8LMctNYuiFdLeNn5jvqnvn8J4\u002FA5kOVxeIafBtTphZWF0C88tE4aEpgAEANZDaabGU1TgXXfYO6TJt2LgTaLTabXddMsNuo\u002FM0lH\u002FRgrEwpH96Zsv7H\u002F7nht\u002FtfOHfdYeKqkkCc08DpUQ8ergcpKdYzQhBcAEQwj8\u002FWtVJ2KQU8W5QouW62x7GsllebjrAjxA3l\u002FsfeZHDgnCspXFi25AP4ATUx89bN2vJj2GcKVAhNYiQ+IaoAE5dbwa72xIt7vF5We2H9qoOGxiWSChV5DHxJ7iU+dceOXbMfOHPX6utqsbkE1h6futxSREABmgBgF\u002Fe8u6\u002Fd7bf+mSdNWekyr6llEHB+PmxE9Kef+oSeM4A5\u002FQc\u002F9rpPPiWhq78HFPI5opyNVtRUCDqb2Xc0cPVr7+zB61FsYwA1EeeekdXNwpFSD89ig1PQUAA7\u002FseeQ5QR1Eo87Kf3udxBB87qopw+0P+wW5y4xeivMOlf1RhJIC6WlvdlSWuE5XgQQnp6QglAkqpOZXiEiPNUeEPM6GfGztp1IXfz0ds\u002F5a6h58qx4gHj0Xjmnp3VuH5ttF5j74pPnljTx6GpOsuGQLIgYmB3F1XXnrGH85x31vY+oPJrfOHt8N5rv72Fi45YNVZWdJakSn0uSWWqha2NDjSM7MwYYbZRwhQQQtmEKEempwgeNqE7G4LrlGXVjexvKsX5JYV17396WbJkDZ0xeA7sEIGUxinEAU+ie6nUjxe6\u002F5q3yFXyomUiSdWP9jV3NLS7q8dvbKynQNBjlTosGHBOy1Kcwpketvoe8kSVgXVx+5ZWFHuttstPG\u002FzeSlcBTGpWP\u002F7ll1bwQO3Ln8iUuubfasunwZJzJRgGTZ5WoqdQ8YOB7+4cPioieNDTCgSJHI2SWwEJn9U\u002Frgpw\u002F55cyEmzGvPKFg5a4Lb4QJoE616gTTJLt4LPq+nDUNd7lbHjt3F\u002F\u002FnDJZiH33vZgluvOP1IcfB7FPtbxClrjj0ZyvFCgfOMR4jSmacqPs3q09F\u002FfNH2dZn3eLP5yAm3L2v89sk3Vc24tNGcdbQjDQQ5IAqdQJcSmFMlSqU0iREM6UMPLXc4vJABh21tST86a8KoHGvqpJm2oXn\u002FfcnZsE4WH33WPCfTvHLZeBL+dB5yRp5VdnnHTJ8yfO65k1bdOGRkavKoPGUhySNQRmxkTVv\u002FzP3IggkzaMZ4OiO947aLuVjmovOyxVloE6F9nmi3Fn\u002F4B5w7m4pfu3LWOecVogoQUwADyiIOhAriLHpvDYqMAyUadxCl+Izl4sBOKtR37zo0vO7fcmGnh5oFAFUS6kTpLTfOhRVluXj\u002FqKHTzvEPmwQvN2v2vJmrLp06mQIYGL7ztnkxLRSxAmno5ycWLmmvq26tLqkrKR85lPrMVM7+U8aSxCGMJd4OkYl68PqWzBmHRoIyR4wESi9aufC+26+LadawNIOuiqEqydetbPWtfnTHg5+VXflC0WctGYVzZjA3R1KQUI1ccUXxBVHq38Z4eSsr6xU5Hpp31+SG71vbihRyOUSRRFGKQwTC3M\u002FjdXaKP\u002FgLrD7x5PZ5a9+997nS7974SVbBA\u002Fv2HIMQBVx9xUKl9YM0MiUMITbhIXUrBcOhD1+Geu2JOoSUkJQxg1hSKM\u002F+O46yY5TQTEsDeBJSR3OmNPqKHCH33aX8QYcohRAi2UPR1xWcmi++LF5xwYWHS2uRnReevgIjTUQlVEMYQrod7JBcAycSTxB1ezG2olyaMF+3uj3ksbjlDT8mTvoKZZ6djiR5acyWyiV0XiqPh\u002FFHK463tB3nOPGjJwyQr71fVlZSn59rZdERI4SZWEIs7hzgZx9B3z7NmHHvA284qorShw0xp2Q\u002F\u002F1YFSZtOkGobGdIWV21IVDsi3XcSskd3VuzH+nbSmOlEaKB2JvUUySpuajNhZWjClAnnrZy3aNFNx2vrli+cStgfZ5YmohKqWUr8hHEDUd4fkycmjQA58BZWXEvq3qBJFtLZIDz6QyPB\u002F8p2cf0jKJJtGASFAW7smOFYaHE4A8ZNkDNkCiwNjtcdX3f1k8ScSiN6\u002FkOnl3kTp24pcoA2m+bedc\u002F1KgUAn65GFblCZBKWr9ktzGImvA\u002F4TMjMAFDph4UI3TgB0ojuP8kqwpBuauIrjjc\u002Fd\u002FGoI6\u002F8+NunfjDOX\u002Flug\u002FmQg3u1wczK+\u002FFwP2OUIVqiFA22eLxAlG8Lru\u002FruoYYi2a7x2tlyi4+abnjD7aOF+k3NQXRBDN9GEhgg0FbK137CcZJxKUjP0ds5nvuOA+zUHkWBZ+Y4nv1H5\u002FTd1+0DKlixSghS17CFZevvv9f23\u002Fx1\u002FeeefYPcjnleT9p2afyC2s0TeWf99oAQmyubN1d1rT1DbasZXO8we1cvP\u002FTx\u002F\u002F4+L\u002FefIv6Fyo51URyqwiU\u002FqUxtSpj5PBEl83t\u002FMqd83Wj7+\u002FHTZIJlRaBFSUN+rUinG98QNStRA7OXIU4M7d9BbdpGLd5GLfnUu7gbxuObwU4oZnlP0iq75bwCQlxf0tDHf+Sc6ii6+d++9urfvqT0VgTUkklBHKbyUPoxzwJ6dJxFphkSvucgRJtiWTMGPqkUUAgHD1NpPWAwOkOrGmlh8ttw+756rX37cJTUHbuc7vlX2hd27f\u002FvPv+rbfevfHXd73M6V7alXxd1oK\u002FZ5z3TsYS0AfWKUzCQoUaE4rhYJ+I4jTjAqIxuLhZ56FTCLyqpndJxSOpx4pplJBZmQ2MoWHSGJJSQGZJjeQAABAASURBVLpKsn1NNCr7b2nV+CRCRHeX92n6mTNmj0jPzHr+qUvGTholq0eblT1jqK0kpPjFCbAQ0RGYE2CyHn7g7czAfonFtcPmepHm9JPJ41qwMwQX\u002FcHHi48UH4GxpfJo\u002F5KvKykWZRSApChjvpepMdmNAy8XPRAHEIU7hxPVQ7yPn3RzUNFCKpzUcMGQdrUepHIGTrOVfqHLQZIanqNCQpISxSmoYm2JpSKMZEgJWbBwZkX5Uagp6Nhx129uXbr5oweu\u002FOkqQr3iTIVCMCr5uvJF2mCyGqdn\u002FinlM6XzXrpstrm4c8Rw261P1q1\u002Fb2O6+c9SenZaCePH5FuffX4LwMyikUO5r6ulSU1o6NP2kqaeWiTlgcsMfojyTjiKui8QZ6ZfwaPApFkS0ifTAyE2W7r4y2I+N2Ff\u002FbGQCQ2\u002FnejbxBS6H\u002Fq5lefO5Tv+VHTAoSjE7eVG52GVyE3xiTSgFGEEkhaKom5y6rlteVrIofXk2AbSUsw7TxCfgwS8yo\u002FuLLvuzL8R+BpSYxLIsunULMOQPvtyibtVeS6SooL5sdY6UEAv3NIGUojUnqBkMHKDH6LRN1rk1xWGNP8nmFxJMhvXCdrlnEH8FfTnQAPbmFQhdcyoqguxDZPl3wVLC6JCrf8Ivq6fIwn+5HSLVtag3BbRkEoLRd42EhmEPmewTC2u8StS8QjZdyvZ8UNu8zxu0zDyDrf5f14\u002FcP\u002F9K09\u002Fl0j4xAiC259QsGic6PanpVre+2i3\u002FhkpifiXxVHkq6jEh5eLE0cHIxy8FHmkapw3P\u002FElgo4RVnMZ8JpMk\u002Fd5fqccl2YrSSjAutFKbtX1mVePT9gm36FRlB3J1zXxWLB1tnqxOCQnSLqaxHEvlgYwi1zYAeiVFoqiOrHAcFgBSsGIlfRWhfuGRH6SnVJCO4HhE10Ezz+5gLr9zpLlE3ej8WmjhsOQXnvTvzpqQ1uuLF13XMvLTU7UXcTAVkQ3D+wTiNJ6DxtNUbRCkjEmcleRBEJMYyZ7Hsy0uoBSGNIt5Or3uTdJciF9xTq5ICQLgNr5zUrPqqusS0PkuiNVaRPWPL525g8WygmSL+ptyjIARaVIiLN9S7DsrhTZTproE4vQjULjniEBnz9EE6MGlhOdgJuUs4T+8hpWjEbuf\u002F+R9L88dHF5tRuGdN3Nr+oxpN18Mh4mVLofhbRsEEbQ2QPrrGJrrfQcWWzZMCPFZAo+rXP7OtfoFbY32IJQFTnjqc73Xml\u002Fj6RfiBVdaj1YuZigQhk8NxJBN2hDY\u002FLERTNn\u002FHClnCAJX94kWobUnCzW2yWYr9C3asQk6aDvpRZScCFJEx9nF7PCbDJwIg5wYlou3QNNZEbi7TMS\u002FvF\u002Fv1+IxE8\u002Frd6yoyTq0q6mH4sitIlLjhcTij4Y5BDFGcZMwGeoHzix83oA9fqRv8vyH0RpzdbCp2pvf9W1pdV5PkWpUzAjyYWwsRVT3oWCJmlMR2udgkutkW1\u002Fawr7eEowPTHk4QQq9\u002FNEsirOY1RCJOgIsW4FvNPCz3yWGlIMEwZOmE0UhVOWgxMSpCYXULe\u002F\u002FImrx90OXxd7MB+8sS36oit8FmTXoOkZZvUU6WTVkweVFH0\u002FqM5HeTLC89lKYbQ4d+TpEBWMP5iOprfW2pZizgmjCr93mrXLa5vvSnwAWNiQ+A6sa\u002F74RXmpfEhGPRET\u002F58m4dk6DeV97QHzKFdQoNQUKIGt5WIPxqW+IFRRUb99+x4iPFsvL0+FR5lmO0kZT8bcRAA\u002FgBPOQjg4MYLQOUhlRQjM6WM72tq9Y7mtfPM3BLc8lhR7KH2fQZ6VS0uSRwc9jw4e9OcYywliPMGElt9NsEaCfAycwrAjCDHn9BRP9F9\u002FVULeDMsd2LvfV9r6\u002F8q21HjnYMo6PVfjlo9yIlHS\u002FhaNrXkhl5CqNijlKLUF3llB44FPQjZs3sNxa9dddsedv34YdO01t80tvJLjzszP\u002F8U1P6NvvQhlawfYCOWzWTKfs5ruM8FswplX2Gb0D9DL9ALhtoOT39qSgOnodWf8DUvBAbHmUdNUEiJ9nyGYOZ5moeysDYiyfgiG1IQCnxh8cuMgpcOSuAkBubZ7HZ\u002Fcs9WTN4H+jO\u002FFc1MllRgYE\u002F9xnRr8QougOiY1+yyhNCFDzOERJqJCJDk9b\u002Fs2\u002F0uvNYA2bDJ1tudOnbZk6rSJR6u4o0faiIBkQTEsAD69smUqWzr1dRVaGDga\u002FfOzv8yE7kc3f4B1NX7uNvCRyGL2lxeXbfq3KoUvJnF2WcMilTt40tDTg+dkenomzITW302f74PNVBQHcDJLEpDf\u002For14otXI9Z0ZE+iBagFGyP5uc8DHweJkJPqaK0SAaVY42VzM2\u002FgtewES1OHyWrhMSeUSCofs8SX3typ\u002Fo64KZ2AzAkELq6UwdUqsZTBkMH9K8x40qSukv95\u002FbtFBxwb7z00edkv+KWd9KfNIs42MVn94PnXtjz57I71f1fQq7f9McUdUnW8ubi0S7GxwA5GKPZA2d8p01VCF2wRImI9rfE4oQ8tuMV3ryFjNHr+dYx59u+vMSa20MTvb7frzEI1TWqGFPldvq\u002F+9iB9W90fHNBHiqvgaiJRlXbs86rITeKElj3rJylwVY9KPH3ECuDUuH+1un6+pnDye28vXnTZs3z+TwjACQpmVuGw5F5T25Ad+CWOFKtZolF56btLy6Q1Yc5mJexOpFLMYBbhljiYT0+6wDpPksubT4bcREY\u002Fw0\u002FZxhfWkTMOPFe8du49Cy746y8PVk8nst5q9f181bwpKPbjN0PXliDSIrMSY+pLQWrZX6myqolxj+UPb\u002Fvw+M6NG3+\u002FlipgaZceSEdzgnBUCWBX9+05Rj94Lfm6ACdI0OUDU1Aa48yko5S+Ios9DlhODc+WzlQxTU0uxPrZaStWXHjuBdQIRwMnLR\u002F\u002FXl9ZaRWO4WS12w58G3h0GVNQqyVcJx4kskEXD6cb+Rx5H2+bx095gFqAIXOI8NbIsWPHs4ea2x2u7z07M4hSYThOTKo17X+VfcijtDI4CYxciZSKvRZhKUgSRGGgH65Rc\u002FCbon+\u002F1eHgzWl5hFiJLZvA9TWnbt55GFAM12cSLLcKv7aWRt3aADiRFIJPxAnhKp4gqWPEFV0S+hfq+dNfNCYkYehoEssquqPJ4RDeVQgtWox9vesreMKIxN8UFCctkkk8DtIDu8AxnBzu\u002FXIixO3uZNmHZadIKG11zIKwpt79xIdFyUmJqcmJxUdjfPfSxB\u002FQ7eWiLhDdmzEp7XDxhg1IGjZ52pSVK4M\u002FWuHnjh0zQ65Fbi9X3uhQpCrxyUxo09N0KVtStZ5GgEy29QLLKckJ6fIOef+ro7F9JMVi3ne8xp6sbh7h8W7adhg1xOcUFCfOaJBDlCT29ATrG0+wnkIooZRLGWe3JTz4ySHgE3KQyg8ZQiojzuqTxShLF4HoUe+\u002FYHKVy79nX3rt8LnnAp+jJi8QCzLx1Y3O+mZldWJq4ODzpZHEIDaU+BTUuKrniYmuV1NYdpW0tp\u002Fd5ppPXyeAEx3Wr3bu8xuf3OhxxbZsdqikTKhKPWiq78BkNT6noFKPhPW0lDI4mB4vMLR1WiQcoksYSjd+8elvX\u002Fpq1\u002F4geo8UlyNVP9FnhvRrBzTfOZZKTCGGlMvKXLBq7aiC2UETCoOmePg+kF06YrG3vlP0Dog5QRWfVLn1AwpImM2M72B+jqnm29vauQtn\u002F+yJGY1tBXCrqQ77N5Hysl2OJiyssbiuED5OVVkd5pwRtEsPx9axEYoaoEmDHaJE+OwV6c0\u002FoPT3G4d9WeGWoAumNPB7B5o1ydeKTLz+hSJ5gV83wjYqDancGDLl4x0JACHjo4TAp\u002FCutooaZuZzt\u002FCFdfzig\u002Fy0P2F+nrVkjXfkafD9n\u002F0odcjlQw4enS5HaWNDMiGWqlr2+KFKeaqiotIaOLSqSRDCB\u002F764GEw8UymwX\u002FyPfZ1w7sImFQId++LdLOnXq48g58TvFa5SC8fbkjDc2IhNMKOi6RPH8HVwidTMtvpmllgcs7ZrFg8I8Rqz\u002FKDpvwibdvX8yWUljQFPu+C1VeWPVoIJ7bogPi5BlVdq92G3SPVpPgRxgFE4evqHjRRL7yz07Ni6Wmpas+4dLUGtyWV5YSaULrJqdTQG6eG1M9F1m7pCE4ytTS9XiuxpmmlBuXAZzASXDyDDChdco\u002FlhQ3jKUoTSHUTZqgQx0Aeh7uyOthpHW5fbu5IRX6YWYUk3qJxAFFCevfdpQlTRn\u002F\u002FgjOAVRL6V9kKLzRUpBHrnpcrFUYRHjojlZIY858vQky6w+G98Kw8hCy1J6F88Wx8Xi5QetXjwyhKCfm8SO9jGGIDLGaFVwyP9\u002F\u002Fu+7kctJBs2bJH1I\u002FXQ1xAlC4JdteQtrUGnqoThki705M\u002FJnf5wqlgiOwP+y501qRml7hk5aM83fZyWYVREb5vj\u002FhLE0wfu6DXXXNa1DVepqwzdDS5L1q5ECFDKXfhok\u002F3KB6xj14SegyzTaYHE3rJd8+cMGtyVk4Kk7CwprLV5WFsnIbxAVFCenHve8bwUROmTJiQN4SE\u002FjlahJ\u002FNNNvpszWBJOUslJBap8ZzQoEsUY8U4RF83S6THI0wnouXjR47aZyzVXmn6IZzgfXtQPPcE6bkMx4oFQjnJVSh+9EF9Jg1MGVwO1znCL+Gds7iiYArKxlhxhB73THlz+pArosGhVK8QBQXC6sdCHtO9qF0Chfu65aXH8Uugli+OQBU+SwUaSb+SGsv9HmtKxGFqRA2RVsccjlM6KWXziGJQ6ZOC3NEOROXjgUhs1w\u002FMl9TK31P2DOpYNyovOEK\u002FdEjRygkWlH01de7vpJSayo7Cxeehujys5cArmAYwcx+sf1Lxsdn2AvDZcB0nNXSc5TOmZGPsYWlSIWvizXePQcqIZf3Bpc1lAhPEcqFvcI3dWmuzVRVtst3XNxernDuJFSqNR2Ff0Ef39E3Eag5Xm\u002FPgrVEeV54E9lZCthbkKCfiktbMNtk+kvPLKDzEUIWFS5UPBLodse1pxtPEMVYsFpifbAemSTCEtHU8aNo1OsbPzFf4eseqWyQP55KDRRULSn0F8qsw4nJhlhvUVaC4FSrFVdeUS0Xz1wwhv1aRE7eMLk8hIc5tdv0ALUs+IRGMrwJLMBiOiorKjURPSyLa7G0rkRTWeABeni2WCdnymPysmE5GY\u002FQardt37oDTNxSnEGUEM5u6wlKsZwrmcpwX9fRJDqZIj5J4I8z0afbKVDTJ6THvKwSKCV4HJmsduFMiSRhRE01L22KYiK6esVoli13bBacXsarh5wJnYOWczZmJ1W12pl05qypUE5LD1namTlrfOS+RckAJ6qAwayobJSsJTxbdCwrGUlLl84GaFkUZra4tIXx8RmqXelTuCd6pWkYWxgr3SgKq7hYzpUyKnxdyPcdr8EYpUMQkXDiTMSSMjJjCOnZH\u002F0NBRJ4fA+whC8N8NtGYsKJ8V1fGfwpRKwbrVkjfsJv2sTxcHp11Wykddx7AAAO50lEQVS14BQoAatKB9iJEmA5YT\u002FBpCUJ60PgCGFCzAKEmCywmNHbIjKtFrSQpdXWVkvWEliFf8vkCFeumAPQgmG05bP9jInPMB4hSq+0tZvzUkzARG82zNfFvgucTOCflh\u002Fx\u002F4E5sTm90zPMIFbk8hx+1Sg3fYlMgiV8aYCfJROy+ZDHbrewWH6ulXm5iKali0Lwegm9ZLdRrKYlAWaS+4Dss6flIczJHopQotzhgfOSwZJ2iNUiIVNSRl9JPBipneCxEIVQIizqVlTE76JuvEIU199KbQWMHlj9hAmYXFnh62IXQZ4agQdKfzQ2AcADRVD7cctHdyTuXzcuAYQsoBWjk2CKKclgKS\u002Fhy42lLAov98or5jEeITCQkxnD4i2yBAl1WS3uBCAwURCKOy7Cvov0aou7cMl8IvSqFiyFvGJwpLgK80wWmTFjLGNYOPv02bCrjEcIYwuTCyY+KY4hKlxwDCb4YDqBypZzhXxC4PUpfN2vZbsIgkakYFqmGcADAXgrs6kDKdee2lLym\u002FLnR7fUWuzpcnlkXm5tMPNcsGCCXH\u002FG7BHyaKy8bH+S7riEZfdYrQzAYSlqAunJPkw7pbUipmhLJArQKkwuU4uTMN4hSi8zZ9ID1OByLs0j\u002FFvME2ZNltZ1se9SfdwlJMQcLE31ApA3HXv1qpKXrzSVPzDTu6plKyslIT0GiCJLssyhnbdgKiQSTc1NgmmVojoZNTXvyJG5kCswKZ+oIzUy7dhdjKUg6GDaGVwrQlygZfMLAF2BJdb4fpjegCgbBgSTJQrUdDuMKuZdqnaVjSSkUoKmHY4fWXPJMqCXCH9034Xv\u002FoKtze0cnujKSzcT6dcfCJagw749TzT\u002FKivr2aYooHjNjwpgjuSqc+eGGFV5Uqw8tkaQRcCktGnphIMKoR5yeQiQyTTh0wrlsJgYTptVIClAVF1bgTA+yRSfpx3prDkTnVDZ6TIJmLTAvoK4nGu1QEgpUMSZy5chKRAjFZWBd7IkkQ6GS0uWtJRmEzVKadGY40fr2I4LvNzZZ0xRqA8fOwxyhVB\u002FtLYWO64W6I+bMht3NDChNExxRwhNDYnBZwYyJVE4trHAKynA2BaXxu++iwFRaZxEZ5h3p9DDMozk6yJJGMc4xkhys5nZ\u002FV2ZnTuPsIqbG32rLlrCeCnMy8vRu+8i5QljsLkyeby41yp0CN13gfD8C2P4VTj0EhaBWNlZOSnh2EavQs4UEO7bF\u002FgUICJxRgZEY7jgGDeq2pKvm5qc2M2FDZhuoWgzZp4BHgIaxUE3FVWL+6UXfj8\u002FfNwPG5HD3GDd5YUoSqfGdlxC0ghZcFoMdxb5J4skwCsKVDxPL18JU2gOvqj8jAyIynsjEo\u002FlXK1kua+rf99FtbTEzBy5XBGVJ6ny7DU0TER\u002FsmpGuAJAO0LaugxP1iXBmq244wJ1YJ4QNhd1T5w+CxKdJH2yCGtCC+fQR4jDM2ILRz4dheEN14kHiQFRXVcZC0Li07lq6rCuw7Lpo3BY1P1k6y41Fb0yV6KwOBQwpGJUX26swVSU011KhPPPmK6aaVxBDgCsmqRb6JEeLQDmA7k88yZPDPDRj9KOC0A4epz6w8OoRZqOwiuWbHj00geXhgFRvdeTLedqaV91+bmAMVJlr2shFgMxn9YS2AVVRPUUhDWYZGHHZdp0M+4aqlnOWCS+5KmaGlkYeONE3HEJKDOAOSfMmhyQRD9KOy5QBRQRhlPhwtNaGsRnnpEaqB1sfJEBUV3XG2u24RsD8pySr1vX2AFrJk+KiVcs5yqikYuqFHZcYCSvuFxz5Sb6w\u002FTadVQeLhISPYJ\u002FK7CEjJuSj7WimbMWiXF9h6Z68VsWsJPCmpNaNs50\u002FoVz4QkjzUq3RkO+9gJhnJABUb0XWnMkCQXAaknrurBmgkwe6OW5Hizn1pygP1pR3+xbee48rfqmTRyvlRRV7vGynaGQzZVRwzF5ph9JiZpdUlDcwuSAl3QY8\u002F0LzmAMwuifQYXSYCQDovSqYtB8foDO4mgk9H98bhY8WCzVAoShKcqYtK7b7YUN6twGZqFsoSgmxFYfbcKmKNZsZ8zUfNAvLd2C\u002FRhsvWSkZypPIFpc+LaYZ+mZIfgfNRILuS3TZhVEyx1Ml9\u002FC8nLTZRPaoA7jpp02FpNV8Nga7fYMAtkHNBkQpZfvy8PuopL2umbKq\u002F4PG0I\u002FhqKaJAmZrwswS5IYGN7va21lsJTn4pulD5HIxep8fWVdW7v3mh9FQgtMVmZ2Nx+m\u002F9N\u002Frel461eb\u002FnqLvPpzF4+89pyFiwoXyoWR+Vr6CISokpur\u002FCqnmCAcZp8+u6ZS\u002FIpnWeD9byEljgIDovRiH6uot3Gdn26vphHZP6zrngOVx2vr7vzNFTKxOgszu+Y7c0qP1JSHfvdAXTtU6t+zqaiBvFYStOQfVtCXp\u002Fnyb0IVI8WmnJ7V3PjF9TeviqAEk\u002FWbXy91tlZ2OGL7cQe+6QRfsgONPJHIyctfV5Dx8M\u002FPzksN+RkLuQL4yg7\u002Fx1WdhPcTN33OARJGmGfmDqcPUVI5khhBjREhaO3pC8U7DsUq5CxnPIVxDVEgECRd7k4P39hKIGG0\u002FsW3kqyLv\u002FiyuKbyOCaiSFIQrK6ckDp93gIsQv5o3e\u002FXXXaHPCkCj1zr73\u002Fo+tueebes89zvXCRpzl+++uq3a\u002F7y4j\u002F2ffAZ2gM5NCPQnb9++MorHsG5wE5CP5yQxGjx4tGEVC1adONzT7\u002FNJPIwPCMk61986\u002FQZP\u002FjZ05+gkUkpEyABVVTUo+Xr39u49BevV7YLuHV7eYeLUpvLfaJVomdKPJ\u002FXc+769iPFR9DORYsubmmo2fvNN2XFex7+zc1UrdXhlqi+HZqUTrTyba7rLr9o7zelpZXV46YMg1De1Gj8IEkf5BDFSMKwxviurifh1NBKQEgdMQZrHvSK1lYcg4SRt5N75c0\u002FvPf2o3u\u002F\u002FdCcnNPpIQrq8hI5IXXFOUv2fvsmcp295PSS\u002FXT9U64QzqPKjzdt3XCw5dLf3ver229GCZIOkp548oFpl9z2xLsfvfM+fesFqark9ZOivUX5+WOf\u002FfPNqL3VQU+KnYI8lE5\u002F9ITZaCGUjx07vmVLkSRnjDwLeJR2+OCxqrK6\u002F3v1qUdee4s1EnLQr+94tKrLnrHsmve++Rz9s2\u002FvsX2H6veXNoM8st9HO+oNfgmtvrMTE9qfXf2DO2676uVXHmkv+yrBbsWZRiB7BrLXOZoayor32YZNBcIB6Qj6gy9pkEMUnlJ2OhmWSYaka5LFRLJ9dC0UV7fRnJWUSBIslL6\u002F7mJAburMqUNHa66+IIucACEon3nWkot+eHHB9KnAmzw1nIcClAFFKCOvXAFJkED+v3\u002F8A3QQlacqeKihtSDUjiTWfhbidOTE+mHVRUuuvu7iu+65funSqUyCUFJjGVmI0lDm9TddjyrA43bA5AjRbMjRRSzjyDEjGE3Pz0y0WROtFuiDDso+Vjhn\u002FLinH74HdN9vblh7\u002Foqo+ATUoeaqK\u002Frii9cB6RfWP3bB986yDo3t7Ty0YUDTIIeodG2AVTlBfvctzz7x2Htff1UEDE+cLIKQYRWQBkGe5TsBAp+bQ3QSlCXSkwXKqAihqjLkEVJZFuiAoAYCoyAI5SR1AnqAkSSR1BQlIIokhAqCUJW4NBuossV5vNMDOHUGfkbDmpNqTbdzVotEiKoQ1EBD05EXhKIQFhbOXrf2oisuXw2GNTt+wniBqOKKYlx++FnJ\u002F\u002F5+y3kXrS9c+aSU+nWZd+M2cdEICyRccZGUZDAx9cBTD7+Tn\u002F87zFeDubCfZLXQ9\u002Fgih1ADBbPFOzegINqrF2vnrocWLxudk2k+VlK9Zu1jSYGFSiwasXoMfLJ+6F544ZrFyemWG3\u002F1SlJgiycErt0rNC5zxS9EYUjfePWXM2aPsNst2zZXHSoqZwNg3MShzv07ybbPWTSmhwdYFiN89a2tD\u002F5pU36uFR276ctSdEjrYdq9BkrRFbFS\u002FEIUPfX+q5998M9yh8M7Yrhtw8ffQgIam9KWHPg1NGd6itrnBaBlUKQeGDU0Cx0LjbRUy+HPd4MpzPGMyctuC\u002FvpJyQZFLkH4hqia35y5ubNV994Q2HaqOFwd1lPyXfhk6fNYUL1EDvpbi+23elOYGA\u002FEFt5fKtDndpcNJVpOlzIKJJ66WFSoTqxLlZU6PYjdiMiE62dZZRqR5lh9fRcgIXihx5ajnsfPJTqLcXNDa2nT55QUdkoLcv1vIr4KSGuIYrLjMF0yy3fbas53tbuLd5XAi+3s7YSckaecuqkMV4M3V7AoOPoCUrlDR21TSDHiTaRGtscoCaHQ5WQBAooI6NIQmkoliJWrEblwDs9vMvtcQgERiAVPW0R9jBEcrjduI+43ChTW11I6VaA7egX1n8NfCI3gFr9yZeTRyZv33kIkwtIDIqpB+Idoqyz3tp4+6LzR23dejC366jcy00cG\u002FaastWCzYOUkVn2oWn27DTs7EnEitITSlnA2LPsKAoFoli62qmdn32gEDsQQcLmBKN0u8ruhUzIZ6R3WEVqSUhnVOOx1zht7ImFyGFdM2HU2EpAQCBIu6X0wb0rr5hXdMAh1ymcO2nLliK5xOD19IABUTrmMpOSX3z8v9946YaEzOyK3GmN05fXTV3eOXqueg9iS8BqoYBJswXRMjQ9ZexQnSTPxWGr0G6j4ESx6vVpS5GFkTXKZoajk3j9lDo9wSeitMtVpnQFnqNCdlCrg6DAyCiFb7L321sxg6god+fNmQTlykr6ow9gQMoKjLh2DxgQJdh\u002Fx6Y8wtwcMmZMDgg8k2j32wBLYWeEk8I5SjRE+4krRZKUhTEoBwVG8FoBwn17j7W0Nj9455mYlOZXlTzx2Hs1J5oqu7xff1UEQip0BlgnnqTmGhA9SR1\u002FClQLjOmkWBuLYmfMHIF5PgjmlNHa1UsuPWsmJCCkQifWYuNFP\u002FQ8DYiG9ocRM3rgFOsBA6Kn2AUxmmP0QGgPGBAN7Q8jZvTAKdYDBkRPsQtiNMfogdAeMCAa2h99EzNKNXqg2z1gQLTbXWdkNHqgP3rAgGh\u002F9LJRh9ED3e4BA6Ld7jojo9ED\u002FdEDBkT7o5eNOvq\u002FBwZNjf8fAAD\u002F\u002F+HCc0QAAAAGSURBVAMA7st4WJ9uDvwAAAAASUVORK5CYII=\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Ftalknote.com\u002Fmagazine\u002Fes-cs-achievement\u002F\" target=\"_blank\">出典：従業員満足度（ES）とは？\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員としてカウントされる\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">雇用形態\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を確認しておきましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>正社員\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">正社員は、ものづくり補助金において従業員数にカウントされます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ただし、試用期間中の従業員は除外されます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">試用期間とは雇用開始日から\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">14日以内の期間\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を指し、この期間中は解雇予告の義務がないため、従業員数には含まれません。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>契約社員\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">契約社員も基本的に従業員としてカウントされます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、アルバイトやパートと同様に、雇用期間が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">2か月以下\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の場合や、季節的な業務で\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">4か月以内\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の場合は従業員数としてカウントされません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ただし、雇用期間が延長された場合は従業員として扱われます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>アルバイト・パートタイム労働者\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">アルバイトやパートは一般的に従業員としてカウントされます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ただし、雇用期間が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">2か月以下\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の場合や、季節的な業務で\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">4か月以内\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の契約で雇用された場合は、従業員数に含まれません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">なお、当初予定していた雇用期間が延長された場合は、従業員として扱われます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fwww.nta.go.jp\u002Flaw\u002Fshitsugi\u002Fhyoka\u002F06\u002F02.htm\" target=\"_blank\">参考：従業員の範囲\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金において従業員とみなされないケース\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">下記の役職の人たちは従業員とは\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">定義されない\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">ので、気を付けましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>役員\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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LqDGc6CczCUPlw01bfkpOo+fMEtOmTyfKR8H+RXXcm1vVWflCo9iVKmIjLwnoCd8dp9kjBCOnofsbOGgQ4Q3pHY88c8g9bukHu3amVGzavm\u002FdD7sBsZ3a1Fq2bFlQ\u002F9FuXcLZWQ8KDiHOQZ8lwfjrZrz54ReAFR0k9dHhI0duve02pghwfMcdd+zbZ\u002FloHZgGzWB63twbUGOlwdig2aVLl0b0kxu7BDyff\u002F45UwTTDgrp6el0iXFi84o67m2axcmEb2wQ8ydI0De5X4wZRg7jx24Lo0aOfO2119Z9u7PXsIlpu7+uLMpMr3A\u002FlO8dNngm++LWwEWCe17yzAuff7fHL3oIU4SPnz+wYy07+df\u002FAzNq9BguOGr8pDzh8+aadWiiTy2EiuBB88x7\u002Fsg+PUcESogXB6\u002FTf\u002F04UAbuCIn+2RcCzbQpXOQeK0KgzzkDqw7Pc0X9I0IWL17MlihyRQwA9joZJyprkeq4tzCI82XzS+Trs5xJXU7XmBkWxtt\u002FARcILlr6Sl7QVUEj53WP6ufuHz580g2DR4wD\u002FWR7zvj94tcTQK3WC1a9QDlsyNXxP\u002F9FVHRM2tFDqgj5jM0Zh+Y\u002FdeNdD5w6mcZg8PbxoXTkVRPRRJ9BAo4Jpe743bO0Wdxj5lUzbj1vuLihqdoZf\u002F1d5TFz\u002Fv5VKmo7d2wnjFFy8xToq6z6D1YMGJXVUuIuNlW1rMbouNdM4azMk6vkC4QA17qD7OpYCJFACFUKo5Gvl50XcAkYgGDfa24G4qpGYGCgYqJGTKk+Vwo\u002FeMQ4gp\u002FH\u002FvIePMA9klsOlOE1SjuREhzWndXwPWHVIjX52UcfOHDgAKUrX38Flw+jKCAwiNjp\u002Fj++zuVoUwlT0nLx8RodSM1TcvqD2vd5QQxLJbFMa6qK3L1LS4ot5ULQGhPC8RNp1kXNivvv5U0Kttsg80vtT6kVIoc3L9J5+xbAXIH+tc\u002FhWGtu3HPxMUyAnpIpH8f\u002F\u002FoiouCDMOib3EAAAEABJREFUi1RFRs4dk8SSd1TOPAVSnx2sBIIK36oIwCmmi7+fa+faByLgywxdifXZfqG0sLCQVKOQrqEQ2e4Gd1JCfPdg+VzDsCFDc3OykSjau+07GIYTqUbnfKPYC3q17udUSW0woxToG\u002Fub9FNlzdOs7NzObu5VXcKt\u002FTqDmWM4An1zfcU3H+7VsolJeccxAcGoK5Cy70aqyJxXEj21YwHMNWuEALLmOv9KEIo+3Cbe3Cz5HcdleUgXUVwutiaL45mComVr5bNrsqDul7HRJ8z6Ic2X3loFsFDa98MmUvuUk3owcX9+RmkVED9+aL9SZh8RhngGYkg8URQievUjCsL9I2daOLBrG4xGhblnGUJaFiYiZiARUfyka0ePGdOVn14DEZoTMwBHs+YSxbPdFNg1DOgzAJRESwl7oDzTa1maUDHNhHtQPqSn2JQk1m0Tv5wgegWLj7dc\u002FAYvjgwZCYrg1ZVNKTORBZnEemKyANMj5gKsplxtQnZkjCivFMwDiCKCxdbjgsMpxgZrgIw8cedkYTwvZsXJR\u002FPZwURHI3SmDbd4ARcneupCN6XStdfA02nJireT4vIpBeKlxUUwkOTrIg02f4SvP8IntqUS0sAkfvXvSdNmw2iEO2duMb8Ww+B4dqHRWIZOWlqaNtuQPVtUjOYZ1wigQtaCWEJ4BwQGdg1jAFxSVFPl7e2NRNUiVYQEcuW3GSjIV+w\u002FKQaGy+e\u002FCwoFjodGb7+ORH6jCx7Iz0soWpEgtF2FjxN9Xv3K573\u002FmpPcbsNdyZpX\u002FO\u002FKb2oBbWEJYG0hIct4ILYpMApqncoRp\u002FPF3ZPkbFBxgcJLiENfRlSd6J133lHOHoGhS3hBQQEMtCfhMwhGEeBTDKk5KMkqmjlv\u002Fro1q+CJakglde2JC9emAikRgiyxOAOM2ImpQwlVWnbBUzEnS2sZlTWezaRjAwcO\u002FuKLL5TEPAXNez\u002F+x7FNH77y8t\u002FvMf+597fsQSE4ePDgI4888mTdD8EP1ZsJ96nZAlsD95snitc2Cz9PcSid1i+SwfQyBOmAWtcii34ZL78U7b4ZwoJ6h8vSy\u002Fpt\u002F5U5YWXT3fo+8NmYMcRbnK8QPx8o45nxvUV+qVScMljsPCXfwwrwFZzR4m6YE1jOyrK6X6oPj5ZjwySQoCnvYWJlkpFykHgDLmn3j7+6Pv7Oh+46+t\u002FV8H6n1g2o3AVDkSICFcWYp2HdI4n4ZWxTIueB0TX5lCZsXBv\u002F81\u002FAKLpQWVmUkdI9qp\u002FKmqfnfKPKjUYkZdWdSTVieDAbME6MNV6aUGOAdVxc3POmH\u002FY0rQnQa3T33Xerp5SbCfe9Qmsfjh0SI6YOEje\u002FJl65V6gfNzf5BlCWNIRQaYBBleipPQtwwsqmOzC1UMJ\u002F4++\u002FOigAd2yEwI8MiJROBzU8zo1DxQ3jBKFmoEE8PEMG+sgtiDYZUe\u002FI75HF+Q0eMU4rL8k8DsJw7V19ynyj+iD\u002F+e13jvbPImAYMHDQQ9N7E28ghAhUSC2IOH7r5vVR0TEiX65ih4d3YRgwGMzVCgvyCzr1NJdoPEMuOTmZcJzZQBOaM53DLwb9jFhVdOzYsYiIiNKyMkeI47CBA\u002FpTsZlwT0tYM\u002FesjFIOZorV94k7lwu1vbNph8A5jY+VTn10H9Gji4PPitDklUvLPpFhOia1NoGnhwx+lt8hjBeEl4cM4kf3ls8ko8zZ1qmzssYzawRx\u002F5f1P5vAiGIxJsSG\u002FSZ9WUcAd99w+Zhx7t710+f9yiQTx\u002F67NiAgAD4x4duePSLjw4vLTSE40GTXklMqisxpUNxY5Le75ou8rKHRPRkGDAZzhbys097+llv1SoEhl2WszsjIIKpREouU7rEaQcgu6pNPPsmpFjtLZJULh3GEfHx8UGs+3Mf1K50+UvxyonjqZhHXT6xcJK4exAXE5Djx7MJaftJQyf8yXsr13\u002FoswCYBy9Mg+fHYVgHioP\u002FG0aJ7sHjxVqmDhD+ElyxqSRfGC9avxPG4fFVEqTkhvHPy\u002Fmt+a76ZCNwjPSuTdv+Ij9d0886Jw4cP5+TksMXyx7+9hpcFfJQSqIBgQho8OlmNcPbIx4wdJnZsDggMYhhoRYphKcyYUTxHY6xuFa\u002FSkKhxnhGxDACVVakaafBMCLt37wb0nAdfe+21DMikpKQ+ffoEBQVS6ggxcSm15sO9ED6MJBa4qmEttZZoRTpj0wLPf1LvQZW5PtgF\u002FaDcXKiyyFWpeZEFH+QzZMiQLudqH5TH2d\u002F+i3FVxqzYaN8u\u002Fp6aLo7fe9DEU2eN+UH9bnrkca+4mZ1L0ljvMjxKyjqDbOIWTVkxOHjQ\u002F\u002FTYXuASRgm1lEVt97rgPm\u002F32szM01oRTGrSf7IObIPRiI6dyzyosoyHl15\u002FF9BPnDhRSaKjowcOvBj8KCGpj7d3WGgojDnl5xf0rntvpjlxb34NnW+iBdghoKbFYhRJsxMD445J8774QTV8MOGjSfHx7p1dx15zjZJoKZJZ9z0yeOhgY9m57t38ew0dzCzB7kpqdi6gx7trmo4w2qYNymfPHNe2j8hCwZ0FowWswyvKSDm4+N7btHVFQMzo6dOn7\u002Fzpp7IyueN54sSJUCt8q4pMTYrRUnY8tecadNxrZnEOhtB87lWWB1Ut1DUP9z4TIoNPZdH8+OvvGjF7Ucjgi2tchNZ0+kzRgT1H8bvsrgyfdMPxJNMJvbWeEL0HDLElFtpeDZPG7NvvrSzKtFAD9+YSFKZP+1nq3i1KSGh09OjRUSNHqoglNzc3KLj2JS+loFK1xlU8vl8x5qmOe3NrtDXPTgDnqezYtA6VlIvxsbPXypdiufO5v3kkcf03Z4sq4Oujr95ZCdy10vyySqIaLWvOWMBXFZWVlgJcxQ+9auqWzV8rXqW4eWoRLbNhrySkLAaW\u002FfX5XsMmwkOE+Js2bWJRi9e\u002F+uqrXV1dWW0jt0lHk5Pfe\u002FdddjhJq6uqguteg0RZxz1GcBr6xyZRWCLW7WxNCu3p23ffUWWC\u002FuNnJ++18b0dqnTHlx959xyheJXmlVb+9MMWxTuYAlylyYzRd8pCxasUuIN7HLlF8LO3vEf3uiUBUw3KQJn0bGFR\u002F\u002F79ce3wNokoaNCgQayAQ0JCVqxY0T82VlPTca+Zoq0ZDqrYgeHgr5XpwWkTtuzi5nG3BNOp+yy\u002Ft0PNAKSff72XIyQ0NRrYw8CWDhuXmsQ+c3j\u002F7hNb3tR0QDPuX4vdgTvBupfBQGyjdNjtOXlwx2CzE4Z3\u002FvLAhQsXOHZgB3PD+nXoK03rND09feCgQd7e3qwEWP6yzR8WFqap6bjXTNHWzNrdtdvwrDhbk4QIvWvcyO\u002F2pe3+GoSFDJux4k\u002F\u002Fhy2S9iV9+\u002F6KqoPfndz4TyRs5H\u002F43INX9XBhJ4cRQrrr3y9wEBsVHcPSlgCGKvZJ6dx57wNbv7gI\u002FcEjxjGWaJC6wB3Qw3i7niOFfti4+qoZpo1aMkIc\u002Fe\u002Fqm64b0a9fvxMnTqxduzYlJQUxwcye3bst6LstW\u002Fbu2UMpDRLeAP3rrjM9NYPIRI3FvamSnjS7BV5bLzhDBe7N3nKDDXLR2MipZ1LYpUGXXfxl\u002F\u002FvQoc9WzooNXvb470CYW\u002F8JQyb8LC6m2\u002FHjx6+6ejyntpn\u002F+eusCTEgGH2IEH\u002Fn1tpFAtn6CB00Kb11\u002Fmxz6LNgWPPsbxT0DQZvyNtDrjEYWr3qwnpq\u002FbD+veVPPUDcQmS\u002FZMmSN9544\u002F3332dDk1XvPKsfTpc9PDw+XL36rZUrSbmLRYsW0YhGOu41U7QdU2isfX22rboA9O+cPOi2W1a9vmRohGfvmJjFixerLT\u002FgEpSfXLI\u002FEbRBLCKNxrIHHvyfwgL57I3W31HjJ1kE+olf\u002FVsrhSEWGja29hudAgICgD77OcghvHjawW3TIwsG+BVxKnzo4IGMw3uZTG4d7d+76pAaD4B+5VN3seRld5L9HI6uoITERDY0N2z8j4x5TL\u002FEP9Dbb7\u002FNliU9V2ODlHHChcxJx725NdqIf2mtWBjfSnuX9d1ikM\u002FtixbdN31C8nmv+\u002F93qXocQOkuXLjw7rvvXrBgAVlC5LTU1DGjR3mWZqm4BSHk7eNjEegTAiHXKC\u002FrNHDXsvA93c6AZhz\u002FyF6+wsVtUnz8U089NXrMmFdfffWee+759M1XGGYMP8PxTz956\u002Fnfzo7j0kIIHPmjjz665uOPPv1kzcYNG6AnnngiOzv7A9PP16afbdu22XmjnEYgHfcYoU0pv0S+\u002Fte0g6riiovvW6mb8HCXElJVBKPkDaa4\u002FJvGL8oNen3JvWHdI+\u002F\u002FwzN4U63SCy+8oLZQNAmDIWWbfLJNk0TVH+jj+1WEoynv\u002F\u002Frzeb\u002F8lW9476um3Wz+DuHBAwcAMIhXmnj3Q8X+k+feDbKVhNkmPj6eM1p2cqBRo0Y9\u002FfTTrG5vMf3Mnj37pptvhubPn09dVcVmquPepllaUbjkHXHHpMY5e9B855vyZcJV34lPd4gDp2qxvuO4\u002FILYua\u002FIx5Iffk++akip47fC2DtfIVKz\u002F\u002FDAnY\u002FdddvyVZ\u002Fi+Akb8L54YuVuaQyQKUgRPGz7chUSjQB3wsa1WlYxRDhRfQcoXqUMA+ru3LF98Ihx7GaSvvSWbIdr0Tjb89pX3+D7if67+PsdqHvdNi83lzUGXl9Rj55RQcEh5sTyAGI+UdeqL9VxX59lLk\u002FuYO39KfJ7XsGxg\u002FqooXz7a\u002FLJ+7cThZe7fL\u002FkpxQJd4qujhWnzorHZ4hNu0VclDwKGBiO2FHC5XNUzIGxEEQy77z07IyJY1gxEh9roKcpL4NB4R7ePTgSEMMoAuLe1eUE+uphNQIhJF+9\u002F7oqVSmlge6V8OwtEsCweCXQP56Wtnz5crZo8OvsPLI5gwLD4KMf0lEgForoIl\u002FYRYgC6eWTjvvLt+FltLBsrXxwEsA53gbKD\u002F1M4juulxgQKaFPOryXbOD7I\u002FKlE4YBWYbEqbOizk3KUkd+GVQcGO+SrxqyiNTiDfOqeFPzLHG8gj6ArspOefjhhxcvvCkuMuCLFS8E1RTPmTD8ueeeYzFAKbUYBiwD1FeGjBgx4tb4GBavv509gukFT79r1y725tlzZFwtXbqU9IXFc1FYOG3YsOHDqQ6hQNog0XnL1w4vraPj\u002FlJ7tGYuYZ8Yb+O1o4a7MDxaDOkhsorFigT5lm2Qt4iNlJHS6N7yXdsCoziYKeU0HubfcGvmGgyqacPFi+vNZdZ8qemZME0O9NetWZW8PZEtFGYGMOfq5kaozVKVbN++fZk0OhnzV77+ClWiomNIIXBJNMLsAU\u002FUzi77Y489BvRPnTqFJH7SpKhecjCjQBGLaYSQ\u002FX8ZhIIiquTn5SreZqrj3qZZWkW48htBZALUGnU1D3cZ02fUfr2MMHjIf2xYUi5D\u002FK9NR60c+hLeHM+U362wKUnKG9U+yrTAmIQxkfkCF0GXAP\u002FqqioYc5o5b\u002F6MhQ+yt6iE7ISyZa54leLj2e9XoC81vY0OLvHxqlSlAP03d945bfp0GOhpiTUAABAASURBVCXRUiYBxRtNLyIq3k7KpKRVsamm496mWVpe+M7mph9UFRSJG8aJWSNkED+6j3zliv4yfvy8xKw40aOrCOmCQEwZLNPG\u002FtLO8GjtBVw2NMGQeRtnC4tw50iIQ0g1wnlv2r5PfYkNW+w\u002FnzZNKzp46HD\u002FIZc82EMRkTq+HMYRUiDmigaDoy+p0r6dlnXc2zFOSxbhiQlOmnAFcAnoO7nJ\u002FRxCfFr4\u002FUzh6cFfERsht0QpYl378Azx5W45tGRBI3+5BIfHjEwhiEbUC6laE8Qk6sle4pkuLhUE98TuBO6sZXsPGLL0yafZjeFkNz+\u002FgDGjam1Yvy43Jxs1CP3YboHIFZRhHCHNzbPqdUQfHfsrAR33mKjVadkn4s7JMiJv2pX9PCXQwTphEnxMeG0z8HddJ4tuniglN44WDC1ALDON\u002FKXid3J1SzQCvs0rs5NI1K4ko0aP4aSW7Uv14hWHuLETZ7z37ruUEg4xZoiRoLBBY1FADUKfLUgUGoV79CH8Pak1cYZlLbS\u002FEtBxb22xFpZwUEV0HuTTDJexxrSSaKlimnAlKs6fIBifVnXNwQe4ceSoEORERcdAMEB\u002FV8qZVatWnTqZlpiQkFVlUHLUoAuVchMTRnPh8A5RjVxU2PT3yclyiDrUSJ2SU+Ke05NCo7BDdb1vl3+f\u002F0QeVDl\u002F1xmZhSXuBaZv5qmnt35+ftYlQB+\u002FfuBMgU\u002F00LGz5pM112FOCDK9Bl5eXm4ut8\u002FTSFZ2vfszDEWiL4sWGCHILYRa1ilxP3OUWPu9PdK63+6Y1Gy59Z6SKY6kC1JnJnoYGzE1MceOjcNCQ\u002FKyTttUqMyR25E2i9TywGZRfUJwX1xcTMRlMzqKi4sj+rKoy2bRmTNnLIRa1hlxvz80bGP\u002FWDuk9b7dMX\u002F+Ji35V\u002FHJnn7tg7oErRg2cv\u002Fxuj1TIb9ZGzxdNLuLm9qUvCip4\u002Fr168d5bV3u4l\u002FGCaMFTxwUFHRR2hDHRdU\u002Fx7Wp2L9\u002F\u002F+zsbIsi\u002FL2dKs6I+237M+N6B9kmk9ziDttLFgCFD+lRcO3wdkSD7xizLlG+3qGMjAftXfdVHEri42f7aAxYa6G80lSpHCcubrQDLpXEkZQdT2uPrlVkVGi8xgQFh9ip4oy4p+tdAw12CIX2SB9sOBw7IMylsqp9EWN1654MZfB9+\u002FZ162b2DadKapXi6euDtRonHALYBKtVSxcFeHTiHOvdSSJ7RoXNyzGrXKx\u002FKeekuL+0kx0ht3FH+rD4WBDf7m6Gsbr6p9ooHyQBPvNbYAvfPKvxAJElrJa1YNjqQcFCaD+rEF\u002Ff7qRFr1RTHCkoxjrVcW9tkxaRfJt8tmd0cIs03cKNMlYnjIlcm3DM5nXqg69NIGotMH5w0lrWEaY+xJcbjQaDd4+eUYwli3bqq4KajnuM0OK0asPhKRN7AaAWv1LLXIARuzXD9rZjffiubzyo+cHmtoz9vqv9fpWaa9IUxwgcKmdk1AZj5qX18Tru67NMs8nxballVX5shze+yaIiibYLldWKsWigxt1NkbXcQmKepYp51hGeEcu4fX7VD9ZPjNnENyta3DlbN9aNK33Aal3UNAnmdXVzY\u002FhZe3euRanNZnXc2zRLcwo\u002F2JR6zaS+QKdRjYL13btOfrnpWNop+VXdO3ec1PAK896a\u002FYyEzz5P+mbjQVKUaRz5p\u002F8+BI8EBkKCHKIRqtAg9P7qPdRF2Chi3GZX+0RGyv\u002FTZl6RbRObYTSxh7maBW\u002Ftti0UrLMG0\u002FsupNZF6kCgU6dOFkXgPstqf1Pp6LhXdmipNKfAmFPl4uHeFDsHhsjT0C7+nl9uPHImJQc000ugDEPADX\u002FDnMGTpw0kVe0zBgb0CzGWnTNWVCJE4cgh+d2XMDQSHlALCxiDd2eEjSLG7axpsd\u002FuM1rUIsaws361UCaLYyZt1GEt+lDXrl0BsTW4tamDsy3UzIlr5ecXmEs0vimfh1ZZZxq0wMrPkqZcF9ugmrXC6TNFWzYkDYz2\u002F3pLKmgeNKqn0gF\u002FYPq77ekpx+VIYAzgvw8flWf4jIFDybnIRw6VT6r5e7qePplPLYYKjcAUFJRDMP9NOIoQplHE6Kr0NzCSzWvZfFTBXMGCxwdbSBzM2gExRTRCDJZ\u002F6bsmdq6l4x6LtRRxUBXQq4l7OHhol6CAgyeKNPjSSwVWsF6TXzh8TDQDIG5oOGODrUZK8ffZx7NiendNWC\u002Fjn8zC8737WX4HPGqKGD+KaVQ6Iq4nI9m8CpizGcczD5irKZ59feJ+Ym5OtZTE8RQQA2sPD9MT12bV2N+kDwj6x8ayxw9jTkbTf2cxlyhex72yQ4uknHSCziY3rdw22O3eM4gBQDsnT8hHBog3GBJkNewqhokltHcYgfj0G4dTavB0Zx8GRlFgoJdiLjPlGIvxrDWiMKdlFUPkw1pT8eYp612DwZvDWoIWc7kjPAOGkAb0Wyhry1l6kpNTe86gdKhSXs\u002F7WXW4V4p62nwW4IwzenS0QmQTWiUE9\u002FJ0B7td\u002FD1\u002F2pe54GYJ5ePJ2bh8d89an8cStryi9rFeLkERkT0MQpw9jBon9GFAv5BtW1IYP6D\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\u002F777+f\u002FUeGAWtQikD53156CYZscEgI61QUTIpPLVq0qHdM7XfvoGCT7I8B8yq6vze3RsN8gxpsb\u002F9ne3rSvnRORjsw7dl+AlNwFE1q7e8ROkiMmUnx8dHR0aTTp0+fM2fOsGHDYMiOGjly9JgxKJg3xbWMl25Nmu9smvOqFrucirFIddxbGORys2xvz\u002F\u002F1ONaaHZ5YZHMUzTiv71EFx02Jv7dWlt+6ExtrIWcesJCYZxkV5lk7vI57O8ZpdBEb2xxUEQOwlLwSiBMDxjlbk2xQOmIsR1bA2iMMp06mERFZNGsweJdfuiXvONbNm9Jxb26Ny+U5qGKrpGNH9hY2YpxnFTv6tE99GJXBjOlrQswbV4sHcwk8x8D1LVUpDQ0NNV4aBWmnWpSak457c2tcFs+WNmeZl9VEO6zMgcC671LZoHSk7xLftvR69Iw6fiJNlXh5yU1bxVunHANbjAfzNomCyi+dDaxbUBId98oOzZCypc1ZZjM01K6aYHLjGMsr8JL\u002F7CCEvIcIHzf5x4HfgQP6H730u58AtzmgtTZ8vL3t+HuiIDulWiMwjcY9HaJaE6jJFZtwrdavwkHVhDGRgKAVLl3j7sZOkTpw5SwWUjyXhqFIkXpIE2FLE8dYqUbPy7kKENeWtgbTORRoYRKwbhPN+rZoUGalQUWYBqnRuP\u002FVHxI4sOBjvm3pJhiIFT204rMkeOSkf165\u002FU9rDiDk8opH+NjyHSz7kBMPIO9gtDWjnI+\u002FFW4KZH\u002F2edLBE0Uffn4AZH+56djOHSfZNlWXPn2miCLFl5dYPiuv5M2eMto5xjp4RD4zZ6fxstJStuTtKKgi9bzN4SNHevawfMcFBXBvEbKbrxnCQkMLCwtRa5Aah3vg+9EfJ\u002Fl4uQcFeD3\u002FP+Npff70\u002FuoLPyIjAmZPjCwtr+wZ7ou8l7dbVoG0e3CgoatbTWCwzy0\u002F65t0NBd5yYUaFDoSYZbLfyrBQYN4uLvGDQ1nbjF4uhNWhZveJhk8VEKkxl3GFci1ppREy7YcwxZWdnUD3\u002FipHsZ0sA8c1lpv5ljXNRrLiOk1uY+3l8WooMjmDNA43INpjioA96HUs5u3nWQA\u002FPYv39Iu9N9taZxTchk\u002FX0+wDtDhFYV28UzPKKQK+t\u002FvzyzIq\u002F3KRRw\u002F84M1nchwaMiqxts85d45ueSDb52eFBWVH0\u002FOhvw9XdXhUVFFtbp0cX4pcsWrVD2jpvgWTaXLnxb73+8tv7TM\u002FKLsdbIbYy4x53HkZFm2anEOWZukJgRVVG6UX6ageJm6yJEvmbrf+k5wG4f7vj0D8etlFZWkIJuDySfvHkuPoWvGRl03tufgviE49b1HcwF3WKD8in6ONg6mFHh7ulOFATOsb0hdl8SwPgGTR4Vb0OxJfaIjAjQd52dwBE14fbbJ98WxgPYUMUdjgP7GXwz4cuMRXLvBuzNFvbp5FxSUB4b4aQFPk6\u002FVqIrunh4+4V3STqRAWzevd3WTEEz86t9koZ9+2PL1pg12vnMK9wH5ELV4e3NdO8tTNTDQcYQ4waVZa83G4Z6QxtfDBSifL6uArh4SjkQ1CtC\u002FSEw5XVCOU0eiUhiCnOBAA0MFfdK8AiPDAznEaNFIY5C3I8q5jNdnm3ab4Dv1TNnkaQN79ws9ky1nzq83H6EpPC7IA+7QqNE9N3y6Z+TQ8NZZcnB1iA5MuS52U8KprAPbKs9m9Y6JmTBxYtXZTLJQJ2N+L\u002F\u002FOW7ZsQdOaFDTBwMlT6bm58p3JuXPnrlmzxloTSX5+PilkNJYlJyezloXXiNng0MEDO3dsT0z4ds3HHyUlJdmMlxqHe1onOgfKnbw9IXBMrIKQjx\u002F3f8vUXnG9g8YN7R4R7E2KnPshyMHZQ+gzYIqN5znhQ05pByDuhQ+79W\u002Fkm40Hv9ue7uXpzqWZbXD5MJUVFxBCjIffLr72UHKuCoQoajW67sYppTU+6j+dVFdVwQQEBCgPHRIS8u233y5dutS6M6+++urChQuR5+flog8DWAEJ1eHN6ejRo7t27frzM3+C3lq5ctWqVQwwcwWutW3btrS0NIYHkwfzxoYNG8wVFN9o3HcP9ALKqjJo9vOVG1h4\u002FWmjIxmvu47nQxPjupOyrkVC3ELww5IXhcHBnf\u002Fy4ISBMYHIVQvtOmV7itPKVr4F3OqsabEMtlvnDYnq0QWela7qAwzCBTcP728KJm+YM3hEXO3b6EqhFVKueCLPb9iwYVyrb9++R44cMd9gAfrgcsGCBdp\u002FgEMNfs6cOTAQMI2IiICBFi5cuHr1ahiN0Hz00UfHjx9P+1BMTEz37t21UsWcOHGCMQPi1fkXOmvXrr3nnnuOp1z8dls0G437Ib2DgTIghtjMIUsrGiGExg+PINWKYBTQqYimSmHaO30Dvge5AAAQAElEQVSw4TCnla1\u002FF+Bbu6g5r4QMDAtGZVstnXXHrBtvfUBd7sOPPrL22XFxca+8\u002FHdN\u002Fs+3VjJCpH5N1fbt29m21zw0YwAHL4uEQEgt4K6yKr3++usVY57SsvaQD3KGAfTk0qXLli0jq6jRuFfV9JQAb1j7\u002FJ7Xlv7smG3W1X11OOtUwhI2VSDz6wJEQnkkBDMrVqwYOXLk7Nmz+w8YFBUVNXBA\u002FxkzZpCdPHnyE0888f3336MGvfDCC4MHX\u002FIfGlNSUohnKDKnRx97jCwXfeutt1DQBgCOn6mAqYZSSMc9RmgKrf4ppzVXjXVdbB9\u002Fo0dHb9yRTl\u002FB97x580A2QAR2itatW5eYmDhm9CgUVCDg7+\u002FPACgpKZk6dSqSa6+9liylEFlSqKioiJXu3rqfjz\u002F+mCDqvvvuo8icCPffeOONb775hrUEV+e6aDIGSJkHbrnlFqWs417ZoXEpZw6cUDauzpWkjUfYdbJI3fGSJUsSEhLw33hraMqUKX9+9i8\u002F\u002FfSTKiXdtn0H8T0EUlXAQ0R+7733Inn66acZNuhAVCFLYHPdddfhtv\u002F1zrtIQDZFNommnn\u002F+eQbA4cOHMzIySGl2+vTpSlnHvbJD49IVXx7ZueMkmyrsIepkbQEsk1l4nmNsZVbQCXwXmX5glKdXRaRkTSWLQCpZCB+PGkJSshqBWha7Sk4tTd4ERsd9o4224rOk\u002F338Z+yo6GTHAuwspZZVaeFKo63cwhV03DfOwJxUcArBCVHjql2R2hwscJjtnLeu475xn4s6qNL2ChtX+QrTZo8VH4GnaIP7buiSOu4bspBZeZscVJldv\u002F2xBEJ4Cifst477RnwobEu3yUGVeRdrTC+d7N518kJlNamiItO\u002FRUENBsnho7mKkLQ5caSNv2jzblh0QMe9hUHqzXJQFT6kR5tHOMX5pQWmr7E\u002FfiI\u002F9UzZwRNFXr4GNpcYD3T9bFEFkvISoyIkbU54CvxFm3fDogM67i0MUm929U85sQPC6i1urQK\u002FIJ\u002FAQC+oW6iPv6f8+NTTaVxfQd9geliNLKQkMG1IeAqOsfAabdgH60tLw1lLdYmFBTiomtBar89aXNoiC4yQ4PINpqftJZ9bPMr0PclMBW313gndsEMcY+E17Ci0fpGOe2XzBtJWe322gX6YigE9f4lzSI\u002FsPUW0k3I8B9euRkKvNnrvhM7UR4xVjrfxHfUptL5cx33DNufcsdVen224NyaN7j2DiHMYALHDehDtxPTuCrY4VQgM8YNw\u002F63\u002F3ompX\u002FUmhGf4jnqLW71Ax30DJmf7mXNHPrYG9Fqx+ExKzumT+fh48E00P3naQHiu7wzvndANm8SwnDUtlqNum6WtL9Rx34DNv0hM4dyRj60BvVYsvu3eiWB9RFxPf38vwETf4Lk+50S3zhvStu+d0I36iOnIeY6xdNzX9zFJOc6+0t\u002FAByYzzvQL1lV3wLpitFQr0hitqG0Z+uM8x1g67u2BgbNGXCkfmD2lK6rs8m6WxTfHWHiTy2umGWrruK\u002FXiJwyclBVb7Fe0HgL4EHwI3iTxldt5ho67us1KKeM\u002FU0vaNeroRc0yQJ4kzY\u002FxnJS3LN1aIeaZO3GVdq4I51TRuZlnZrXAnwMsQPC2vwYyxlxf\u002FcNg+dP72+HsF2LUmlpacK3iRlJx75f+6NOzWuBret30GB3lwsJiYkt+iHab9wZcZ+\u002F76WsH5baIfu3dPmlhoKVf74z+KFfGB6a6aFTS1jgsV92jo\u002F4QFj9j5PL\u002F+wcbKGlce9gNy5Ru1BWGHbVU3boEu1mz\u002FBhnE8XneU3DAsXD51axAJCVAXMqU5\u002Fpdk\u002FPQcbdEbcO9j1llLLWFYdcpOoqWyp9vV2lQXwLOfTzxefVLlWTnXcX2Lw2o\u002FB1esSqRNmXOQ3Y8p+wUCSq\u002Fslq1GdzBn\u002F1lTiXzoVrWqTvum4v8Ts7jkvV\u002FpPd3Zn7+Kef+BdcT7TmHOg6MTmnN3LRc2F2tuouYBEo1qh0\u002F4x+ZdaX9O6ndRxf9HelcV7RadIgbO8KHNKrrq86nyxsTC\u002FMGW9h3dI12G\u002FEaxDTD015iaXZe1ggVRpzDQJnDupqcTLeOQ80\u002Fq91HF\u002F0eZuOf+o7jKlbZz9xV40xLm45x1c59N9fHnu\u002Fs5+kcacY0VpW4Uaqyo1NVBTYwrVzCQmsfMlLu41nQZUFu1s5Z7puK81eGXexmrf+NqMM\u002F+pLi9KeZUOBg28pSxrl4d3AA5enEuX0D+XzmBw9\u002FRHiAJkzN5L6tRElN9lilvum63cSR33tQZ3K\u002Fy8xjDE2Z09nXXxCB\u002F3twtluXkHPvcOiztXmOwdNrrotPyXJ8Ij2N0Q3jmgH0GOoWsfxoMhIIgazk94HPxOa\u002FZTx720dlX2B2wnS66d\u002FBLWny856hUyBJSDb\u002F+o8XLEunohh4L6TMpLejsgZkbtKYST31RNJR4Hv9Oa3dRxL0RNlWtJooRI+9mzJ56RsDYhpdvYh1nOSra6HLiz2GXJ22PyC6Wnt7KxI+MfWebsv\u002FgdvE+r9VLHveDUsCrkLtF+QG\u002FoOojg3hA6DEZ6ehcPGIkYFw\u002Fg3u2qx1W264hF\u002Fr0mtY\u002F7wvidI11KdgkOy+Wd1PvbXAVXOu7l5vH5dGHaSG4um7ZSO2CFK9XtYMLWkpKT0Rh456caeYwlMi7+K54W7fKVjnsOqjg1FO0LIi2KiDZs3OR9pCdq+T5c0bivLDng2jmoXTr7lkdGG1yhprLS7zo8UStc+orGvVv2y5UBs3Rn3wo4c\u002FQSuPxOkfgjR\u002FWbqnfl4r6yaCcnhRL0NRfk8y166gwWqC6vDojHHzUVz47W6+i4r98OnBG6uhhdc95zzf1QJyeyQM57fGgtfYx1heKerWI2jAlyqkMX6uRsFqgKfbClj7GuSNybH1Sxk6OT81kAr4RvwvG3EF2JuJcHVQFzWsigerPNY4HOkfIQvcWOsa483GNKDqo6R8oVbfN8RHorLWCBmkpcPh6qBZqWTdrDvdxOqqkqzfheKtb9Fh9\u002FXwAdIWoZeDPi0AF9RVLNVJ0s8sLjG2lDpujDtRXpr8\u002FasrwzyvBNLfYCrm3cA1PAKl9gA98p78EjwTQwxpxjJ76Ymr\u002FvJcUUp6w+X5IBndlyf\u002F7+lwsO\u002FBO1svS11RWppae3CRc3xeftebYiZ1v2j49VlR3J+vFpdNqE1F10kIOq85k2njlTe5Eu7rKItE2s3FwXNT250ELHWLZxT887+UW4dfKDIYWHgSorij27jvWPnqme8IZB2Mk3opNfT0P32b69bjB07XMuf8e5YvkChKpVU+NVenpr54B+aMKXZe1AR04F5FudPHKeqXT+12cbNAuAdnHPP5YgHZOJr63hIl\u002FFKkqTj2HmH3j3zA\u002FPGHMO1Ba10z+uXhyoy7ijuftvG\u002FfnizNKUj8ry9olHXbWLngkXNrd089V5EvGEH6hLBemlmqqjKfXoobQzTu2s1+kuyFcVUHB1SMUoYd3AGOmk2\u002FfahFEs8hbmWoPqgBKK1+4eS\u002FnIl8qB\u002FFV54srCo7B1OLbdF\u002FG7K3+UeOhc8Xp8sHM0GHNe\u002FHWbq2mEj\u002FVEsdYtnHvE3F10JAHvcPiCOINoeNx5Mp5+0RcDWovlBV6eIdARSfW+fVeIEHs4qb8PZo+oZF8JJLpPhYzAXccfEXONvRJqy9kI1RE4za\u002FFI0PTyk0b8pBVTt4fbbBe66pDBp0W9cRi7oOv9czsA+Mhm\u002F5tL2qfiGv0pgjXz48l64E7ThtmRdwbeOe8J3AHX8PrEHq+eIMyNp2wYMXqoiZtDjlXfy9MeeQMXsvfqgi5zuCfuIZxkahfO0\u002FQFWniEkDOVkat\u002FmlaIw0SpuXOP+rbhevzzZ42y7uWBg3n7PndYxJPAMv1Aa8EO6GrsbcZGOhnJNJ5fuHRPwNtunMCkT5LfACrqvNWw4aupigPGKyXKS6eoTi5qFLNE2Z8tz9AB2WEL\u002FHz1YzRbBsJdTB+qSyyMUtes43fjG3dQ4a7RdzM0Oo66inTyeMl1ME1VqROP+raRevzzZok5pKQ+gw3Lzy98r3y1WsEP7R11GbUoiPgFRKrB\u002FQR6m9ET4Lz9WMvbaNe1FTFTz89538enKlsHFPkGoUEDMVCa4aCh37LFlZ5OKmUgYMJMfA0MUBvadJoRDoyGHj4tZt4qsw\u002FRa09lfwcfLHZrDqTAdIi05slpSagL+XzInNzAAS+nh9IeAREueQQh3gfkVN87+AWw\u002FuXdjFkaCXVlOYlpzplyxkYqXb1nglsZlqOopRqU3NlhDWVMkX2NgMNsGiJa7Qym36d49V1GPCI4oxhPQDHHQjIGYGPEKtCGHHIDxX9am\u002FNde91IP75mreGdrpeAdVncKFBdUFM\u002FLNWnjzUmf4CC6\u002FD\u002FgsPBcH7TVVl98YLXRw3LPgrj6X30EOqvi4rmSqac4XcDs47jntq+56q0QL29ttQTLs1q\u002FbXBZwlV9+iC+TH+jl\u002FXZk3Nee83Gezza2Th3CApVewzl0vzzMy9odGfeu2W\u002FX+Ma5GpN16kgWqBG+8purJXqb\u002Ftthcc92L6Bnz54zWp06lAVCF7rl\u002FKPpkDfV7LC4v3hQxVaATh3JAkJc\u002FjFWx8R97UEVH7ZpcOuJ01ugMR2saYZjrI6Ie+312cYYU9dtXxbgGAvv1uQ+d0DcV6e\u002FglGabJF2UJFtQTapSK37ilwJa0xfCqT4jpcyk1\u002FeC7gdDfdyc5dTPc72ME3H+7xNd2TM3puy8daiE5uNOQfO\u002FLgsZ8\u002Fr8pSAIhf3M7ve5S\u002FZorStxtxkGJVVmkWpCdCpb34ntOEhi9vnb02l\u002FBbrjCZ+j2xHw32nolUd53te8egWBERd3EtPbw0e8vi5wmRjzrFuYx9GxhgA4nlJa9w9\u002FVPWThHV5RfKCpHDyLSm0hDSr7NfZKUxE\u002FIOixMewVLe3n9dvTiMl56u8TfSoXBfe1BlOtVrvCmcrEbNBXBsQabvM6x9mrWyosjFpVy4erl6hKquBw+e59N9PEMCT3++5Gh57n68vixiHtj2omRMv1Xni\u002FMPrWGcmHLtOamRTy5wJN+Ee2ivuLd5q27ZL1f6T1dPJtpUaF\u002FC4L5jLUi4eAD9ioJjOHvu5Vxxes7u5cbsrf7dY8kS\u002F2T++JB8gzmkn3fY6KA+k+Tz9xQIwTxg+tvhEoZ956Baf9eYm3NtjLJT63aQ12c1GwNx88cqFU+pq5dnYB+3Tn5AudtVjyMgq\u002F2TooDev1aRD3Kj6a0rGIjJgVQRdRXTEdKaysqAWfi7xt5Lx8F9B3l9tsEPkE+6oghfLqF8Lp0UwtNTzxA6rOp8sbiQR3jDhCDjnBObmR+YAHH\u002Fhcf\u002F6RUyBIKpqfFCSJWOQfIYq5H\u002FAbeD4L6yvfz32csHWs2FbnG34csDYmYUnT6Cy+82bolslRVwTSXxPWtWD++QrgNnMzZgZJFp9yZm9tcMDCjm+kRD1z6CjU5Z1v5\u002Fa0zHWI38D7gdBPcXn0po\u002F59jA3dgin8MXQdBMnw3bdeCw0b7GgAAASBJREFUZuW\u002FEbIGkGkn+W6KZEz6UpN2UTZRrRxJx6CaSlx+o46xOgLuq0\u002F9rYMfVNWHTkCsijRGZS+mdVyDCnWK7fRvjWFIo75Htv3jvqbK5fwhbWHXTj82vduXb4GqgDkc1TvYTvvHfcYyeW7n4O3qah3VAkxoHNKfT3fwGMsZcc+qy+b3qClh\u002Fr6XtM+Om6wp3+tScczFuN+l\u002FJBOV7QFjPtFp0gO7DV42GGcEfd+vRfY\u002FB41JQwauli7n05+PV36fuzW9Vc66RbAAq6RD4jI\u002F9PgYYdxRtzb6a7tIhe32m\u002Fy0RndArYhYim1xL1luZ7XLdARLaDjviN+qvo9NWQBHfcNWUgv74gW0HHfET9V\u002FZ4asoCO+4YspJd3RAv8fwAAAP\u002F\u002FUEzxfAAAAAZJREFUAwCCMaXgp+EwrQAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fmoneliteg.com\u002F3-board-member-employee-difference\u002F\" target=\"_blank\">出典：役員と従業員の違いとは？労働時間や加入する社会保険の違いを解説\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">役員は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働者とは異なる立場\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">であり、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働基準法の適用外\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">とされます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cimg class=\"ql-image\" 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DEcDGEBTLODCHTBQPmwvZROmjQplmp74O7555\u002FvLGKLM2bMcABShxOGXarjUKJZ8AwXEJtT2ZHCNG0YQwS9xx9\u002FPH9wTD322GOaFEradtttt9tuO84GIq+++mr2R43cD4wyIHLOyTPZmZsX7VGCSLh79+5Vq1bt2rXrM888U7x48TfffJM8IZ5Ah9SbSBg0D3SG06er3Msvv3zqqafqHAS7pET\u002FDkCbxcN5Ap3zbehsf02jfv36bF1zU40Ji\u002F+TzuGL0gULFoAtzuOQB+IQwTwPP\u002FxwW1+9evUTTzzRrPgGNNHQnAXzQgkjyib0xx9\u002FsBYBpXVBrkS+PONWxcfIzbNNmzZc3Rw4NhMi5NuwFdIJXqTWa13kFCuiMU+hkKyLAG0r2nnnnWmYBLFkXYFLK9LW6QUdXnnlFcMBMhVMfuTIkdQr8pJFmkibNGligQsXLow5kAT9\u002FvvvDBjiC3vFTSEsgGl2EMHCeLidKFOmjFT0a+MJEwLeYl1FtkE8JkZIlGLbAAeKyowPY3vcJFXDIxc226YhvvCRJQvFuR9MdPhQEV1ZrNg1IgKmSRVKP\u002F74Y8uPvwoBDli2YyoOappn\u002Few10Twn+eKLLyCsJglRo67gThx05ECBKRuR5\u002FNhDzcefbg6B1aKjH7kkUfWqlWrXLlybD2m5FTnITY9slKPQWzdISkAGT58+MUXXwwUVPB53DwFgPaU0Kww5iAggn2OBxgEAQ2UEOexfLNSGSXy5RlKCzQBKwcffPBhhx1Wv359CjFnlRlV7dq1gQ5\u002FllqCeZJTuClRoxjBAwF0Y5mi0Xnz5plboJU6XFodKwKjcE0Tx5sU3hnU0HYEOtObPs1TREb\u002Fo0aNMpbHL8JM0qFFqYYy5QWNzw4i2DxqoiwGCn3Zd40aNSyVt1OTNxWlsk48KWuwAZiE7BySdf5IERPUleYsyYEGud1EaF9R4SPaGzNmjPPQkS4sclYLTR3dQJNvWC\u002FllMj5Ya+yRYoUkSLxqncBgS4eEHDIm2++WW+yQXrIzBI6o6hUSqtc1xHn7s302b1SXs2+O3bsyMFOP\u002F10EnYsrPMGpAKeNbuBm6TdMWfhtDuCaiYmwhfi4bkEOQZxDFPCQBkAgdGJo9J9hzu1atXKrQf0iFAUJZRrzuQ8LTrHL08ObUhHD5TgyiNogjVRLRSYixeAAAJCx7v4VGigoRVhCAEKjDAHaHXMMceQiHlLly6NQSDb7ii1ENkgczOHAQMGeJSFquyWhvUZpZFqgoIvyGl2ECFWOHr0aNbsHHO4ORxYGzl0oCmmJnCQZQf0HlANJtwIPI8J9ji8jzrOK2+NqgF1\u002Fbgbe1ysW7eua7aQwY1UUeEjtsXHvA6KDjzveWqlxgQcwQE\u002F5MYOKNEvJXgOoATqcoUeMmQIHsFZwb+DKw+z4+c8kEqvvfZaOmeyYMhxqis9yIrFPLZRvncEoOz05t7uw8JmCOWGEtXUN0PTMDGDCjfI3cxBjFNBAOLMh1Z4gKVIP5xfWIFHLgJ8DKBYLAdzonqDMCgvBSv0oIJ3BDaDJ+FvjASyOF00z0VsyYiGIBerO3UoavDgwbKoTp06egi6++67SZBZ3XXXXVbE6kxSE4BiRcBObyyW6eoKnkIH1bwgisg09EKhSOqVpEGDBkISQlSyZEnhBpC94IILXKms5emnn3atYOGwzCqsxYqsCx+kVcGkrCECm+a6VOxpCu7y\u002FFKlSglZHezsxuKp3jstFbMDu0vi5Hcq0ho7tos23oOQvVFEj\u002FbSlUz8Wa9ePUZMApsVFT6iH17BAynB6pzJjJLH4pmaS7hwHVEgTxO3+xwQRY53bfFI\u002FcBc\u002FIoIgjjqvUQYSx2hr1TW3mHsncONYwgTVIDIdkekwHXhgmx4hSPd1qjMybUyqKyZ22g7CAhYP7kj4e233zZhFfgJR4oYAWBZSICgbrX6z3\u002F+A5hMzKMyhm\u002FzWHBj9\u002FEk5qBD04BNmFzkgHFjCuEVV1xBP8FLfaJiP0KnIDzdknN1Q1uRtcvStrGsCKh56TBDzwrCIkXWopp1xTxpTFfkVgQfQQMeWb5Wljxw4EChCok1Tps2TfAlWLAK\u002FbvBWRceyapTMClriMCraY2B0gXt0BE7wyTLJidUgZrYHLkUYRLSSShUVwwIqRwpCT6pWYgZ9hr3bWu0anrDJERj1CirGmVigvheZjaEudLMCnhNMivYLxLyRGiszB0MOaE6yGaRwA6tMLnI9EyeUA+WELxsEKFnzuAjVZ9Qt9JMCok6dh9hchGhOYRQn+oHL9WnUkwQniT4zNTc9KAhBqlmjawus07wyUpVs6gQJqlOtE2y6liIbqW5iDCpVtCYrCFCQVtYOp9UA6kG8qGBFBHyobS0SaqBQquBNUIEsVChVcxaXpjH17U8wtrvPh2hMGog\u002F4jgadojs2fnlFZXA570fdmSrm7DtH6qgbw1wKjef\u002F\u002F9NUGq\u002FCOCUb3rOutSWl0NeNKnPenqNkzrpxrIWwOMapNNNmFd+ab8I4L3Up+FvO6mtLoa8GTt0Vu6ug3T+qkG8tYAo\u002FK5Ot9woGH+EUFjX5WlKeVDA5n\u002Fli4fzdeoSdo41cCKNbBGiLDibtOSVAOpBjZIDWQNEcQLV1111bfffvvpp5\u002F26tXr1Vdflcr+8MMPTz311PP\u002F94dENQp7fbkf\u002FZAjFT744APlGNnCTRT13nvv0dULOX9yQ9bCY8mYN9544\u002FPPP1ckpchERVHhkUceCcn333+vYQileA0xmWRfXnrpJQPpFm+PMCpI9bw8KUK2wEMy5h\u002FJ6PpcvsiKzEHp8kWGXl6YSEzP+1mSDcYEgvQZkiTNozcvuKaR1AzGcgwRPJWncrD9AAAQAElEQVQmfEhWlKrm3S6TkplQY2Yr\u002FaNMCcVqninBmzbCmKRNxKyUDGSngmzu8lpaaQ8rrZA1ROjYseM555xz\u002Fvnn77HHHgsXLpw7dy4VfPnllzvssMN+++33v\u002F\u002F7s91228W\u002Fci9evPhXX321YMGCfffdt0vOTzLjBx98sFOnTmRt27aFICgpKnzMrrvu+uijj9LVlClTuFCTJk0OOeSQWGafPn369u1bqVKlzTbbbPvtt582bVp89FXtnnvueeCBB15++eW6devSz3XXXbdkyRKt2AoXVdStWzfyG264gS+Ro+7du7O\u002FF198sVSpUi1atDjuuOOee+458vgX4v93l\u002F531FFHKUJNmzbN9ctphAmZyYABA5JswkCoZs2aXX311SaQCINp164d8wg+UjOcOHEi72Xl\u002Ffr1a9OmDbu3CnIV+J5OHn744WuvvXa33XYLIXmQRakQfJIanbezrpo1a3LIOK6itEGDBsFI+\u002Ffvz\u002FwwyOgnn3wyVWsraybHHHOMcWO4sWPHUjXbNnOp0oEDB6qGGKrUEIowEyZM+PrrrzEJ6fmPP\u002F5IsragUaNGM2bMsBwbdN5559E8BtxEHUhhGmxA+kbG3wrae++941MCg7n77rtz\u002Ff57tF3DNDuIYD9q1KjxySefcPUePXq8++67tq1Pnz7h9qNGjbKAgw46CDRE2rNnzzDrI488snLlyhRUrVq1yy67zNaGnHYuvfRSjlG6dOkLL7zQplatWnUNl1pgmzM4G7\u002F11lvfeOONTO3mm2+ePHkyb3fO0Ixpeyui2IkTJ\u002FLewYMHn3XWWeSMj1qqV6\u002FOiBlW165dNdxiiy3UP+KII3bfffeffvoJqtIb7\u002FIMTM4xWD\u002FLjn9jT7H2aK+99lLksxHe7qDYpkWLFs2ePVsRKlKkiOlh\u002FpFsmT6ZuFUI65I65cqVu\u002F\u002F++5\u002FI+UmEwVx00UUff\u002FyxhQt8oonhIAJXnDdv3m+\u002F\u002FbbTTjuxmZIlS+pcEzzbuPXWW5cuXbp48eJYDnmQhWirNwjC90I4c+ZMs6LPMmXKgFooMHfu3CjifiQ0zMxGjhx53333mbwinsnJqRHCgrnLL7+ci9J2lKrgwLOoiy++WGpQkqBQTsOGDS+55BIS7uCowyRkXwxqhohQqV2zKMh4wQUX8H8j6gQEKDWrjz76qFWrVuq88sorYB04kqNjjz2WkQwfPty+21YQSZhdyg4iWFutWrVYLTX9+OOPJ554IiRr3bq1fTVdX0S22WYbkLZs2bKWLVuCxltuuYXc\u002FtkVBoNn371796Z6Epsxfvx4ahV32DDnj8V37txZyKRm4SNWDkBZfPv27bfddlupYwEgcunbbrvNscDKaZhVHXjggeXLl7\u002FyyispgVk4ptTkWrRar1493j4w59SidtihzpNPPqntoEGDaFW2QoUK+++\u002FPwjg\u002Fzrk\u002FKCB\u002FSlCAhC7pjK3FLDABUhEjv7880\u002FpiojTmpgjwVEJ4qOaAxNAPPbYY3ZZETAKeaTW60OV49d6BZWE5nPTTTfJWtS4ceOsmvV7V9e5UkROaPkORtZCklCJEiX4ld5I4hDCWAVLY0jUwn9oxqrJ+eQuOX+UkUFec801giPKEU8p+u6776QjRoxgwACFMYMeKBCGpzlr5JxBqona1A9itOJcCKh\u002Fg8aiokhqFVTK7W0ow5bl51DbQuC+\u002FjfaaCOrhlOaM3jzEV8feuih2tpchOEd5HyhWLFiNk747K5BqCiLlB1EMCGLtBhIjyhuzJgx4J85KhLKgme2Yv2snAQE4u0uDdIRE2cffF4RWNEVS2INotY6deoo9U0F0gt0VSh8xA7OPPNM2E8VDPfOO+9k3L\u002F88svRRx\u002FNhmK9TBMRUiYJdGDNhx12mHDM92cONnXqVIFD\u002FJ4Yu3G88E\u002FQwM1UoGetmJ3mtgkG8RbbJBhxIwgJA5XldW4uDiuGK\u002FrVKsimBCPVvzQhzgDxjWWGibBDhw7ON3CvMoYdJ0UMQ6zOJIBgxYoVLT8pcp0R10AQy0mEGLDFErQCE1tttZWj2GLJEXdynPIQvdGJaRAi1iKm4M80QLcADmyRW7sRmR8MQladOLY1Cis+\u002FPBD5zmK5QACJ5mGyDEOs0xAiidJSFtqpDf2bw7RNimlomdyfqjFoOR2UOwMBeyObEICbUgkS2lgDqNnYRFG8HLXXXfBL0urX7++CFoQF4tSmi3KGiIIz8CqWy4sP\u002F7445kIyKRWE3UFBQH0iLd+qtx5553tCq1JkdOJipU6vhhQMO4RTJONIsjiokHRigolcQyhAVxo3rw56\u002FciwEyZgmPcegGieymDE0U7H2h14403ZuU041hzUJx66ql0Lqsyuv3224HLFVdcwR\u002FArhCXkskRT9Nk+vTpdOsktClMisT2iTVYs91RzTVBGqNjDC0NEkirHLy9FgiAMAELP2f3IZfaXGmQY9AoweuKAyeOEcIkZe6CTS9HMYGQ816zEjCyIjOkpdq1aydo9dBDD3EelhOVk1RNF1LLFCw4WvheFPFwx3u\u002Ffv2ELbTUtWtXpmVWJu\u002FqQVevvfYax1NZQykEYZ\u002FBULKDygSktAegyZHF6g2OO\u002FDc4EA5YS7STy4JkNpzzz0J3ZKkQTvuuKONAMcmE0qDg2XLllVqE5GxnJpo0aJFkJHlKMoiZQ0RwBiQdrZDONGpU8sJJoSja55sm1Uw78zFywbZJPvBAWB8SKRiCicegEcuzCQbKq3avKGeU51Fqu78dHZh4p8tMJ0wSsbByefPn88sIAjg4CpsyLGDoK0mCA+dxcZMs0qVKrYgTlRXdPEziz\u002F33HNdnl0KdKuOmkOHDn366afdKcCNHoJidLytdBTrxyR1mFxfneeuJw4\u002F2BE7Ho8CmiB7yrIhhRuEV0wSZObATm9gAsEUEEMexAe4N96mS4O4gSwTYh6CCEG7qXoTjVJO5WKiK6Qr16iQ8ygBBROiUrBIbyFnZi5Hjl9TMnPmakrcWKk+tXKr5\u002FDeYpzhsupAFqWs1DslTQZBVQsht0CaATquyZ4S7r333mHDhlGUIhqQIqFZ8rKYCA1H+dq6IVqjaopAmzDNbHXrZdSlwEbrU2lCZsKP7LIXjUSYLSY7iGDjOb8U6DJfq6J3ZoQRLrIh2KlUsAAdXJCAvdXGGhiHVhEjhCRSL5TkTkIEfZPILUoLWWqNPIGvOg+duo0bN3a\u002FjTXybWea00lEimH0n332GSNWyoA4gCOOrhANEwZxLU9ikNTZRY0iYXJXEtEEhTsYDz74YFsmRhDK2SzPipo4Fe2Rbj0cwB2WrRVikZDCLnhl4CQ2kRB5p4BKBmK4HO\u002Ftt98WwpAHjR492rq4jfOZ+YZQahVOV9NA3NgzE2GQJXgU0KewKCRJKrJwFZcVj8AFpoVHlGYIS9Ob0zXpzXyEVJ4w4ZGgCciqjCzWK6P56IRmQKqwlPLJXT2okXEOGTJElqplQbMgSEOHvHsWRQXBMqsgZ97OQsEIlIEItOH+K4qxtPjOQm+OQxdADLIpWgECCO4twFYCYkPAKYMqMp9JkyZZoCHc\u002Frwlh1wREkICYhuHXxuUHUSgXzYhpazALZO2VDO2VLsLHbyXOFvsn5pwlyEqRSIft01CfCaxSNUAJKLxuAlnVihMvDVSghU5K1gngwjtyVIC5VCjE5KcEaugJlKHESvVFnEJwoTUF5zrWRqbohNuL87Uj7bszCOC+hhmh3Fs6seImuiWaRIiFbS1C3bQlEiC7KwNhUrcgIQBsGNMkOhaqWloHpJIDU2oc+Tw10nIpXpwDjui8blIzGhWlsMlEuNRR+dWZHrRW2ZbnZuAaWuljspBVoExrpWqgw8yecvXjxmSRDap4OO6rgwUpC0sUM0EpF67vJ1RL54keDtlzkhDaULqaG4V3hchl+FACdwkzyQBTig2UwhQ3KooMFOYRT47iJBMiC6Cz7QbEmtGmOVJk1yVo04uYa5s1Cn0KeXk0htJ5qozS\u002FOholxNOGRm5ymfqYFcmleUKcncCEUrpaif9CCb8Hm3VTPXruVdf3VLs4wIqzt8ga6\u002FbicnYheui8ml\u002FziyOHN5uVvGiuonlVdaIamZNyMMViG57uFRrgkYK9c83brVUXOlpK1bQxBtBCONhskLhWA+JElqRKNE1lgqkEQ2UloNZtVTw+XqRNukH7MyW5LCRykiFJQ99W3Jbb9Zs2Yuw+ybzcXMEsvz7YCEnNFjgjzOe3MOPkk1F\u002FpGllmLcoOXMnTvcDrBIw9g7hrq4JEY1UU3oXjiJkfquJBjvAJoggkS7voO4rUvspbg5Sj4SF0krSj4zNRMPJ555gigUWQhehPhI+8d5qkrn+JDA4rUMXPPijSAkZKYGM14GXWfMn9PGx6q3PkVBfkW8\u002Fjjj7trRDZJNbcQEzD5GEIR1SGde2oZP348HskqQvqRIi+RSRPZwkQpIhSI3WSae+yxh2+3jM990s3cQ3fMzFWfrSNvV\u002Fyft\u002FhkoIgzs3Xnoa\u002Fu6pMkxC15lK6c557EParpn+eo5hbqw7BHeFme4K3Op8Tzzjsv2ro1JHddjC8RIZeagO9\u002FGPdqc+AneOS7OsJ4RJR6gNQJJpOMmJnFAynvSp4eBcB682ZBiHdXdxUHZ8ccc4w6XvUuv\u002Fxy4bTZeoeTgglvUh4FtapRowYJ59x1110190Qf723m5uMiCZ+HbhTrPu8F0RJIyBHteVnwNBivp2eccUYUQRbknVIndIuHaHaEMs2HYgNZrEj0rp\u002FCRykirP89ZdZelb2H++bErD3IebX2aSps1BvSHXfc4Qs5T\u002FAZjMP4Fm3Ssl6zfCTjujNmzIAOLJ4dK\u002FJa7sOEJzpfKx3p3mh33nlnfuU7JVfxyshJHMiOX+9bnq90GAe1b1qOPvNBGFm9YTgDiSxHQpzfe5hDXqm3fZ\u002FWZPVJoh8TI0+IKxrI9MCZUnKf93xQ4PZe4DX0mDd58uSYubkJAYzI3yyfu3pQ1MSJra0FOretukyZMnXq1PF9SjXeDrl8+7RMj\u002FYqmydABH8gA8rMmTNHsOMbivokRlcHMqrgoykMijkILsh95jjxxBPFGpbj06CBDGpWQEeQEjgFHZSqXCipMCLChrZRnPPwww9noNyVLb777rvOKKcTP7eU7777Dl4QulqLh31+d0CRcwbBAoPG+BjuqPR9p3jx4or4BusXCPBk5CsjlIEIvEtbZu1jMBMXdOyS8+95OYauNBRN+EimH4SRJXQpKFWq1N133+205H6iAE7rDd\u002FJqTShevXq6Z8cGCXCYC677DKBjB7CkTy8V6tWTRHMMnmMVeD5PHflvYDMNxSBgG9vJMBCYGLasO+xxx6Dd\u002FTAz+NfMYEqh7lPd7oCeXqjKLjp861VGBeCWDswrV69OsnZZ58N1CCCmr6w0BJG585\u002FDBiyLh8sVJP1KT3keDcR32jECFOnTi1VqpTrhsrkhYxSRFj\u002FG8o52Suf\u002F+STT5yWUuE0S\u002FV5zOSkO+20k\u002FgWOb5kmT454qIOMY7klPapB5+q3AAAEABJREFUTD9Mn1wYz3PYqxibBTvTCIO0Zda8jqcFHJCzdUc9xtGtfkKyhHp2SJqPtqIDmHXAAQcAJl6qVDAPX7iHOwVQE7PEHBQFQRATswSpHkIImNxZ4usdie\u002F8xtJVsWLFoIOIhpBbIiGG5cgi\u002FZuMIx1WAk2oR4hoRgoaRAfLli2jDVlj8W3XogkTJsAIkOEDtqdBchWMpU7v3r2tC+NuFfGFSVqXNx2d61DgEBWEP8DF6iDsoEGDbAQUhlnaFjJKEaFAbKgwwUkufg5yhDokY2ZMkPleeumlYnvXB0EsS1UkFUL7pu3rtJiZBIm3pYx+wYIF3g4222wzlw43dm7MK1zXAYEKHI\u002FnOOj0ICseMTomD3JQu4A4e9Xx9CBFIRRNcBvUvHlzLgeJFCXEpc0\u002FyWKEDFWrVnVcC9FloYn7P1e3FrEMyJPyTAwyczxoczLrWWXviHDQIZ8gBUSLISwKtP359+9l8W1TpYFDDz30kpzfSnRFMuLxxx\u002FfqlWrSpUquQjIem2hXrc2fJAryemnn+5eQ\u002FkhEf4IbcCErFWbkrnRWyicsNBQiggFZSv5bXI4t27dmmXHzE455ZQuXbqwXU8MjLJ8+fJ9+\u002FZVJI0z1t3Y0e3YF\u002FqqqciDXOnSpZ1jnt8UuYT37Nnz999\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\u002FjL9WX0NeKz2dU26+k3TFqkG8tIAo\u002Frmm2\u002FWDyJ4aPUl5uL0Z\u002FU14On+oIMOkq5+07RFqoG8NMCoTj\u002F99Pwiwl\u002Ft8h8jaO0jrTSlfGjg999\u002Fz0ertEmqgbWtgTVChLU9ubT\u002FVAOpBtaxBrKMCN9++22vXr1yrSH+Lf1bb731888\u002Fu+d4GvH+EfHFGzn\u002FBSsVfvjhB61k1cGg559\u002FHq+mDnWrOWHQSy+9hCF87+8fNUn0TICZNWtWMPgNgkz4nZwf00ZY67VAk6cB60I0FlqiEPLlSf0Xcv6zkcsX5S2xKTSfWWfixIlGQUZXhEGqRR1bk4uJrGmbpPpmQmIhweA1sUd6sHcYvREmRJLMnCpC\u002Fv3335MnfKw9srlSo+g\u002FlzDN5k8D2UEEu3Xbbbc98sgjtWrV6tSpE+aBBx645557bD9TvuWWWxo1akTYvHnzW2+99euvv65du\u002FaiRYtixvbyiCOOeOaZZxjTc88953mCnFm0adNGn3ffffeee+65ZMkSphnyO++8U2\u002FS\u002Fv379+jRY8qUKV26dJkzZ46BHn\u002F8cS92DNG45MyaUKuCTyb82WefmefkyZMpBONaYdVcInRFP\u002FR29dVXK6JhKTegH4SRRS1btuzatSvNEKIbb7wx7+Ub1B7ZqcaNGzdt2hSDNNRVnz59fvnlF9s6cODAdu3aFS1alP7Hjh2riDPbGrqNPXr99dcBesxhm2220dVJJ53UsGFDNR999NH4939Wocntt99eqVKl3XffXZGvVFJkhga1oa1atZLqPCagqEmTJrYVg4YMGZL8ISZNrNHM1VeEdM4SCLVFK124JoWLsrma7CDCDjvswOGvvfbauXPnNmvW7NJLL7388ss5f\u002Fny5Y888kj8aaedduihh15zzTXbb7\u002F9IYccUqJEic0339wxOGDAAMbHxB0IFSpUsLLYZpKaNWvqdvHixcOGDWNb3P6pp57aa6+9tN1tt92klStX3mKLLa688sq99957s802Y8HQhJXvuOOO\u002FEodLqQTfRZ8shCKevrpp70jU9GIESNoxmLNnAZgnK+VeEXSrbfeWlq6dOkqOT+0Lcszpc7nunXr0i0Ead++vT4JV0S2Y+nSpdRVrFgxPWNs31133aU+CJAiY9EqBlEyjOjdu3f37t3t8pNPPgnid9ppp3Hjxk2bNo2jGtGePvHEEypzfim\u002Flfbt29dm7bHHHnoYNWrUgw8+OGjQIECgyDZVr16dhZQqVYqR6FMnEEQRxNlnn33goz0FRh07dmRj5DTjXZbbV6xYUdaSHQNSC990001XZeFapbQiDWQHEfTOe6+\u002F\u002Fvozzjjj3XffdYD069dv6NChYUwbb7wxs7bNzOu3334D9j\u002F99JMmjh0gMnjw4OOPP55tv\u002Fbaa6+88gpnFls2aNBgq622ck46ZGbOnHldzs\u002F8+fO18oGD0PnJB1iwWGP8+PG77LLLCSecUKRIEbjjmDr\u002F\u002FPOPPfZYb7LhVFptEMQ\u002F991334MPPthBmnxDOvDAA+Ha8g\u002FIQvSjjz6aBmKNIENbJ6TzGaBwRWfmSlc9ffp0mwKP7BRm4cKFgDVa2aZ58+btt99+J554ok\u002FcX3zxRch5qSkZjjOrQO2moQdY5gDgmZSPbKUNhRRABBzYMqAPPnyxtukkxiIR1zgSWAuHZzD2GSJMmjQpxuLhZcqUOeyww4C+PuvVq0cOHShH8LLddtvJmhuNWTiIefPNNy0ciTcVpZQPDWQHEWxt2bJlTz75ZNv8Y85P+HxMyIEjSgyT2mSTTUSVjIn1821RLuB3WWjbti3GXjpAmOYNN9yQmKZOWBVj0g+wEB9eddVVzodnn31WuOgAkWXQIgiDsmPY5Nh0f9FwQyFgRzN826mOjjrqqGTmAJGWuEEiCcYynbcOZC5KctNNN\u002FETOkSch5xCyPMmcT7kpT2kw\u002Fj9f02WLVvGwdBZZ52lZ+DC5eyI6MPxbgg7qBSag3VyoH\u002F22WdDIkUCBwEdRivntt54sjqYIIsFELzdngoJLXbChAkChJIlS4KYCy+8EM+lRS5OETAXCjE9TfQA\u002FR0hoAroq2Z6Fs5sXHxi4dYeNVVOaXU1kB1EYE+dOnU69dRTYblDA9mtmIp4YcyYMYcffjjDdRoI8JiUo0kps3CeP\u002Fzww+xMsIdx8rhTkIsw99prL3a2YMGCOKOYC58BFqzko48+ggtQRnPBgqiVXV5wwQUgyQScGKznnHPOEXYaZYMg93BLNlXq4mkOWEGTLBLMU2b8hR\u002FaIwmyOu4KFNy9LZ8HckhRN3r77bfBAWdTxGdoLJrkSkUZNGZoJzy9vfzyy4IsIV5UA9nBRCq4wxBedtlldoq7yhpCfQGgfWEDIjtFmBYtWmAMbTfthZTzI4eFIM7M7abNNW2XC+8Ugov69euDBjMRa+gZgULgIuhwPPB2q9MhOYcvV66cAJDG1DEHRWKNzIU7J9Qs8FQQJ5g1RODGYXlC\u002FcyFMjUhIokKcN3t1\u002FWVIZIgWM52QTszkmV2JBgkIhA8Y9DUqVMdSsxFJyygTp06gk8vT9Kbb76ZRBwrjFQKR0aPHq2Jo8OJl\u002FRAUmCJoXMq4RUFmjblUIirkAlTCz8RezsGLc3tnTCIYsGHoOmzzz7jG24W\u002FN8rQNWqVTWpVq2amzbPETQdd9xxeo5WmSmUEaa5lkNwmwJDBXpnnnlmZp2EB8d42O1a574mHJOlcFdF0wNbsvbOJwPQTy4rchSDYJDmJomBHcOGDTvmmGPYiV2DfSAGUgA7pEKQrkaOHClegCwiQY\u002FTkAsCKjWWNwto4t3RWJa5\u002FMIpUM2U8qGB7CBCDCwyZFtMinEzVuEouTiwZ8+eEF0E4cOB50P7N3z4cLblrGAZrIdVEdpaRq8JErXGc5r7M8twzjg5GbomwledeLjmPPfee2+NGjXcGtiHW6UHJ3MQQOoBTChiUvgCTiAMUDriODN8tHamz5c4HiXwQO5qIYqs0brCc9zC3JsslkMCDmqkJaSO9WJIyIXcnvEpjTAXqSAm58NGgblCLRhBopodTP7LpbLq+I7j9VGMAGeLFy8e7u0Ad9ET8Tn\u002FeazNgul2ysxjRI6tuU0BcL7+uFnEbJ3zNksRMpYtBkzIUwJJkNBAcOFZhFo8ELha+uKgSA8mIx7xiql\u002Fq7BYlLlwWTVTyocGsokIgJmHm4R3YxdIdoxnOl6YMM4rQMDnHVnumYwVL3CNag4rkSFDURN5f3YL5QPMq3Pnzm4HTJ+fsEWM6ytDVy0OmdatWxsFrLgvuDvoVpHYwduEJvgCTjAUurk3uR6bP1s3YcunMWdgt27dZGlJFMDQMcJ7EsuMv+RDCbIJqXPHHXckWQwl6Bzzj6QfYwnm3fZDq6pRctwL8MgHHT2Yj84NqpqtIQcBUD72l2fyWAshF264xXTv3h2PLErnmjjwpc58j4tRU6nTwnWSHOnKIwIhat++PYenHP0owrMZcuslQQFeJEHmlmvhIU\u002FT1dJANhHBlsSeSdlHzANvL4NXAcMEEQYplSJ1ohSPkgp4RSgkmKRnRUEaRj\u002FSpJQQRYUNJTV\u002F5m6NyYSdvUlWKZ4eMEmF5Rl1crmKOnk3UYHeMlvJ6oc8SHMzCT4zVUfNRKJa8OSZyleHJIqkeKvABOmZJHhMZsMQrmKqbeYSVrFVvqoV5kbZRITCrKd0bakG\u002Fh0aSBHh37HP6SpTDayaBtYIEcRpqzZKWiu3Bnx7yy1K86kGsqEBn3XWpJv8I4IvRh4IffhNKR8aGDt2rM8r+WiYNlkDDRT+pozKM+36QYT777\u002FfI7ZviinlQwPA1DeXfDRMm6QayEMDjMp3Il9t8w0K+Y8RvAl7MU4p1UCqgYKmgTW5zucfEfINQmnDVAOpBgqsBlJEKLBbk04s0UDKrDsNpIiw7nSdjpRqoOBrIEWEgr9H6QxTDaw7DaSIsO50nY6UaqDgayBFhIK\u002FRxvuDNOZb3gaSBFhw9uzdMapBtaeBlJEWHu6TXtONWtdKGEAAABJSURBVLDhaSBFhA1vz9IZpxpYexpIEWHt6XbD7Tmd+b9XAyki\u002FHv3Pl15qoHlNZAiwvI6SSWpBv69GkgR4d+79+nKUw0sr4H\u002FBwAA\u002F\u002F\u002F0Oc+vAAAABklEQVQDAG7u80n+dl2+AAAAAElFTkSuQmCC\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fofferbox.jp\u002Fcompany\u002Fjinji-zine\u002Flabor-low\u002F\" target=\"_blank\">出典：【労働基準法とは？】わかりやすく簡単に解説！人事が知っておきたい内容\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">役員は会社の経営に関与し、方針決定などを担うため、労働者には該当しません。そのため、ものづくり補助金においても従業員数としてカウントされません。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>日雇い労働者\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">日々雇い入れられる者は労働基準法の適用外とされているため、従業員としてカウントされません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ただし、1か月以上の雇用契約がある場合は従業員としてみなされる可能性があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員がいなくてもものづくり補助金に申請できる？\u003C\u002Fspan>\u003C\u002Fh1>\u003Ch2>\u003Cbr\u002F>\u003C\u002Fh2>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員がいない場合でも、ものづくり補助金の申請は可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員を雇っていなければ、ものづくり補助金に申請できないと勘違いしている方は多いです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">それは、ものづくり補助金の要件のひとつに、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">事業場内最低賃金を、毎年、地域別最低賃金＋30円以上の水準とする\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">という文言があるからでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">この要件があるため、従業員がいない場合は申請ができないと考えられがちです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、実際には\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">役員報酬\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を賃上げすることで要件を満たせます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">公式サイトには、給与支給総額に役員報酬が含まれると明記されているため、適切な増額を行えば問題ありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fportal.monodukuri-hojo.jp\u002Fabout.html\" target=\"_blank\">参考：【公式】公募要領\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">申請時に注意すべきポイント\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">ものづくり補助金の申請\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を行う際には、以下の点に注意しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#434343;background-color:transparent\">雇用形態を正しく把握しておく\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金では正社員だけでなく、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">非正規雇用者も含めて従業員数を計算\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">するため、自社の雇用形態を正確に把握してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">次のような雇用形態の労働者は、常時使用する従業員には含まれません。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>従業員に含まれない雇用形態\u003C\u002Fh3>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">試用期間中の者\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">日々雇い入れられる者\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">2か月以内の期間を定めて使用される者\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">季節的業務に4か月以内の期間を定めて使用される者\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">このように、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を算定する際には、単に正社員の数をカウントするのではなく、パートや契約社員も含めて計算してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fportal.monodukuri-hojo.jp\u002Fhojo.html\" target=\"_blank\">参考：ものづくり補助金のご案内\u003C\u002Fa>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数の変動に対応しよう\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金の申請後に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数が変動\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">する可能性があるため、定期的に人事データを確認し、適切な申請内容になっているかをチェックしてください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>従業員数に応じた補助率を確認する\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数に応じて補助率が異なる\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">場合があります。そのため、事業の成長に伴い補助金の適用範囲が変わる可能性がある点を理解しておきましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の従業員についてのQ&A\u003C\u002Fspan>\u003C\u002Fh1>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q1. 従業員数を間違えて申請するとどうなる？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 誤った従業員数で申請すると、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">補助上限や申請枠の判定が変わってしまう\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">ため、不採択・返還のリスクがあります。必ず雇用契約書やシフト実績などの証拠資料で確認しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q2. 従業員が途中で増えた場合、再申請は必要？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 申請後に従業員が増えても\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">再申請は不要\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ただし、採択後の報告書類に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">実際の従業員数\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を記載する必要があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q3. 社会保険に加入していない従業員はカウント対象？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 社会保険加入の有無は関係ありません。\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">常時使用する従業員\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に該当すれば、人数に含まれます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q4. 外国人労働者や技能実習生も従業員に含まれる？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 含まれます。雇用契約があり、常時使用される労働者であれば、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">国籍を問わず\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員として扱われます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q5. 役員報酬を上げて賃金引上げ要件を満たす場合、注意点は？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 一時的な増額では要件を満たしません。\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">継続的\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に報酬変更が反映されるよう\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">取締役会議事録\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">などの証拠資料を残しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q6. 従業員数の確認資料として何を提出すればいい？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. \u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">賃金台帳、雇用契約書、労働者名簿、源泉徴収簿、就業規則\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">などが一般的です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">自治体や回によって指示が異なるため、公募要領を必ず確認しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q7. 一人会社でも加点が受けられる？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. 従業員がいなくても、役員報酬を引き上げれば\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">賃上げ加点\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の対象です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">固定費への影響を考慮した計画をしましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>\u003Cspan style=\"color:#000000;background-color:transparent\">Q8. 年度途中で従業員の労働時間が短縮された場合は？\u003C\u002Fspan>\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">A. \u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">常時使用\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に該当するかは実態で判断されるため、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">短縮後の勤務形態が継続\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">するかがポイントです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿の提出要件\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数が21名以上\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">で、申請時の従業員数と期末時点の従業員数が異なる場合は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働者名簿\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">の提出が求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿の管理を徹底し、必要に応じて提出できるよう準備しておきましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>労働者名簿とは何か\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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zBAfntt99mgRtAZM2FtVE9CPTVP1MB5999910AA5uGCKyzsd+rLBrTo7i4mGUBnYUFh2PHj7PykBAHy8OHD1MntIxjcPTo0ePHj8cxSKoJZwCkTqpXpDEIhuCAfPLkSda1AUTWXFjz0YNAX\u002F0zFXD+2LFjAAY2DRFY9VKZG5hpTA96GlLWVld5OKUGypDbBkNAZG+likcQ0i\u002FdP0bhqGQyvr\u002F6QQwkOeUvIKc4PeJP1Va0euUPyPympgQE5BjL\u002F3JLtIoztfLaAg+DuSzBRHrPYnhYEXisi6Cy9A8MzMiP1cEBDU9AxjdkNCpBUr4\u002FxfHT7XYTDoUwFZkamS7ESL0Dy65Ljx98\u002F1s\u002F+snPurtuXr169fVfv0q5+Ns3mBg0v79y5epbl9FQrr71Jle66OOX\u002Ft4BHj9137k7NjZWXV3d0dHBU2EKGuqVlZUF6R90xMeQWkkqR3n54twSmQAOaJ2dXSD39fUhoyF5JDsT\u002F\u002FguXLjw85\u002F\u002FnOf03d3d12\u002FdGhjo\u002FfkvX+NukJAvXry4MwPchvTw+ec0IPgV0X8HzAJCdLu42rC+G5ssqjxz\u002Frk\u002FeuYpR2X1yMhIgc1WlF8yNTbO3plf6BgdGCh3OLweH5rSssrZhem4Q0iNtnyb3W73PlhjCY7nteQDWWHPt7lWlvLz85G9y0uSnYqfvLy8zBzv6uoqOKDRA2Suu5DRcBWKhlOKXO+caoNYNQ4VFhYWlRbMz03yLL+9pWV21llaUEhH39qDAwekd2eQd1oxLD04BnC4ZT\u002FjCIogny4l7hYXXaxN0To8PII+4UHC6\u002FVdfP3CL197AyEWWZ2dnQwEGjXIHOk5ZSOwyoGGVrd7hZqLEzQut9PifyTMZXFdfWNpaWlhYemTTz7Z+tAR7vY+9vTHOU5XVlY+9dRTpaUV586de+bZ58rLy5\u002FYeNsilheSnkM+Q7S3HywqLOzo6ARtYmJkcnKWG8r3339\u002FyeUCR7JL9IMDvT23c\u002FOKgAIHtAMHDoBMjYympaVZzg318+WDFtiABE6M09Pj0IUXzA6wFCZoeKhPshnqQ0lTZKEjCJLN8DD0ygi+3t5uurOJEMyzW3ovOxIjoMk41Mb9ngAAEABJREFU1N5+qO0w\u002FE\u002FPzGDc3t5+6qS0MOOoYqGnGCZlU2mfkYUdUamnO767Pg5y7Bws+DY2NiLMTMwqOyW7C2tTebmZ6x4fev+7a\u002FFYGJucGZ2M+RopfszPTrCIOTk5ydyz9je36LzZ9R5H36nZiStXrgwMDDCpublZt3rem5ub6+odpItSOHvgVVZWFssX7LgVFRXI1LQqGpQ2WzY1BQ36+IUjIpmADfYcFNmDm5vbGhsaEFpaWhSBVjWl7eBx2ZMMcEBj9BMnTlCXl5eiUYMQbLPqWYaWK+\u002FegIQFp+tfrrzF2RK6YIALNoh67733PKtri\u002FMzV27dZjk4uG9Anp6eZdF5avR9OmLD6fR6xx2bLX\u002FZNf\u002F7K9fv3hviEKDwDOCd3r5Ax6gCbHAUgH9F4NxIvHZ7rsOxBz1Myr2M2iFlMN2Vkd5wUOE4MDg4iFBeVSb75qupqeeo4\u002FVlcuWA3rsu\u002F78j\u002F+FctgmpuLo4euzk6eOHPavukIagjT01tSdPniwrKzt2rP3gwYMVZVXFuTYoLi0seuKJJzgPQH11Tc3BxmZOFIeapf96ofTmoMWRksKxE2cQuHtG4FioCPLJbYMTbrvlTaWrVJN10q+gH+4spei80t9FIDD37EnceCAADixCkHk8ETcGpEz2gYMznPQ46+Lw1NQMGv+5NN5hJRg9x5ZXVux44pHH2vbt50IRoaqqKsdma28\u002FuJdPdb3dbm9oaC6t2EtTU5NCUTg4PLPoXLannprzGIAKz3n5JWc\u002F\u002FFhd7R4OSfDMEDVVe9sapYNCsA9+GVjKxhYRIcEtMXLO5+ICkjm5UaOhaUeVjV1Bt08ZHBI4jrKPctJECBwMmAZOGrTW1TehR4g\u002FFvYcLCn59qJYlhyh6+pqOSlx4FGG41DNAfv0I2cqKioYDjforjQBGMDh5EY6NTc3jwyNSs40Ns7IF0JMs2vBjSZguepxjY6N1VRXM20gM5HkBgd19v6ADYJzcZHhuNdERmA\u002FZuj9zXvZ1xmorKyI\u002FKEpYQGc0fOL7VxHgcM9zHD\u002FGAGiR0Zz\u002F\u002F59GUT9fGXQCzZgEnIQQJPJz0CAGQpnTgalCcto4D6Z5zrsscEeM6CwpBdQIBMsPCNQCgvzYxwLMgiKQCj0Jeep4ZbzEkdAFkgu\u002F+HK6OjkW1eu\u002FOwf\u002F2lB3UoGCNtT1NO9Pf6oHyXS80hNFDQWgiYmJ1fXPczW6Ogo99AIpM2KZwXB4\u002FIofTj6rntXnE5nQX7+4qILg7y8bJfLxQFYMVDqVY+HE1GWNZsFGTIhNzeXemJytqCggOu6xaWVrDy1f2\u002FAEZQuCoLb7bZmWUB+4LUgg8m1a4ydT3FkK2pVfAYNHNOeDCcKLN\u002F8w284RXDqmBx\u002Ff3Z21u3yTIxOlVSU05SZmVleWpyxvq1fzcG48UvMkOJ3M2krFxicTIoKCzm0syM6HA4Oigj79u2rb6xDqK2vCYTGtQcyB07OhJw3OFOxyVGTOlC4LOFGs+1QKxcs7AEcRMkicFpbW63WdQYqlv45YMA8psBheNntYgGXw7Pb7WaztfUAyM2tTcho5HE3L1FiAu3IhlOnTra2HiC6h0+fefHFT3FDdfqRDz799NNFRUX\u002F5pknjrQ\u002FBF2fkD+cxndUBLsrPbgxZUencF3Bfo\u002FAVCGQAKSNIvinR\u002FrvTWj8m9LvsE1U4Mg7roXu7MdoyCLFDAF8NCoLF5+4gTE4oHGuABl8ZDTo0ci1wdW2wLGbSXzCtj+KDIJlE5aIDoFIlXpb\u002FFE7CH6rNd0KO64ZOKuqQWbPVmO2nTZGvWlrFA5MWq1WnQwAohPBwJmyWvWGozcWbf25Fuc2VGfh\u002FvVdnpqqeIsWS\u002F3vgXIvyGg6fQ7uDiCOBWs0yCAYgsPQLHazzA0gsubCapseBPrqn6mA8\u002FrDCUAFBO581O\u002FzGs8eLOCyjqGzsABy7Lj0SYiDpf73QFmdZLCEY6k3ABDH1NtHtQTBEBzAWezW\u002F4orNz+4BJq2Ql\u002F9MxUYWn84AaiAwCXclqeH+gHiW66tpuqNXQNuc9fW1uJHp7LVKJz19XX9ryQCotLtWGY+477IWH84sZxUqdd49lCJvoPNggMPpAoCZQd7bVbXzOp38F5i1hiS8vu73\u002Fy7b3\u002F3e91d0l8pvv7rV1mJv3jxX0Do7e2+dGnjjd2LFy9efevN6x230YuymxlIm\u002FQIO+qHbW5MMYsqH3\u002F+45\u002F64086KqsHBwezrDnWzFweVPFo3JaTPTQ0lF9QsrzkGRsdKimt6B9UXiKKDrWBaLHwQF2WfQFB3qRK0BGLrSxRRw9Thm3GcgczStTWWPqoxuZTGpUe0ORTXrjgGZb87tAmFzyNVnadzs7OTW10SdrJOjo62GWVLhFWDGTh2M8OfenSJQ75yJwBvF4f8uXLl6lZPOE5NzU4nAR49hwA4bK4qmoPT6MKC0vPnj3L0yhuZ8+cOcMThnJHNRqeG1J\u002F5IlzZWVlT3\u002FkSYtFGi7QPVIgoq6uLgLs6OhUhBs3bjI0z7kVIUYUkUjGa6AFNiCBAl1sMgYLOLAELXjY29uDEhuUNMUu7CQZmMlshBACQuxe6dBC5PrDkCgbHh7h+Q6kUwpLC0gSBVfZP8bGxtjj9+\u002Ffz56k6GPUPDzK4Cje1dsbywD9gtN1p7Nz0b0wMjXX0TeI5p133ikuLvd5l7u7e6dmJzgzVFaUDPV2zS06u\u002FsHMFAKZ48cWz5rFxQe3uEwAjWtPH1DQ+FxFRpFsEivTsakSE62Kp6UEyyPhBGIjqWbEyeOd3d3Ixxub5ubmwN8+8uqR\u002Fpe497++5C57HZC17xzubOzq6ysaGJiYnFppbOnJzMrF8ewGRgYQJD3fvl3eMX8+tbXrZZwNhRluHU6bcec+2SCBCSDXYTEIA2Wl5edi4vICgL7h3d9nVYElAiKPlbt8azV19eXF0p\u002FKBPLprSs8vTp0xVlVe0tLcdaD+bll1RUVrJDF5VUPProozVVezkJlDkqDhw6jnyktSWA43bNc86h4Ak3GAjDQ30IHF8Dgt\u002FYx5kBPVmtaOjCaYHDsLJJTbItuVwcemtqahYWpPdqWdPEhvMGJyWE253deIXl9pccWx60PPyB0wcOHCh3OKCFBGY5vrm5BXrJ\u002F+ry8saGesXmyKGjsofMo\u002Fw7vMqYnp6kS5h6amqmoaEhdlKFmW\u002F95haMEIuRpIfiQgUG29vZY6W\u002Fc0BWINg\u002FuHShlQV1lAiKPlZts9k4DIOTlRXTN6AqKso5PJeXlyMjMASAdFT+OoJBlW+ARQMgTUpZds5xKUXpvffeuXPnEF595QLC1\u002F7nNxTh\u002F3z7B7Ilx8sMdia6r6ys8CCJQs4zUFZmyHctMy4L6pxwmpvbZCEfGwqDUlNktNRUjA4\u002FEI5vCGzCv8WSgYAS3nALmaa2Q\u002FG+yxgzh2OP3S6dapADBZIJM7CZlkLMXXDLomXPo6iBT+ibgqPUCiCy0itYQFZaLb6MkJ07s6TGXlBCW215cWFJMYK\u002FSCBcKXE3xcmQRwEUHtGwOTk56beJ+lvqGLUh1cpNEuTjPZsUnKKmICQskaEpHSP1CaFMY7D9sTEiRT9BgFDAUWoESkAOFgKypbxiL0+aKKcfOUPtnRv57Of+DOHHP\u002Fz7T3\u002F6zxH+4fvflPceoCycDZqamjjKcltCaWlpZpPDrdRmgp\u002FNqGVngzeRw4psknQFSNJ9zNUhxRFm50j\u002FIGLbKeOwpxRlZGSEQL3BSZb8ocFfWDbI8svi965gYGNXSGGsmaFX87E84T44VpN6vR+EqJWidEVGCK7ZTFyMetPWKByYtFqtif2OawFI3PbEjX6SE1smtLBa9YaTcIj4Bso+EWyjShZv7LJgZcibtixwGYKDP2+\u002F\u002FfadO3cARNZcxBu7wQmgMT1Y1eHSXGfhOl68sQsJBr6xK75jN+E+mdRqm8b0CM4wnTKLQmoQeAanxmw7bYx609YoHJVMxqdIP4iBM8ViSXxvt7o1xenBaulWR7ir8FO+P6UZ2ylODyPYZMWJYgRSOmMoFCm1EicyRZFV1snaq4TduWYpSg8jCUmDEIykIxpWYLcWXEWjJ7bO9HzJb5KGR8HyixxyYLeQt3ZvldHTE\u002F6Kp1f6ZscR9ZTAM13C7P08h6nTZzN8xzJbZGEvjSr54PNfgps9Ov2zIREyMzNTWloahtXX1ye\u002FghWmjrUp8cxj0uBmr9fr5zlYnVayuXegqakZeY6lnUCeFikclPKbpLJit1cSIW7XfEVFReBlGZkSn91ulwVVVdQ3dufm5mTyVSGY1Eiiz6Su4zazvjvfJCV29aWuXvmG6ZC5TmrPjvHGbnlSOabe4Z1jGULZznErGU8IgRKlh1DFZkADY5FdIjWxBzRnS\u002FpHaM55EV7vCAZSnB7ZOSl5Y3dHUL8VTlitKX6HbyuCSiFmitODyPW\u002FIgpISopRb9oa5fwOYdLAN3aNYkYzjsb0WFhYuGHER\u002FmOXTVIyruoaixj2dy6devmTelrRGIZJKsHMNkuUe27urqi6pNVBt7YTbZjsD0LvsGbGmTlO3Y1dAzrcu3aNaOYCSCD6fFs\u002FAsXNTmjMT2Ki4tPGPFR3thVg3T48GE1ZnFsjh49evz48TgGyTYBeOJEsp2i2BuFc\u002FLkSeWN3ShjqFa1tLSoto1uqH+mFNxTp07pD0eBCtRgijd21RwXDLAx6k1bo3DW19f1P6cDRCc14o1dnQRudhdv7G5yIaSdx4DGi6udF4jwSDBgPAOmT4+od1pRlcaTZx7EaN++50uKpWjGCkLgjR7z0KHaU9Onx7179yKDjaqMNDONRq+jvvv374dhTE9P8glTxtiUEkCmFIESsMqQlabfhQLxRArmjs3lduYXFIRFhZKFNVkZPJeyYldWw8Mj+\u002FfvD30l0TI+Pq36tauMVY9L5pm9hbJBIjzLyo3NtPy1Ga0Zw\u002FOtW+v27g2beElZVyeHY+7o5BAMqOzyxyJ9gXQAzbdv377ARkLBs+qTeQ4xlHiWyA9RptmGuXegwsJC+Y8QQqJAmWaTpDOc8vLyCATp\u002FyZHKGMqoFTmOcQgqjLEwvwbITuW+cMREQgGjGRApIeRbJoaSzgfyUCK0yM7R7yxGzkp2jVWq1V7Z4N6ilcSLT6f9F\u002FOWAvXU7xe76rHs7pKlQAGy7W1NeoEdrGb6euV\u002FwtPbJOkW4wigYFxj1pnWV9fh0ydUHSnaPZE6avUmkGUjjyr0TnpCk5YndRBQOPZY2lpiaX0QX0fEIaHhwcGBhLCYDk2Nkad0DKWAX1HR0YAiWWgQT80NASsho7BXUDAK+pgpTa5v79\u002FfHxcJ9TExIQeBPoq4QwMJJ7W+GGyb+gPJ2yIgYEBDmrqM0RjehQVFbUY8Wlqbn7ooYfUIDU0NKgxi2NTX1\u002FfJP+\u002Fjjg2STXpd0kZziic1tZWYlQwNdf6EZRwcEazD0pHEPQ7o0AFajCTuvbTmB7q8y++5drqKpcE8W2U1qSSXumy22qY3PFv7CY3J\u002FrDSW68CGcgtEsAAAnCSURBVOsUp0eEP0IhGNhBDIj02EGTsb2uaHjjRkOX7Y3J6NFMnx6sb7BO4qdlY\u002F5QypqNTVne1dXi4mLYqzfQISv5nZAlyQBKvV5JoIO\u002F+FD65fT8bfr0YKkk6H2HjXBQpud0aYzKNzo6agl558oyPT25srKiDk9iFUqDeFb6ZaBUpHStpcjNG5vL7ZRfzg05qnFQ9CvNHZ1R89Lb28NqUtjZY3R0skL6ZlEGScySn2eMN0tU5WZzCiXjhk5MjXFjGY4kZUXkW9mZmZmRSsPHNg+gr6qq1mbLDnXY19zcHKqJt2W1ZNXV1UZayEppFiKb0kNj6vSw5NsL5INiSBR26cuVmbMQZXrMlrYoCgsL5Y7BhGTILMlqFVVU43x7kYqu5jYJpsx0keC8UiI9Rx+p3J0ahQql1sNAVASUFD2wO7pvimPLzhGvJO7o\u002FWOXO5fi9Njl7BsbPjddVqvVWEwNaEm9taEBfzu7xEmPeG54PJ6ZmZkpfR8JYXJyml+JoDCZnJyk1jwgfefm5qanpdE0gwR3BHBhYYE6WKlBBsEQHIaGoulpXQHijNPppAZNW6GvUeHgAGgUBANLvN06ok1jeqzLL4ezcK6nuN3utbW1VY8HIT4OBnju8\u002Fnim8VpBYFWsloRkHUWcJaXl6l3CA5uLC8vP3jwQI9LSl+dPOOGgoNLOovOcKKOTnTsSyqLxvRgKYPFU\u002F2lpra2pqZGDU5lZSXr9GosY9lUV1fX1tbGatWg37Nnj4ZekV2Mwtm3b59OivANlnSCGBUOzjgcDmpjS1LXfhrTQ2XyJTRbW11NaCMMVDLAKZ3DrUrjWGaAxGpSqU\u002Fq8KwSM1VmKU6PVIUtxhUMqGEg1emhxkdhIxhIEQOmT4\u002FFxcWgN3Y3WEQpSzw7l3\u002Fv+or1H5mDYEJ8SbGEcWyeZex0rEyfHoODg1lZ4VH09\u002FfLkxWul5W7sPJNT0\u002FLYW8SMjU1s7px47eplG0iKympZJ6zwtr8PIep02czITU7OlQOafLLuSFRcKRk+WVH+729zkV9Y3diYiLatydG98zPc0jr9PR42vMcsmOFRG+GjZycnMiXRvPy8lialF9VNEMMW+9jTU29\u002FB\u002FDQub6wIEDqkfOkHlWvrZ4s1NRYWHa8xxC2WboJpH8sx4SBc9kZPc3lfLm7q38hIQwIFMXoomzEdU4x5Yvd0lnntM5NnnyRCUY0M6ASA\u002Ft3Imeac9AitMjOycnMzMz7VnengBh0mrV+8YuIDq9TeqtDZ1jbXV3jenhdruHjfiMjoyohJmcnFRpGctsbGxsRPVwsUCC9ePj48GbmmWjcFh7nZqa0uyG0hGWFEFzbVQ4mh2I3zGpd140pgfHGG74cvV9QMjOzs6x2RLCYMlxgjqhZSwDpS+3mLEMktUDyBIZtb+jxt8gGILD8OBYrVYAkfUUPQj0xQ1qPQ4E+oJDCWwaIiR1ctOYHuxnrJqzrqenSAiVlY7y8oQgWFZWVlIntIxlQN\u002FS0lKHwxHLIFk9gDxyoU62Y5g9CIbgAAtFDgd0JuYT41gFlnApVmtCPX2NCoexQKMgGFg4zqovGtND\u002FQDCctsYWF9fF2\u002FsGst2itNDvNBu7HQKNGMZSHF6GBuMQNtiBqSXr7Z4iJ0Fb\u002Fr0mJ4eD3qTdGP+ZmZmdhbNRnmjEcfHilZoV4jyJcWSzDO9gFFqBAtK6Vf6\u002Fpg+PcbHp4O++3UjHFYn03fKkopM2pW9Xt\u002FCQvjxYnioPydH5bcoSSBBPG+QjB8oqdO4bIZqxiA5elVVVYW9fehXmjEgw32W5revr6+hIfwrQxecy\u002F5vT0w4aIafUilPAtZ+ZUCRhoJEn3nDKimRFmotod897leaNyyDPW9qago6wSrgGW1tbYqkpvZTGrK3FBaWst6qprt5bUICNl0YEbMuRRBVKTXs1p+ohERVxmIoqjHPvmLZp43e3OmRNtOwowIRzgQYEOkRoEIIgoFwBlKcHtlmfmM3Ozvsn2aEk7vN25mZmVarVeeggOhESOqlpvhjWa16w4mPn7BVY3o4nc4eIz59vdJHDdLQ0FD\u002FwIAay1g2ILCGE6tVg\u002F7evXs6XWJQEAb0xQWIUvCHGBVZcw0CLmnuTkejwrl79y7OAGhgAXM73tgtKipqaWnZr+8DQl1dXWNjY0IYLKurqxsbGhJaxjIAoaa2lrEQYtkkq6+vr29s0O6SMlxjQwM4hni1b9++PXv26ISqhaUG7UExOjNFrUSnp25oaNAfTpgDLOIldXLTePZQzkosaOgpgOTYbNQJQbBRrmQSWsYyACErM1OhJpZNsnpD0HDMEBycz8zMVJ70IWsu+EPR013dTCUegZUxo6CCByM69UVXeqgfJpaleCUxFjPa9Prf2NU2brr2SnF6pCutIq70YCAN0iPkTYf0mJWtiSKYqIAcEOKMGWwTJgdvxkEwa5Pp02NqaibsnSs2I15QNev0GOW3TEjwXGd4vV75jV2UCXdxbCwyQrg7MvnhynTaliI3czy+iYkJS+g7V4QzOztLTZ7I9W6vXG7nyspKKAs+1riLi4tlpZp9QOEZ8xBjP8\u002Fod2TR7VRItLrRthtgenqSlbuwUVGyJijnhrmjC4tL8+bY6CgL6GHdWTNkPSdMGWuTs0RUnmXYhCefWKgm0Jt7B3I4Ku12exjNKG02nmebO7SwoPRsNje3yQeLEIzGhoaQ7bgbFRUVdntumAk8RyrDbMy+afZ9KKr\u002FKClmnxpj\u002FQ8jJGxTzViRXdAoRU13U9oQnin9Fk4LBraBgd2VHkm9b7MN7IshdjgDatJjC0PY5jd2ldc3tjCelEJnGvHGrv4IDCTZarXq90cPgvb0uGHEp6+3t7OzUw3S5OSkGrM4NkNDQ93d3XEMkm0aHx9PtktUe6Nwbt26RYxRh1Cv1M+zUeHgs\u002F5wAAku165dyy8oUJ8wGtOjvb39hBGfs2fPnjp1Sg0SlmrM4tg8Jn\u002FiGCTbpN8lZUSjcGBSP9T58+cVrzTX+n0IDG0glIIJRUkt2WlMD\u002FX5JywFA+ZlQKSHeedOeL7lDOyY9NjySMUAgoGkGRDpkTRlosPuYUCkx+6ZaxFp0gyI9EiaMtFh9zAg0mP3zLWINGkGdld6JE2P6LC7GRDpsbvnX0QflwGRHnHpEY27mwGRHrt7\u002FkX0cRkQ6RGXHtG4uxkQ6WH4\u002FAvA9GFApEf6zKWIxHAGRHoYTqkATB8GRHqkz1yKSAxnQKSH4ZQKwPRhQKSHOedSeL0tDIj02BaaxSDmZECkhznnTXi9xQwo37Cawa+FhYUbN25cEh\u002FBgGDAz8Dly5erq6ulL7IvLi5ub28\u002FLj6CAcGAn4Fjx45VV1f\u002FKwAAAP\u002F\u002FZ39WpAAAAAZJREFUAwBqxft822YtwwAAAABJRU5ErkJggg==\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Ftemplate-run.jp\u002F190704-word-Excel-pdf-juugyouin-meibo\" target=\"_blank\">出典：従業員名簿\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿は、ものづくり補助金の申請時に重要な役割を果たします。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">企業は労働基準法に基づき、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">全従業員の労働者名簿\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を作成・管理する義務があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>労働者名簿に記載すべき内容は？\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿には、以下の事項を記載してください。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">事業者名\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員の氏名\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員の生年月日\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従事する業務の種類\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員の雇入れ年月日\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働者名簿の様式\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">には決まったフォーマットはありませんが、上記の情報が漏れなく記載されていることが必須です。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>労働者名簿が必要となるケース\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" 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ygUWg8v3VtaLVOYezA9NzdB6XZUlWnKbM1FQBvouFwuh9US9LWUtd9ksQ2f7m9qarIVv8VSViqzNR0BbaDj8Xjsfn96fUV8dVCJCItJc5O3P9jz8DhCKZFMzUdAG+hwrino4bHDVlwYbCDOKMrkW8Xyv1qOgDbQqeUISN+rjICETpWBk9XUQSeRSLBWYsmtCXHOpYkdaUSTCKj9MKiDjsPhYO7SrNHFumy7JT1IRBCPxhM+P0dzo33vIlpdeaoOOpXblZp1HwHV0NnIJJdia4yQj4cmi1A8yx6XGyKRyFrqsdee5XI5qqNcplmLWRoClXlOiBCSljW8TK3Ws+qgYzY1TN65Nvre1fdvTpW2fOnOxNTSwttvvLmaLEVJ9tq1a7dv3FxcmC9VXlxcBDezC+FSYS3yo9ev\u002FvH1t+7du8fHptT\u002FRDw2MTHx+pvvrKzGS+V1xquDDo1\u002FMLMwOTMNU7b75zKlEVotpT+3NjtsFoOxMZooxZPBZWucmVviQ\u002Fk4zqhde+S2mtZTGz6Ps8x1u8voaG59PBplKjWfVQ2dyx+48vzzz9sffgdZBMDa2uxp8nf3PfZDa4ryuTSnEAFf4U\u002FVkRVkd7cNdnuaPG0uew2+TFm0oZi2dfb5WpyN+Yzy8oai2BCNFs7ymi2Omn6Pv2jLHqk66GRz+ebWABvHl58cKd0gRtjW1hYMBss+f8PnL1+6dEn5wrLww2QyoV8mFEW1lRIHGvjss8+WtaV3YGgweG5wpK9MXlut29dbddDZ15wqBbPZDIxUVdFEeV8j9uK1r5omCmx2aGLngEYsFotaCyqgYzQaf\u002F\u002F73\u002F\u002Fwhz\u002F89xpdL7300g9+8AONjGlp5gfFS0uLu9t6+eWXdy88upLvfe97hwidjY2NK1eufKN4\u002Ff22qyj+RplYCElL5WQFfelLzQnTQgAAEABJREFUX\u002Fra175WWrQbL\u002FR3LN2jqEwfzU996lOkpXKypUQR2W8VL8GTlhKlihF4iFJShT7\u002F+c9\u002F8YtfRChIkZcyoogU4Wc+8xlS+MoJfQh9UkEKDwMpQvhKCP2vfvWrhwgdTLObnEwmzbmUzfnY5qTDalpYWGALp1SOMJvNIozFYqXa6+vrbHtQZLI5mUSXFu3Go4z9UuOKJnJKleweDI8GbkdaqoMzVBdOYoqi0IMpsmupHDw7CDy7YBSiujCitI4imgMRlpzBRCkShRBi5Pbt2xicmhjPrkdvjU00mO1CQbEmshWmGImsJlGGwSz+w9MQ3BYhQgIhrJBwA036VxWpeGBh12xqGB197433b713e6J0cc5OxtTtqxPT8ysrWz8cRhmKLs7RpPVU4S1xZAW9e\u002FXPY2NjoUisYaOwnhfCvVO2SdiwjyxuvcFPUY5HCn9vK73RoEjUMkx1HQ0bBrODrSbqsmUQS6ThvQ5jOBxejS7xUUG+nWanp69fv06TAc2DBw9i66Hxe1ORbGHNSLcp+ol0cn5qgmf9SiwaDkUm742thSMZa0FN6DCWC6bCFA\u002FnQsuL8wvcF2Zm4u5qcS9tKbSQXy3sI22sxebn54lYhQarVlMHnfxmxmhpbWm2eR2m0hWWo9mzlstPjo+C3zJX7k4+cHu2fhIqivyuJntHx8LCSt5oFZJ9U+Lr4WNuK98+MVicbKtE5qdKcbyvtVIFemIhkWcp1NPZbna4DZm03+83GC1Gi93WmBscOb\u002Fbx9HrdZ05e6HJVngjYmuzIxaO2py2UsuCT2WiDdaWhuSyzeEMdHdZvZ3BYJsoqi7FsWB\u002FF3UbzHa3txXGZtxk7GkoeYEhOsgPm9RBp6HR0tft7x684G82ZfOP+fbBv\u002FjEv3z+Y6UiGsBWz8VzQ1bjY6ptfcNn2ts\u002FdLm\u002FVHlPPksXsuJNr6+UqdGvQwN9Pn9HKY7LdPbO4iS4QSffaIYxOj0dHR39wR6DwcAOgtP2aHhAUkp8WmhXd3d3JpPp6u09NXixq6O9s4hts9msaLYFzj51ceD8Bz9itZj7+\u002FtPnz7dGexvKRklGZAU5UoYsJ5JG3s6fUQDVwcGBhg47Y3ZU4Nn7H4\u002FlvM2Z1934OzZs5VYO4iOOuisrK5bLBaczhgssaWwcsXiCZ4+CClShDA8rWw2G8GFV4jIIqHKSqTwtxF5QitFuzAxYRZT2xUaGwtN2C7fLuFGgrYXIRG\u002FiYbZm4QF0uWVNVoh7k5baH4svbG6HAmFQgsLC5FIRLFDEOBRIOUuKysrMIJQQ59UZCtJS++LPj6QIqQ7wAE8txAEXyHhAER1VVSIe+UVmCbzQXcXL2\u002FJVRRsJSVi75bI7d5R6PF4XC4XOqWlO\u002FJCR6RlCgihMuGOWT6dLpeLdMfSCoVUV4xw3+1Eo9BBrhgUvEgRKgw8moo1shUSFgShD0MqqJQXkgpT4UblMBCa6qBDHaaQDZvZvJHNvC1KJpN8kijaypsKg3yMx28uJyToc3ZepkMRAxgjEMzREB5yO9KD3I7qexuhUehUeAs097ZWoZ0DqiluwFRO6qDDCmvy7q27Y7dZYT28R3Z28u5rf\u002Fjf79+8KyTM8Mfvjs1N379xf+vAnPXX3dvXb9+ZWFzeOknmgf3muzeEvkxrNALqoMMKK7Fpp6ne4mu2YQwGczZROO3bND9cX1isnHrOLCwNny5MNos6BtZBhkzC+vBcncmprXFTFMm0RiPQqMrv3Ka53edihVX6Hn93a+DZj\u002FxNCZgMHCkPnxksffd9d8D39Ac\u002FoJwkM+o0uR5bsatyQyrrIQLqoIPHXV1dLFlJlfUwy2aOzcWCFgVGFKZdZBGShVjlBoNB1kesfslC6KAAU5ckpi912bTSRqmDTq3\u002FIoJ1MpuwB6S9jayursZiscpvsbe1PexoXlQKi0p4ddBhcc7gwfpcE2Jdqomdyo00NTVVrryb5t5GaJTH49mt7nb53ta26x+epBK4lOqogw4rrPfff3\u002F0+tXSvyVG9n\u002F8nz8ofwArHim8SHt8fFz5i1dI7ty5w5JK+Q4vG1Czs7OrxcOXUm\u002Fqgy89w6qPFu3YCnXQwQTHSaSQchCRzDUY0tFIbOuUgJlNnOO5UPTM0CBqgkKR1VxilR1VkbVYLBvJxw5KhVymNRQB1dApDLAt7Y25FWWabDfl3a42h88vms3qqcFkbcxnOGcQElKL3dbSbGPDHh7iRH06vLXHQ1ZSLUZAHXSyufyZM2dYXvX3Pzq8HBi58NyH\u002F3LAt\u002FWn6lg9DY2cu3z5MmoiIoxDl58YHj5\u002FWVlVsSh77srTR\u002F+1drVnjcL\u002FsnRfI6pWWPtaK7u7frLqoMO5GidqTFNKaXGx8HJkMX1R5GVZoaOUCmb+aP+8yMLCAnckFXevLqX63kYonZ6ertD4vtYqtKOJmlpQqoMOx2ns1jCcaEJH\u002FN7kjo4O7tjR0XEQ56m+txFKe3t7K7zFvtYqtKOJ2nbo7C1RBx1WWJOTk9P3xpS1EtbJXrt2TfktEmdYfJhQU9ZcSOBZmim1GJPQOci3+7hvFaTM8auoq1TZ14iqFda+1pT76o1RBx28n5ubSyTXJ+fCygqL7NyD+7Nzs5RCeZszFp5bXkm6H345sPAly\u002FnF1Gaj1bj1nS\u002Fm2ugo5xLUklRzEVANnfbOHoe9iRMrZYVFm+15p7LCatjMZvKmRDySzjz6SrKrycLifGE5jTLEsxkjieQGvKQajYA66LDC8rd6WB8FO33KqMNh50f\u002FxSd8pq2TcFZYFy6MDD9xUTmxYoV16tSpZ599tqe9+AVMg4EFGkY6Wqw1GrW93Va1wtrblJ5L1UGHMyy73c7pSSKdSxXelAIbZ3+P\u002F3gGkT6kFM+mh3zhf0LAf0wCSBXiuEfhj4bR5MBobyM0Sp5h0d3lxBmWyWTS6hiF4x6tTFVoB3xXqLmH2t5GaJQ8wyrHDXlWWJxYsVxiAUVWECssZXmFhI0fIRFPNDaXWU+N3b6pLK8YYJjroKmWMEVFYYdzMXwQt1Brp0wfs9jEKxZ9FOGtkMALCcx2QocqhIIi1CBcWksVXgfD4IpQEGoY5wgPZSJDFreFmlBQn2YJL8tVYs4dSTFOHOARYplb4IxwTL1xFTXUPbAwnE2sclzFAgoeYuEdS6TjixOPDkRz4auv3WTBJebRiXjs9p2JdPbRjDi6ODdxj+PRcbWL89np6fXwErNvOiMaXcUHcQvcqJqIcnazYSUWDYVCqeLFht7N0btOm4mevn\u002F\u002FPvfa0TjOvHdjbHFuBqitLizGU5H5mZD4CV+pPs2fmbiL4VAk9uaf\u002F3j1vXem7z2wlvyEr1S5Ej4eWUqbcrn8o9\u002FrLC0traysheYn7szGVyKL3JFtSQC0m+eV3KUSHXXQYZocHBjCrtu9NeE1WKw2m43lUmM+iRyKLKVauv1Gp42PAln62GpKZR2O6HyELNTe2+53u72n+xsq\u002FvUntQR5uzoX5xfoV3YE8IEPnJBXnbIpB3o4IQn2dG4YjObGPNuedAyNcrnNfQMjZa99UW7k9bqGR4adzsJvny0e90Y8veNP+Fbj8+MLiYbkcntHYHDovMnU5G93HOT0zmG1z9y\u002Fd39umfUpcLl9c3Skz83HKbGe8Zpi02um5lafy+vDz908p0gTUgcdbmlu8vb3BFhnwUP5RjPP\u002FtRmQ2+f+CZytis42NHr95isYkjwd\u002FcNDz95pr09cKrwm0WqZNLG\u002FrNnlu7eSW2ouzum2Mt+sj+QM5gGh0bwga1bDB6EcrlcMBjEAmMPAMo3msleOFc48zc2OpVFIgpl5Gj2sBTAAWbNPZ3tvp4zyk\u002F4SjW7guevPHX27KUPLi7MozwwMEB8mks1VPJGp+ejH\u002F3bC\u002F1tjfmkv+\u002F8EyOnTK5ef5u3rW\u002F4wsUPnO9rNRjMrH+bPG0qDatWb1Rbg49ja2srs0hRkVkzu+CciQqgGAxmisj2F39AiQ76SCCGCrIQPAt4dNQef2KK6sQOU1jADoSkcjIaC7\u002FzLdXHf5EVxkW2NBWlpakwIhwAykQDno84jokgmEt+\u002FUlAwB8KBARvBQk1YVNYE3zFqZnoCYOMmtjEIAzOEBmMcDtuCnOo1KjK+o7Hn7PVXjySq61aTT0eTNyRtJrKD+tQfW8jlDJbeqi+z\u002F\u002F7WtunvqbFqpCAsjroMA8A2nzO2tvbGWwgeFJISEQqsgovsqRlxABeJjnULJ9L7kh6kLtQfW8jlMrjT4BVTizO\u002F9ev\u002F+vb125cvTFKGQtCJqpvFn+Mx\u002FnD3cmbf\u002Fyfv2e5yPT+1q1b1679GR41VlPXr19ndQovCAXl66dCcjSpJmeN+xopXZzv2659re1r4bgU1I06rLD+2V\u002F\u002Fc1eTxeOw4DGzfTFFgGexGgtHYawWM+vDmYUlq9W1OF94I445n1tPbWQyGUoF8TA2NTw64RLCPVNZqLsIqIMOow6Lbc7ALZYCdDgSZ1PBnM+yhcBitdnmSNrMLBRp5XB\u002Fn93sZv0Mb7Q7e9uax2e2fkeMhFGHBTCMpNqNgDroMOpwbPmBi0+wgqXNnGtyqHnp0iXWF\u002FDD5y\u002F\u002F3cc\u002FytwengPOwZE+VgGoMbcQteAFMepcfnJE8PWXPr7Cqr\u002F2bbVIHXQ4\u002FmRjlFmLJsRJoSZ2KjfCHkzlyrtp7m2ERsXkT\u002Fi20FXyH8efTG7YSNCEOCnUxE7lRti9rFx5N829jdAoefxZApmHLHMdVlivvf62WFWxwnrttdfEWonPaGGF9bvXWFUxleEo7q23CjxVOfu8du0aCvCC2M9gS2I1mRPZOktVrbBqt+3qHli08+xTzyorLLLd3d2p9cLCypBZY4WVS6zb27xiheV2+1OJwu\u002F0nC5P2QqLz+VGcs1qeXSGhylJtRUB1dCheaywSKH1bMPc3JzP52OFxcrL5fRuNruSxSV6T4dvreT7o20eu\u002FL7PSqGHkw9CD32DVSEx03y\u002FuoioBo6Yq3EGQr3YWuVFRY8KyzkQyPn\u002FvqvrogV1oULF1hDKSssigRPLQhlKra67MycyB4ZaXK7vY3Yi1flLdrbWuV2DqhpKe62qDKiAjoc1P3qlf\u002F+Oe2uF154QTtjFVn68pe\u002FXJHenkp7G\u002Fn0pz\u002F9xS9+cU8DjxXube0x1cPMfOELX0int350UCGAVEAHi88\u002F\u002F\u002Fz3v\u002F\u002F9f6fR9e1vf\u002FuVo71+\u002FetfH\u002FyGexvZu3T73dXqb7egieSXv\u002Fyl1aruVwbqoMPaAeJIQRPi+IZdIhAp6dgjQIeq9UEddNRal\u002Fp1HAEJnTru3MNtmoTO4cb3cet1lTtm6ETkpY8IcO6mFtfHDB1OfNzy0kEEOJirMeiYzWaTvHQQAfNjX8WvCEXHPOpU5KNU0mUEJHR02S214JSETi30ki59lNDRZbdU71SVNTc3N9XWPGborK+vcxYh6dgjUHsHEawJbfLSRwRqbNRR667U108EjvmBpZ9ASE\u002FURkBL6OQ3sjyzSXFCpGThJdVlBDSDjtFoXJgcm5m6+5s0ZRcAAAxSSURBVKfX\u002FzQ9GyG9O3b9\u002F\u002F\u002FxdeR1GTjZKM2gQyhzJmsuVfiSosvb7G9rMVi9wTODGxuPXgWHThnNyks3ESjrmt2zWyWNW\u002F8f+D8g4vK4m62tZos9l1hl0RANze1rtUteuonAvp1VpqAZdLDrdvv7zg1cuXLF5\u002FMFTw\u002FDDPf3IZdUlxHQEjoEiLEHUhjBk5VUfxHQGDr1FyDZot0iIKGzW2SkfJ8IHDN04vLSTQT2Qcq24mOGzm4vIpHyo4\u002FANmzsIzhM6Oxza1lc2xGQ0Knt\u002FjtG7yV0jjH4tX1rCZ3a7r9j9P6YoSO+JaibRcYJdSRVvNSi8Jihs7m5mc3Kd2+r7TWN9ekCSK3RY4bO0S9B5R13i0CNQUetu+X6Mn98ETjmUef4Gi7vfNAIHBt05LcHD9p1x11fNXQymUxxPn7QhLVVMpkkPaghWV+jCKiFojro\u002FO53v\u002FvFL37x3zS6Xn311Zdffvk\u002F6uD6zne+82+P6nrppZd00OJyF37yk58cLnSef\u002F75b3zjG3+v0fWlL33pu9\u002F97rd1cH3961\u002FXqE37mPnKV77yrW99SwctLnfhxRdfPFzosPqHeGZVQRsbhb+mplQkCzHWqvX4MPSrbpTSnAoZmsy9DqMJB7SJ\u002F2otqHtgmc3maDRKf8cSGTHPZbICISG7tLQEDym8oobC\u002FINZ8ep\u002FFKBIfOvvoqv1+JD08xtZ\u002FIdCkVXlFmSXiv8UCZ4jIFUkofkFJDRQkQhToVCIOAihkKAmsvWRqoMObZ6+d7vwV2de+0eD0TIzdXfuwf233nprdT2TTazcv39\u002FLhxdX19HLTw7SdGdG+8CEQI3MfbW5OJKaj1KNJeX5tZX4+FQiGkymjqh1bXo\u002FQeR5DofjCxO4hVpNDIfXUtB8EhoCI1KLcXX19eFpMGSpV2oERMUIOSZ1fCNGzfSyZWVtQwSKJ9LYwSiItn6INXQMdmsiUTC7WnayCStlmbxwyuHo4lweP2ds5P3VhJb8QqFl1di60anjcAZDHZDZmVuJY+a39W0ki78OSO73U5WP5SIzU\u002FP7PUDoAaj2Waz3VuYoo08eoTnzkQ2upI0WNyABgny0Oq6w+GYX4w67UYkUINp60XoQgdJHZBq6HhbA0888QQoofFNruZWfzfZXH6D6HidtmeeeaazzUtRW1fw4qWnP\u002FbhZzbWUg57E2rBYPB0ZwuRdfh6\u002FF5Lm9+Pmn7IanXRkMEzI60eG07iGONooPcszXE7LEJCx1vtbtQQogBtJg2+U75z586d7m4VOgjtTd5gTy\u002FtRZ8sBOb6Ax6r+aj\u002FnAq3PjxSB51sNtvZ2enz+cQPrJqamgLdXWQ9DgvRgUECEUTBN1qdFKU2G1ALBALiU0ip2+1vbbYfXquqsMxw0t7ejpP4L6rjvNNuJOt\u002FiHI8hxdNEzq0mqahg1BISOERYgp9soKwdqpXX58W4VjVqTroKLdRgqIwStGODGrQjkX6EeIhpNafHasghMpMbZeUKdRWVh101tbW5ubmWCkcnBYXF5lTL+jgCofDLBsP3qJKLLDsmp+f5446aPcjF\u002FAnEomoBa466DidTkZ1BmRNiBlDhw6utrY2l8ulSYv2NcLzrrW1lTs+1u7jzuAPXh0udLCuTP3g64aOslFV\u002FL07fcZZ3agj2kCgoR15IRSpolNJVugcb4rDgnBDYeAhsqQ7EkXQvkXoQDuq1ahQHXTMZnM4\u002FGB2Yn50fIoGb6bX2COGZweWuMCz5QVRRHby\u002FiiMoJWVEGqlu8nMdUSRTlLhIT5PTBd2gWnL6+\u002Fcoi00hGbiPFOZVCpFNh2duzv5AAbPKXr99dcphUfCHqkIBVn0b1x9Q1hDbfTWuxhEXjekDjo0u8XeeH30ZpvfT6RmF+bZ3BPv0cllUvBstqJD0fLyfCpvf\u002FPNN2OJTGETdnIsGltPPdxNZoJc2FpNbaCsH6Iha7EFk7OwL2UwNjY3xMV+99LymiEdDWdNubyZZrLjhyY4oJmK86CKfSDSyfFRkEQRG9Px9OZCeGlrYWX1svcDsJQqtc6ohs7kfJStZE4Y2GUnUgSREKRSWXY43FYT\u002FHrxIMJkaqKInUP2b8p2k7s6Au5mF5pNNiOpTiibbWRnL562uk1JOpv5rMndwbIA3uX1tFnM+NmwmTJZbOz4ed32YE8AyXI8RQqwUpuN7NywOdTbEezp8FFrLbZSKDIYgBH7pewr3n8Q8bcWGi7ktZ6qgw5bgm3tPaeLl9Nu7OkbJNzsnLq8zQSCfbDO7tNiK4x4sZ3K\u002FjIII3Ct\u002Fu5CpeJustkBxlKMW1TRD7E4YmfvwoULrLbwik8FCICBAIS7t38k4EEBTIAnGu5qKmwxw1OFVrPzyeBKcDz+LXCcGnqCog9cHKIKn6u2Vu+F4T6s1Q2pgw7NJrJEGYInpkQTxBA4ssSILCk8RWAINRBG4NARPEUosJssqpDVFeE27uESjCB4iCaQChJyUrKkEK2GRwdeEFmFgYdEKczx0CHcVTV0tvsgYr23fLsOwxJVTKbCMw5GUs1FQB10xG4yW6IHJzZVmSxPTU0d+xs82VVdXV1linY0RMOPvcllDhABJGqxqw46PNo5\u002FvRrcfE462zzdungYi+XScmlo7rOnDmjg0Y\u002F5gIRIH+40FFrfQ99HmFi6buHjizScwTUjToVtkTMY\u002FZQRgHaQ0EW6T8CqqGTTq7fHbvO2nW3tjFjYCuWdEcFEMOW69TNezceROw6+5bgjg5L4W4RUA2dcChisHp53OxoscGSZfJrsDjWV+M7KlCRHdvZ6XAivbajghTWSgTKobOv3919vezoMXjsqJnPmClt89gt7pYdFajY3Oprdjpc6WgkVtyK3VFPCnUfAdXQoUX+QAf7XTA7EqVsf+2248eo0909cvbZJwaHzjushW+572hECvUfgWqgo\u002F9WSQ+PIALHBh2eXHKafAQdfHi3UA0drTZeC3ZWT+i7+\u002FTZbLUgUw0djj857Ts4Fey4dns3mZQfQwQOHTq73YAHELS9dEchasyX5W4ycahdUj3qKL87KW3z+vr65P1RdgJLhfDIEZZ9NQ4wLS0tkaIgqXYjoA46ZrP52jt\u002Funb1OiS+aEzLAUE0Oj0f3ZycmS5FSX4ji\u002FJ712+PPphDB00IBpBFI4VvN8tpMgGpXVIHHUM+kkyZHI5CLefD3+LT+OR6biU0l0gkUqmt10QghCw2d3d7c5u\u002FA16hPQ4xFB3J6D8CBRCo8vLKX\u002Fxlb0\u002Fnk+dHlFrMWgYGhpE888wz7PKRVYqeeepSq7+71ZhRhDDe1kBn92mv06aoSaYWI6AOOtmcq8VtD54eDnR3lbaW7WMkLLt8Pp8iRwixuex\u002F+HN\u002FUYQOmu3t7XKaLAJSo6k66IhGMnJAglfS7RKlaDfGbtfXyy5281PKd4yAOuho\u002FgXTWXnpJgI74mMPoTro1MoXTLvkpT4Ce6BkxyJ10NnRRHVCHnByrlNd6HRS69igo5P2SzeqjoCETtWhO+kVJXROOgKqbr+ETtWhO+kVJXROOgKqbr+ETpWhk9UkdCQGqoyAZtAxFq\u002FtXhTFOnoF03YPpaS6CGgAHcCxtLQ0\u002F2B2tPiCwVI\u002F8htZ5FCpUPL1EQENoJPLpFZnxkZDsWio\u002FG9zpLMbkdCDyZnpWGLrb47UR9RkK4iABtBpMBbesxePzeVjhffmYVQhS0POZLMGe3pNDfKZpUSlThgNoMMDy9k1+NzFJ\u002FqGg5xMlQam0eocPnsRidtpIZVUTxHQADrAJRAIuN3+rlOFl3qWRadQ2t1FWiaX2X0joHMFDaBDCwUyREq2jHaTl6nJbG1FQBvo1FabpbeaREBCR5MwnkQjEjonsdc1abOEjiZhPIlGJHROYq9r0mYJHU3CWKtGDuK3OuiYi5dFo8tut8sX\u002FR+k8zSsS5eqtaYOOr\u002F97W9fffXVX2t0\u002FeY3v3nllVcwKOnYI\u002FCrX\u002F0qnU6rQo8K6Ph8Plr4r7S7PvvZz37sYx+7Ii8dROCTn\u002FzkCy+8cFjQ4eES1Prql5duItDR0XFY0FFlVyrXfQRUPLDqPhaygaoiIKGjKlxS+VEEKoTOowqSkxEQEZDQEXGQqeoISOioDpmsICIgoSPiIFPVEZDQUR0yWUFEQEJHxEGmqiMgoaM6ZLKCiIB+oCP8kWnNREBCp2a6Sm+OSujorUdqxh8JnZrpKr05KqGjtx6pGX8kdGqmq\u002FTmqISO3nqkZvw5UdCpmV6pCUf\u002FCQAA\u002F\u002F9OZkc8AAAABklEQVQDAMMDYpvgytc2AAAAAElFTkSuQmCC\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Foba-sr.com\u002Fsubsidy_post\u002F565\u002F\" target=\"_blank\">出典：労働者名簿は労務管理の基本\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿の提出が必要となるのは、以下のケースです。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">申請時点での従業員数が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">21名以上\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">で、従業員数の確認資料における期末の従業員数が20名以下\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">一方で、以下のようなケースでは、労働者名簿の提出は不要です。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">もともと従業員数が20名以下\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">申請後に従業員数が減少していない\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Ch3>労働者名簿はどのように取得する？\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働基準法\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に基づき、職場に必ず保管しておきましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">厚生労働省のホームページ\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">厚生労働省｜主要様式ダウンロードコーナー\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">から、書式をダウンロードすることも可能です。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金を活用する際には、従業員数の要件を理解し、それに基づいた正確な申請が求められます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数には正社員だけでなく、非正規雇用者も含まれるため、適切に把握しておきましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、従業員数の変動や補助金の適用範囲についても注意し、申請書類を準備しておいてください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">さらに、特定の条件下では\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">労働者名簿の提出\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が必要です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">労働者名簿の管理を徹底し、必要に応じてすぐに提出できるように準備してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">正しい知識を持ち、適切な準備を行うことで、ものづくり補助金を最大限に活用し、事業の成長を促進しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の申請相談窓口\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金に関するご相談がある場合は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">専門の相談窓口\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を利用することをおすすめします。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">担当者が詳しい内容を説明し、適切な申請手続きをサポートしてくれます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">2025年度には、ものづくり補助金を含む\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">7つの主要な補助金制度\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">が活用可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">企業の成長に向けて、適切な補助金を選び、事業を加速させてください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数による補助金の上限額\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">補助上限額\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">は、従業員の人数によって大きく異なります。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数6～20人：補助上限が増加\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数5人以下：補助上限750万円（省力化枠）\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">このように、従業員の人数によって補助金の受給額が変わるため、申請時には正確な従業員数を確認してください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">小規模事業者に該当する場合の補助率の注意点\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金では、小規模事業者の補助率は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">2/3\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">とされています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">しかし、申請後に小規模事業者の定義から外れると補助率が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">1/2\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に変更されるため、注意しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>小規模事業者の定義\u003C\u002Fh3>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">製造業の場合…従業員20人以下\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">商業・サービス業の場合…従業員5人以下\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">公募要領にも記載されているように、補助事業実施期間終了までに小規模事業者の定義から外れた場合は、補助率が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">2/3から1/2\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に変更される可能性があります。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">申請から事業実施期間までの従業員数の管理はどうする？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cimg class=\"ql-image\" 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YfXLR5LXll1WfeYSV0CQ6EqA4iTbO8Si3a5ZEBKA4RoIn9NlcXTzA5k00Q4SrN7l3OWrPLTC+bE\u002F1pw9ktm9tgWcxFl4QoGyQRMeZLDjg5ryEtZNeivE5uYcFwDNKupChwJM+etCOS+nUJCMJ8BijDWXbNkvS1SilW4Ahd+hpKXqubmfJw5mn9EnhXaDjk47raWVZfvt5qUIYwZSuSS2HH5wsWaQ3npFy\u002FRmpeq7O8PaP753Ce+ndLQWCaZ6VVLk\u002FKpdVVvfpZkVIFgRjzNWNxJSJLXJwcd63kejMY6PsjAsMxLscN9hW+lEzeCZU0YRhKQ\u002FAEDLuvLzct5sCCYRkoUOA4tjR6Mq8D0x9NCmLIqKDmhCxAmEAIhgCaSHUOF\u002FiGBAfZWdFjUioa8rn5cbgxprwg9HpvDBygc2iDVXGXIQQ8yJqJjL6EDqQu0qJTn5xoG0ZneIw7Zq\u002FOVnfUkqIstZkNXWsHXgP6GbRjTMUC353t2qWRAvFsUrKqrn2QV8Kkgo\u002F94ks5jLR4VSTlpAlBMYIUD061TooakLNcyz+FsNMQ2xoWZZzQiM08soMVsJik5SlxLnHpUgWqWiCQ5vy8UWjvAIqgijoTZQiC\u002FLOioMktsjBxWfNc\u002FLKjTT3307OT6VvV5ykbTZZrRkVhEfhhrNS2+Yk48oiMaZrtlaxhENHp2O7WNgLGXXgWdajwIRNWi+BNOriDAqvmvC2q9OwQjDDpuKN\u002F1QYp3nc64XhaTgrBjlY8wcbZoR1bzRdPTVLp3XTm156fG28pTgV4UnLX2yCztY3NdgDY+Q+6cSjUgYelmyMLSwX5zyejTI+PS5BrgAAEABJREFU9NCtTYwOyl3NPa+WkoVjkdurk\u002FX5W9OJMNSIEKLeBc80YWpgykCHFJix1tXhh47LrR7ynBaiYCJyfRLtx5ROAKnSz\u002FmwrgNT4QM1mnn8h4kP0h68\u002FtN4siCvnHgIYoscevDx4gpuP4zEnQmvgSyIWY1HY67OL1znfu3z8kdma3csulBnuBdiZsWCEDz63qbG\u002F6tcFOpNddiwAsQaMYTZfY7nhsEbNkMGpm3IUyeOKlq9rQpNb+MIuSDaW6I4q7BlJEMwpQ43IGQu1\u002FVxXwDGkg+FrGwLfqZnmRjci+n\u002Fs6ezHr86Dei6PZFq9t0ZnVqrfIdiPGEG9tTCDq5PuANF7GowSNhPT1FfLikf8ETpjv3nCsDvvXszaRJm9YqY4B+6NZPlAMYhjMA\u002FtaCCE\u002FD4eydnQpx9z\u002FvW9e+FGnEAu6e4mgArrU23Jv2wotJfrujEOo05cjjPITjgSUbCNaVjuJFRbuTRCZwrFvQUfWNx4VtoIU1X8cvgGZw39L1zH1M1dnQ9GgDpjzgTzgpskGzdUl5UppiV4XXCa3UevA0cU4TbMXGKkKNkThGEl5TT4RsvTsNlubGFmLBF7jMFHiDhugvSiFEoEPdYF+muT2C5\u002FdK0VUXVsu0hiP38RjZrPMyizB0Lp8l612g2aznqJUsnNMEYyFyxt5roNG6w7dsn7dVzmwJsqtbV4sPw+pg0uVYW4gDWOFeSyywpWaSm3Pi0MObIiU83IqyF1UKPQ62rX2ky6GgrMzoI8WkQR39vQTlgIBevXTkje8iJmj4ztGCG4sayTBkDxjjAJOBhO2Q6RaCil0ZpXxaMy2IwGEr37KVxZVAhACZUCuH0LLdwdNn2EE\u002FEILkwFu0gg591iFaRaySyQWbpe00JbkCaMUECGXXgg1z9UjASAh5G0mEvNo1Z8KZc0QmQRv5nmhLI0YYX32Xy7tjeyjkEmxPBgxEDmpLSbri\u002FW+PuMHIf2yfmeGjiLZlEIfYbLCS+fC6b4pzvASTR53XyUrnX994OYfyyvlbgR72iHEwKPE67o5gDDBaKIdFDbzmBsV4FC9ErJzr8WTjzjiJ\u002FWb2HF7EVFADr1g4gRjC\u002FJlfl7rOweJbH8NqfQE7NuDGIG3aqr1aqP\u002FIVeNDxI8GkRskDnqObJ7F92pyr7Xzxe7yfpdHXL2Sn2xRYmvtYFrsXHTwUZNnGSgMIwQuR28qunYmZ1kuSGzjdV1pNk7gDCYmoERgbLYdUXFdm5+OurDbaiR3PZoywrBNdMNbF1KNnwZhyRXPF5jp\u002F2oBXzHoY4cndtT\u002F8umlvROCJN3LSUtTS17NjRzJkIaXsodnnMI9C\u002FTpr31wOHoAB+AESbBt4SbpB3hCPW6c2YSVDBKAsyuzvrVZtm85+IMeu5k\u002FONoHH5LVYm\u002FdUNjAj1sEHJu9c49bLO9enxLsBPtWiImQwWdEJsdFiZHyaFQVS9L0VgA23EezohHgR3AIx+KLJK3h9dLpkkZpyRYf0hG5q+aYa8OiwOaM3ORqBH8Djdu2\u002FJNJkIfyPN3KkaXibT8KZWAwcdUMRaxKdeGRrwfTss4hRKMZDSnF9V2nV4p\u002FLoYLdFct+Lf9ldfnKNdrjNz+Wb97uvunCNBZvTPNitrJKcX+3Y3cVuRy4Fxe5efdsGOTPnmENNY650EET3pt465y2AzABnrdCSBKcCYOxI73jQbaKEShzKU7zWdAKPTOzhHMXvTiLxs8WV0gWKZqMg56rM5xhdGiVzMURR44Q2zZ7ep2b0NYtktnvkQWZcnUjWNbBI9FGYIObLd+sLRDQtNjChECYxagyRsRiIN9zbVfo0C7vSNlF2FK0jyrGosYUi1q1oXLAE6XXPld6yeMlpEZCcuHDDs6m9WkehrNy5Khx+NPn9n0gnGtTJlcgxN0FcGIfwuk5mj4bzLKNXKaDaR86BXgUZN5lUvSpH0AIbDgEmzjE9sDlMSEsc+YRKnhKS9wPf14x7asaMo4efSH6cVyu56JZVvd3JdDRqcKtCMuQLjEyFCQLMgpNvA4e9jbAhvmX6wSEWenqv+vUkR3D\u002F36\u002FaCKHd6+TqQPBP3LbjTLjq5P2GO7EQNlgqF2aYjfij0wY4FE0wQBbbe7+P\u002Fy+grsFjgGaX1cInKiRLFJ\u002FRC6941xVgAeE2DUJ9kKCEGHtiEMsHLJxIBYLwnL\u002F3lamf38d8SfnMoA+CjFcJjX6LlmkjLwpV3+0pCYTzJlWIF1oZAAAWZBRaORZqvCI2gnd+KkRBsvKtb\u002F3tn2v6nOoBktNGtb\u002FSJGjQ4Uwvb1AybeV\u002FrFb8SjtcRlmFOZIEfpL6aSzvJp7LpMCOxBZDpnkPh\u002FrrcVnqbCFeAYHANwqkB7dPAlvMJlizmbV7t0qNAEeQRUIcf7W8srCc+8uZqlDZ00WAjwWl2n7daZS4t6HC1xRJA7TA9Qb6yxuQuf+20mndNq8q4oDTKmX3I++LdezYIy5okPKAdruAm0bg18d00nJn0Lo1EblFaleEf+BuoiQA2z2OjS0AJUf1yte+fGeL\u002Fzv0ELxuH4njVf7nNWsvmQhDsMeWpP6\u002F1+wT3MFY35+haLnVdVGmV+eiqiFVIiA4Fe1bgaebaS6mbVPolP77OFkEiX1PNUmYIZjH84YvnzM3rVtMjzFa7M1TlEKCBHEeBp3ZRr7n3qHCE0TsVW75m\u002FOMTOiRpdMKVu+Tjs8NFUU\u002FCM91cm7lJ7lL6AxJkwoE9526aR\u002FAAJrzFZvfVOhZ8EYc1EQ6txGLV1ToUceAc9PG7RoE6Q7iR2faUTIwSJRD7T06agIiOyMkUAEUB6Rw3Onlvt2099nZUMwXOEhZE3ik8gq1T42zc8aYoiPbKZtcnzqm4SUkVpIhao\u002Fa1Yv6jLTkw5pmsSGwUjUizUTNcmoUTPmwkNGTR7BDNAFM1zDczXJQdz7jzb59IHMpvYkn\u002FhB+cFLbBxwc+BhNOWTx76QMde4QMLtIqTO9qQMmzbsUoVURyqPgVM2pcRSfTDpsqkg56t6btfmtbWYzJq6wBRjVAA8RgVTrmhyAD3wRFthucUInsD7IikYTBopcuz7v2kFBzXWpz+u3KrEGziMmv+DS+g\u002FS1w+idylv1Vy\u002FKKbYkSAB2V96puEFIfmfeti71hQooSkdt2giWHVy9X7D69kg3CdHr4+ncBl0mTFNfmmdNHh0EJy8QmCCX4AgwTAoEbZoaelcLw24jxbXn4VjReiom9eyAI\u002FHLCCH9AipUg7t0oaHdyvf6PMkbcQtytU6pNQ8yn3J\u002FSnL79sI9WRbqs7r3lbwy856eLWQQZKUn240KfXt11oEzkpI6+7CrnRJaZvDPbuoIzgQbh8U81RNblhU6TIwVcKHH5rx4P3ltS08qG\u002FO298uWz0a87AtHCdG7QYLXINd9OU+gvqZi98QvuMMBaIyBBMAEIBaEHAbNH6GsUxr9d+JUiNyPNDTi84N7dZPM9K4Uwn97a+NCZrxfYqwMBJ1N\u002FvzCC03j4k4\u002Fb3XXIExykcRPcpQ0W9u6W8NUH7cPS4wTbmY0pR9vUxmYwVjUEnMBG0JZySUhEBzVsfGDDdMLUHT+hTytvUkIFpu9+rWTJQY\u002FXcpuCf6cZbU5fQR50YVXZuepaR0XVgkLuUhWU5uPJJuBk6RqK1PjVFKCteMKnvbdbtro08UQFPRMjhTXdtq1blarO7sVfC4woc\u002FOlbMbrRIl3bQBuDrDdvgo2Y8lYLIGmRlURdtE3KhpoStdbvrvLZDDG1dnOlfoZRVll9fG8ry9TVrzTBwyaNzjzuqFQ6vqfAzfKJ3YsQO9oe7WqGmpeKr3B5euPFaYQgbvGWTLZzNYFc7AdIKehNHA+YioBn5nWm8+DpseHplDLZMT7SKbwQJNCAsMfWaNDEN8tUL15hYzbxScRwI3iADVDnLN6nMsK\u002FXKB9exZV6Hsb7rg5MNCXbewvIow8Na+TOsKmg5qpH5a6uFoyEUsp9rthmw27IIvs8MqydKbg+Om1X\u002FvEozd990ulHnPY4PbuloLvdmxvFa8SAOzaW63p7C+MWs+D98cpj5BVDS4IASEsUNYjjlpSaTjS1I1Snc6bGI40TRLTI5MRK\u002FNYYIaKGI10m2K9ymzik64ZaMsrrXNGlJWRxEG8t\u002FIVA9NECNRxSIxDTN9U0bO99nE1wEPWbztV6+zwL3OwGQXkcEhw6rG2Ph2ViRCykIvRWNN0n8RsxD7eZ1ZgIe2k\u002FVPeLQs89WLkuzVuwRh1DehiwaW4JSCVCxlOR+C37XLrcYkiUPOmSaTkmshYVj\u002FKRzMSYqO4cE0ld7Im+nSBk7sjb0JtwbLa6cBf1dweVpdrh7z+FCKRM+MAbJ\u002FExOTPsrc+CPlqpfb5AN4CDTaueshiibS7zIKQ46veHRTHv5wP+zMeWB4pcjiVBtC8fu9qaDoLSs43JAugr9hbzbI+ABkjspTCOwPok8WOXDT1VL4bSX8MkiH6c7vM5oR1YIAizFj65AfGhpyRygVo7+FFR91Qhx6Y6TTagX9mjsukY3xsP6QQ9\u002FU5jAEa4y+LpSbbxUdmu7yJo15vQu0TkGM128MvWaHptHm3WSGKz8wa\u002FiilTrSuU6fPIizMVvyhgYc5HZ45US8Df0hLdcRBVexpiUglzvDDTrJuNFRGwMoSn7mWsgCDgYaB4Ik2MEbwzH0sa8+spuve8Etb\u002Ft6UHbYRPMCGa\u002FINM\u002F0WwdpHD9pN4LEF99tsNE8nXgBNvW5ikZyAi5zahdFTzq9\u002FWl3JRlYaydHWKf1sXFjpN3S6Jr6r80EyrXK0oBSkcr1qNAC4Bk8SRU1mmU1Yiutkyo3iIxVVVqriIrdPcuyr2rG7yrj6pWrxMZ\u002F6CDvlVFW4FZsc4gzKRgI8SanJBB9uHdlNhB1Fw0QOsGGDhcPpbcLz1uRqQEfCZRNtgoGQE3kIoFarCkxoMvMZvRDYcCXCTOyvIItjiFp0oog9PTQXpC9UMfIpxy7Dt9twRMMuk1S3DMPZ2sUDbKufsdOqZXuqe7VJ1ruJpxoJZW8yKph4lJtnJ+MNMFEhYA+8wyZOPrybUVpQ54u7vBVCleA\u002Fsnbl1X+8wNlh5L4+t\u002FugniOLOaXkrEW3z+gVOqq73VDoUx9hqxuLP\u002F7GiVm9iIkBP0iIP6AIJgwKBzm42qqtijiIwxmrPLm7IkoSBGGMcjoAeH5cryr3f4CPmcBEmOLSg1mcQdHLsrE+p58WQUzK+iOajpI6G0ckrbJDQA59IWayvZn3cyUzNMUh3I4LloH9U7wdiDU3hwFTx9q3Tm3C9Q7KQhTRSSSmVM8VxpRLT9u2TGaaNMnDe6QKrpiAd9g0oJuFE3Nje1iqtTyo5sAqvFaZSoEZJFy+8d5hIK5fOd3xSUbYoAnhJz41RYgp400u+j5J8OMzq15hOMgpdbiJ4Pi6ybp8Roh1GhsGUxbgObKj2l5Qc7djysV9kXDjwbE1jE4AieUQzqpLTAxm9xRVGffiLrdqkR1Cp4ANO+aHP3AZ3w03d+\u002FUEOEAABAASURBVI\u002FdmMENg6k6Hllzy162eY6Fmw0kBAo2PMQ6ISTexNwvuXrqrZOR6X85760dUEJ7hp6ZCrzDJm6cOF7fXVRTDbDp2FJVVKqwZ+gaQ0qx6NpTWP3hAtfQifs6DSsc8XLZgmW+zgH1Ao2VCcHJpAt4OacTB+XIU53UYku22xQLmOzMOnJ5YI7hVlR4U4r7MpSmWxQmTk6usEaEMekbH3cVmGNOdmawMYe+YOqed5xMVDBCePllfa1Hd7eWl1aKxGcq+AE237yQxRXhyhnZQtxU0nJIL8UxxuwHMyVXT03rQJTpKTEZJirk81Q6JMvMSmxihc7orWzKzYuQEQvejtWiLdGN+jareu3z8jEznL9uqWLY29mTlvzu5zujjMUaHx8ycugCvsWwwpgoPVW1zqziKJANnylLHlO8Tm+QgygOrG56tcw46yPPL6sedVH9y4Mdng\u002FDoq9Ts6BXa1Ue0L1+a7p+xoDHc3T22Kia77zVbfpjwA9XMUJyQPL2fCdTPmsJKYLBrs2TehxqFR1SQih4I5yKAqnowEh7YCIklp1PzXUF80c4gtFJGly4ZlMlEZgLkCAbhgPwWiEWJst+LSfOGAsCHlooQ0T609aak+71Dr9Hr\u002FoL0u0waExJ\u002FghTpS7P29ULRJsJBzn0nHfv3RLgxL0echhSbyLcm4QMLqu7geMdzD3GLMblkKZJp\u002FVLxdWMcm9+c16dUxd2Jm1yQthqY59Nvw5a1mnTb0tn+se\u002FvevyKcHdhdjvMixjZ9X5rgxQdMu5Gv5FhxQjrFpJjXSY5w8iGCUR8rwjvDMqpP8KDQsNaX+AtvFCoT0F2h\u002Fe49Cl5ZWF1z5Xqg+vv4JMnZcPTNs1rfZbHVdPrcN\u002FcG+mETy4Bxu5ddPrfBGksQimLjkjjdfhr8bI5SEjh7Frn1W1wfMbBN7VM8d0au0t1iSMDrsjjfP8J+4zxExmx40qsiZrH7b3iGsSPPj5URk8UB1pAPL+xQx70Ks1zIr9B4aksXyCRpyUcsEp2he6p1jIDIHoDn2\u002F+fF9TW3a1zdLSV4wSMYnjDhkp7R1SzlqokMKunp3tMA0ZgoGNswdzIPEKE63Jrzt4k6J9Vhg2DDm+cXV67e4mW2Zdn2SvUkyxyfsYE3jwyLfp74IOd5gRWAqEsXHkJFD3exnHK6aT0DzGAyB\u002Fk17Lc3s2sUTTgZm6DZb81PGO5gXCdlGI4wmHsz+W9Y\u002Fxiwjjx0eifXG4oxv65ZWRo2sIEnCDi7Oedqk0ZlGLw\u002FSAi2hO5Nmli5Y52ay10sBiXEX2vAJdgi6kMdfN5hX9t3qfjZHVw6bYUXNJB0eAfjw6qWbhOujmycBGO\u002FXarTJK2ahlZaifanD1jezWFww7BT3SQHepk99XWisMep8OMhhnuYiaf1OxQE0bgcqAhAjsnKr+mmD6tVBsV8UzMz\u002FwdX3pqJJc10MsalLvLZWdhWMB7OtImSZinNNyctj7EzyAI90h9yHrkib+0QWHQmpLAWZaAU2Uz4vN82vmSlq9FXpjABqRvr0pwqydAmgPbithap1SYQMsOFO+e93ZoRH\u002FbtZeAtht+HMI6w0wGdxAQxZt5+X+u2T9h9eyWZ8OKXEizgdYQLySURpivgkn\u002FpGoc9SURGGgxwqxtsAD7ewLNnXblMBaMtuRaA\u002FubvCvbgnnjXPCWZufLmMd8O0hCkjIeRxXnDfqMTk\u002FePKSuOyh+KndginRzj3jRenMbfp8R2elgQm3hATAe+VA1Zv2HBVOn1MzSEj6EIZYuvMqtU7TnbuGFqcDNwwAm+vjtpfWeRkOVRi+u\u002FYOrmyZtMeuB7fuUd2sdAAPY+XYgLM0tc1wHAthg6rO\u002FmdBWZVf8S72Fda5xO0FISYa\u002FwVEbmqVrwghh3lqFM4fiaNADwwoOKQltp3lHmn3dupPh1V7w4qb5f26cNz7y7m0veR2S5KMTcbl1hIIMYXx\u002Fr6hWyChngwj\u002FTcH+Huz37oMsKP931qTwumQiXiDNbYqOh1wQcwwstAk7mAw\u002FQuwwqXb66iR0Z9lkmvX5fG0TY4KS5yM2UQISHHvqq7ppQaj0NwLA7fqI42GC1EyMsfJGRyCZUirBdv7tPNShSlX7xQlmS8xHGDbYtebKoDhkU4JK+4+eV7u40ohLjbCUBn3ecwjjDOs2Nv9cHXFgYoQhbGQSYoirBTPouHjxwxB358kjSXyZjTFTYzAEbrapb2+zlS0Jgyygzxmb0thO90W+0OirfOBTM7zhNHFQG8K+7fx3GNEJZ7jihkBI12mOr6dPV18m1UEt4rJXRodZ27lwYLXTihxPi29BJgBgyAGYLnXzy\u002FA2fc26AGbG44NYUghhsxWXa4XpsyeM1Qz5HFv+2o88s\u002F7IUuPC6FUlEkloIvf+Q67Y7i8OijxRXWcP2CAMIR\u002FDbPd7o\u002FcLlt+YtNeKcMBTMsaIEEMHSW2Ye0XTNtU8SiPTC19jr14dUHLkJui6wkqogRhTtC9TWHGRS\u002Fv+E87UCWPhAZ6KrPQsxMXN1wFsyFNxO\u002FPrIoM9AsHi7vaSkqUwAPn\u002FtujVuIezTv0eSS5MQjUzBC2VCJeqnryIOSaa0QbTYZad2iZrjOvKOICyhyaYOxXzIFjD4ndeItmazdsYkbDexlIciITVKjPhZo84WnpIIx+GgRVVB14f4vrAuVoSwWwmsM0ygFd\u002F0j+7Ons667IC0r28JLhLCJ\u002FM9ENa4Qiy4xXvjiqNNTwIa3fZwMOaHmxjNSfp\u002FZVM6CwZtJE5cac1Ua7sW7hJjdheBNmuxKB\u002Fa0tMxJ9jZi0gzweMNZqbTKp8I2pwIGzKk06bNns43fWyn6NIDD9LduTx83LAPYVFWLWA09M5XAUvNQ9wdFBnSxYDbqjsX4REJ1mxnaE33nXJi3D0XyLkKrNe7aMUQOfWH6Hz+iZpfMoxDuwnoGZ2L5u256U\u002FyMLSCjLLmmFE\u002FleJplmEluegSHoOvZ0dpv85uygn8EEmcel8Ia3VQE4yCcfQty8ICXsy2Z\u002FWAmZwBIIFHo0zGZy7iBJ9roC2rIIWzKuh\u002FeSBQBoswCr45vgo4xKyq82KeKMIiykbSBvgcPGOYjnCFGxE1RJB0JXDa2yGEEWbPJ33\u002FlFTJAuKAcmP4+K5vlL9sh\u002FAw1f63kNZB12f4\u002FystLhZBAMJCYZX5d9FwTAg5uTVZ4BEqZ\u002FkEp2IawDNFgQP76rem0ltlULNNmNMGS9KipPenTBzLfmtCEOzuyREdSbLZra2Xdj6YQBiFscjL7\u002FSvZ7OsiabPUIimjIUTjOVmeGNa35lLq8IOTsSCmSBkQsR\u002FdVN7s0sftHz0YK1oy2c5pE+fd0W25WIstcqgDb7t4gK1zy2RWZR\u002Fcm6l\u002FzQVynCwAZiirU9\u002F9+35Oz\u002FA5btCgts2SeMeY5daCcxuuBTAoRcJL5V3efV7qpcdbh3q+9gnMc+0AyOkCDRYFMc4jWLrgKCuY+eaFLAIjtXtjgCIEqNWvNPnyMbsQm+YNM7Vvk+Eqg2DrXUTsh5qygwLAQtnp6uQjrEMGprHTCJUodWw3K3trMUWK5VAbE6Q+Y9ijkzV21NvzFRG8giDbE5JazJFDu1mN4FusyugJgyUehjzIhrLkw0dXztD+dggpfsxxDcQelGkes1xZYDYqLkhdGGR\u002FT4pnAxiuHTBOm00N5pF+capBp8iF\u002FHWH4oQd7AixaUYTfSjIiQP9AIQRgi1zB4MsxOAAAPpCFaESpei42JEUywRYgmeANoSXxRjy1mJKDE54bau3VMyRQwsYGnl\u002FMAwWkpCIzktxf2l4Zn22wbuuAMbJokmkPk3pQrqMWdSE4CE9NyoMzfCm8GqhlLcpJPQiKk390xiJB3L+NIOV6EhiBPQRSCBHH4oEkxiBEEbgQEROCN1LqCZGIEYjkEBOjAY2YfZPPgIJ5PzJX3CiezEagQRyYjSwCbPRH4HkJFVUon2l7c69Kkjamu\u002F765Yib1wCOZGPYcJCXEegaxvtV1d6dwgqdQX6\u002FqKImt34kGPoDnMMZBAk2MQIqJB+6a59E3eMbqIaL3Kqy6tWbVXQAeosYF6nA7QLjbnZuXnulVuVkHxFps\u002FWyic2fGZFKGykyMHn8kqSD2qmfXtBhD1skOK0f69D+07T7QWq1OHmsUGa8SeutH1ri75ga5nTAG4c7yrxoWDIalEOl8rO1L4rp\u002FG\u002FfnpkaiQrhKyUqtaZVXlF2l87MuUmHuM2AruL\u002FhQnBHgYMzELsN92KMjIGHmyVueqEmes+hzd10anCCykkNGyxZb8y\u002Fbkbi3NXxBl1EnwoY6A6YOnrNOWb9a+g8mUsooTy9v3at+4JHx007jGnKpqZVPuZpmqZ3uNUqxaCo+ke6sqmM5tFDwMlJkW3Z5G35pAZfkmlZ6qQP4fuzWoi5AU+REHVWXYLTZr9KsOzyKt8kfhGYxnKVrODEUMN1bKOq1PR+2LYkwpCzlRK69UzMKUlccopnFFDu3Gk+g8nYGIKis2ax1DsnZXMpI1uQoeBjnKjZl4GSzJaOeRHVUzu7Yfa5nu1vEjsCHsoHNIS0XaGPpCwPdHNI8ekTZOom2sRJihQAhHR8E3snW26tpWm9ewEHypYDTjjRzaRDAhpED0qocn+MBIzOFIoGNLLRAht2tf\u002FqEa5z9eg9tVJbChhQADYlLo1UEJfog2AhvJJW1YosHMSlkpVcR8nXjcvFsVl2lEX+hCwzbSX+00nmhDbqfWtUfSG\u002FJ8LNL0NZu+WqNUTqbCr5jUsMNjtKgBkFPhCaAEFsILr1MYiTm8SBamSHiRTDDR6mR07fACmLlpcJ9D6xjG8yDBj\u002FydGTSF6ug10IM9TbG24UhKJx5TrSorXSOms5Dm8jh3osKtWPR+t1b7DIGMLSgi\u002FvgjfbVGO4HT7n2KrQF8FCk5iraCNMUrZD9DzCG8MBnA6DEHhmiDJMfeSA\u002FWQAKwAd6EF3Di3WWEkKix84HQ59FbE6\u002F1KffW\u002FB+RMBqMiTdx0Jpi0eCNtzC37twb7HjkO7TFP1NDyyban80KtlhwetFFTlB10hNCCoEF\u002F2MgYAg+TOHCSBQqcGi77aDMxVcJVHBWrsOGl62TqSH0jp7yypnwTFk84h9ffrsKUMHw+D9LjB4jAGXatIsvHOPrha735ztnflg29b1SCObDL52\u002FrHLiKowSu0pSgk9ZfX\u002FobdF67RNuzM7ox4LijRw8j+U1sYXAQniBOfIQRSr7HNYMDA1ZMLHobbRs0gtM8dZxfRbQBBaOBHjUiVwhn2tOHAXYXHbdmydc+iiHP5QS5f+plF4zDnT5x\u002FUKhJx5R1Gf2\u002Fdd\u002FXDhmBnOSXNdL35aPu2rCgjmkdmuCW+7hj1eePzthaOe3LdoqZNSK\u002F5QbHVgSFmPgRNSeCQcVX+1UhFnIB5jRPFGDt2w2JL3lmhHaut3KhiGgHRDgXa2pm+BUDtQCPyz2gb8NBggCcHr1CmnSpCmSyrd6rgju6vmabtKK9794AerRc\u002F5n2DADBGGgQImqnA9AAAQAElEQVQwp\u002FylCEiAkIIK1SIrqUlmktWmfBJZKPy2owpcAbCJrxYvWOgEIdzwENsBCSk8Eq7RYhdq9DfUAMjBjQgsdJXTM1aupNzhkEIwItfb1\u002FgZ2VizhQUArNBYy\u002FH+cIsAW1JGoHmO5aGbT6J3j7y2IP5hJzfPzQxd7Kyzb84rScanaVLsCPuCmSenlxBAAIzbqoAEUAmyUleyhiuK7NhbDYQeeb14\u002FXoXqxjl+UeEBzOEMg4MPYIYJskxtO3HNMO3u0jhXk1T3bgaKR0WghcJ+MH50PRjozGKiSQcfrSwa2egxvYRTr07QvdHDT0LNcLOy298Tvfh40MsaVzKQpzcslv7oIZeKeBn2endVF0hQgaHZsp48e3SU+8snLOokgASPGC8qxYIFTqq\u002F\u002FJ62V1TShhPTttFjenY4VQ+t5eiEJU0FOREpUKPEaaETm0Ux6NMzBl2CzeJQvDkI2+ZrV0ywDdCwreE\u002FLWtyl+GQY4P2ZskPzTsBGQP\u002Fe37Elf8TkS0wW9Ntdrvt7DIFA9jnQyW2mdpn0+nd1p29P5jkFDz36Wu00YXEWeIGISaqJgHP1hbvrnqqgeL1m9x68EH8GCfWZg0RtQAyMFpuFZne8MJCcfTPBqJbQNyztnQQR6jbodtFicgGHKfDcn1XNimmCZvu+GcVhkpypYcz7BzSAvtw\u002FnSbO49CO+AhymM0ypueDg25MyDbopC5KmEmruecwx9sQzARBJn\u002FDUGs9DlT5d+uaRcBw\u002F9YgkQO\u002FA0AHLoP5Do2lb7xAq8N\u002FHyyEXHO6sxSPCz4zsryOGKqDl0EK964JYBWCHs7CmI0y8jcFfGqli\u002FZedKEScrzKvpDDfunHMyO0QFPIQajs44N\u002FtujZvlGT2NHWH\u002FjhlOI3g4MwA8cpwd9XobBjl0A7+BYLwJOeQtP7AkrH\u002FqbTBnA1ddcqKEnSkzPo3bbof1sAk8XTrb9BBK5GF2qLfxgRUAHrCZNqfsqkcKWVMREwLrRyVXwLNoZYW+5wE8rEgBD0E1KlXoRqKMnPTq\u002FD832aryD7Hnl+zTCKZNRn5GSgGPbdLyySKFZwQyqvM7N80nhVAjC6E\u002FemXsybyPp95aUrindvQIRwhjRwIeTgukCiIPq0duQuQxwpTGM\u002Ffd\u002FPi+SR+58OYIrYVUnOrumuZct9sC+IVYGtCeEmdIZupXrkVO\u002FboBNXCLFu6fM6ty\u002F\u002FTUNl36uGM\u002Fw2MN75HsYARgjIQkAF16TtterTLY7Tz5\u002FJzM1ALRzHL93ML9K6884KhHlMnJuLG8tufJiYI\u002F0GZO7S4aW8TGne27sYr48JkpitNqttA6sXnmIgQwR7EBURgpWsM75n0rxZVexJSWUWPHmxH7ulwefaYBdILJCqBTWx391jvrj9cVAjNq0qjeylX14rzcPdt31XRfq0iBH6YkrEdO2kFtQVW+QwkRXthZEWcit2y0wApt2a\u002Fll9xXxGlhfFZoxtqFZ3G4bW\u002F1Ox+X0RiRxCKNAnKAjVJuz\u002FuOQgvnf\u002FINVlav26QxadpvGrw5Y47yMMg3bN6myZWCQUcIeQ2hlmZDqOl4+D0FRTVZ8iPN9t47H6OgGURBhPvTmorSbBTXCqIA7c+N4U+na9A5XY7tkk3YuevZX7W21VZmYUqK3AOYbpl3iyuSi0q0jxuvydUqyLBbWMloXDT+y8Zm9nwnZ1wcoOG+0bAapg0a8PAHrg07Y3jWHylyPDNi1GAjTvPmOx\u002F3PLL7S6\u002FOYdgef3ZGm1bNYTRKs82d9\u002FWvq9cjvPeRV5Bsyd1JKqVIcf3HH3\u002F1+VffmfH2xzA8nnP5\u002F2kY0JQUCqtXrL1q+F8nPjXt5pETrrzmbmMWNv8595thI+696+5JFB815ikYjNTopNluvvPx+V8txIhmzIAoMHzlDffp8slT3qpV01SD\u002Ff\u002FgiB6EnVlfb1+zOs8zE+kFLemlv+oPkTByaaalmcqWkZyTqTrlVG2gtkiMesoCG6tFPfRqyb3vONlpeGQxTHJSVKVLowB1tM5IevkdR+wOXSJFTmbVjmhFG5yPyR6vFQ9u3rIJzj3pldnvzPkCj9fGyOl6efqHg87WPrTC45Jlq+Z+vGDaW\u002F8ijFAWyfVXn3\u002FL9YMHnz\u002Fg3DP7XzzotJemzfl89vPND2pFFoTxXsddlL\u002Fxu\u002Ff+8fT\u002F3Xo1Ej2LNdJBbVt+PG\u002FKeWedcFzfXhPG3jj4\u002FNPatm6OsEbH6aKIgBksATAQolWaZvt9wxaqwxqAoYodeXuWrVg7efI0LRdpkOTUws4Fx7cn7Dw5faXSlovGkm7PDGWUhMNXVSuhNs0U8zEmOEZjwZabx9zHU5jExsbtqrrx0X1zf6yM3cbGVqX2lVRDMDR0yi1pt5+XGuAvgbJW\u002FOfSSroJqtEPm\u002FwVjAg5njZFNOimZhUVO4YPOR8PHnfHdTjxe288VrT+0wEn99ViS5pNc9b9BdJsqdt37D7h2CPOHnDcp1\u002F+FzFee\u002F7ldxMrBHvnXXV3m5zmPBI6cGIiwxcLFq9a\u002FC+i0Ia1G68b9fArk8dSSgh4ENkAanaWvczpAo3YbNmi2e78vcpZc9FBGATMBKthtzxC88aMuVGydu7aQ1mxQ\u002FsdJaXgbfAFp0uuyINMJ\u002F2lpyHsBFkoHDVenKtScfVJYQ4GmuewDYMNhzJt2od3B\u002Fx13+ptVayRwjERRBnQ0rVt8i9\u002Fa7rouSbUyCaKe9WrzrbNvjsjAHgIO7M\u002FLYlR2IkIOQToIHodtIrTdeapx+J8YOCTL75fvHSVNot\u002FtRC\u002F7NenJ1YObt\u002Fm1P5HgKKUFKvNlrJ56w6yEMKTO3DQaUAOPLRr27Jrt\u002FZLv5r+8eynwd6zT4\u002FDiTt1bAeD9z96782djzqXVClFqCHVyOnCDsrwAJJo0zwnO514snGr2r8wQ3nVus2Dzx9ALdjBJsoQ+pTlkQZcefX5Z5zSj1Z16n4YWaGR09WjZ2sJO+NeWq3X6zESvmd7ipsTIg\u002FnTiv+qJGnp9QwIf0AfjjxPz5xXnBfoduqoJCKh6RcUqFGXWTLsSsO04efbeMRVNw1peS0fql3n5fKys2nNZr0xn8qgBlN9akQiTA5ksJRL4u\u002FMutj9veNW3FfGGZ0Fj\u002FEBFwTv3S6yg9u36aiQvu2YHtmBrmtW+agBrGiI2j0PWNEi5zsI3p1nvf5d2xd7rr\u002FebKEcH32LVfe8siMqY+zWZr+j4+ISO998KX4KBKAiiawJIWkJTAapdkIVu+98SjwoCUaadKa\u002F6wbWcJhH8xv2JQL+GsyQv3hLJWwM29Rrrbb2Q\u002FaUM0Eoy\u002FOJGEnGH2TTqpV7XUobmweej8eGxtqX7xae+kwc74v59wZVMxf7eaE8PYhGWWV1ch9Uro16YvvnUzx9NdIPpVDEkaEHK7AQ6osGGVcE\u002Frim6VjRg+FOfboXrorS3GggqSouIQNyX+X\u002FALYgBBZyAk4t424OL+gaHf+XgihTpyn4fpsfk7u0\u002FP64Zey1oJYGeoKwJLlXFGxA2RCwO+dOV8QYWpA4nQtXbq0JpLg0EKewjSGDRXNYBVHQR5vHvMchxOezFATC2HnutMPYrdz\u002FcTFhsLRXBKLWQk7zMdySG1KiUgoiKYpBTPQx984B46J341Noav6moHaQSuN2VxU7fK4rc2iNm93EzAvOMpqqYEV+XUIjH34fUVWmuI4xEgt7EqIsAmlWkM+hfM0oU5doT2UJLcPrUB92oSOY04c8urTd+uhAHc0FsJHOSRIs6UiBDNM9ng5PHJCE+GInc+Iay6EwAlyoZ7dDv3ph7dZZe0s2EMVQoQsyaUujhmIVIf37Dz5pbeJNuxVMFiTy480203DryKmoQZxAABPKXLYDg0edAoMlllJrlyz8b3XHgC3NAxhyOQsHT9Cu9tZ8nvRJ5\u002F\u002FLlVgxJ3SgrTBKdOzq7ny\u002FuKxs5zsatzWOLUIkLg8F1zG+ogne4qqkPTvYXX5mVvA2ILf3QUlaPkkBfAggRZYooOgyLdqXWmkyPG8UT+trltT\u002FU9cpHy1kDNlWRTh3OdfMPqttz9n81Mz8XtMsKZidXT1pWezLrpx6EVX\u002F+UJDSH79\u002FFM+YSO196cC7HRF1B5yikx0qnjQRQX+mXVekCi5TpdZU7X9cMvBVqzXnkQyYLvloJAgh68Rk7X36ZO5MxN45UCYBpPpU7Xyf37aA1Is3GOR8iiYZQioNUBnhQLKtXCzu0XaIds415ZKSWYnmIR3sV48CmrHZZn\u002FccWbt1THbszNJ\u002FtaZGedN3EomkfOodO3KeHFxZpaalJ6LfK0VIYnwTqflld7jPLWygoCgZCkSKHN8p7VdpNqHczQpQ4XfgcDtqpYzu8vGe3Q9mLQ7Uu6HRxoIwOLj7wjP733nsrjv7F3OfQrKnJ6cJlOQkgCxIGUzW5\u002FPBYoLgQCtgRBSQa43RhjSpmTn+cVJNQSsiTxaIOohRqIqa1Gu900U4ta9BpWilAJdlhpE7Xg7f04pBt1VaHhJ2ypBZhmIlFkVOPTBk7IIUbG060OCBma44fc\u002FAVi7rEJsaPaa95aUGFmjTX9euWKj3QEWc6H6ydnYAfUCT63mlTW9KCZfV934dXMSOEmDK88pXWJm9pSBLeaxTBo7mdXj3+B+mPMDwKmXgehSTXmIpcT41Z8Ea5kScL0iU6gxDSH00MWZBJGPojy04JOyOeWl5c3TV0AzEpwc7nioFp992U+dnTWWveaPrOg00nDrFderyV82JQBJYESNGtm2M04EqKWdaHrL5gIBDVtXkSR23whY5qVm4wPsmarP69ws82yGeBukIgxAaJVZwJP1FADhUBnmLbUSXJbeE98Yf1W4IiGAFnqYSdXaUVs2b\u002FEOTK2zP4sU1YYkCcK+BGvTqo809L++uwzJkTmqye3nTB0025nTy5h4UopDcCHtIfw2AIJiceaeWEwFR2m6N6\u002FFVpIlz+WyVLMuG9U1ey+m1P9e4CbUfknRukRMePrh8d5GCOAQU\u002F+ZbDC6xHJSjwCORbjtIJTSadsoyjIJV9lE7NDz3pIc9XfIx+7gv2r7LyZuYDRRCOy5g3IBF\u002FIF46BJBID8pRpx5rO\u002FmI2s06IYiINOho7RhBIhKBIrw2jzo9hbCml8XywJ6WC06xiYSQoi\u002FhRFKT7v8BrlZtCCrsALACx\u002F5iXj\u002FBDy+C8ScnasjBlhADmqDAI4DfgwGI18BKAGDwSiAZQD0dO+oc4V966wcYFCCUIUpRFgsQ1shtcKLLtOG7Xyo5CIaBYCbekjlpdOaa17MXvagt7Q4\u002FOFkgRG6QxDLso2\u002FLsXNN\u002F5S1e7RP35AO7md9a0ITsbBsbeUfhX7vc0QHI1t21h9zcvPcrQYvf\u002FfzrVLKX8r4a8PuLzshj\u002FoIMFcx4ng8fg8GoMBVoDDlzrPRGf3kfJ9XlihAWMMmlrGPckMRACb4zPu5ktURbWCRds5RWrSBhzq1VkMGpuHu66ZrEEJCDAkmBLG3mfJ5Od0HgbumZX30oH3PrKbwWBC6a2opJ2\u002FC+0u1FP19egAAEABJREFUmLOZxbO\u002FfE0ObDpc+TPcgKNl0wHrlxj26MccLCZIHwHGHofGrXFu5ipGHEnw9JehJ2rKtuQ33tXCjsb7+Y9l7FMLdeHEfrRiKOaeXn55Qerg4OukI2uRI0JScA6EiEIf3JvZtlkS+EEYmDgce+hV7UamZU7y0d2tOfZa9QmvlWzbWy1YrZV6cRwSLF4fCDlrNlVqsGluUc0tPQ710Wwvk9E4WxOj+ApMXpVjR4IMI8CAbC13bCxzrCoOjZhlGU\u002Fon09eQcpup9jJz\u002FoJCOGdQAjE1q8dVY1NvztZF4lJ9vTH904R3mfar3cKZ3Qv3ZTOpoUA5VNHhOxh\u002FrGwApDoY4IcftyUkjf+U0FQ4jEwAS0A5k\u002Fnx5UVPUcsATPKUTasrwGX\u002Fgp45OLwHjayBMBscRe5qt0JisoIrCktWlZUBN4uPbuXvJnnXvtcmCBTCUFxw0+KRS1cU3vG1c6eRIiot6kXD7At\u002FVt2z3bJ4CeAMhevb\u002F9QecQNReCH+1Aw02VY4SfLKpEHKGXMAsk+t\u002F7v\u002FXvnsX\u002F5ReVkaMrl1eceGxRyCkrCjTmsB3glEGsDSDCj1R3wf0qq9pGZlFQtRTElNRWCEYLXSSQBUjRNud4SUdDlMJAI6039aSL3JpM1k4LkmoQ8ijxwCggBjxZ2XFUP\u002Fe37HTvzA+t758YTP79sdhMfaAMxpH837Y4Svl6ihe8\u002F2mTIidbAKzdiCzRnUSX3oYIZqate+6Jgs6jNuebjtVfmbL3q0W1atBGlatvpR7cSNkBK8G9+3c8hxBzQAkggVgKsB+gwxNqA2TFANXrWvsLCt557Do+ZcMMN8DBvPPnkT\u002F\u002F5jyggeWbMGB6\u002F\u002FeQT5Du3bv3XzJnoSC4MhGTFwoUw0D9ff12ySHlEH7Pw3vTXyy7DOEQRjKMJeasZJdRCY5BgmYK6Po9YwA4dgYShteiQJUQpJMZcJGRJ1yiuk24WhQAEeM4b0KtXB7uyJT\u002F\u002F5sIAmgGyeFO8uAAKEWbhG9sL1B\u002F7z7hcbtW3a1C7Bb1eTs9Gn5O6r6SeUzLQAn5I9YJBMiwjt+yos9V58q3c26bsqoUNhppV1hsnObbOvkY7SKgfOQwKgy5oAScQVejEjKjzgZkmTZuuX7ly64YNF1x33coff4TZ8vvvR\u002FbvTykc6+t\u002F\u002FeuQrl3XLFv2rxkzRIhciFxQAQA+mTXrnSlThC9zOJCjQFqwa9eD11+flZPz4n333XzGGQAMIVnQoyNH9j\u002FnnBfuuWfG5Ml\u002F\u002FPYb9P6rr25auxZfJ9cfHXPqqaeef\u002F6l3btXlJd\u002FMH06+mIQPHw1d+5Fw4adduGF0MN33EF69uWX0zWAMfzkk6FZzz57yYgRPY4+mtZKrtQyb9YsmAy7XWjX9u20RMwiD0zrK8sm3nW+clU99daSMMKOGOfF8RJZJshjdFOOB2Z\u002FkYt3ilmuLzu3q9+1RFlPxw3LuOAoa+Blm64cBrM1r\u002FZgetzUjfe8kVcHNo6yJwa3C2x2Q55qdfVi0QnUPUaZsSa8MOii7Z0yI3oLvSW4yOA+\u002FXDuaY8\u002Fjg\u002Fhf9Mef5xHvJMs9Gc98cRxp58OeOBLHQ5y8TzQQi7ue\u002F\u002FUqU++\u002Ffag6667evTow48\u002F\u002FqBDD73qttuQk8sUflrHjicNGvTXyZMhiuPZZMFAZwwezCMplvuddlq5y9W0efMZTz6Jr5PrkwAVwaR1+\u002FZvLlpEWFj900+nDBokBjEy8Y03KPXF7NnQgy+8sPjrrwEtzQBsD7\u002F5Js24Yfx4UMoUQGvRMcIDzGBWqNVBB9ESTAVD1E7YObZLNmFn\u002FGOzgyniTydGwYdNzktf5nGBI\u002FUSc+QTZfIYfDp1rL0VwbXWw4MvWo8mq7XVW2pizuAHfnvq\u002FZ11YENpV+rlZwf64D\u002Fnb52vXKrs6ehCvpEjmGGU0YgWde3R5a+TJ4vngQQYHrscfTT28VTSvNzc33\u002F91Z6d\u002FeM33xCXho8fD0KQE0MIJszlvy5a9PDw4UV79uBzSBZ++SW50NLCwuzmzVlfEY5wX\u002FwYQg717tePsIPLwmOcKIcmPs2jTwIqBBkCGo0BXaDiouHDAacYBEI0lZZghOKokQrh3MIY01RbzSU3QqYJ4ATShGgMwuCJ07ln77mIsDPr6+1hhx2pjnmQCZGlhDxGnuIta7cpVdmJIyyxll+hwv4N7WljMrc5qpUSS1FLOZhes01D5Am3\u002FfzBkj01RwJG880tXDoZBUb+mx\u002FLew5fYQSbGTkMKMMaXczQAhzr\u002FyZNwrnZA2z57Tf8Hh667xXtK2yINhfdfDNqEB5GStghFbrspptuf+wxnHX5ggWXjx7NWg664tZb8WPMkuLWWPjPHO27clhZ4egQQooDgzueeAKGdRoWMM5kv\u002FDzzyUXuZEQ4tYYFyELP3DY\u002F6yzJo+9l4rIJQaCFqIK6O1y+OEsxqhXlMmF0aHCao0sUoRCxQUF6BMAhfRaJDeY9MTjar5ZKsKwI3WxlMDjhY8wJeA88sZvxuvI7s2TwGd4ZrlOGXV6CmcM4RX3VwpU55VWH33L8oXry\u002FS4UavsKBt7ZlbtY12O87cBY341wob8OshhP8OAIo0FtenQYfiYMewKMA4D4Uwl+\u002FbhlB06dULIMgbn3r5pE4siHgkUKMCwuxg\u002FZAiLt5e\u002F\u002FBLnQ23zb7\u002Fh4mRB7JdA4G1nnXXdPffceO+9lIJYj5EFseVgTwUjJAYJa\u002FLonc58\u002FiXWXel2+4hzzwU2NAxIDPu\u002FvxD3UAbnQ++8E1jCQ8QlCAaiF4D267lziXs8QnoWPARoWYISAIXYsCEMlfSw88Pi30Mt663P\u002FMgb95aHJAF+K\u002F5QH3yfj2tKQVuVOq1LsAdrUsSU3nFNJl5uEkblcXl+kg\u002FYYNqVev3Ag\u002FnpTRwk1Dl\u002F269RgxwJNWHPE\u002FutBfqJC+a0asXSn8USDOQoKspsUvPpIynJjC4MGyF9VmZL88w\u002F\u002F3lw167sGSAssGwTNWzySPy5e8oUggmOjt9DkktKLZjirEzQ2Ll3b04g2ClxqECuifD+eatWAIyH77hj+mefYQ0FYHn6RRdB5GKNmEn4IuCw3MIs1Pv441Fj6YgcsLEKpa7\u002FfPyxEDy5EKCVNSoKEBEYYfB0WLodZcKOfMXHpL99zWPkxBuPBDy4DW247OGlqmktVCqrVKvsJORhU45d3e3\u002FeznCNhugYLuDFbHOW+H6x9ffM32LKdqImoYcpo2wQ40tqXbIxKK\u002FlNMnVjuFe\u002Faw+iJQQL8vW4Yv6vp5ubn4WUFeHmshhGw5SHUCZmzxTz3\u002FfBAFAESON7N2EhcHIWxChCQXXOHoHA+gA9hYPhGyeh5zDOsl9jCiY0zRp4Wceo157DH2JDQYWrloEY0UfXJZj4FkdNgyYZbitJlmsGgkHNES+gWEgDG7ONACQy5qxByWfxy+CbGDQhg84eKiPO7m09ntzFuUG5Wwg00shw2e9FT12IyN2\u002FLq\u002FMYlxwMtsjW\u002FwnjYdNnADO4uwy4eWkFH2b0X+bjG4SBh5pe7fOyIlOrfRiUzakTt0GoyaPfK0uZCg8A3i1OydWGixZ\u002FQYGFDrHhwxgx4IWbx1u3bH9q9+zNz5rCiY93FeoxU3A4dDpcz7DV14awdu9b8vhcKEAVBCNgQIqxRBDmm8GkY2e1QKRIaQ643ocYJHsAedM01LNhYE0KEEV2T9gMPIE3txA30AQ88x3HwEJrgnxiIGo\u002FoIBEC9n\u002F76qsZ330nRDeZAiSr3tQ4PRF25Cs+7nriX\u002FUWDFIhPPDgOR\u002F9Z6d2SJVhxknzpvXFnPpaxmb9mA7JLPzqUwwtv3vOoT4KcKo2oM55dFmFYkfk+yCB8o6ya09vnsyowUdCPTKy6y2OG+HBbHVgIHh8jmUVPGVJkZALMbuTQngwKbkQCjyiL4QyDEKyhNBESCqEsuTyKIyYpVJdIgW9U\u002FRRxoKQUV94Ur12lOHRFzvyiAIMElJaZWIQQhShIAy5gQnYmKanJ++7nLCz5PeiaIUdGoAbgASYIIl1Ctubqx7bqAzrNL1sk4wknQ+bGXpmqvwqaNgWgiroKLvk5CbGC9B8h8q46uflm52+d0QYdaVecU4H82yBPFRi0I\u002FODgo8umU8Rsgo0XlhUBBGUh5NJHI9JdcnrwthjDo8BiA0hXzqkKXLjTxCf48mubcmEm\u002Fyhg06bdu0iHrYwSzvMUjwoLY6V\u002FW\u002FbaHyBRuuQZukJ2EwQhp4Ulo8Fmzl1fdcWRuIuLRpeanngxr2mnsb71706ZbM+XMUkCOmAQ\u002FBhzedoGiNAENqijYy1KR62JnzxSoeo0WAh2AS2BqwYZGmwca4SEu2BS4VRi7nBLFYsJlbkpNxyVO\u002FjJu6kaNnjtF6jljiN9RIyYLScZe3hY0acrDFuPOmo0ucKbVOtrcNhdAX6pBqpzhUb5PQQbmtxS4FSfUaNd5ir9dCLBQYUn9E2Bk79NhWzWyX3fku79ufWhhyNr1yYuZdFlAx177wbq62SDPCxls1SpLzjkmJw4JtW4nlqQ\u002Fzrpq86Z6\u002Fb1U5GfW2\u002Fcoz26ATTeRgLuoEGnlhVUoFT+gzL\u002FKOcQKKQ\u002FW2Ch2UOWCkFGVxHb06yiInbWx0982Ddu119epgv+f1xe2vW8oyI1otNPWX0WBMGJniIjcX8Jp7+VqkGWuPFn98bytrv2hZC2SHtZlQICWluDC9QoMNWo0dOTQRn+blwdRL8oLRBwn1KvtToCyug6OAQHSwSdoIiU1tuy69dzsqVPP2zJosM7h8yI3s73no3ZReMwKMA6OBnMjW4arFC3cqFZdoQ41Q724ppI2IXKk3Dz5M2nMAIIeGysuD8Ue8ad4xTu9PIQw5CIy6zTCaEaDIXy49cVfmGZpClUs1tcxc6uhw5c\u002FcQkQefxhJ+s4IcNAEZjLO\u002Fm9NqKEirb44\u002FacZJxxmie7ZtO+D6eA61L9X7Wfbookcd97uil\u002FXVvy8KhaUvX5VALKuikmlsehIUDZ\u002FXavWbWQ8A79Q7bO95YZfaMGtm1V+sLqU+JN0yWI8PmwIlVUodsyAsOUF+zETONRQ9f62pluT9pUZWrVfHt7Pvl0scdjqBNW2gtIXRtb8fi760UEO7xiHqNqxC4vKYklQpCOgFKfY2niu26gNqZ\u002F\u002FXBf275mhTOdaOLFnH0KU0CB0zkJWca\u002FM2bpsbeXugiog4dNYsVNtyNPQAt64BMw4ayk7ZkBIKAtjebavNGrIOa5nvLY6PsfFKMzJ6Ne7dvWYbMwKjwc22jsWwARhYkf+7ppbfHfN70vUFHK7kQsptxu1GrnnB3JN4tFBwCOpkchFCBmFPNbKqc5THKFRxx+Pmk6iwyOMGBSGdoqQRxghFIyP8DqJgjHVs3wwFgv4IYz7yNov0mbBgtL9T3V\u002FEiWAUEYyq7jb\u002Fpbbd+SSVpcuyjh\u002FYdI5CzlRYK9PSAEkRCck2ef+t\u002FNV\u002FwUt4G35rnLVrFIDDCCsa9LzVH+yZ\u002F8vh9avWp9G54MtrrpuUl+J2OQXlL47sufa3XMAAAvdSURBVOZsQCqIAnKqCDXARuz5T\u002FGnS\u002F56B07z8nvvrPxtHcwlY+9at3mTlNByx941afrr4557Glq3dcuCH5ego+du2b6Ngh9++w0M\u002Fnr+6JGkkova2599MnjMnZ9\u002F\u002Fx2EKV1ORYdcev7szz9Dfv+rL0PwM\u002F\u002F1ga4jmpJi5+sli+9\u002F+UUIBZpx3X3jhaiLXMqSRUW0E01pDzxZog8PofDs32fCQNQlufQUwoIYpP0wVEGu1O43dbuZm\u002FzlarMg8PCXLXIAIChCEyYjedu+yoXbXYQUDSToICQLgoGQREA2i8rdzdlkBCYMReWbow2CBmJTk+QwWq8+UuRoLzUI2OAfxQ5HTlY2rtPzsE5L16zGpXiUdpD7zvxPR185hMdVGzegsG3Xrp178jWQKCW5KOzIz\u002F9p9SqY1NNPeHL0\u002F6Wka7e85GL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loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fwww.freee.co.jp\u002Fkb\u002Fkb-payroll\u002Fwhat-the-list-of-employees-is\u002F\" target=\"_blank\">出典：人事労務の基礎知識\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金申請時における\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数の管理\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">には、以下の点に注意してください。\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">公募開始日時点の従業員数を基準とする\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">最終的な従業員数は確定検査時に決定する\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">公募開始日以降に人員を増やしても、従業員数として認められない\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">申請時の従業員数が6～20人であっても、補助事業実施期間終了までに変動があった場合、補助率や補助金額に影響が出る可能性がある\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金における従業員の定義は、補助金の\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">受給要件\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">や\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">補助額\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">に大きな影響を及ぼします。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に、小規模事業者として申請する場合は、補助率が2/3から1/2に変更されるリスクを考慮し、事業期間中の従業員数を慎重に管理しましょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">また、従業員がいない場合でも、役員報酬の増額によって要件を満たし申請が可能であることを理解してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cimg class=\"ql-image\" 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IeIBBo3ry5OFg3d5pWV3B+R\u002F6xzdkfj875elLupk9vzRxkrqNqXjVULF++HKwzjGAYDdwwwC9evJgjVwgvIGec8dqcohZ9BYQQOlSBQZMUg2yCYYhJzKpgZ\u002F78+VjmioNSzpFQmz59OikSM2WyWEYHgzA0jxTCCI9DjgLEs0iNtOqDN5dP++uiCU9BJ\u002F671jb1OtSjoQvUvFaNJWs3b9266+KZc2Qfb1Zn31ezUTPS+n+9NP+vj+748XujNSMTGhoaEjJakpkHgoOf271799SpU+l6o69+Z9hbQ+KHBQXze5n6nGqo4NKNGJ2rMTbTxNbcA+zatevQoUP\u002F+c9\u002FaDXn\u002FcTx3MRxFnTy5ElGM0JT4gyK0J\u002FpFjhxn+Dr63vgwAGGL0db7KSpa6oMf+bMGVKuDjnmQo3tNfrXrsVigUdTZEoosPNmOo+MvEg7mc7RgcEyLWzUqJFQ5nxMMCJ9ae4XZ1MNxxJyoT2RcaUTOqZ0IDo+YMSbQ8a8LEyZpiEhIaGhKyUV9QC9zB0XXW\u002FqrgfCq4YKhjUD+o033mC0MewY2RkZGVzJAZLw8PDY2FguIjhd3bBhA2dEXGuYvS0LCyGHt7c3pVy0UYpBUjzFCIYxI2CA5JVXXuFxaWlp8OjrdPYocxJF1pTYc2PWycmpd+9e7Kq546tbty4XICzZgIojXZRZcJCYwpVHI68wVbJ6hZ9bTSsySPr27UscVUb7DfoyFNQoVg0VjH6u6hj04IGGcRDE+sDNGpcPvC3ns126dGGaTEhI4L7C2tqaUAc1IzE6KQIPzOvwgITqDGWQtmLFClK8ZlSGEbcWXF\u002FwOEY5B7jc0+n12SxTrE5UB2OoGYmVhKLDhw8fOXKUy4fs7OxffvmF5u3+769gGLXPP\u002F\u002F8ww8\u002F5OCYYI+sIEcnB3s7URqHpQAAEABJREFUm5KpxCKq846kksrpAU4IodKVueG26fW8Re\u002FvRANUQwXxEpNuQUEBdonUGZfMvlwpMNC5SBZDLSwsjBs9hi+xI\u002FGS6cTMBM8FBcsLkCDUAVTcs2GK+wQuy4nNwAyAQQJhbd++fTwOnpR4FOB16tSpZk039CdMmEB18EmpIFrC4kBjuEsJDGxnb2+PNdQmT57cf+hfuDFkR8HjGMevvvrqO++8I2qRZmZU\u002FJdOaSQWJKnmAYNeW7u+TYeemsx41WyWYEg1VIwfP56LuWl3PozLTz75hHs9IWDAsVAwdrkiQJPYMbDwY2wVOaoMHToUI6TIyS5ZsgTwwJClIoEQDIQ11CCMkwp9Fl+eCH4wjs6UKVNIBTk4OPBoCAY5QRTWyGKHLClZ8RQUMChqybRqeSAznjPZ+9Mk1VBxf5pbXZ5i51izujS1GrXTpkVg7v\u002FW2wx61aJXeDhEogInlEjsK0oskwX30wMZMfaTlmX\u002FuDJ\u002F5xLbR7pZtX3KorsLiYrS+rbC+4qczOTS7Fqu7KG0bNCzPuQdiSg4spor7Vvz\u002FmYT1KN6\u002FHTgQ9kdlXkptiuVqS7r\u002Fu4BrS7v1xX5h34EEopQq8v54V2Fsdg\u002FuVaU4drsnDJ+StyoIBiRYlSeQeEE1Yj7bMhozpQ3CtVjJCpK82Xb1q0aNWnq49+oFDIqCEakzQM7+Xsqv51XmnVZVlU9IFFRWs+888V3i75bXzHqN+SvpZmWZffkAYNeOXcihagoUhjLkESFZfwqrd7xgAr\u002FG\u002FRWTbrrZv9i\u002Fchf7Eb9A4NKaklgSFTgZElV3gMFyu5O6+pm7dvQbuRUUovecEtUVPkBIRuo1RVE7rENaGlITcm\u002FEpW3a6OlXSJRYWkPS\u002FuV9oBBT+yUG6l83Z7WycX+r69kr1+qcfSstN0SDUhUlOgaWVBVPKDVGW5EGRJi8w8r3w2Zd\u002FqI1tFFW9Pfcs2TqLCcb6Vl1TxQcO1E3rH9Nj1HZn89I\u002F\u002FCCevm7Q0pNypqvex6EhVl+0hqPHgPaJUvv+GGm5YUnN+R8\u002FUkGMuRRIXlfCstq+oB7rMhTJI6KV\u002FfCmshkqiwkGOl2WrsAYmKatx5f7imG2\u002FujIxlXCBRURG\u002FJiUlxcXFVaSmrFNRD9j\u002FbZZVQBeu8CAYjSWBcb9RUVGfVJV64eHhwcHP\u002FTmozahBT8CQLdoyhLMKP2FhYfInZ4v6554l3Fe06Zm7+RvNLeXLXO65+r1XkKi4B58x1KeMefZW\u002FDW32l7uNd2c8tMnjR4bEaH8gQGjlenTp\u002Ffq1Wv5vI9nzpzZr1+\u002FANfapl\u002FaYFSTzD14gAOo4+Far4bW7bpb1W\u002FMRZ78raN78J5FVRn9G5Z\u002FCR5SM\u002FKcbHKb+ddZ9PqwxW89vWzZMuNz0dn34wqy\u002Fi0aaDQO\u002FoW\u002FvT2ka++srIp\u002FVwjWJGkyYqy8fHM3fcpdXs7aRblh38oI6n6Pim+Obxq57rVu\u002Fxn\u002F\u002FM8zjsWdF4\u002FfunWrg6trl8Cms8Z0\u002F3bOS+\u002F8fQDyzkFNG7raGMOktBvRGxe9PbJPx\u002FAlU6Y\u002F3e3l0QOiM7OjM5M3b96MsqQKe8CqSW+rur72Y+ZorKxt+z5TY1ZotfnpQDEjirTY92f0QMUWIRQV2cjCP0AKWvGseHr32i0X\u002FGniLxd27bx0EMnVq1d7dmwHGAJ8PZW\u002FAKbRxMclRxw8N+GZ\u002FsZfRu3cwImiH+b9H\u002FqTQwZMfaHfnq+msmIcOHAAiaTKeIBb7dyw71kocv7zb\u002F0n02\u002F\u002FtmplLJZcV7V9BWN69uzZa9eunTRpEilZonBo1apVpKIB+\u002FfvP3v2rODRiYqKAgNEHVeuXEE4atQo+G3btsFDcXFxixcvXrJkCabIorlgwQJTULGXRUIVSitBd1XFfkv3RsNaPvFmlxeGtez75ZkNTzTu2n3TVKHUpb5HWnKaZ52aOjtrJKSsFS5W6fC3KfVa5JV4dMjCkKLQuJkXjKTKeKAg9gLVC66dED\u002FoURC5h6zlSDVUjBs3vmfPnowqd3f39HRloNwq\u002FNB0\u002FieFmG5PnVJ+8hEezfr16\u002F\u002F0008IfX19Gf2fffbZDz\u002F8sHXrVkpBwvr162vXrj1kyJB58+YhiYmJiY6OPn78ODy0fPnyxo0b16pVq0aNGioCw9raeuWxxdhPzUqDxjZ\u002FEl6TehZMTgny9nevaZeaw6BnQUBOGh+XrI++\u002FYckkVBKKuhqer6iGZ34fO\u002FOgwcPFsJKpjgNMjVCFl8hESmMKYlSUSRSSnkX0mpJ3GqLdhsZkVU7VQ0VL700PjVV+atzxhYyXiFXV1dSIQQAN28qfwiCLOMvMTExJCQEIdnevXuvXr169OjRTZs25WRz165dL7744uXLl8GYt7c3PXrs2DGBLhYQ9HNzcx0dHZs0aRIYGGiECvJKEsModNBSnbU2qI7yx1o3X9tnNNi4RYcGXrVEluWCEc9aAQmJMWVxUHid3Yj+7RRGo3mmU5uO3h6Cr2QaGhq6c+dO1l4mBdbJuLi4kJDRnHqxILNEYxwGX7GKQmQ\u002F\u002FPBDnIbHcOmNGzeYPqg7avAQUjRRkFSsB1RDBUO\u002FZcuWzPTMiyEhIefOnYNp3rx5UFBQnTp1eDYd+eSTTz711FPz588nS6i9e\u002Fdu+IKCAkKphg0bssIwxP38\u002FFhDWrRoERIyulOnTqwtgM3BwSEkJARrKDAUqM7wpcs7duyIhccffxyJKgRWg3d+wEai30\u002FKF3JeSbv9g5lubm42XQfa1GrEU1gigAQMBJ\u002Fjx3ETrELweVkpGQnpB6b\u002FGL3hqEtNF52d7RurNyfWcFWKK\u002F0PPyQkJAQHB8+Y\u002Fe7w4cOZVp588i+4FCT06dMHnwhftWvXDkfxNA8PDzrCx8cHLAEPZhz6wr9FEzxMZ6FQvUjr5gXdhzarhgo6gD3D3\u002F\u002F+9+zsbOYh+oCOwfVEPsQ5DOW2bdsy9OkVgiLG+vvvv8\u002FrsThMmzaNNYG57Z\u002F\u002F\u002FCcSuhA1YqrQ0JXt2rWjm1FADhGhEWiNGTMGfvz48Vg4fvw4FtBHohqlno1Jj6tr64LBNx7724m4C3O6zwEtZG0e6a7z92ChgLePzSXV1fZzCfw9OoLP0vl6+jg6+7g5BNZFYdW5a+9\u002Fv0WtMyic+dNPP1+4cOGfb7z222+\u002F4V4egetYgf\u002F0pz\u002FRSGYWAiSc7OnpCVTEn4PApXQH0xbuoiMgeopa1K1OZNBb+TW3Diz8Y9uWvNjGJ1b8U4UYx0OHDg0MDGTsjhgxonPnzpil25CQpZ9gkEAMYuQw6BMgwVBFfBcyvKgIAzE1mmaxQFjFgygShERYEFlV0sTxp7fG\u002FLYqdv+UnR9xPuvnXAdsCMtx6VmjXl247lCyU8s+N1u13nL0qosJJIQOkt8MgTfb1ap987fNm\u002Fa\u002FtTkusNeTHTp0EKXlSktVatu2DRuqixcvBgYGosiSi+vgV69eTfbIkaMHDx7kJINBb29vzzUi4CFwQge3s0S0atWKvmjWrBlTFfrVjmwf6WY7YrZ12\u002F7yvuK+9p27u\u002FuUDs\u002FkvfTr1\u002F3e\u002Fu4v73VrEGR8\u002FMzJ4zMzss6dPrVy0+4fI859\u002FPGc+PhivjV+3JyVEdrW2lErU1oPtrO1sfVsyDxtNHKvDHM\u002FOwdR67nnnuvfvz+X5e3btydFyPgmhQAG6Zw57wKARx99lBCUpQMk1K1bd+TIkZcvX2ZrQRY1oEI4ShiGvhmhA6JMhSw4cXFxpEYh67yRJ2a7Unh+KCRkaRUgJFiARwg4sUlqWgt5URJqReVmkrzTR\u002FKP7iiIOaOx5IZbtbXCrPXVOvt\u002F2xd8sHc56cwdnxtfhM1P7OVTjk4Ox44fadu2LXOth3fjw7v\u002FJxTEIIBH7VpKBgx0+EyUg7MjzKI1t9Xg75VAKQNdAIO4iGWWNZbllxRTjG9WWkFkxUJKCpEFAyy28EINCcAQFcEMWTPCzqVLlxjERjnZ0NBQdupIeEeG+xtvvME7skskm5KSsnfvXooEbdiwAcn58+eJ2djJINy3bx8boevXr5eJCh6NMtigVjFEyJQZb7iVZbiVXnB+m+Hqb8XoqCeyCCrEfMOcwTyHiyEmG4TMOkeOHMFBZPEs0wxehoq+DqXUwgJugsEO1eGpTlbM0OjQMca66MAjoRZqQgdJBah\u002FPSXg4RbvfIpykSIsHN3+Sw3HWoLn4uXw4cNkf1yzmicWJERmHt\u002FE61C6\u002F1RUbUddXGIy\u002FImoa6SQkYHnfTkCMiVGvClNvPMhXISCg5\u002FjkHru3LkMRKpXnmgnByGYLZbYurCYoCMehBuPHTvOUsPTARLDnQN0QMKSxQYSHYSkgtjVoKnX64EBu3x6mU5hz4MEd6GD2VIejXKvXr3QQfMuMugJmez+9rFttydsCyMogqi7FNTOqI8KRiTLOumiRYtXrFiBH5lv8BHe4dCJkc3cw1swl0RGRnJui+\u002FACRJTwu90D5MHOqToEEBThepYu3btGtiYMWMmoxNG+HHZsmUMUMCDnTZt2qxbtw6mwuTr4hWTldjEzRebwgiBk2BI\u002F7d+deQR5bo6OfG69ualgsgwB\u002F0V7lU6Pj11xaZdKETHxtPma1fj4M2oe\u002FfuHBhAHBi8VPh5tfDz9p3P+3c+nKhCoaErx40bN2jQIOZ7M1MVy7J0ALPly5cVJZ5FbPbvf\u002F8bHYzjW3pt+vTX2ZDgT96IvkhLS9u4cWNiYiK7vry8PCcnJzQpYspj+9SkSROdToewa9euyNFhUYXgIcyW8ujWrVsvWrQIHTTvIq0u\u002F3g4V9pcb9+aPyH3l6\u002FyIn6+S0HtjPqo4GKBVT4wMPBG1GUYJpuMjAxvb282iDgLkDBbMLI5HmFeoQi\u002Fo2P2XsxDbBM5tM3Pz+degtsJQnP6BsLpKP\u002F5z3\u002FmUJKTWWdnZ7KQn58fZ7UDBw4kZmACE2rIK0BZOVnnEqP8HDwARq6mGBfZGDKTklOwfCvz5jW9vU3b56wC+tr7tMpKz0xOzWAvEROXzDvm5Crf7YWaKbHZpeMhGCIiyL3wwwAyI94CYgYlaGEgmhphFEZFRZlKBI8yRYI3TZGjz+yDP5Fjtlhi0mG4T7nzZ6LY1jP9N2jQIDQ0lAbQPIrWrFnDeaMwBUMVVj9mBDrCy8uLVYLOQofDQ+qePn2aq1iupIytKva5CLGDPjMFzSuTDJb8KgOeXkyXI60M4R1cz5w9NPhp5nvCShydk5PDAkIW7xDhuLi4sEwz\u002FwEJ9Lt164aXzR7K3GNlZUVKdYrQYSHGMhMS2aVLl2KQ3mL2YoRhFuIMl56jFEKZtGL0r17\u002FJ2jFwFnc6BVrxL2mm5Azd2ocnK1qB8x7beyb44YN79OpWYAP8Ni8\u002FzTwQAeetMIEZBiRZtUZ5ZzPGoWMS4jpZvv27RzCMsfjN0oZamLGYVJnDmKwMv6Ql0Q9e\u002FbEh8bShg0bskBxlmX6V9HgJ0+ezMYGUxALGzMRQjzPrQ5LBMsgB+gBAQE2Nja0HJtgCTX6zmi5KCPUisofiER9VBBxMkUqOykAABAASURBVFjZ0jFb4xoGKy\u002FG0KFXmD\u002FwHSuGSAmrYgs\u002FFKGzfPlyUkGgxd\u002Ffnx5lQmX0IwRXmKIbOGsnS8BNTAXD6swsiEGMYEHc+BJTNWjw++UaapWnzPRUUyMsF2QLDDpeCkbQ04P+PG3McH9vTzbZq7fuIxVyS6R2dnZGs4xRbkvZq+B2UGQsYqh98803qDGzELpwDYqvyN4T4XMzfTMJzhcKyFn6SMnC0BIYQegIuchW8VR9VPD+LAK8Nl1FhMNk8+677zKymU6440PIKkk4xKTCVStCiN0FsRaa1BJE7xIOMcEw+pGzNKPPlIOc2AxCDTnHi6RMaWSxA48OQKINnNsgVJeIl8zo5vUTxT4i5WYqS4Qg4qjk1NunUsUqV0BIlMIUTkUmDrEssBMjK4g4k3iVFYMsrmCSZioZMGAAkzrbA4TVlTJiNIIs\u002FALqo4IGi0mC\u002FoDIMklAMCIrGHihRtbIwBtJVBEpypAoEhgQvCgVvGlarEFThQrwk+csXLpx75L1u6Ev1+2CYDYeTAT5Ztam\u002F21oxHdzt694d9vS2RB8+Nf\u002FMtOpZJZpguCEtXHlypXMAlhjN8X9HaELPC7aunWrWDGYg\u002FAScwox6rhx41FDofqRQa9187L\u002Fv690s3\u002FhMMqiV3g4xyKowO7DRyANIjCAGIgQDBLGnNnLIhSEAgRvhLSZZoWzGGQhZak03QawrkLCJisn4ZPgSWkGq2ho6MrqigqtTvfCW9nLZhdcvpC3a6P9mDnKosGLWYYkKizj1\u002FtitSgg78tj7\u002FtDDHqbniNz\u002FruGNP\u002FCyfyj26zclZ83tVw7JCos51tpWTUPFMRE2nToYdOhZ\u002F7OJdZdhhck\u002F\u002F47Lao9w8SQRIWJMyRbNT2g1RUcW58fdTr7y5ncanPDnf3V69XjN1Srpj9lqx4SDzj55f26wpAcnbvp0+yPR1v0RwPxmFwrcIKk6uABrU4BA6mFv3oZX1QEFVT7YxIH\u002F1BBQuQf8\u002FX\u002FOG8tUXEPfa1NjbDaaXMPFaSqih4w6BVjpJDCWfCfREXZzjUuDla6dpomK7V2ty+qk5KSogq\u002FvKdsE1Kjkh7IiLHp9TwXebYDXoYqaazM6hIVZbpIYxW7\u002FzYwHJy19YK1ru0Aw+DBgz08PBo1akQKH3H3t82WbVRqlN8D3FcMetXK00frXk\u002Fr7ApZNXqk\u002FLUroClRUbbT0gqcCyLDbgNDo2GJAAw\u002F\u002FfSTv2NNKreuH3Di191dunRZsGABWUnqe0Cr4wDKqn5jm6AeuWHf5p85bNvj92+QUP9xGs3DgQpLeOa2TcDgcu2A9eX9rBhCNK\u002FwW9v2fPXWqMEdkaQnJjl7uMNMnTo1PDwchh25IeazgpvKrx+RlVRZD7BW9HrekBTHxbb92Jk2HXoYMtLkT3xU1quVrG\u002FIuKx1qn\u002F4kPJbPoz4uXPnzn\u002F52c5BTd+bMSYubOHLo5WvYeYRLB0ffvghjPKDGEn\u002F0Wbc\u002FppDJJIq5QHWip\u002FmgYS8LUsMCbFWNT1yfnhX3uJVyqWVrGxVO+BGi9HDFkY89c9vVq1alZ2djcEXh3ZOS06LPX7Js07NqS\u002F0W\u002FzW06Ezx7Vq40NYlZWlfCl\u002FQZtwrd8ENCWp6AG7kNmGrMz8K1HKl5OraLeIKRlBFXFJoYD4x5B6tJDVeLbslpqR16SB14J\u002FzTl37pwQkjrVdiYFHq0a1X32ya7fznmJ7KVLl0iV5YL\u002FJKnlASc\u002F1gcutnO+ngRlL31TLcPF2pGoKNYtGm38Wk3G7d8oYoi\u002FOGlCeloqqqd\u002F+Oz04rddknMzEtI\u002F+F7ZObjUdHn9y\u002F+CDZdbBopq1KiBmpGIuAzXQkmNksowLERXrlw5derUkcKvSsEUPASDhBQFUiNxMCD0kUQVHiLHxcWFhYUhhBBWJ+JWG+JiG4KxZNMlKor3rrbZRxzCGssGDhzo7KJ8V2z7hvWa+yk\u002Fxuzt5PTa08rXWKAzd+zjQEKjz2vu6V7fKg+JxvRf+iHrbCWsMpVVjF+5cuW2bdtSU1OPHTt24MABBnpoaCiHwsuXL1+2bBmQQAEELi78wBDRMfo\u002F+uij+fPnAxsqsvP57LPPli5dumXLloq14Y9QS6KixF5mzK1du5bpFg0HB4dnXhwN89a63ZuPnNXolBtuB\u002FsCfXQiqwQMRQg\u002F2xJu7d9E4e\u002F8Y50BYBoHJda6I6v4\u002F7Vr1z58+HB6evqePXtokpeXl7+\u002Ff61atfR6\u002FYABA5DodDqeOL7wA3P27FlfX9+3337bz89v6NCh6BuXspYtW1a8HQ+kJlfagjJiLP18iYpiPMykGxz8HJcSw4YN45IObKA0YsQIUjYYCzYdS6uhhWwc3JDYpeZkZVuRjc3ISPRuh8RIzNZs0GfNmsVVRnxx371p1Cwn41T45Ut2dnbu7u4gBBiQrlixgrgIIUbADGsC7YeHOnTokJiYGBkZiZxA6+jRo82bN69Tpw4pawsK1YYMeq60Bdn97WMr78YWbblERTHu7dKl6zffhBYWOIzs0\u002FGL995inDEEp7z1pthdsKNgO4FCjqsdJPiQucsPHTqE0EhBQY++9\u002FrkmTNncpXBWGTxMRaVnwFakNDPyMho3769vb09U76bmxtC4qjp06d369Zt586dZGkkMP7888\u002FBIatc3bp1N27cSKs8PT1dXFzatWvHAqLXZ7u6ugJ49M2I1zST3LdsGY\u002FOjLeq4y0ao3Vy0dRwseivbquJCmYs2m2cFOlLiLclRQ7BQDDFEr2IXBiBgYQEBhJyrEFkIRgIRl1irj169PD0p\u002Ftx2BoXNvfLN5+f+dIwcbJEECJ2F\u002F+LOD3staWaK2ddMmKhiIPnuk\u002F+Ki379lfRsL3m7o9w\u002F7OXBxzZ8AGXG7SQ24xxwUoMBn9PxFlwv269xJvSgEGDBrGIESIx+rEzYcIExnrHjh2RkH3\u002F\u002FfcJmaZNmzZlyhTWk6ZNmyInO3z48NzcXDDTv3\u002F\u002F6dNf71v4Qd+Mzp07N3HiRFMhb8FyZ4pnssZOpFUoGPVZjsLDw9nksDxShJz9DCstVUjJlkJFH22mbOVeR1v44x5cXFg3DTQrVTerGioYwezxeP9\u002F\u002FOMfuACnvFP42bx5M\u002F+LRjOfHb\u002FzJ7yExJhSl0gAF0+b9irjElqyZAkSo4vZJuL0cePGs6HEOPz+\u002FfvJUkUAxmiqksytW7ew8N7rzzb08dTZWZ+8eL11LauWDfwQMtF+8OlHcddi4a\u002FGJqXV6yBox5kE+7x8hN26dSPV5Kdp7TII4v1dnNh1cLnBRXirNj7\u002Fi9iJl2g8afmJ9nwRuozli4oYZ6yz7ECMfrKkjHUICVkzEsoIfX19GzZsCIMmOwpmrmIbAIq6d+9uCozOnTvzXN6FKoCBTtm9e\u002Ffly5fFWkTbrl+\u002FjllBOTk5FPEIFiI6FGFmZubJkyfPnDlDXbKk2Cnp0Y899hjrHmrFktb39oZN6+AIPDSZxXwbfLEVKyBUDRWvvDK5VatWjBsfH5+EhASagssgHEFKFsJlpt94h8RIbBnhr169GhDQ6ODBg0yEAQEBSHAxQ4309OnTAGDMmNENGjQghCCeRqFt2zZMnM53vlQT\u002FcoT4+zTsU9qYlN1Wlt9Tj6ps6aWJj1ZWA4MDOwxuD98VnrmyVseLoGDob3nlW9ZZhlZ+ekXnPlwf6d1bdfQ0ebYhauACsLIB88\u002F1c7fmxHGNDHvHj\u002Fr1q1j+aIiz608MYm88847xTZh9uzZDOKFCxeiw4NoLYN727ZfmewWLVpE57q6ujI90YksQUCOzhVbHZQhojViNjDAnMUwoDoAYA8DsbFBgU1OKY+m4ty5c8WjUTajgmsXldhJo2HRMKSnahw9zRRUzKqGCtZlfHTz5k0wIIY4rST8xZUwgiiFBG+WohYdHc3Robe3d2xsLEMTzcDAQDzr6elJij7z1tKlyzhYTElJAXhbtmw5duw4PcETKVWLfN3dJvTryTFrQEMP1or2dZWfcdI4Kz8IWFD4o03KX9xKz3Rwdty3bx8PpePjL8UACXiES5cuhRHUv3lAZ2+vzkFNMdLcr853019AThREnHNPxBzx5ZdfUpHqlSdWlU8++aSkBjAxAQx0eNDPPytfcvzFF4uZmBwdHekFUEEgwIuzYqMAZWRkkLK2g4SXX36ZGQplxvfAgQORJyenxMTEkIWHMFvKoyMjL\u002FJBB827yKC3avuUISE2d\u002FvGnK8n5Z0+oqwVd2monFENFayeLM07d+4iZOW4huOOsWPHsnoQyPr7+9Nq1txnnnmGAJegk6wZ0eWcLQYFBTH0Bw8eTAds2PAj20SqN2vWjHE\u002FZMgQqnTp0rlHjx43btxgxcBaYGC7MWPGgD2Nih8H56y+L8Tm6TlvPRi8Xp+Tq2norhytZqUrV3saTYsWLXgaMNi+fTsMATFpeloqhHDzmvXMDkjyPepxVquPSTowc3Oem+FMTFyL8bNzc5W\u002FG0Zp+SkpKQll4xc9wUP4JywsDEYQOgxK1lKGLHsASiGKRAqDkPmeiR9NsiURFv7+97\u002FTj0KBkf3444\u002FjfFbvadOmsWLTuRQxcJkaeE0mLCYvepa4SNQ6f\u002F48EUGnTp14HN1Ef40ePZoORRN96pZEPJqJVYR55jpaXUHknuyFL5BqnPyUG+4f3lV+W9VcT7W8aqhgjmeamTVrJmcj9A0jlTcMDAxk0DCC8dqTTz6JN1l2WXzppKJvwJqLPkfsfn5+1Aot\u002FEovwgZmX2xyyEh0C6gAAwZ3FX7oiQ0bNoDAotYqLGHcPDl6Ysia8wmOLbrv+jS5QZvH54QrPergrNw8aDS8BWsCGIg+foan0J2kzoV3fDBEVgwLGFa\u002FqKb9TttqAqeMsgroO2f3pWefDba1taXongiPhYSEFK1iGtAzH6PAstm1a1fcjvfE8QDvQl9QhBD34jeskS2JmJLoAmMpMKAiVZjmjEJ4ehAn8IIIgSs7e4EWNGkqRJaUumgixCY6Qp8qxRKPpjeLLVKEXGY7+d1GAjykSC31TzVU4CZ8gSNwARM\u002FKU0WWeRMFfBIIDSNPFkjCadQV\u002FgROZ7Cufgdh1KKHKI6vYVNQeijhrJaxH2wMHU2SbMlbtP2y\u002FmJiUlmhwRgAEKNGZooDgYSEgDDHEkW8kg9qTfknqvVwCp2\u002F6BHfHU6eyJD5JUn5m+cYLSDt5mGRo4ciZ8REucQi8LwOMIhGGZuZnEYTi9IqwZV3Vaohoqq+4r32DIWK1HjRka+r3uLw2eUHyA\u002Fe1UJY4ScVBxDAYA1a9ZcOHpc4AE5xFrBAIUxEgM0Pi754tWb2deJaNT50Q+MY4uUlYqYHgYkbNu2TVnTNJr69esT+nMqirxPnz6khKakBP2JiZb9fjGe8hCQREXxnfjCn+r0tj97Jel0B7vL0we1uJZw+wwK7bi423\u002FBCDDs\u002Fu+vpAghVycbUogIkBT6bn\u002Fs4vUXWU\u002FWRdmcOZuGRC1izcQU4z49PZ2FAh4JawUnp\u002FAsrUT2YicmFlKxOAMVdFCQVLoHJCqftmt1AAAKDUlEQVTM\u002FePRRPmd4B4t6nrWqbk77AJMv3Y+jzTwMOox3bJKGLOC+XbG8DUfjAmoX+uJUUMZoEJIHA9z4sQJMa97t\u002FI1DXsoqgwRW7IDJow0GiFeIo4XWcAgkCCypOgT3KMDL6l0D0hUmPvnuYHdEW0\u002FfT0+LvnQqZxFe5MyazUz\u002FX5vIiIUzAh9jc5uVkjvt99+21jEkJ38r2kpUUlHf1V+EiT25BUR4RgVJFOKBwwJ8Yb4GE1GWVSKiYoWSVSYe05cS321N+7Zr5XfOtpz+sotp\u002FqmSgQtcZdi0guPYo3pou+2bF67yyOwX+mrgXHTYmpQ8sV6wPH7c5DD1+dKJ3SKrV4R4Z06EhV3PHHnfy7O2z7yqCmZHadyzjPy5bH9hz0lqMeAfjAde\u002FXZkeZgqGX+Z8fYBLfr9UjngV3b9AiEil1n7jxZ\u002Fn+XB6z9m5ST7qqmRkaiwtyLbFXnvTbWlMxicXa3XAzPuPMRPClEXTNzBPdE84T77AEgwn0zBZmtgh6QqKiCnSKb9IA9IFHxgDtAPr4kDzx\u002FIKmcVJKFCsslKirsOlnRsh5wtdGWhyzRiKqDCku8nbQpPVARD0hUVMRrss7990B2gYGHihTGoiRRUVn3RkVFhYeHR0REiAvsypqT9YvzgLfOuoObHWlfT52TjcUHrcUfUNw7PjyyiRMnNmrUqFevXl26dHF0dFy8ePHD825V5k1YH7p52N\u002FKNzRxsmnjZhfkZmtpYEhUVLzzg4OfW7hwoUbjgAnvws9LL720atUqspLU8gCQ6OBm56mzbu5iezOnIF6f76WzzsgrUMt+sXYkKop1S6Gw1ITAKS1qX2r453u+mjrwT61jlU8KNSZPnkwqSS0P2FtpD6TkHE\u002FJScst8HdUfio5K1\u002FZYKhlv1g7EhXFuqVcwtfHjHKp6dI5qOlPi14HHoe+nr7nq7eC\u002FB2TCn+ntFwmpFL5POBia3UwJRdU7EzMDr2i2u+olPRwiYqSPFOG3MvLq1WjuhEHz0Gonrx4XW\u002FI7fxY6+GP3\u002F7uJoSS1PIAC0WQmy0rBluLYF8Hua9Qy7Eq23FwcHC5ZQAYEKZJIU1Ugrutna+dxZd4nvjHIYKosHi9kVZfy5L7iira+8pvSujzMhLS9TnK96OxVsBr9Hn9mwfknZd\u002F5UjlXgMYpqSy9SLmZARVxCXlE1hbW6Po7eTkWadmWnIauwvxR15yPRtrOytfo0ap6iQN3h8PSFRU3M9p\u002Fv55bgYgQShFqhjS2dgGPiYAo2TlP5U8wPmsKalktUQzEhUluqbMApfAwVk6Xwf7An3M7W8AOV7DR\u002Fk+tTJrSoUiHoiIiOCwu4hYEYAHrrSh4fUcSCEkSoHF\u002FklUVMq1m646vLHLVhf8isujz\u002F7rN+u2z336\u002FU\u002F\u002Fq5TFP2rlzp07v\u002FLKK3Fxt78\u002FxcwN3NxxMutgrSXllNasVPWsleoW\u002FzgGAcBfZ3xxIupaxNETUHRsfJPmfkiuXLlSihPCwsLmz5+\u002FQH6KeKBbt26cd8eX8OdvGjpYc8NNCjZKca8qRRIVZbiRs6b86PNJy77WZKUr6R318PDwCXOXN6nteunStRo1atCdZyOvUojkk+83w5REgYGBQ4YMefIh+aj2GsOHD\u002Ffz83v22WDj9waZOhA81LJTxqpITYsswStPUsvurFmzGCukxIgMpsWFn+XLlxt\u002FNOjUqVMlxY60gbpr1641KiNBH4KBsHmk8HOfb47ZOqeE73J\u002Foo8mPdmtZ1daAtGYXlM\u002Fr+fmBA+tPbCXpuXk5sFDG7f9RloSeXp6NpSfIh5IS0v76aefQ0NX4nAz19lbaaMz8368oRdpdfqJDyDQqVOnyMjIq1evXr9+PTs7mxgxIyOjfv36xi9qP3v27IULF8ze2Zjt2bNnQkJCjx49hIQwg2ADa1hGsnHjRhAFcubNm8cQRHLfyH303zTONQuscrSOVvOXrm49cPzA1z5nTTA24MKlK0eSbgfEdrY2CZn60oMoY0XJGD3AYgskjFlTpo2L7a8J2TorDaj4i5cuLbfAtNQSvGprhU6ni4mJYRH08fER3\u002FgLHjw8PEidnW\u002F\u002FBdHLly+L78ou+iYMdGCwZ0\u002FE9u3bWR8Y\u002FaNHj+b+uG\u002Ffvkwe4IEpdseOHVgLDg6+VfjniIoasZCE1SntXLjV\u002FhWJR7a8+ukq1oTajjqGPozAAM8FGKQQQtJE+XWueOFeqNjASRg4npbLZTYrxoGUHHHDDS+KLJSqhooOHToEBQUxoPv06TNjxgxG0s2bN4EBi0N6ejqtp6hly5Zt2rSJiIgga0Yi2p4yZfKIESNQc3NzW7dunfjrMBcvXmS9BWzdu3dv1qwZdsy+isbMlOrZcwWOiXrn9Fzl2u7Rpn4NGtQb3PvRz14PORf2VbMAHxCSHJWQmqz8UTxAIp5+9urts1qRlakqHgAMglSxVooR1VDBMwAAs\u002Fv58+eJfPbu3TtlyhROFRjNjo6ORFO7dil\u002F8IUDOBQY2eibEUN\u002F\u002F\u002F79Yl8BSNAcOHAgBxXG76gEJFRk6Th9+rRZXUtn7dt2PfHYdJfeE\u002FZ\u002F\u002F+8ti2fNe23s04P+zEPT9bmk1zNtrl2NM0ICiaQH5gE1HqwaKpjgmebHjx8fEhJC2ANP89gqIJ82bVqdOnUoQgKhgBCmKKEjKlKEDhgDWqRkkWONdOjQodhHct+IAxCeJVKYYkkETqKI1cP0O8yFUKaV94ClL++MLVQNFUaLDxnDDueNt+Yu+PKHLxYtm\u002FvObM7Win1BuVAU6xZ1hdxt3x9gSFSU0XE5OTloaL28DH4Ni+7ynXW2lBaluMTf\u002F95F0VIpqYAHnGysmrvY6i1+\u002FqQ0TaJC8UIp\u002F+zs7Ho38whIiYQaNWpUrCbhE1RskRSq4gGWCG61b+UbXG20qhgs3YhERen+0Yi1gi0+eoRP3MPAmNL5hFRBJ2OTIMFHx8ab6ki+kh5giWjhYrs0OnNw3RqpeRb\u002FpS51UVHJd6+K1TlufuqppwYPHkw6YMAAsfU3NnTuxL+eDJ1ZlBZMfd6oI5nKe2Ccv+POxOyknHyu8LjIY+movM1SLEhUlOIcpYjbJQ7QBBW9J+E0mbOyolRUU7El\u002F1XIA946ayBxKSuPywpu8W7mFLjbKXdHFTJWrkoSFeVyk1R6gB6I1edDQII2kIqrbnjLkUSF5XwrLVdXD0hUVNeek+22nAcedlRYznPS8sPrAYmKh7dv5ZtV1AMSFRX1nKxnYQ9w\u002FMrVBGnpZIlWSFRYwqvSpgoeeLWJy1vNXEhLJ3RUeNjdJiQq7vaHzFUZDwQ425aTVG+yRIXqLi3DoCyu+h6QqKj6fSRbeL89IFFxvz0un1f1PSBRUfX7SLbwfntAouJ+e1w+r+p7QKKi6veRpVso7Zt7QKLC3CMyLz0gUSHHgPSAuQckKsw9IvPSAxIVcgxID5h7QKLC3CMy\u002F+A98KBb8P8AAAD\u002F\u002F3dIbtgAAAAGSURBVAMAG7CFALLQKe4AAAAASUVORK5CYII=\"\u002F loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fkmptax.co.jp\u002Fyakuinhousyu\u002F\" target=\"_blank\">出典：役員報酬とは。決め方や変更のタイミングについて説明します。\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請前に公募要領をしっかりと確認し、適切な対応を行うことが、補助金を最大限活用するためのポイントです。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員なしでものづくり補助金に申請するためのガイド\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金に申請したい方の中には、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">個人事業主\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">や\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">法人\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">として事業を営んでいるものの、従業員を雇っていない場合もあります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">こうした場合、ものづくり補助金の申請資格があるのかどうか気になる方は多いはず。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">特に、申請に必要な従業員の定義について理解を深めることが大切です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員なしの事業主でもものづくり補助金に申請できますが、具体的にどのように申請を進めるべきかを解説します。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>ものづくり補助金は従業員なしでも申請可能\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">まず、ものづくり補助金は従業員がいない事業者でも、申請可能な補助金ということを理解してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>これは、\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の対象となる事業者に対して\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">最低限必要な従業員数\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">（従業員の下限）が定められていないためです。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が少ない場合でも、一定の条件を満たすことで申請可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、小規模事業者や個人事業主の場合、従業員数が0人でも補助金の申請が可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">したがって、従業員がいない事業者でも、設備投資などを行うための補助金を活用できるでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">具体的には、\u003C\u002Fspan>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">年金を受給している個人事業主\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">家族だけで運営している小規模事業者\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">などでも申請対象に含まれます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>従業員がいない場合の役員報酬の増額\u003C\u002Fh3>\u003Cp>\u003Cimg class=\"ql-image\" src=\"data:image\u002Fpng;base64,iVBORw0KGgoAAAANSUhEUgAAAVsAAACRCAIAAADiqYzcAAAQAElEQVR4AeydCXzU1bXHzyQzWSbLJJAEQiCEXYEgoOyoUEER5Wmp+GitUKldrdba+p619dnWV+qru2jbZ61V9FUrrpWKKJTFhVVBVtkEAhiSsIWErJPkff9zkyEg2Ycw858znzOX8z\u002F33Pu\u002F93fn\u002FP7nf\u002F+ZIaJGX4qAIqAI1CEQIfpSBBQBRaAOAWWEOiT0X0VAERBRRtBPgSJgBwQCNQdlhEAhqf0oAnZAQBnBDquoc1AEAoWAMkKgkNR+FAE7IKCMYIdV1DmELgLBNnJlhGBbER2PInAuEVBGOJfo67kVgWBDQBkh2FZEx6MInEsElBHOJfp67tBFwK4jV0aw68rqvBSB1iCgjNAa1LSNImBXBJQR7LqyOi9FoDUIKCO0BjVtE7oI6MgbR0AZoXF8tFYRCC8ElBHCa711topA4wgoIzSOj9YqAuGFgDJCeK136M5WR94+CCgjtA\u002FOehZFIDQQUEYIjXXSUSoC7YOAMkL74KxnUQRCAwFlhNBYp9AdpY48tBBQRmjZenmra1RCC4GWLXDYeysjNPcjUFRZdbC08miFVyW0EGDVWLvmLnPY+ykjNOsjUFBWWVZVHelolrM6BRUCrBprxwoG1aiCdjDKCE0vDUly006287DfhHQdm7OmyghNo1RaVd20k3oEPQK6js1ZImWE5qCkPopAuCCgjBAuK63zVASag4AyQnNQCiUfHasi0BYElBHagp62VQTshoAygt1WVOejCLQFAWWEtqCnbRUBuyGgjBAsKxqoccRERlTVWJ2h+MU6rntTe5rU1Qj+H+eVU9aX+rXGjoUeKBG\u002Fgq5iAwSUEWywiCenQMTuKapMfz3veEX1A+sLL16Qjzy16Th244Tyu3WFk947dOOyw0bS5+cfLKmilhLPKz88Rjl\u002FbwkNjRiOWLS\u002FjMOpiwsosdy16tidK48ZhT5prmIPBJQR7LGOtbP48IvSQe8c+seopLRY54rDFfdfkHBjtxjqsFP6ZXCic1KnaCN+o9vpGNDBJS5fKfJv6dHvXZ5yaYqr0vf3WeMzYrBkxETSZ59kl7+VJ0r\u002FtNsPhh0UZQQ7rKJ\u002FDoPTojdMSrlnYxHX+UVFVRd2ik6Kjngnr\u002FzK1YUmvT\u002FhrR6U5Mr2OP1NHuztRuc6\u002F9y2Ew9tLUanfGbnCY\u002FTMXdr8Zbj3iyP5bw+v\u002FwfueUHyqru+rRodX4FCp6bj1RSqtgJAWWEtq5mULU\u002FUVl9x+pjqVGOy7vH3pYRTVafFhvZP9G5YLgn0nctLyitunl9UU5plV+e31e2+mA5s7g1O6Ggoib36jTK2\u002FrFY8eHpGBPoZdahHxhVMco8ouF+8ugm+cKKn62swS7ip0QUEaw02rKlsMnL9rLDlUuOFC25lDF43vKTpmkyzEyLZpMAUGBPkwtOwUobDFQLsot+7TcyibQi012IUK+MDotav1xL3cKM1OjLoiOuCcrFgcVOyGgjGCn1ZRxXWMfHp7ElPonR5odBPSZXaLHdDkldLcerdxwzBIUMgJ8kOFpUc+PTYYIKGEKov2lnFLinx0EahHyBXObcPN58ZlxkSQLEAR2FTshoIxgp9WUsnpf07y2l\u002FvxA+X37Sj56aAE\u002FyTZPuTyft+e0sIK6xElCjlCRlwkDiXemnm7rLsAyi+KvB6ng9sNauOcEaZbdh+4GcGy6Uhld18TWqnYDIHwZQSbLWT96XDZf3ZrSe\u002F5BU8PiH96cMKgxYenLi4wuT\u002Fbh9z\u002Fs8Vwz9DEnw\u002FxsK2IM5uF+aXezu7Iey9KkMqaOwd7+ia52COANSCFX645yr4j\u002FbOz8NCGIvzZRxjeORoLgg+lim0QUEawzVLWTiQ1NpK0\u002F6oe7vypna7vE4\u002FkT0n70+hks7M4s18ce4f\u002FPSw5MSoCy3cHJr5\u002FZRr+HNL+SLnwqIKMoH9H184rUh4YmYQnxIGFJ46vjuswZ0wHHknePyIJ+kDn0QbMQi1tVeyBgDKCPdbx5CyIc8KVEhOxiqCYgDcKVcbIIQqCP7oRo+OPYKEWfxQOEQ7RjQUdBSMWFdsgoIxgm6XUiSgCAUAg9BghAJPWLhQBRaABBJQRGgBGzYpAWCKgjBCWy66TVgQaQEAZoQFg1KwIhCUC7ccIYQmvTloRCDEElBGaXrDYut8gadpVPYIVgaoaYR2DdXRBNC5lhKYXwxnhiHMqUE0DFcwerKAzwhHMIwySsekHvVkLkeCKNH\u002FJy6UGoY0pUc6qtM9ZmEJQnajtgzE9UCLMjrVjBVFUmkSgaUZososwceAjlRrj6hxriVEo2yJFxzc32ZzTNekTEIegOlHn0j1tnJSZDiVCV6xdmHxK2z5NZYS2Y9iaHj7PX\u002F\u002FxsQXF3kOtaWzvNiUFsnu5HNlh71kG7eyUEc7B0lTVVK7Lf69LdL94Z8o5OH2Qn9KdKp5MyVkpVZVBPlJbDk8Z4Rws6\u002FZjH3HWkZlTKFXOgECPcZYx72Or1HegEGheP8oIzcMpcF5F5Ue3HFg9LGtipOPkLxoHrntb9BTpksyRkrtZuIOwxYRCaBLKCO29WBsOLolyujPjB7f3iUPrfB36SGSU7F8bWqO2wWiVEdp1EQsrDxws2nVJr2vb9awherKe46XoCzm+P0SHH6LDVkZo14VbvuuNzgm9PK6Mdj1riJ4ssaskdJHPl4To8AM27PbtSBmh\u002FfDOKV5f4S0Z1Hl8+50y1M\u002FUa4JUVeiTyPZcRmWEdkKbJ45r9rzXP2N4QnRyO53SBqdhizF9gD6JbM+VVEZoJ7RX5rzFmc5PvpRSpQUIdBlpOe9eapX6PvsIKCOcfYxFir2H2FAckjaxPU5mv3PwJLIwJ\u002FSeRIbmQigjtMe6vf\u002F56+6opJ5p+sSxVWjzJJItRn0S2SrwWtpIGaGliLXY\u002F\u002FP89SUVxy7u+dUWt9QGfgS6XmQ9idQvO\u002FgBOWuKMsJZg7au481HPuSJo36FoQ6PVv3r\u002F7JDq1pro+YjoIzQfKxa47n16DKeOOpXGFqD3WlteoyznkR+sfI0c+APw7tHZYSzuP76FYZAgmueROZuFv1OZCBhPb0vZYTTEWn78Yd7X2PvgH70KwyAEEjhSWRklJgnkewp7HwvkJ1rXz4ElBF8MAS06Nax57r89xZs\u002FzNPHPUrDAGFVqTneCk+KNsXWH+25E4IcOfanYgyQuA\u002FBXEuD516qyuinO5NX6yqqtFf\u002FgCPQAj3C8X7rY5KfL89Fd\u002FV0v1vVQKBgDJCIFA8tY8oSZK6F2nCG5sfLdZfT6sDpPX\u002FlhTI+rmSX+\u002FX1uI6tb43bdkAAsoIDQDTBrP55gKPGDrEpg9Jm\u002Fi1gXfqo8c2wFnXlAeQF37bumuI71xrYq+xVtN\u002FAoaArRiB\u002FDxIZFjWxMv73Dym+9SeaYODZEht\u002FciQsQeDkBf0nijZ060fWQqG8ZgxtBXcIGpvE0YorDxQUL7jSMWeIBG3K6FcjjAkJEiGdLh8N9zUmo8eH\u002FqjO6Vwz9mSlvbMUwaaMBPKIBGGZJdfdrEDI0AHFdUlDokIHhHfyxFMQ6qRaripxaQAHRB1NTWir8YR8Jba4+eeQp4R+IgbOmh8vbTWIFDszTdKc8sTec31VD9IAQINcRxCnhFKqwpDfAnab\u002FgOifBWV0iLXlVlLXIPd+fyY6GOQMgzQqgvQAiPX4duRwSUEey4qjonRaC1CCgjtBY5bacI2BEBZQQ7rqrOSRFoLQLKCK1FLnTb6cgVgYYRUEZoGJv2qnGIroK0\u002FuVwWG3rl9Zx3dvY64703yYR0M9ikxCJwxexlK6IGCPoUu\u002FlEOuPo8T3ctTTRaRGqhEUI+gOOQXzksqiE5XWA1TsiIThywQtpTNWjKD7cUD\u002Fspha7Cilvu9BFuyw2hrd2KlCsNQ\u002FxKLSKAKnfDob9QzTSihgxYF\u002FPrz228z\u002Ff1bfYCS\u002FJMdRL7DvW3nlQ2tvwgdBQWglIpRL976yPOd1FOTVbY\u002F9bHlf4t9R1xbj37bO3pD\u002FAZZq8dacSh8SDi8oYMPz8u4sqamRVybUij+MCea9K+SlPvL61bWCjj92BLeNL8ibo2T3cpk\u002FWQ5utHQs2KlFclZalnCAMXBzjAhcVzbsySER7+6eu2jfEzf2\u002FzXheqBk2R0X\u002FaXEe1BE6pPC0YptF6ZNHp1+HdI9YZBxcEjExvz31xUsrK6pWr7rDfS9RRumd3\u002Fq4Y+nV4tX6l7HK\u002FLp\u002F47lPSGLny7v\u002Fdq2OdBEXeWp\u002F9rvCDpY\u002FgvZ9Xe55AEpOyzl2+Tat6ySmR7eLYQ0ipG+N4uR5LGWITLGKnM3y5750v+\u002F5OinMuhWyVlg6Vt+I\u002F5vTBfnSanIX\u002FvIs31rxWqm78YQUEZoDB3qBqaO\u002Ft6g\u002F71\u002F7bhlOa+enzQtJtKTFJW1fN+rb+580hkRhQNp\u002F7Rec1DKq0qQlNiuE7r9qKK6BEtHdzrssPnwsuSEjn\u002Fe8nX4Iiu1L81\u002Fu3KKw5cmFJYXwDL3jFzw+Lj9Rqaf\u002F5+V1WHzZ4JVZdJ3uox9xLqSb\u002FmbdJshsb6flvjkj\u002FLZC2LCXsSK86oiMZL+FfH0FhpiTx8gY+63CKWynCOh\u002FPg3ctnbktbHOqT5sY0y\u002FAH5Qb7cvK9W6rOM5aTv0xFQRjgdkS8fQwfEPJf6CzwT9xVtvjB5Cj7fOP9uQtchEWty3\u002F0o95VDpfv9Mm\u002FXraWVJ0Qkxd2ls3tQelzfNXkLvtv31QPF26GS7JSvQDHUOiQip\u002FAzESFBuG1pVyNwhMNHFhImr5JDVsI\u002F\u002FGlrul0nyL61kv2AxQVDf2CFPVH9yW+l4BMp2lMreSvk00ctB+4yYlOkQ5akX2p5lhVaZd8ZktJbsFNLj\u002Fvmyuo75Y9p8nQ3S9b92WqIXaVhBJQRGsbGV\u002FPO7md6xF+BGutMWJj7ECG9uWjZR3lz3K6TP\u002FKXGts9Mya7S1Q\u002FJCO+L84IGcSqAwujI2O5WeCwxllBFRId6Y5zeWqkGmOm57y7Llr65PgC5MFLtmPxRKdShpF89pR0HGrN15UsK2bIrjdk\u002F5uy56mTUU1d6lBJv6RWOpyH4aSwU5C7TGI8tZK\u002FSra8adWSC5BHjJprpQbkCEjm1VZyYdXpuzEElBEaQ4e4nZU9e0BH679vvbjbV93OzgM6jubOn+0AR70reWF5Xk7Zxi8qtiEkAuJ7easreiVnl1eVpsZ2dzs9pAnlVSVJ0SkkFPsOf85mwdzNv7pnxRASkFuWpCLsIyRH9SNTeGXbI456nYuNX1zJJ78oaRdZUxx0o1Wmj5WjHwiRTHZgHfve5Aj5qyV3uVAe2+0znVqQIBgxZtry6OEPfeRfM6zUgBwBKZhfe2h8tGwAAWWEBoD5kjnSET056\u002FtsB0RFxIzuMdlf38mdGeNM3Hr03RJv4dHygyiDO86IdcWRI+w6upEcATrAubyqFE+SgsSotA6JHeGLGQN+ZfYOKMkRvtP\u002Fxe4JI1Cu6\u002FcTmIgm4SJczJlqtMe6XyCG2TvsOd66BcCI9Pp3IZjz10rZESEdQM+6GrMlRL71j9TeiWHhGQAAC3JJREFUC5jD2GTLltpHbt1nJQjsIJAgULLF+K3tlsWq1neDCCgjNAiNv+JIWW55VcmDa775ys5fEbee6E5cyf+19yWu8ycqC7n4HyzZMCZ9JtnENb1vIarXH57LIwNinhxhWKcrYYob2A8XWZTz7KvbH9l6bN6R44fpnLBnJwK39\u002Fe9\u002FsS6H8I1OJdXFWGnNrykOEdeulg23ilfmSsRsTKnm2x+Q3gS8fkS4UkEWAz8oVz1jPW4wT1UeJqwY6FVm79Vcj+gUtyd5bIHrZKnFTx3ML\u002FXbP1aQZmgvzzJeqjJvQkdYrQa6LtBBJQRGoTGVBC0V\u002FacNSz98lnZ9\u002F969OLzU0YQ+feNWjeu+3UEc5zLM6nHrHtGLri8xww809yZ1LIjQBMCm0OSAhyIc8jilqFzqKVt387Z1Jr+KQeljR3bZSobCnRe306V\u002FYUEgU3EPlfKpGflhn3SfZRMekZuWiH9r7HShMyRcskcy97zUik9JgOula++KRPflR6XCLHdsYdwl8EDyyHfsWopp++QrCkn9yC4K4nvKhfcLkN\u002FIVNesprYH9C2zlAZoWEE62rcrgQjxDwRSxnn8kSIEx0h7Ckxiu8vFFEixImD+A5RjAOlQyKodbsSUKTuRds4lwcuwAG9zhw2\u002FxK0PBowQpBzSMkhAKBTEvZYjE6JjgU7wiEMgoLRlFiopeTQCFX4IOZQy6YQUEZoCqEz1RO6iKnxK+aQEguCgqAgRqE8o+Bg5Iy19jcSwEb8U+XwjLoxNr\u002FW71+\u002FiTFq2QACyggNAKNmRSAsEVBGCPyyu6Jcge80pHt0OFowfL+zX2myMZ5+adJZHRpFwI6M0OiEW1p5vLCICDdi2hrdX\u002FqNKDgjqz9cR8lhfcHfHKKcJsZO6bej20ccjpKSUnE5TwpzI4CxGAUdQUeMs+\u002FQauVThBLn08TnbPUpgueOz3NWfbwRpdaZJjggtKJEUE4T40Ppt6PjGd6ijNDg+hOfb7+xeOFbSxe9vRx58+V3iHOMKH750yNzsdAFCs7zXpi\u002Fa\u002FteDhHsu7bvWbdmEwryt2deM8bPNu2Y\u002FYvH6NCUKMaHzvGhZ+w0xNkOQozV1Nzx68eWLF1pZNWq9YQxocsh0Usko1OiY5\u002F3j\u002FdWfbJpyQdrKA8cLJCYaOzUPvHUi\u002FNee8cvsx9+WmJjaIiy5MO1jz79EliVlJa5Y2PEGUnPVNEbPjSkRMeITg9WE99g6BY75XP\u002F9yb22+9+wGrFgOkrjEUZ4cyLTwwTuieKS3r365HoSUD69e\u002FVMbWD8R47friRRE+8sQwdnh0X7+7dLwvLJ6s3GuP+nNxefbvTD2F\u002FvLB43gtvHS44ct7APh1SkhM9CQMu6Ef\u002Fl04YZfwTPHHfmDU1PaPThMmX4GN6sEH5xF\u002FnPXzvj8ePuejQkWPjxw4bMXQgkyLaregV2f9FHsGfV3CYSC45XkzVE8+9Srnm063rN227\u002FT9+Z0WpyBXjRl41YWx6pxRk2vVX98nqKl4vPaB07dIpo1NqRufUFZ9sghRou3n7bneHJKhnyaIPjhefmPfyfPFWcd6EOHdKhySa0JBD+heRPj0zZ878Gsot37rOnRhvfSmbgzAWZYQzL35lRSVhmdY5ZciwgTu37R4+ZoiJW+NdkHfYiDnk8o5P18x0BMu4iaNIFlAI+ERPQq++WXSS6Im\u002FYsq4RI\u002F1bYj0jDQ6NA6U8AhlVFQ0OQLckXsg77NNO6AkjCEvNTUEM9fweW8t2rFnv0kBmBRE0CHZgzJ+3Ehk7IghBC2HROz0KZe5XM6de\u002FZDAWMuyia2sSP\u002FXPTB2OGDc\u002FMOSanvu6FOJ9lBZob1v8KOHjYIipl29WXPvPSWOJ04I9nn9ybsE+Pj6IdD5Lze3bHAKTkHDuI\u002FeGA\u002FjMjs3\u002F8p79BRCMKiJM0RQCRYJJjGQUCyHYAsW7Ti6P4CAnXPrn0cMkbifNuWXUa48mMhzocOz37txbdJChCUad+s\u002FUtbc0fQ0Zdc4IYzsvnTbXSI0rtfj788+SJ8gc59B53cee8Pr7l+EuxDNoEx5MXh4CI8auhALuymHDHG9y0GkSNHC7n+W0HorfJPkzyipLScsJ991w\u002Fuvv+PVtB6T\u002F6WxAer10Mr3EdY\u002Fl4v4Y0yb\u002F5i+IV4Xrh05azpU7CQC+zYssPtjjVsYl35sYqQd0ArLh9l4Nynbw\u002FOPvvxv95+8\u002FQf3TRt2tRJMBepis83fAvNEc689uQIXMZNeh+ZEMvFH51bALxhAYLWkqlXpWekYUFIKKZ+fTIKfPG92280FBAX7+aCjxGBUGAZlPqhToerP1qPM6f7\u002Fk9mQAQwiOEdPENefNuEz\u002F19fs6BPFJ3snrK57gpqLSC\u002FLOdez\u002FZ+BnXahJ1qIGS0CXgMzM6QQQk9vty8\u002Fv06OYHgYgdmn0e0WttLvis+MMvEI3L5YRHfjTreizi9RadsH6cwoptk034nDmX71+ryMzozN0E2QRnufu2m8gsrBRm+5m+Q2W5h9dbGaHB9SZKuWgTtNwFEKvoXOTZ+eOQNgT26lVriX907hq45uODjrAZSVTTnIs\u002Fuw9YuB0wfIGOQBlsH5Ap4PnAH35JdoAR4SYFBqErcgdoAktoS00NF+qZN1yDEM\u002FcwJMpoLOfx80\u002FOfzY4YO5tj\u002F38j\u002FnvbWYmXLFxgf6wMjuw\u002FOP3Tt7zrPio4+FS1ey+ccVHoFWIA7iGX90\u002FCt9PtyS7PBF9bALzmdbQbxVNLeyBl8O0im1Izp3EIs\u002FXFtSWsYthsVNPGUQIafg7E8++wpGWqGHsygjNLb6hDQswEYAWwCkDLhOvvYy0gGi3WfvPu2bU4yOJzqbguQOKPAIzj6fLBzYMjStjBE7CryAncj\u002F9i1f5xA3mtP\u002F3b\u002F9MefiEGPIS02NFdJEbKWXaJSycnPIrcSIC7PJ\u002F2EKOAJB54qND\u002Fq0KROsC7479u5bv4Wd8DZZPc5GrEyBrkSMPzsRtELHk5AeMWIwTETScfcdNxsFnTOicwra4s\u002FhzOuvsgZTU0Pbaf828dHf\u002FxwjnhLer0Awgt0RrJFqYtiEKLpRmDRGSiNGpwrBxxyaKkqMCEp9wQcj4jcanRLxG22jEJAn4w2mMOIjCxOZzNTywYJman2KZWTDD3udWBZfAmIp9YzWIQ2xUNLWr6BjQUQsn\u002Fp2qswhtxg+BwzhLMoITa++o97vl9TXpYGXo56\u002F6MuPQHPi7Yw+GBF\u002FPyjmkBLh0Ag6YvRGyub4NNLc7lXKCHZfYZ2fItASBJQRWoKW+ioCdkbAmpsygoWCvhUBRcAgoIxgcNBSEVAELASUESwUwuftjIgKn8nqTFuBQMgzQmyk9efxrZh5GDbhsWhEtbtlE49WeFsCWHRSS7wD5RvIfkKeESIdrhhJ4bOOBBIYe\u002FUFOEhUhDsh2vfj5c2fnTtVnLHNdw9rz5gkiXSFOgIRoT4Bxs+nvENUVmxksisiRuWMCMAFMZLicWUAV4slsavwWYcXVBpCAHw8WQJ7thjcoGsQEXQjatWAIh2ueKf1iedDr3JGBODNVkHra8RnHV5QaQgB8An97MC30vrXdQYGLRWBc4BAMJ7SJjlCMEKrY1IEQhABZYQQXDQdsiJw1hBQRjhr0GrHikAIIqCMEIKLpkM+xwjY+fTKCHZeXZ2bItBSBJQRWo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loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fairregi.jp\u002Fmagazine\u002Fguide\u002F6685\u002F\" target=\"_blank\">出典：役員報酬とは？個人事業主の事業所得との違いや決め方も解説\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員がいない場合でも、申請資格を満たすために\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">役員報酬を賃上げ\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">する方法があります。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金に申請するためには、基本要件として、給与支給総額を増やさなければなりません。この給与支給総額には、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">役員報酬\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">も含まれています。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">役員報酬を増額することで、従業員数が0人であっても申請に必要な条件を満たすことが可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、年間で役員報酬を一定額増額することで、給与支給総額を増やせるでしょう。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">公式サイトのFAQにも、役員報酬が給与支給総額に含まれることが明記されています。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">補助金申請における基本要件\u003C\u002Fspan>\u003C\u002Fh1>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">付加価値額の年率平均3％以上の増加\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">給与支給総額が年率平均1.5％以上増加\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">事業場内最低賃金を、地域別最低賃金＋30円以上に引き上げ\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">これらの要件に\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">役員報酬の増額\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を組み合わせることで、従業員なしでも補助金申請の要件を満たせます。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">電子申請で従業員数を0にする方法\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cimg class=\"ql-image\" 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W1Lpy5cqzzz5bD3qD0j\u002F++APv\u002FsYj1IEfRo2kDreWMKxK2ICuenehStGj6UGyno1CtSkbNWoEt4cccogR3ffQDiTpDppCNIvPHG0Gp2Es0vXLzk+uqjK3zuRbO+EOOPrRrPAsD0SpUbKHGLRx48bVq1eHX9N33B1UKdY6deqUKlUKDKCRTETQ7s7D62726XH1TN+ll14qf+N6w1vyPbIyBPbZZx+nXZ4Jrhwqo0sRgRYdUbt2bY+sN\u002FeKk+wtNyW6kmJVelFyFZ5512yvGphnReGf4vDojgQftInH3LlzKzNHm8GZuTeTb237DjhM6XUi0EjdFEc+tbCaWHkGIVgG9enRdq6HhGhEPKTxRdW4oAcPzF9\u002F\u002FcUqCnpZJ49IBlU0GFo9up9wb4FBFggSMqs6AWCWUCUrB4TMF2BLkEKsDnv37v3Rln9pBI0uSMhz3bt164aBQ7bKcN4CNqZVJ4G8jtGVCFa3wk5WlNfpFqRu3boNGzZkk1u2bPnuu+\u002FSGhdddBHhbaQkOBPaQN+SLqcj+UhKvKgjvOl7izocC6SpePHiIWeglYol6eZdvRdl2+ls9RFdeeWVhJH+o0oMSQEPRhNy7AwnvBGhKZ0PTY6FnvVvXKUb8KDINUXk3Yh3Cyeb4uRFNTucgY0qVarIdJgJvHEmbZRDz5NctWoVrzVFzGmB1M1JJ53kZl8IxrKRP\u002Froo4PS8aKt0BVyo+jGAhNIHii4mnI8Nkql+BMUmzdvXqJECbeUPFiPvk7wYAmoHzp0qGAVH0uyVlI+U6dOZTwZZNpBrrVkyZLqmVkMYSUD66u5pwmQVpkJSgictg+l6N0pcT5U+t6xh0CNaYXTpj7IqIwlAs50bE3g7bLVBl6pZ+UOJ9ibNGnS33\u002F\u002FniFq9wAAEABJREFUTbuboRLPfXIyzI2KpWipUuS6WTLAtZV6RNJ3wqhXUt4iGUwgiHIT3ahRI37Ul19+GSqVdsCxo+CN5Sw6ZJKH6pGrc5XBU7I5NLTYzLjKM844QxMZJ9iE+XVKj86rG3M8fU\u002FMCVa58xB9IYMSDkn+\u002FPmdb4hVSsNAIMsZO1XRKQgJ8yAHqu3AyJEjIcRZkrmtWLGinXdQLZkmCqiwJyA3e\u002FZs6RlM3rx5bSYZ79oT7ujll1\u002FO17UzdsnW0RE22bmlKehZwPONYufgMpOwQRlJHRoRDmWPIFYQ65wQ9qj0RXxKTKYpY3BaRtUtP5gwDMZuGluQrcYRZNlV4gPJPlsnXj1dxWjgkU10oNkTR+Tmm2\u002FGMBFIkw6Rt7jsukI0nG3StMOJNnVWJAkhjcZl0\u002FCAkWJizofoJXyY0HTUUUf5Wmruu+8+Ct5KL7vsMk1cVgfIUZs\u002Ffz7EUvO+sfpA4ZXAO6\u002FOKN5Rk4RwdLwi8aDGkVLaz0DyhDpUo6QsbrnlFmYBYxs5fhhnWqsz7QxhspWc\u002FgTPJR1EzVmX0mkR+AWi8t566y0nPs15woO4LkgyenDi2IAZYZvTpk0bW41H0CXPBJBKwKbIGGQyeuB5ikjJIB\u002FOcOJYzgg06tl2KZGehZdkEEfXixgQpUAxEZkwIk9GpRU5vT49PtOUMTit2do+++wzCwvD8OYtHsmMUT\u002FWrz5MGkNXaXIggM3jvHnz+PEUOSNgPeq5JY0bN6bnrN8BAnJiPidd9fHHH69ZswZjbWREAppSkKgDqsOJ3KoyzCdFb4k80pSQICKiSkEFRPHMl53hYTKAYRoW6MTg1fBC6ZeyZcteccUVANmgQQMpRydA+s40fDObCee\u002F\u002FfYbYQGSmmgm1h7xjqyrNufPnqiUsteK17+B8BFRGf379w8OC0mq3WQwDKY9xwQiT5kGPhMlyJmwoePTU089BTD16tWL5hNnLOfH4VHa5BSkPr0XNUXCgQ+S+qHvAq8MTUHSI1JDBhMr5pGMeq2YFKSeAIoYYkhNCvJikNEamBQCiT+STBeczhZDB1SLFy+GTPicOXMmG+hYyHE5r9xxSkgKy6HUEX3MWcUIrHPmzMlP8yE9UoeOlxQZd8XjmDFj2FJGQFwh0PeIMVa5cuVIci3Kly\u002FPODz++OP0kD69koJA3YGjzLaKXn311aDSUvSW4CPP0+pmzJghFlq4cCG+Ro0a3oU38KNuARWPQWpgwyWBOAR6YUaIYhNYLdrUznjRkh3cRx991HJcBtBxNI76FGR7YduG2w1NtBto+Sj6N5DTT1E2a9ZMKzr\u002F\u002FPNjTQ3F5xMYKOy817edRowYkci28zaN5UO707dX+CRlYgfSBafoiF4HKmGxk4eGDx\u002Fet29fHh3dbyRA1Qo\u002F4bQ5hQDsKFDhAMZPQ+wDhBOmSLxF8UOyw03SNwNRyHdqWVopOJl0ZpOrzC7x4jzy93To9VhisrzitnOriCJIoSlj+8yQhwF3a0p6QQlO9ie8ZWko8Eo8wvCRAEa0Q9gFAN+Yv9qoUSOV3AT5CfEPm8bhBGblokWLvIW4svYKgzjANILQS5SLkd+HebcLmoxCtQG8XeLTMqeaVGoKxEobURkeQ2nPBWyBz0RJaVI0Ge681Z122mm+si+1LdueiRnuSq+kC057Cj+CQ1GvaIpqRx6dG7YbMl9\u002F\u002FXV+vAiHd2pHlPw0h4PChjE1iGtK12IQK3\u002FPPfc4hbDnpDqC0Fu8eHHBG+TzYLl2FC1gG5dN5sup1KF3dziZMG+WR2AmZs4nx7NLHtMjYIMZdo8k\u002F5YYxWRpGKrHPijD6kLJ4dSEIFZCAmPHWGzaULzKYPJWKDu3dnitiPG0RYFIRj2ILPTAYvt2OXLk8OEMTZ6i5GCH4TxmHwm9wNICs2+I3aHndMFp8b69r4vhsDlM3MLbbrsNonx7AbFIiYejkkB65NxI6rKugZxmfUIs15cX58g6NCyJVrh1rzBnzpwHHniAeeHIMcXpdbv966kql2OwwfjDBkvYq1cveirMBAMAgY9KusbyPfIqwQZJfuTb8r9RUhmI0ZMZ8i4KNUpiPFVAgiL6Tie0oVgX3ggz3TQFsYiMbvfcOlCUKiXVwBJWqTyPvp3rON4NGS\u002Fyh1VmN5l5dg+xO\u002FQfD5zWT9NLdgOkUJO\u002FyolyFJwV5wCiuEyOILEUFHt1O3ny5AsuuEDOkA9GngfL4QFORhLBtiH22msvwZUsmcurPffc0zlGKfrcSR6pEhbMuaetbEuYFRPnEYXH2NJecQXJI\u002FAA1KjVW7KFAO\u002FFW2\u002FdXERN8Gmg6BFjn\u002FVDWElTqIlIP3RoJO\u002FTGCt2IFAxVTLbB5nRxNJkaHYzQdR0rP51nOwPJeWodOjQAeOR7taJKICqCuQcIpUR8fx5dtEjhgBhpRc9RqRGfSCnTr1ppJBRGUsmQEYNsfBi7JzVU4W65UgyPB4jMn+vRI+ZY+KBU+9mxl9VCnjkG2yowCaMxL+i+DUxJu3bt8fYIzvFOPBqgozSSZKkxrivk8ImQ5frxyFzhjB33HGHDBAXiPsnpck+DBgwQPKJmLeyiXZa8GfTeneSbkGC33TuuecCnqyvhBkHKswNJrkkeIdBVgLjkTOFKVy4sJhCypDldwMnlFUpneYsScsJtj3Cs8PjEOKlQoCKrj\u002FzzDPlzIxFtRlaDKUTyuvtt982NElxB2ODATldybQhPatB8h0SDXIuenOZaBpeDwqOjLEg0KkWd3AhOTheCQAGVx3KlnskCUeaMkH\u002FBaeNSP0ywPDloMjy5Gapc+pdZZBUaUJKRExJ0i7Q2eYdZELJeoQIhI4noxMyoQnDlgYcEsN7FxGj7INMbOkeBcXWZI5nxvnbFEGSMtwBG0VXZm6fU7z11FNP\u002Fec\u002F\u002FwEP9Q6DKKlr165sqceGDRsWKlRIPE9HI4xHlZocPOdqyZIlkCnrTqerlJeGc\u002FbWEXJtI1VGmK7XVLp0aVkrd3hOmkfHSYeyaLDNnCD4N7omhKEg3OG5GRapOahsiSVr4nFQCqyLFBqnb\u002Fz48d5Vj4oVK1Zty48EilhMEt42AjP0IgKSJoyZlZo5VKvJBG0Gp\u002FlJBtJkOz+597P1mVhnileEu3Xr1nUzkaQMd4DD7ICm2MDMPd577716i9518HyFcOJ57CybJqhDGI\u002FQxfJQ2fDj9HPKBM94JFsOk1DxzDPPuFaQpIBSkl5cv369EIxzVKBAAa\u002FoQeYcwl3wUMoSkIwqf5Ak+uGHH\u002FRGTbCi4KaGmWGKMAhWGUBj4Rlhs8UgPiBeoo4SYa4sSqIEmM0BwacrN1YX0RGG9komaDM4dWprhFI7P\u002FlamV5q7O4ULVrUgdNVkjLcAR4Nit29TPPCHzdk0etMDRPHvISahx9+WIqbQ4jcV3lUDwMcNFjiXlGpgfeoCQEVpMnwM3ruBQBSJaJxCFsahAu7wi+6sI0sHry1a9cu2Ea21G2T3DsIUBzg592cOXOCFobHC8wYBp\u002F1Gzp0aAgs1fOl8TpxS+86F6Nb0yaMyMvJcf0ANfxDM5WZoM3gzMRryVeSO5CJHZBfAJXgx3qdoZMdBCE8Cib09y0\u002FHmU3wIB1pUZpB2YQ9jziEQGAxMhQ8GnFmRLUKpEs40svvcSi4jt27Ag8EI7nf1LuvGLhpcdAcpwu23v27Cm+1ZtKnraJYSgI19SsKFtqMmeffbbUpnrT4LK2bt1aE3f3xBNP9IhCt4JbOIdMU3UnD\u002F9eyRwlwZm5fUu+lZkdYEkEjWAglSL1UrRoUec+6sgtkRDOaYYKlewb7xSD2Ngff\u002FwxNjMihpTbh1ut0L569WppmyDAZspZcAZZaddIAmbJS63MoxhVfjWAx4vsHtXA9mpyTaVJVsk9GdRpNVvJJ9DFs6WGCxPzCHjIuLxiCPS6R6VRWGkxLRkoBWaXjvjMURKcmdu3negtR2Qnmk1GU3Hi+\u002FXrBzP8wMg7DS9xWRmc+++\u002F34FmBps3b85TDU2iPji8bMs\u002FGwg1gkygAkLCrBYcekUeWCtoBWGxn+yOlIz0rHySJoEl+xnA4xFKOdWEZZJACz9o0CCvawrEMOofbyZwyLZjSKpBrjAee+wxMvhA+qd9rJHNZ7H79u2rz9CUiTIJzkxsWrqvUMxyg6yBLL8SMRFBWpNKrUi9mwMUmkQvKiU8yGAiMeYC8CTiaXS8MjSRDC+6uKKqhVIYrWRC\u002Fc5fRuc79VSd7Cb\u002F+5FoCQLwA7pSL+FRqYfQikFBIBYJeK8ET1WrkNVbOlZpCDxSGQTwgXQVmFBqJYM3lhcRxmMg1ypqyIRHpcfQOUNK9RBQmWlKgnOPPTK9ef\u002F\u002FRQh59tln+VQy71yavHnzYiQS4I0g94maB0vEbohPXCqop2Il9Ehyn\u002Fbaay+tbgiuvvpqjIPSq1cv3tRnn30mM7Fy5corrrhCvc6ROzRpCdGRiAtz++23v\u002Fzyy+agzyTtGjuwi4DTEXdqWZ4d+FVcRguZhD1uYhs0aEDN40VN8gexNo0lhCi+E7iaLRVLnXO9qGQKniVUKaBSIgGYMlCOHDkA0sWAjImLO0161n+uXLmUHgkEyWS5a+zALgJOH0N2LvzfwfA7hGrWrFm1alU5g\u002FB7\u002Fy7fZBHYw2uuuQZK+a5wBV2iGiDEBzJVd3GAqsTDLci5H4tsoCZX4ZpgHhO8Jq4Ul8klGyKvdOfGjwJykknaNXZgFwEn+\u002FPaa69JuLFLO+rD8ELFOSeccAKbGfL+LrXl3wEJfhhVyCHAg5XMwAcyW1kEaJRswJNUVqpUSSYTg9x3B0Di5R64zYwkAyvy\u002FHvLX06B\u002FPDLzG7kP\u002F\u002Ff\u002F2+TcJL+7Tuwi4DTZ+AWujRzK43fgcS7\u002Fvrrr6XpRIkfbPkxGbgFMBTMoCwiPpBW0SmzCcP4QKVLlw6PIC2Odf0N1bxW+UmP3FoIl5xkohln92wYTjVIo9DDTlVSH4nOZ7eXiyIaO7HrgNNipEbB4Z133sHvKBINRmdRKMiEpjDme++9d4q5wZ7LAJn3UE9AZijwNM61117ryg6qR40aJaXk0RDQzvyyk8HSKt2SeyVAGrNTkYt+Ts3O\u002F8uhO8MM33zzzTp16oTPt0uBk6N49913y7XID4Xlbf\u002FS5rLeDz74oKFhxuVY4D0ivij3Wz0+lthDkBaXQmD\u002F\u002Fv179+7toEQClsMgA7Canj17rl+\u002FHhPIW4HC485ZCobpF2olSRnugI3iJYXvuEuB05JkX3h6Tz31FD4OOe7o12z40S0SKIKoK5OLLrqoT58+0ThNmzaFuty5c0c1GJIXXHCBsl69etJFzKNVqNEUSLJXjayPx9atW7towagcMGCAIQIZRUSqPsvJcjjScTYzO5okxqihQFYUhlBp91RykYI\u002FoinYZJUIb1uCsLBc+k0CP6rBBwoCoSSDIUMzYpCeX3jhBavWA3mlVvXbn\u002F414PQZEtkdfh3L46Db0zTlQ+7EEQ8+J7czO0jngXSOUUaU4lF9qInKwKhPQVF9LIOPKO2bwFcAABAASURBVIV8Vj3q\u002F913301zM7e9EhJ08t133ynxAQZuhkXRM2fOHD16tO\u002FVrVu38DUpLJanVatW9JSsm1ecCte8n3766dSpU+XJAQyo1JMPc5bAnzFjhhogHDZsmJ6\u002F+OILYmqQCOjmm2827tNPP+2RX6PDkSNH6go\u002Fa9asSy+9VLou9ElgO9MOBmfiqwW5q666yt5l+Mo555xTvXr1+++\u002FP01Jt4KyLJ06daKGk5TgDsi0uf5Jcz+3pXLNj9+t2JTP0S9WrFivnn3Llyk4aOREHUqVcd0bN27M74BS3wtE1Yu0la+\u002F\u002Fvrll1+OQSSJSV+LFFasWHHmmWfSzu6ovvzyy+LFixcuXLh58+ZgDJCExTu1atXiY3MxYFUN3o30kiVLypcv3717dzn\u002FpUuX8rw0EXb\u002F7L7q5JNP1qea7U\u002F\u002FGnCyA24yZSOptAy3iSLk5smXpJb0OWlZIZzdT1KCOzBw4EDOdurN3Maar2f\u002FVO3gYiCxbtF3hQ45LHe+krn+WKNPFnLt2rXTpk2DMY9upIRhHFpfDcEet5YNZNnYwJUrVzobefLkKViwIFz56EDVqFEjxpPbD\u002FaY5cuXy5DrKoAcOMOv14Ko1LqgHSaPOOIIw7nBkmlD3tIKtwb6+eefvbv96V8DTvtld2yWj4GJT8ccc0z79u3FZvHFkq07dgcK7\u002FXbij32Yj9\u002F2Zh7w5rVJrP6z01KtjQknxlDyHFLpJJDCyfolFNOufXWW6FU\u002Fg\u002FMABIs3S1JaFeoUIGtA12g9eJZZ53122+\u002F8Q6ILV68GNiaNWumK1k618UY7quLaP1geNFqGOdFixYF6DLIsG2g7PAajJUh\u002FWvAaeupeZuV4ZKCQJcuXVzri+zDY7LcUTvApRTUpTn6kQ1P\u002FvzTkXlLHcYhanv6id+Meu\u002FY4xqRZEvhgSIOJks6KgpnBKVQRyYQx5WnKm0DomwdY6sedPmiIMehpaYZVYxOCAhqeF7A6Y6KpAjIiyRd9ggvzz33XO4x3IJ67Cgkdwj9a8DJsaECBQZXXHGFj5HhZgGzO4xLLrkk+q4ZvrKbC2T58oFBmoApY77S6xwmNbFXSlgtW2AfjEde9F133SXpDVpDhgyJPqKrsuCgQilJX9ljmTJl3P2S5ACrRB4lk5hQFHwuaKTcoY7HC7pkAnmFBhfWij\u002FnzJkjt8RsQqzJu39muq+\u002F\u002FvpEzlvoLWvLfw04w7LtYN26dW+66abwGL90x8DSyvXFF0u2ZscOMHoNGzaUJtC5r6DcKuLZ9urVix0TfDJlPMzwOn7hwoVuTU499VQxp0rI5OuyjbJHEeo4TTI9yItcVvDTIWHp2ffff5\u002FKYD9BTiUCWp3oc968eS+99BIA61zg2rlz54oVK8Lt4MGDTzjhhKAOQmlonrMOwyNGz0YJPQO2bj2qR6FJ\u002F5GwykToXwZOOtX3lq8TP2S4PMJ9+\u002Fa99957Q6Y+Q\u002FmkQBbuAL9UXkeH+fPnD7YLnyCxk+eddx5ckQdOJfPlxGMASaq2atWq3CLuqBp4AAPWFa4AAKmU5hFk5siRQyQJSPxkREwnQkqwdEEi8HEfXr9+ffKuZyI\u002FFvPaa69BlPNjLM5XgQIF3nrrLY8kuW+AOmbMGNrHvfSzzz5rtqA+e\u002FZsWiD0bLZsrxE9GpRrLQd5\u002FvnnE94qfP7LwGl36MjrrruuXbt2lJPH+ET\u002FNW\u002Fe\u002FPbbb48vlmzN8h2QNaUWP\u002Fzwww8++MAxTaR\u002FLqiDTpJ8165dRYm8pJYtWzroskHuM7SCBIBxWXm8eMKBICowUZkvX77Vq1cDgzgTFJ0W8ODuBkmYd9et5Bh7RZhqUKGTyPPvv\u002F9u0aJF5cqVDYegFDjJhOHA9Y477jAxqschDBPj0FEloWeSetZt7dq1oVE\u002FeCkr\u002FcM5bBNIkP594LQw0YiYPsF1PvbYY+6j5d+9mKTtswPONJ1Ih1KOYs4EB+VbBuuklF8dNWoUe8iIzZgxAzIRqHNKhw0bxhjyKhHAOPcnnXRSjRo1OLGSsQEhSsS06sqlNxDCxssvv+z6lBmHFv4qxKIwN8ZNb65SHn30Uclhpwv4wdKIkyZNUo83NKiTZ2w\u002F++wzNZEX\u002Fcorr1Aleka8YuoDkUS5c+dW8s+jEpMhBYF\u002FJTh9p\u002F79+3fs2DHagrCYNEvqsFOnThdeeGHY2TRlkpVZuwPhjzywnFvV7TnnnANC4RUoYvfw0b8BwBPg1l5yySUMFx7DeWblxo0bJ4szZcoUoSZ8Ug3AwKH1iotNNhOD2DqpY4wrTc6tYBImo1OxZs3mK1atgaDaWEbRvysZPFKpVekEutIzukekSc\u002FUgT71TMsg2WYwpllYEfEwMVCXjsIkSP9KcFqbXfOFOBj4DMmFp53iY2QomRTY9h1gguQFEvdm0xyRPXzkkUeARyuTOHLkSPEbHk2YMAEMMIFYZl4lH9L9J4a1BGwWTA+Q6XZEej9IKmEGeiEEbOSQnSLGWT2iSgSTGKZPGZIaoAvzscO5FhJSOntUgytQYmTIs8Z65ikcd9xxQR2wtB6bNm1KGJLFxubGVBBOkP6t4LQ8J0BmKBF\u002FlYajvVja6AN7PUnZsQP8TFGiCw+Y2Zb+WSc9AJu4TvoHwVvoEKjkbwIflXIzkYDP7eJUxpVryqcFrfBn+\u002FQJjbxWpjVv3rxQBKsB\u002F\u002FrBGFGeyVicajefKhFE6Q0TCPBc8xhCb7LELlr1r8kQ0shAiOdmE7vxxhvxbCxAoqefflpXahKnfzE4Q2YoQX9VMoDLQRknvjVJyUzsAKsCDy6xMvEuK8TqClXYIoweAABgEESJGCVFVbqxdKUp5MPHkitKmtrrKr3ieHgdNnQFGyoRBNasWZMLihdJGlF4iUd4tHz5cu8i8GMkZWXdoyqtS6vONT3xxBMYY7GcAwYMoPe9bjgT06r0Lv\u002Fc0Oq3hf7F4LRsmSH+Kp2Ej0++U48ePbp3727H40vuiNZdZEzg4ctI4Tia8ZcEfsxXChkwKF++vHwP4I0YMaJt27Y+FmiBQb9+\u002FQiHrClGxgEGMIF05RW3lHvvvbewM9ycqQQeoPK67y4V7NG4gsDvv\u002F9++PDhHNrnnnuOkdSJmUu3quGdBrCphDFr4Rur5w64KTEEYMv9mCRnVWTLZ5bdJZwd9O8GJ+XkO\u002FkANFmGu+NzCtyvvPLKDCWTApnYAZ\u002FAFYLAPjJTcTohdvTRR4NKrIyjP3369K+3\u002FJEXriMrx59kh3mDIaECD+R5jJI3Pj0+UK9evXzZkiVLGponPGjQID0T4HbqRPqHWatWrZpHOpoBlCuCYSWzKdHqKtJAjF7ZsmX10LhxY1jVs6jVZSmGoTYrHnu5cuU2bdok9ytqpTi4vnxaIS6Z7KB\u002FNzjtiCjCbiaYGXKdJbNHy3oxSVm7A7SeDyFNkmG3jrX4nx0DlVhhBooC5TTedNNNDJQmAlDkJgxuX3zxRZZKJTgBJ0ThYwlOwiMbGBhWF5KnTp1qROogZBzCBY9bkIYNG9aqVcuRgGp3ofAcbCBUg58eDET4ySefdOPi8oblFNbmyJEDVrVyj1ldvrET6DE76F8PTpviJpM3xXvBxyc6WMR\u002Fxhln8HniSyZbt2oHevbsKT3LSwSn+C\u002FCgAQmQ5f6TDv0\u002FOGpU6eCKNsl+ckagxyEuPrXOaR5XQ0bGC5aoO7zzz+X1wG8adOmcUoJwJhp+MQ+t0QRLzQYt3ArA\u002FYBivnz55eGoKllgMCPajj77LNN\u002FquvvgJaDPjly5fPDapudQKxpjd58mRNLLzJCFCZ3KAyVGY5ZTE4zdimBMKH6WK4BCjUh0q8+sCnKO0vYRQroDKFWPTIaXGTaWfjyETCrlXwHCFlkrJkByBE6CVUA5IMO7zlllsc9DR\u002F4VnSTidu7XmevqY0jA4d\u002FRAxlipVik175ZVXXFcaxd2JMHL8+PHcUTgnfM0119AREhAuLQgQBk4RI5dYgopGCH\u002FYDvZcughftTZv3pykes4zeYB\u002F6KGHihUr5kSph8w+ffowmCykWxajqKQavGU4FlXeGD7feust9dlBWQlOWKLwTJp7owxOhUnPnTvXnY+rKp\u002FkpZdeUgNF4OFOlg9ji3k4tpUOw+vBRRYx\u002FudTW\u002F4UkG9PzI4oUzszekPS1qtWrfJh8PGJ8nv77bfj\u002FB2T+K\u002FvwNbfVi9ctfKPMAGqLeJtpn0L5Bx7JKOMatgZJkgl86KS1sMglT4ZBmkFDK2+hUqPKmVW4IS83tSkSZrcdrRp04YxTFMgtpJ3Y4ZsLCTE1gceWlhIwHA\u002FAXJOEavI9J122mkA5sMRY05BwtyEf24vokEhh7X0OjOLIUnG3Nym6FYN35WpVK8HDGwjj+JYFpW\u002FylzDv37kgbxr1VSDPQHsnDlzzp8\u002F3xl2pBs1akQjWPJZZ521dOlSk7n22mv1E5FBI95nivhMMJkHZ6+efR0X2z1yyoIl332hZL7oHjdIFStWpPAE03xIc7LdNtGqBOX2Ts2iRYtkWYXjFsaUcRtsK21Ed3LuCXAhXBnZFMgcOXKk\u002FdKtkpaCYQIpyMcOmaHweorWFI9yBj58gmFqind34OOQD8blL5Cr28Nd7In1DvtokMn4\u002FDbZ2bKfNo2y96jScRRNISaI8+acEbbDzv3AgQMFcuI68RISjL355pucPVi1\u002F\u002FZZP2CpXrxAycq3ucaIPXO6ioiM3h599NGoJj3GcWe+ErkCdWAsgV4YOnSovBGEUNlq9GyeVqE899xzQ42JmS1yliwhHADMfffdx1NlaQXDVD+DDN6Uu0Rr+\u002FbtlT\u002F++KOD51CZGEugH9bCWC1atHDl1rt3b50YccWKFSwnJNtDasXcHGaOMSpatCh8EjM6SaWBTj31VCVS88knn\u002FhYGGS2FBPdpwzqT2V8yiQ4ofHoJi1z5yvZpEmTmZ+PKnbYMSvmTmSOKleu7HzQc5STZfB2zMn8zPvOO+\u002FUircY0JUKs+BPPvmExVODhBzgym0wYzDm9wsVdOLzaJUDUAriQYtAaqLzQK5Lly6pm1LXOFLCVKOnbopT4yvaXAtRMjJB0karQWqkQ6xXvWV6pIAx1q70rhI5BIT14NCTRATMhFbGeEyT6MG9CpbRVLdBM5obA5C6ornlDLle1l6\u002Ffn0MQ2HfCCBzcwrtDB5BnSlBIJA0aNBAvXf5NbNnz86dO7dWTpobRZI0Y6FChRxcoyjVh++iKZaAxEeHAac8tj5Nnv7lPZJPszVFJaWgBh4sShLV2Qi\u002FEujrm7YmlxxaMfwsFiJsO9tAp1g1iEIUFcZgmrkz5rBBhf3Be4t5YBKdKHto8x1jq3D8rFeCF2GC+rZ8g9oxqaDgmnll4cKFPp8tEnMSs6u+rCnxonVuiFdffZWj50V4VmN6jAeloFv2icowSfXxKZPg3LhxjwMK5NX10DdfvviStph998lnGaZiL2hHJW3kmzk95mFyZJR4C+BIeLRam0XSsVCphFj1iKQXg+Xk95Phxqh3kug2TJoUIPfRRx+l2RpbCfMUqpxNSmAOAAAQAElEQVShjY6tj\u002Fg1P343ad4Kj0Cl9P18AJ+BWjEH2lQlKHqdPoY0RHFceumlDoQm+2A5gIGnhq1auuKzzz7jBXCQVDphDpx6nhsxJ8MrJJkIfRJITeHv6zipxfJs\u002FrPUf\u002F31Fxk7zB\u002F74Ycf2EAmhf10jHwI+EcCPD1jnKSwEK8gJ5hpVWk+QjX7YLedbJcQzrpttyiWwWLFY\u002FwgitJbKcjkrcKBk\u002FlM0ZT6kcmSdHV8jZu6NdTYZPgJfIcOHZx7W2EINTDWuXNnAKAOiE2aNMly8OZArUyZMmXUqFFuLzW5IDFtF57eCm6C+dsWug8qLM1ZEvRq5WKAN00Hih5tI8IwfSYpKOUO6N8oxnW0zAHjUStJe0sGPpkij04UR5cJ0T867rjjWHK92To618RatWplYmoQ1\u002FrTTz\u002FFxKdMgrNAqZITxk+kzvc+oJhbXUz46y+mRScZkvJQIqfn2GOPtX7ev\u002FLYY491leSk0tkSX9Zpxm6iVDoiDj1j+\u002FHHH\u002FMcCLMA1lynTh12mOaz1+RBQrdpEmGu9YUXXmhP0xSIrfSx5ehefvnl2MqI\u002F\u002Fjr6dXKFeQgvP7htyoL7\u002FXbrGUbHBQzofv5iiZjuzUFAl1kdeGRgixRogQbRX9bnXr7wP0zovUGGWXgwxf9448\u002FHBoLVJ+aOCl7\u002Fv6Tw2pj6554Nmb52hxBmCLzGF6xcDDDUxbIGm0X5vHHH4dYhsIHIhzGVQnJXEeK3Cv2GYzpF9uuHxEEYcfXFZ9pE0hBDjel8PDDD6eoT\u002F3odJoGreorp26NathV4WV4NNvhw4fT3bfffrsTRWuoCU0pSuu1wxyB0qVLOzOUl2nTXADpG\u002FHjpFvpHRaYqwnAvouBfCB3Mz5Z1ButOn78eKrTipxPhs4n0+piU4l0ayxMIN+UtqUm4FCNNUqR6JaO9iLVbL3qI6IXLATCo5oMmUyC01k5snQBJX8AJJau+Ouslo0MxvfwGShdKxG92A6VyNSpHExEXCnHkbIfPHgwG8vcOQc21wmmuog5SVaIcVAsybcRr3uMTzJDvgpjG19Mqw579OjhLDrcHlMQR0ANd12JypYrnz9vPjN0XAYMGDB69Gjn1cnW5Og\u002F9NBDjJ6EAcajCbM8kEPXiJCddZW0u+ia0rEzbC9rqQe8yFwnCDKDrVDpMTW1OPsClbxWkScm\u002FIEPjFNlZ8JeCRy4oOCnPlBsbzApoHLCzC20etfckFMr5aYyvOubOmQUJf1CJYlarUhrREzBvffeO2LECD1ElWkyOhQfQp21pykQVerKDkePZo5cWpo2Um9WTgiYQWDgzQr2GCJGzKnjeVHxKmGmZcuWFuUtnSgRv5q9tXbgoeOsF+O+JPZkRsLkka6A0FghzjI6Uo+sS+lbh1foHZGFbvWpnjoABAzVpslRgXZKMHgZvn6ANIE4lElw6tEpUQayp9aMNzM8peu7Mi+tW7dWiaSnI6B6tL8+OY+IFZLXdjh8fvVIds5eYCghSMNYJFVHwIhMgZo45APbBQ6bqCOOWGgyyQoVKnTt2jU8xpbrfvvF46+LJ\u002F26aDZm\u002Frw53HhgozKoW\u002FjnPvkqVs3ayLs4E44gxqMvCr3UKp8Q73iplA+jqgGYSjrzzDP5PL6TM2fHuB4MrNAaY9VeMWKaZLhQHzEeLVn\u002FN998s948GsWJwTg9jFv58uXxgahLdpKitApk2\u002FGaHFl6wUzw9o2\u002FrSurc5i42RQo5agpIurMQeSkcOeiyvQYMQ6FG6K19GTSrPf1qTM7o5Vrao0YZFbmhglkK5x+5Iw5ISjUc0Ex4AqTKsMrlkaR0cthsQS8bhV0Dd6ZdMCgEQ88XGsMsj9MNyaQjWUVObrUDcIjTbbd59M5CoEb1RwsjW9KzTntBrIQR1qNV+JT5sEZp1\u002FHxeIRJohhzDjwSjsCw+anklgg9YikEmkNPIZwIPKa4pMtdnQSyQyZBpUhzglnNLbbhlVLizkPKF6ty+2b\u002F37xD2v2KFtgH5+fB0VDk\u002FQJw+fHI5qSK4VBPp7DJEfPmiEm0Wk2c24kPACt00CMN6t0+MxW3OI2wmVaChgQiCWIEryhWGXvTBhRxtVXd8XHK7NvauABT9MZNHQi6MIbXcn4iCxcpoOfyNM0yOgKgG04nq2gaxBhh1tNRGBD3jmOatJjRNQMrLjXJ05PJkW9b4FUWoVN4wSBqJNtOBuuyfd1uAkgNUpkvY5+YKzCK7aUVZT10YTnzdI7sga0PAMAouBK0vLnzJmjiZiFG9FA4nC3qXZPhwjC5X414ZFjc8YZZ9gZPKJnPWJM8qSTThJkovAug0lraEI692LYfIyaDCnLwGmdgaIhLdvRR6He4kMT5YHR6pBROVG9yqwiWk0ylqucYYc2i8flE6aQ5NCKOaNKVg5PQTjfXHfY87EFRVAXVied46uTQbbeh\u002FQxGEmrE6a6imBvNUGXSNWxw3N3lXStHlhUBMmy8yrTJO\u002FK+njXmRMIhW30LkvCQnLh7Cc+bKmSEpH4sf+SJUrqP+rWW6bHJCLetXqPZihq8pY0ow3k\u002FuhQUwqSWVHv81lmiqYUjzZHHGvHwu6laE3jcY89gE2imNdHY5qzUUxM7iSsC\u002FyEoJZmaEsgIKtnMlSAWxCVai688EJ45j3ZKDX2n8KifdhPM+GHu0NSTysJLHmh\u002FGERlm0XsIQpafVuoNiawIdSa2BCGR696LsHCjUmHwQyV2YNOMHAd5W\u002Fsol0W5iK7aNxrZ+TaZftmnqGPhgH22c73n77bQpMfdYSc8HpMqI5ZNizQBG0nLn4krDBhigZAV+aPwNXL730khyd1bFC6vXgfDgQVatWBQb4cToJ0\u002FQg6nXfTGKAGBmMY+eoBTPofNDBBLSmSUZhNDhmkhzBbuvE59e\u002FmYRXbCb97ZQg9bxTj4SPOuoo15vOcRBzxQcD1mKSMAmfUGr+phTeYmrYc+6AIcIroSQslqMLotAr1KdZBgPLcqbZmrrSWHouXry4BdJcIknhDzEBpFmFhVgFm6aSIhMQsVFUlbiOF0qn2GfeBzSKpzwSs594dp7bL7\u002FgPPBfbIsbI+GGJdsK346YrSO\u002FU1EWgNMR5O9ddtllImybKPPhq1ukBfvqDqUP6SiLalS6+XHIMOE8kcFnB9GyIkMqI8POaRBIPu+883y5NIUpFIfYtPmNbFdYHUnf2DESxYWlgTdbAZZCU84MpFHV1IQDrX84FFKOHTu2W7duavDcWtdlRpfzlCSMDK+e45BDaVwCTJwSgRx9Z4aUHQNCG6p00FmhwJC3z0wEy68GmR6XwSM1r+TBejQry7FMU4JSF13REF4JxOyYZ2pHI7TGljbNxPRGfcTWx+HN31GZN2+e02ICIlXnh7zvSK9ZGm\u002FFJCl0lYwhpSa2p1gFDgbyOpUEY76jQf\u002F++29iiLxvBJlAzibzUFQi2+J70UHCcilJnavcqSgLwMlfdwSpOvtibTLadhOD7JdK1sOnoqXUcFeEyDbF1Qh8+hj2UX2Wk259FRCNsBRnCDremeYOpZZx6B10h9hCtLJdcrwYR1+NBdLQjgiYeYQBvBCF\u002FWSQHSkMYcdl6dKlzpBSh2qkTGEYMGh9eHYywF59HKLg+W98MDtpAx1EpGdxDjjBnpsDTaEHWhKE9ExG5+bGekBgaFVSqeJn++9dvdkl7xLo27ev9NtXX32FJxZLwCZYkKzWZ2x9al5vwjAbpf\u002FUrenVmIB9NjoBx8mWIryZU4ugJRctKx4sJ4WoRvKZtuK3my2wEfYdfQWMHpSW5nPYIulJO88X8KJ6DoiSpNBDzGmvMlwU+e1MWQBOx8KyabLwJaTyrTksAwIx9DT\u002FPgQeQQZW2Q0nWxrDgSOTHcRKM+ac6gw7N2FuNkmnKj3h8O2jVvrIgaCGpGFdjVBAon9HgRn0mWFDToLXgPGKO14CoKh0wtS4Onc+wImJkDGW+6Wq1MehsIGOEXVgtlw4wnSQA+2EAYMaeIND9XZYoMtFZFIcTYaapPpAlsmLJmmL8DzGwYMH00EMCyNDGCp4fQ66tUSv6F8Q62uGmjglMyUfxneII5NmE10TQKXV60yoWZmJSdofq+Oj8UGIIV8EOK2uSZMm1iKLA8NCeoEVPWJROvFllW7UaUZ+MjcYOKlFe+4VmyMNa2N5WL4dyZ2KsgCcjAmPLnxFjGMXvp8wxvbxLkDXzjIRYeW21aYXL15cvksAIyIK9dlRimHeffddIXGGnVsFnZ36fxzo6Juws+7eTye6ateuHQaBhCZMRI4CPR0erR3hrZ2OcBTwSpBmItx301xgsOeee4p\u002FaHRHkEB8ohHss1MrjoqV5I6G8Az49cPf00pLukQNHi\u002FH1aF00NU7hSYGls6x3hxipeVbC\u002FgRKFeunA\u002FkNIs8PQaSerGKoGtCTXoll0He5dVXX01PIE49lUFbEaDIlIjDT\u002F3ZN6X43JTE+ebv2NB9VMnHH388depUNTafqxIcAauzyV5HFmhbwNKBtM9PPvmkIaS72AZLJtC2bVtLi1VeKncGygJwWoaPajvsIPfd4VODRN5UGuXNofdRNVFpzi5Lq5W6YjOjb6AmO8hpds\u002FGpQmfIf4Q1CfPNpzsWEkn1eRpHKYVDPSpVfBD3TgNHrkDkOB19bwsJRIjQS\u002FG0SeDaH0lUindysUNs9IJnHAl1MchoKJrSNL37mYdKTGCmIKD6obAcMyFzrkwJmPCunLg+ITcS0fWPjiCzregV8oEhOgdMuEQ4x1uU1WDV\u002Fo0gcGz1UK7Z555Bh+f7J5QQkDh9fiSabY6FaahibJQIjO3qFDSSqbUr1+\u002FME+Pto61tKjY4XyO0InXUXjXsXQgSZLXqhPv+rIsBN4QoU\u002FyOw9lDTjDemyQExz4qLTLcOtRE7JTSo\u002FODeWnFZ+txNvhngXkxB\u002FIfNq3b+\u002Fgphbz8XxRX9eHD61umZ0kZ8Wjb8xBDWtxNNUg8KDmMRHJmUU8L1Sa0c6ECEqWhR8YtabJOD1cZZvME2MnWUgJJ9aDMJwDoWngibESvXr1cqFKEqS9wmY6izaBTpFelld3KAknQlRqx44dOdL6iS9P19gEe2hd8SWTrYnsQFaCM5Hxtr8MUFHkMMPIZDg6EyRJyDRlKAmWKBKD3nB2o0o6yNCRACb2Ee8VJdLkXdoKE4fYZJlG+TYyciECMM42T4TjB3WMKmMorODgbdy4UStvpUOHDhw58hALlowqH49dFRiDq\u002FoMiRgwt2nTBuoyFIZ5ejDcv2conBTIcAd2fXDaAoqcR5eIrQASp1xEx+B4cacisBc4yJfIwUomwaGQQezKCDOSQkoLZMzJmDaQwJXLzPBoOZI9bjv5dRIqwl2pHWIRpcfYDfcZXIb0BKJ68+H38n6Duonqk0ymd2C3AKfdeWzL\u002FzHFAcLHJ64jX1HaIL7YDmll96QZzRCdeOKJ\u002FHAEePDAe8eEWcnJyUK98sorTCUXVyUBTq+Imv9ctmxZuVkBm\u002Fr4JIDs3LnzkCFD6IX4ksyyex7rXQAAEABJREFU3J6w1nziSyZbE9+B3QWcnExHRzgkLoq\u002FO9xLmUaHUvo+vuT2bzU36DIumNEgGMTawx4Xl\u002FfOWnJrpXwYTKR14MCBcsKYQGwp9zjw8Usb5e5BWMsax5fUKlCX6xY74JOUVTuwu4DTfrEtriWZUHx8chwbN24s\u002FowvtkNaZdRAFBiElNEEpCIZRjlzsaXJ0yz4iPr27Rske\u002FbsqfKKK65IxGx26tTJW3fddZcyPunWfVX8f0gdv4dka5o7sBuBk3nhoTm4iZhEGH799dfdaqa5azu8EgjjzEFrCgrCUWV4jFNauHuaRAJIuVxoF8ryTeJ0mGxKfAciyd0InNbMqsgMua7ExyepVB6d0I6jGF9y12sVuzZt2pTlzDCA5PqGXC67vevtww5f0e4FTtvNJPLBEskMiaBmz57NJnhrt6Ibb7xR2snyM1y1zUwwl5thV0mB1Duw24GT9yUzdN5557EPqbcjtkaKEjL5bD\u002F\u002F\u002FHNs\u002Fa7NSyy98MILb731lsg2\u002Fko\u002F+eQTMcKIESNsVHzJZGvmdmC3A6dtkhlyDdirVy98fApXF+764ovtMq1uRNyautXk1cdfFNUmZ8bzl4uKL5lszfQOZBc4+Y0tWrSoV69e27ZtZWIS+e2cTK9ha180H5khbluGs5JBkeqUGvnmm2+2dpSE5XciwfCvSaSCM5zTlVdeyfVN\u002FB9SZ9jhzinAO3jjjTd4E0q0nRMQWQ9O2vfOO+\u002FkENaoUeO4447j80Bply5doNQid5JvEDJDt956a4bzkRRp06aNs5ih5LYL+PYRbXtvW9uDTyY9y6elkuK\u002FS0YqOxHXN34\u002FO3Pr559\u002FfsIJJ\u002FAO7rmodedzz1C2bt3aHfIXX3yx3aadxeCkXeCwSJEixxxzjFQBZvXq1Xny5OEFNWjQQH7Fndh2W1v8gdjDBDNDVjRu3Di+QPwOt7YVDhlkO\u002FbQQw+1atWKLrNdB2\u002F5wXA6VN5zzz0EHBR50a3tf6vkORHM5nPPPeceNf6LLqJclibi+sbvZ6dttdV2vk6dOn\u002FNH9Hm6GJN65cOdMOJpeuWP4Cydnu0fSafleBkM6UHDj\u002F88A0\u002FTtt\u002FzcLGVUpSM5MnT54wYUKL6od8\u002FPZr+fPn\u002F\u002Frrr4ltn7XFH8UplBlq2bKlj5GIpBxShpLx+wmt0kssD2+CGmaQoaJMmTLC4BdffHH69On2CmHgRKVJEuCJUHDgCsawEfrJwpKacBdy2mmnQV38bknaB9dRos34kv\u002FSVn6srZ7\u002F2btgOfmX\u002FF8vWB27kNpl85cvmtuxUcneIEz2UVaC0yzp+FFDBlx46onN69VEPa48fViP2xH+4Rsvhc+ZM2f+8MMPJHcGcvrpC\u002FcBGU7mhhtukEN6asv\u002F9SxD4TQFHGs3+zBZrFixqVOn3nTTTStXrhw7dizgnXPOOdIqcjAHxfzIKqvURGD48OGEH3300bVr15YtW5a7xZzqMM2BMlH59NNPcw0YwwzftVckn0ngH3ZGXTnB1DGVpMSHeozHQJpCJUZ94FOUFhuEY\u002FWjyhRi2\u002Fj4559\u002F8mOZxzz5Dnj9qyWHF8lxYL59V6zb\u002FL+9UCL9n1K1CJfeJyhQoIBITU32URaDc\u002F369eY6c8HChh0fPOvxAW8MG+Vx7MRpN\u002FV695on3jiu9lE+be7cuVXuDCQz9Oqrr7oPYJ3iz8e9Qv\u002F+\u002FeWQMmG4nCFYqlKlCo3LVAIYGACe0eMPGttKWKTAy92wYYPSZPi\u002FYoTYwxornzjPtb7++ut1yIDHf4sfZAfefvvtNCW1rtryfyi0RdH\u002FaQbY9CyapZWUkg5qjLJkyRLyEydOfPbZZ0O8YJd69+794YcfPvTQQxZoSlbHxcArx4wZM3jwYPJ9+vTxOhtAjAFXElOTJXT22WdXLbq5p3Fzfr2oTgnct8s2zV+y6JWPv3\u002Fps0Wzl65bvGr9iCnfM6o8RK0+iuSZyeCzg7ISnPR+\u002Ffr1z2t5whdTZjx5VeuLa5Ud8OHo1WvXvTpkOBe3XP69\u002F1i\u002FwZHKjmVkus+QGUrESWPEqNWt\u002FYVbRxCopHxffvlldtJwcJ7p2XpRtkbYM3DgwE8\u002F\u002FVSMULly5XC4NWWCYPvMM8\u002Fk01pd\u002FNeBqlmzZu3btz\u002F99NNTS\u002F62euG8n9bkL5Drm1HvfThsVN5Sh836+mNiXbt25XFwT2wCN37ZsmVPPvmken6BfkRADkzwpefOnbtixQrGU5aOnxL+Per8+fPPOuusRYsW7bfffsp58+blypWLNrFwCiJv3ryCc3mpbdkBkwnkS8lBVCtfAjLBDxQxJj\u002F\u002Fr4N79ejy5H+u9lg8f84pSzeLs67+s3by69OGPSM67d69u8csp6wEp0B5zJgxpnhM1UqLli4HxSPKl86XZ\u002F9jj6qML1OyeK6c+1qt4IrMzkN2VpYykQ\u002Fs5oBL4ysmMnnnnvp3oB944IGhQ4c6nYm8lbiM880WvfHGG3fddZcEhmOd+LuRJDdVli71X06KBCIGzPDp\u002FUPqjavWHnRIhSXfffHtLzmXLtsctgQdxNJWqFABLFm5nDlzVqtWTSjBQRXa2UZWEcBYHicH6gR7tWrV4vw7JGCp0og8BSWCZK0e+f9HH3304sWL169fL91I3yEC20jLly+vkmsPmAS8H1b8AYo6fKdHl9mvPXZS9cM7NGvUoOaRE+ZuNptDZ\u002F5+cMFcNE6FkqVrHFK6Ybk97CHhLKesBKdr\u002FRc6XwmWk7+bGyba+Ngal3ftAZOHlDqoVeM6f6zf0Kn9OQ3KHrBgwYIgsDOUki4czkQyQwDGL23fvj0fLP7MHawSJTb7RWxFkyZN4gtvS6spSSC5shLKOvFb1RVUcOl5aK674r\u002FIHQ0qjCOXpuRe+fMsX\u002FpzscOOaXv6iRx4MnSTUs\u002FDhg0DTmEq+NHdethrr70KFy5csGDBfPnyidwQhkyhQoVy5MixcOFCCPSoUgjw22+\u002FedQVtCP1UP3EE0+sWbNG+K386quv+L0Etp2W\u002FrEHTAaCvblv9wRL3Z54\u002Fd2HX3x7y0bHjJq3R86996I7lOoD5csZ\u002Fpv1ZVaCkytigiWKFpb+gcPPJ0+f++NPPe\u002Fq+N3c70\u002Fv2OWDseNZVAKIl6Lc8fS\u002FGfCjfAxm5H8V6f73P\u002F\u002F5z7fffvvKK6+kK7HHHoxwpUqV3nzzTbHlPvvsE0cyq5quvfbaKVOmcBTZ0gT75KayZvx50W\u002F8Vxi6M84448EHH+ROpyeZO1\u002FJQ\u002FddFnSWaYg5DzysdhDeuHEjjxTA6KlQA7GsH51YunRp9h8JiOxq5cqVIQ0CiWlVyfAC84033jh69Gjm0Vv6oY9QkSJFqlevTgPCNrfcK9tIFNyy\u002F3XBYE584aGSRQuHiksaH9+kxmEMzOkn1GNaHZVJcxaBqBCUwOrNaRb\u002FzXrKSnCKW9hMgOTKwuH1F56hlBy666oLHrmpQ5g7K\u002Fr1vJ99nvC4k5QORMgMsXjxp+TE9OjR45JLLnG405QED5cNktLZajBTD+3gGpR9k91N3Zq6hpZRyVFXxif3n3Xr1qW\u002F4osd2fDkSBOJORtVLRPku3Xr1qFDB+4rXHFco\u002FyN0BEUg0wov\u002Fzyy7\u002F\u002F\u002FhsO+eqcWzrOOQFdHgG\u002FnYyv8\u002Fvvv2OUMKk30A0aQeU2kjPAiQidMJgRMtW0PrneY1ddqPL6M1uMm\u002FMrWK7MdTDVMH3BEvkh5pQXkFXTMFxEWQlOyzuo+nGrchWVBOr\u002F\u002FifSQq3v6dXt7VHVLrlz3JylLKrKSYt\u002F63DdLdHwOw9DMbvoy\u002FAImjBkHnzwwc4cPgVB5kMPPQQkFH+Kpu3w6Chz+ZigDPHp3PMzRdo+WfyJwRKxF154IQJefPmo1WFdt+UHfkyM7mMAL7vsMrsHlsQ4FyH1ildDl8Fw7dq1hbUXXXSRJURZfT2E\u002FSxVqpQmvV599dWNtvzQGuT1kCXEiXBlJe3Xe9jINl27L1y6PHT71bRZVz\u002F8LP7oKocq2c8yRQ+45ZZbjmt7XeEjGquhTageTNZSVoLTzLg00mvfzFrAWj755rBWJUqVXLVO+fX077S2Pun4c889V54NvxOSzI2D6ODGn5sD7VSxORR5bBrGF3L+hFXOYvwesq\u002FV3MBAIrd79+7pjcLmC7AT+eeaMHPFFVfQOAEb6XWYuh4yn332WR6EdxEBEzOulLVHGSwlstWQBv90okcO8PDhw0WVNlDg4w5mwYIFZMaNG0dMJ2rk2Nw2EyYTCHQ1ZRXpjZr+9MvJ8xctGDrx2\u002F7vjdXzsvUb3hw9HoP4gIX2yzll9vf8RGGLCYPltGnTLFBr1lIWg9Pk+FccV8z417r9tNfvtY6uoux\u002F52X1qlcZOn4W5aRp5yQelMjKwXWM4s+QmhewiXxc3wVJyZXWrVtPnz7diQk18Uuumldg21ihZJ3kOSDciwwgAQxyLh1fYkqPGZJT8uGHHz7zzDOhq9Tycloyn1JBqZtiawDMLUubNm0yEdE9\u002FfTTwuCmTZsqxauwpGdK2SOfkBK0ezxVqtxsS5Ys6YiXKlWKXpsxY8aFF14IkxDIbxTbW77rTRBlSy+44IITTjiB2aQy4mgfY20LXXTRRe8MH3vx6ae5CBw0YTMmq5Ys9t5D\u002F\u002F017CEjv+gzZMTkyZOjIfgUKHrMQibrwelCf\u002Flvf\u002FUd9HGRIgcJO8dOn+oqpWKZkoLPBUt\u002FzcKpZ0dXPnz+\u002FPnDXVyc\u002FoGHjXXO5N+JQU6dOnWATUTqMUNikR599FH5Ffd1YqeBAwcqnV3+MMbrgjHWD2glY6ZOneos+vw0NJ9Za4bkxIvZKAsDpRCGWLdBr732mg5TNKV4lMF2Q8A4pKjP8BGqc+XKReyPP\u002F7As0Vhl9TYN4mrAQMGuJy8\u002FPLLzcHWSc9aJmQyWQ0aNDj11FOZTVqvaNGivDAIp0o0eZ38pk2b9InZc8+sP7qGiKhF9cMrFi\u002FiMWf9M5XBoZW2bdDsFHPwsVRmN2XlCik8u3\u002FX\u002FQ8XK1Oh77DPxn79VfHCBZqfUN8lCmQ+M\u002FSrTfvmpvkc4uxeVab7d6y5hawKlzVOJ2wm6+T2IvwqYtu2bWWJVMZ5JbbptttuY6LZRikQpgkmWZLnnnsOA\u002FNOaseOHZ1L55jRYI29GyDKBDnNHjMkp8cMnXWWJxL2gSDWVHk3UWWaDGzz2\u002FWQoCOQopMAS5VQpAwUthT2aBmJn1AJunzmm266yZ6o4dOasBtRESkQHnbYYWPHjrUhNsq1CgE49wpGTkiZHaR\u002FzsXpV1y+7\u002F65j6t9lAsVyaH3J34LmaPHfyNmzo5B0+wza8AJk1ddddXtXe5t1apVhUMrzp410y5LCA0c8ZnkrRI\u002FesIkTeqf6PW80N\u002FRTHNCO7ySkk4kM8Sz5YN16tSJLXLaOGyJzxwCDznkEFcL8o33338\u002Fw+gWp0uXLuyJo3nffffpioC0k8mcdNJJtADkO+hOrXs\u002FrYmQGbZr144WiIRhWwbFcFFNmgyLzV65ZdFDmgLxK82T3TOubWS6eeP8Ea9AmlVYYLVq1SR+qOefNXEAABAASURBVA+VyJ0n\u002Fxn87OT555\u002FPLqlcv349SYwdcEUnGhKp3nPPPbCtTyEASa3ZRNzyzs++\u002Fd2y3zo99cpjA94HS3eBR5QvbTiXq\u002FBJceCzm7YVnD7kZrvR87lCJcoULXqgy6Iw4xdffHHBwsU3XXohYjlla5vWq6Mpf9GDiDGtfV7u50W6XOXORrxH+BHnxJ8YFSsDxBYJ8OJLpm71dWUUhDfsGFgSkEHRW+\u002FevaU0PSLu3zZGVg40A+g06w2xTm+\u002F\u002FTbw4OOQpEuFChW8GEcmfhNjKEQEPwBzlPkjkbwIU1TPpaeYVHIElixZIvgsV65czZo1586dmyNHDhtLDXndJwBI3rWSsD4hXJ\u002FNmjVLMILwVubIlETCcvJP9x\u002FCYMrQTp3zvY\u002FF76MaSuy77zvvvJO5nhN\u002Fa5vAaZYiB\u002FvLJIYhOa6BoQ5Pb39dhQYnXt3lwQvv7SOssteaCu6fc+nSzX+SxyvlD6\u002FWsGFDxpbfomnnIWfrwQcfdIYsLf6sunbtSpJ8fLEUrZL1wR\u002FmNArquHCCQOaXZSMZfE7odRaZIDlMlUgNexJdMKjJkJxyGU6YDJJAYsTAp1cyX4JSNpxwejIZ1tO5PCMlpN1yyy0OdFAQMLb33ntPmDAB\u002Fn103pYZBvvseFg47IX8k3rWktm0CeyYUk0YF7CzG5lhINN2x8u3526omTL7e\u002F6R\u002FSlx6GFXvj9aosvRJUNZaM0O2iZwDhky5Iham+1hmNm0iV+CXOC\u002F\u002F\u002F5736Nho2Pr1a241\u002Fo1DGyoV+bd959BaeiDK1RmNNTzjWnKQGyXD4lU1qhRw7dR+qJC1nr16mHoLYfVW9lEkvt6pjiV6ZHDx7JFhi49sdT1nFg2Tb0lUHD6kfNww2axKmMpwJ5tUQm6fLnojKpJhFgAiX7fIhHhWbNmcQR8DjhJRD49GZN0NoQwVsSVXbNmDWVkmeTHjRvnU3IO27dvX7FiRTU7IfkuQCjJZ24+QZEiReRvQ\u002FDvi5\u002FT6f5CJUrd9f5oF4Qtr7lJdoA8ySynf3CytV3TGbnyF4p9q2jRoqt+\u002FTXUiCp9khPqVytetGCJClXuuOMOlkET73fevHlTv\u002F5s\u002FNhPkZqyBxXxFa1ZsCF7jpzUW2+9FSCRnGG9xs0KFSrEhpQtW5alFQ75zJMmTTr77LOdbD1kB\u002FH9HC+uXUhjpDkEtJieg5hma5xKR1\u002FgZ8lsgk3TDxeXbyxJq5ImZo2D4cK7TuBNseE20IbE6TbNJgt5+OGHdZhma4pK2SmpKd5QivqtfbQn1PG3337L1PtYYgRf0Fd2ygWNYnVOrEA6+5I6WzvhFPK+y1WPPAF+1Zqc9O67786ZM8exXL16NZNQqEadMkdWi+Tvev615XkK8w6imixkMg9O9w3BTgoPwoS4qbO\u002FnRR4sQ01P3zMpOkz5zN35557roNeOE\u002FOgrn3OfHEEx9\u002F\u002FHEBVb9+\u002FQYNGsS34XcpfarBgwf7kEqWM5DDelChfOe2aX9yi7NcXTig+gddkYywlufjvDrcKrOc+FQO69VXX51mz2BjRaaRZmuGlXw5GRdklCDsQPOa1IClBQKV+sCrD61qMkGGcDEDJPHf5adIDksaxxdLpJVPK1E8adKkjz\u002F+mNkH1OLFi\u002Ft2ixYtsm90U\u002Fny5eloiiCR3razjBlyzXKtWbHml82\u002FIYSnZeyM6IMre2HHm1LMp37LVnCbojJLHjMJTgFDFF7GzkO+JxhPuXJRxPujp\u002FV5\u002FQMorVKlioMujufMOO4+HkQJh9w101KIpyeaanPORU7Shed3cDoDHVjkYB\u002FVEOXKHXJ5hxtAlALmpzEm1JVOPNo4zjCZLCepmhEjRtCXqXt23K0ofvAjUblu3bo\u002F\u002F\u002FzT9DiWgQcSyw8d8vrUB55tRIQtKjDqPeJRxIRO1ESkhg+W5iT1gCBc7MQC4NMklfwgF0hUavwVkUyEfG4Xtg6ARGv4fJQLNPpY7oesxfmRlfCYSG\u002FbWcb0jLho1nfK6iefzsJjChSurmRII7M59KU+NZqfqlIND44CwmctZRKcnD2pnfSmwqKyq1ovPbPeSY2PYQTkGPr27UuVnnfeeTDpU0EgKArt2AqEsQsrVy1hP2fMnMxsdu\u002FeXfn6Gy\u002Fxhb786nO9oS0Q7UiT4aV8S5Yo7wMXLFjQY3aQeIORpy8hIUX\u002FICTXmqIy9tFVoVyCnCTXl7CrMwYw+KiuT+D2iS0\u002F1JOVgmuvXr2oGx6Eg+tqAQ+3ehD3IgzkQKAO6QWPgUi6zrHDYsvY0VPwZ511ljmEY5eiyaPVeZ3eVHrcdjJJy6d6MHaPK2uGf\u002F31F6fJFSgf29LoFH7Tto+V5T34EPqU9YG6kodUYPmPPPqRgkWPUVmq0uHKiMrXqB3x2cFkEpywJ3pMPaFlCxfkP+AA9TCjXLx0pdJp23PPPX0ePMN4eOVaPPjFPy\u002F4edkPDi5vCvlgbroCucqDVcdUKf5BufffM8KnTijjvEUOuvGKa1qL1c5qF2qU2UHt27fPnz8\u002FeMR27pQzREcffXRsZQpe\u002FoBHAELMmiwLd1HSz20Byyn3w0WXmQQtxOUrV66coyyN6TpeFEANz5w5k\u002Fu3cOFC5xvpnAstk+nys2rVqjpZvHgxMUG4jAv3Xo1ZEUuTuGTCP15lmq0UgXqhqTJLaP\u002F996cL6DWXtJDv00OjaUsTmqqPxq395ZdfOEdZMlzWdhLCtEbnXbLxr7+CZxv6Zzah8ZdFPyJNf61aEepDGd4KfFaVmQGnc5AiFRTNJmDSIy+cYahxeLkqFcvI\u002FoXjxeI5YTfefCUDIn0nN0ijCzgD+WaBfD89BHLgUP369adNn0DXqvzuu1muIjBo5crV3077Bk4cUI\u002FZQc7Zq6++KrzkLET9QxGksf9RTWpGrCJ+5stRMVA0cuTIZcuWOaBmyw\u002Ffb7\u002F9AA9iX3rpJe+q4U8Cs0q+Q58+faBOOH3UUUdpRZJkdJydt28e7RinumPHjniVNsSW0lke0yTwsIdGSd3KGhtOGX85qV9MpMZ3YY2R+w+3OL4vjcMfoaNRIj1sfxlaw6Cvdb75+poVMLXOOn\u002FpD93WrXincr1GPy+Y2\u002FWkBkjTpI\u002Fe1xqImeXXBD4Ly8yA0zmocOg\u002FSXAqOfWEftuYg3EoUCC\u002FbC3TIdp0hqpVq+aI33ZrFwwn1ufxqaJ3gTCiqDJiHPF3B\u002FeDz2XLl9K7m35f\u002FcRTj9z\u002FYKeFi+Z4dLIjySxnzBMShMqmFzqfPHmyW9DAp1cKrtasWfPWW2\u002FZB3iTnq1VqxY9FeTnz59Pf4GTJjujN+GZ9An9xchI2wIhh8IuyawAKpC7gVCKgZ1ynfCHzUoPWmGYx0iPqE+PGDHvpmg1NLeT2wI8KZp2z0efmCIGSHhjKktVPuL8\u002F9x9x7DPUe1Tzsx1QEH1doZAoRr\u002FXCI2u\u002FpmH079tlNsD5kBp1S4WxDkRiS2L7zbjtmzZmKg980338QgFh94uGF0Mydn35x\u002FO+7S07S1vSCQCNH9p5122ocffUB4+fLla9euzZs3b+XKlXPssR9bpDJbSZTIF1227L\u002F\u002FVp4JckMbf0R6J\u002Fz+t6kikaGM1ymnnGIVvHpQpNRAgknUD4yBcYkSJRo1asTaKN2s2BwDDR06lDaEIvV8CkQeyd9Id2NEARDuIgofh6gwrnIkwA6Le5l3LgDFF9Xv5oxjJoo59Igji5Y5pN3DT+21996xG1K1wfG3vvnBDS+\u002FA7HStp+++nxsa5bzWw1On3P8+PEOk6mkdm4FoquW\u002FqQJUfDM5uKlK0SPHh0ynpXIqnatBqtW\u002FsFWOC4sie3Qmh5pDUSgTJkym\u002Fb4\u002Faupk77++uvGx5\u002FU7sLLXbE0bdJcU3aToc2cigkDcWtNPvBxSsmPhg0b8uTlq2vXri2e1IN7WpfvPD2uqRsm97cYRg84hw8fzhMGtgYNGtCAFi4vbdOgVLgIzMaSVrWf4I3nR1DzBIDTY3zKly8fa+yVIMaFYczpNWG\u002FgULlLlPOmjVLjs1eBcJbbyKr4+XlObB4zRan8VoXfPPfe8EUL0oUqclbqPDSBXMx2UdbB06LXLJyTeuL2tc5vmnNeseZ1uxZMwNQ8YHUfzJ0EL5IyTKQ2X\u002FQiJIlSzKYjKpDwNPLnWcvrb+t3ShLIR0iNFWPVCoj8ojsqXsINrbjLf8Rg8mvcGiZ4iKFi27YsJHAdiMTC2OByty5cyVmwmOckmFfsWKF743kus4++2zCderUkb3kRFx33XUuewESPAjIsdkQuUHJ2GuuuUYmU7Ka\u002Fz9mzBjQFZwLDTi6dBzMP\u002FDAA+Yzbty4IUOGYI477jhXFzqPQ5Le4G3yQYYpDoweArMrlfZTHG6rA+HtLW8lonr16jnMEQklwvL5R1JBDOa5dz\u002Fyxr13hMpESil3sbQcdSLCCcpsBTgpoT4v9+OvRl3jixXIW7Tolj\u002FEG9XusUeNOg2BVusjL36y\u002FPfcbAVr4IRBmgVEgvC5\u002F34F4dMpnDVrlkMmcSLL59YIYt18ioVEbodXPrr6UfXuvv3Om274z223dF29\u002Fu+ohx3CMD777bdfIkM3adJExlJO8s4774QrVyne4u7Ki2A0qQ+kJjAqSSJvIf4\u002FXqXUrtfJeLRFetaDkgBGEwFMHLL\u002FWuFTiaZOncrBtr0697iLEYMhIHcZTgNGVKpUKZFhIHoNYiOSqANUm8Apmz525C+LfmQ81\u002F68OD3jSRK5C40EqlUqWTz\u002Ffo769ddfrylLaCvAKbUIb7GjCjslDFP7VPkPOIDYql9\u002FZV4sG+rEn82anGrL9s9dSFMsweflHTrybx27dwcOa3xcy+MbnXzKya1VXnv1zd4qUCAfCq+MHP3BifWPi05YqNzOpdElpS0qw3GhiKUKRPidd97hQXjEoy2tnv4hlbH0T8P\u002FOK3\u002FY\u002F\u002Fff\u002FUcWUIy6RGPI\u002Fo1+ptvvnngwIE0RXrC\u002F+p6HrurdXddlumIBmLcKKOIpMckApALKouVVuDOTFr4s8vMric1+PSV52TyUkeVLlG+HPzWi7dcTUZa6Plr2r1yX+f8BxTQA6pQ9kCjYLKEEgUnvSJFCY2BZm\u002FJ+gioBGMOa+qpgPEPs6dzYkPihAxvlhfXtFlDBjOFvKaCBQuContLOAyUQiY8gndgdmAZne\u002F4c2jVqhVPnlMKhHI5vIOFCxdyEwDJi9wQh0PsSisRQCncSxvO3UWaXLEIcfFt27b1iOHeyxKppybUuCk977zzIF\u002FPCZLoN0HJf6OY1TGYffr0cWAishApuohEW9IBiFWQlvM5zrznMUmgE9pdfsPL7xQ5ZPPf8vJKRIzk8Bd7ukRhWl2rPD5+trRQlxHjlUGm+RmNZ8\u002Ff\u002FC+uONWhZhvLRMHJDehx\u002FflDH+8U6N7W9fs8+Vj8X5E5olYdbioZh4YfyNQIwBxHUEwxadmOokUOTlGZ+tENZ7Wjjk1dv51r9tprL987\u002FqBiGPpIZlWGlgPJg3ATQ53LMEssOQ0iTHodaHmkl2\u002F5kSLSp71CmFmzZuXZ8mMsOk4Hz0aaAAAQAElEQVQGSFZJKk7Aqdqdikd7S9Lbsr7AGX61RU2S7ACbKT6ye\u002Fj0SGug67f4osvmzgqSUj7fjBnJov7wy+bfolEJmY9dsPn\u002FQ3HX+6MB2LWKuFS9ki0dM2Rg3v03\u002F5pag5pHqnTUldtO8cApuOIsybk7agXWL61YpqTxli37CR1StkLLWlU46ATc161YsSoi3mxE9P0+++zj1s7dAEnnkgGh72fM3Pz3kSKUUv96zpDW\u002Fb75F5HTFNO52abZlOWVnEOePLcyTs9QxK0gwCPgR\u002FEvXEuKojGjR4\u002Fu0KGDDO2oUaOE1rwgeyKYVIKlvA6i1FxduoBB8kAyt\u002FApWKpZsyZ4qwRsJrdbt24uQq3dQDIfOsTEIfqCZokjsCs1SYCxhxyQDE8XfFaqVMnaJ3ywOZEJbBzXrwe8IqQ\u002FLFcO1rLrJecGZP4449vY3xnyyi+LfmRLfx3\u002FEbPpMe+BBXi2Eu\u002F4bad44Fzz49QBPeoO6tPmwxeblyhauO+gj+fOnz124rSZCxaO\u002FfqrI4+s9Oe8CZ2uLNuwyq\u002F517wb0YTPRgV64pH76Xt5iEmTJlk8DN9yyy2tW7f+\u002FvvvP\u002F7440cfu48VXff7ivwFco0ZM+aoqv\u002F8M5z0VjVo2Ij69eql2WqeZptmU5ZXWpFoJH63ZILA2LFjeaHytKJu4GnevDmUTps2rV27dlKszCbviw18+eWXpX\u002FEPMHdBWnG9qSTTpKklZ494YQTAHvYsGGXXnqpa0n1ZcuWdeYQNcGKGkvKTRmHgvKiWeLI7EpNrIKEECUIexmuS1xQvXp1CZ4vB7\u002F1aNuWr3W+2bvO6oH75bi5Uv532588puf9OnG\u002F8vOCf65PmFORJzRe3KGt1kCHVj5Mvj3w21jGA2eu\u002FDnr1z788AqFDj643Nwf\u002F3t7GcZbtmLVd3O\u002FV1m2RqfpSyvkK3d+kUqX7lm01ahpB0hYIcGVZKCLAe4Zn5ZD61DKSXLeHn74YafNwWIrqH8OOot62GH\u002Fz8XnwUYURozMbHhMUZrnXxsXpqjMpkdfHUJknuP0D5wuFQnwbJWsJbA5JcJOj1WqVHGT+fff\u002F6SdI8xwdL1iiIkTJ4oqeaq8D26\u002FG1H3xoULF37ttdfU81n0g9yYk8csX75cEIVJj5YtW+aq08TSE9j16u2MDG0ixtPa3R4rX+t8M4jWr1lMDslj8cIFjq5yKJo3f6lHVL7G5l923wzLS84Ndy31j09pMJxtkttO8cC5eOa7ufcvMGzUrHenVOw77LPegz59ftiX3V95Z9yi9W9O\u002FHFTwVIzVvxlBjwuyQyl2z\u002FWAA45Ws5By5Ytn3nmGRqInWEo2AT5DB6ak8c9o9L4txwP3lpQ6roKBJY9nnxw2fKl6PkXnwqV8iiVy\u002F0\u002FAIf6UO61T76VCzf\u002F\u002Fd\u002FwmN1lrVq12P84o7jhcD1LMfFjHRH748bCN8PzWt9\u002F\u002F30g5GSGHriaER9qlOxhjRo1uB62sXPnzjBZu3btAQMGMKRwrlVvxOytEt1www1dunTBpEeLFy92Um1+egK7ZD0LwckMexVngfSmS+kgIFI4qGiewD\u002Fdf8gNT\u002Fdt07X7yyOfpwdVDu7xUPByy5U75KCqtQjPmTJbfXZQPHD+tX7V+g0bjzysQMWKNeUbRDv5i5cuUaHKlClTGh5TU9Dl5EHXiSeeCIQbNmyQ+ZCrcHdkovj58+djCHPnzjjjDNvk8YHHnqCiJBjlbEUFbCmboBNNgVjI94YOuP\u002Fe7uFRefn1V3d+4J5fV\u002F7RtEnzDen\u002F4sEfaxeZEvntQKAFePEHsnB+AbUt2UAT2SuBpYUzhsyXtYc8NsXEp7jgggtS9Obekts\u002FceJEidmZM2e++OKL\u002Ffr1u\u002FHGG1u0aMEfsbd2mB60sdJLhujZs6cUZYpOYh\u002FNp+LO+mdBYueZtbwk3IgRI7g5GeJTKBGObo0aFd8YOieaxtP9h7wzfOyGjfvTg890aXBGpSWX1Vh1Tovy5dZ9Puujwb7F6PHfDBgwavacH9Can\u002F+bQIpe3xYmXXD+tnrhupUzdH3QgUU2LXlr3cY9oYvFkCEcP36848LLEkfde++9Th4njdnkrDqyr731rmy1F0Fu\u002Ftyfuz3yzH33PHZ45Vontzirx+N9zj2j9d77H9CsyemPPnYf9+ybb76RBdEV+QmTPhv20aAXnu\u002FnzD3SrWuRwkUPr3IkZV8u5xdlDyrilsWZJpYebfxz9brl36bXmrX1Qmhrj68LBJCsJVOpZEhNQE71nnvu8Uglqefhq7QolQgfS7IRT2\u002F5wRx66KHeAk59ksRHBO0w71GHsa+n5oGcEU5dv2vXrJrV66wTC7mij8CJQalXrfKUU05R\u002F\u002F77m\u002F937JhYGjN+iUchXsvG5evV2vz\u002FaFr+y89XnVPyjg5V+j9W79JT8qxbPAVt2mPp2LGTRTT16tX76KOPeE9CNi9mjtIF54Z1\u002F\u002F0l71w59zrmiFybfl\u002FttsNF7QcffND8tLNY80KFCj3X+7Uhg0ZA4OSJszpec1vHa25\u002F8P4nej7+VPNmrQ6reBRb9+FHHzCDLz3d4eVnr0Kdb2w845MLv5\u002F0gRN50w3\u002FOb7RyT98v\u002FT1d4YsWLAAVn9b93ftWscxj\u002Fff2w2JQkuUKmBQe1F809s9e\u002FdIscJ9990LpajcisdtEHV3zxsXxekDRIXNvO6IPFI6oUlrII+BwmMo1WCUCIMCo0Sxj\u002FK3jLDKQJoCeUzBRI\u002Fr1q174YUX7C0ZGnDixIliXfzuQzNG3rVqyRftzj7m9ddfp8Lkz9Edd9whKIg2ASaRR64fPYhJj1hLTUNGzGnR\u002Fv39izVof30fSZZcJc+588nZV3YZzdj+\u002FefKpnVLQCwD27zmH8892vblJy7qdF2THPlKb6YcOXwRPSRO6YJz7Yp\u002FslKFC+x3eMGREyaOu\u002FjKW7t0fqDTjXecc1a7\u002FXIVmDxlEvih3k90gcCHOp8Cfrdd0+jHifcc8PtzgbzYtsVBJzfIj05pVPiYWrX3zfFD10ceWLlydYEC+erXq3f37Xde3qEjrOLVoGj2E8fPGDT4DY\u002F58uYvs+97Op83759Z9X\u002FjDfTGgBcJ\u002FLF+o7BTkIzfPtS+fXvpU2PxIwB19uzZ3Cc3YxjuAxUGJMwakolF8oEuTsjjt1jEpzkOgnBOPi37xhtvqJSSpWi94ma8VatWBATq5I844oiRI0c++uijKnXiG3OYyZOEWKWEsK4kCQl7S5kjRw5X8Cx8iRIlDCrU50UfeOCB+N2Bfl08KSDTqShxYB4JHnqKC4oAlfvKww8kJ\u002FLII48EnufPPUy9P0dVKgxvR1TI3+DcgeNmFfVR7Dn3hxcD85Omzl25ciVsX991SKceE+7vPW3UVz+1bFy+0zUnoAdubjq6Zw30+etNghZI3X96NemCU37FwqLXOLeNK80Y886dD99Ws3vn2n0eOj5gL5T1D\u002F8B8CIqUyIvOEW09rcNUT\u002F4M5pXKl+yMEgzhghKU5CEkHrAA\u002F6jDt3sQnhdb\u002Fof2v8GqUvxm4xR7z5PLFw05+OPP+Za6JbM9qR27dr53kYcPnz43LmbVYatD79mjOHq+1qXb\u002FmRaeDegIqLE5fG0qrSP2jTpk0MmrS2LJp0rq6QCycvUeF0PKirefvtt0UNfGBe8Zw5c0T1LLYbFD2IgsqVK0cemHXl8hNujSv6kL0QgEi8qdHJc889R5tgdgeCzO9G3bb2l+nRAV6z7q\u002FWF14Ck3Xr1u205efKK6+0RVJr\u002Ffv3l2wL2+Lu5N133w18VDpdt7U\u002F7NNx0wCP\u002FpWQk3GIWjH777+\u002FcIP6c0\u002FmEbGi6zdsDOSR77nPnuuKH3rO1mbj0gWnTmPJAPAJHpzMZg0PRR4jYlpTU57c+8b2EPFgxk1dOO29A\u002FIXa9Sg+Qv9+wJqLMFklco1Fq1Y+tOMV8A+ehHDwf5h0iPffHJP\u002FYqL7r2ieJ3Sk25snctkwli+h1CZ2HYgUPnxxx8ZSbqT1QojAme4FFm75YcvCjOA4atDoEcHAm3YsFlbOSsMrDtesuAn3Y1xekSYuv3ll1\u002FgylGoUaMGST4zp7Rr1650weLFi91O6cRYDKMhgp\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loading=\"lazy\" decoding=\"async\" alt=\"ものづくり補助金の従業員定義とは？従業員に関する規定を紹介\">\u003Cbr\u002F>\u003Ca href=\"https:\u002F\u002Fwww.moj.go.jp\u002FMINJI\u002Fminji06_00028.html\" target=\"_blank\">出典：電子証明書取得のご案内\u003C\u002Fa>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金の申請は、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">オンライン（電子申請）で行います。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">この際、従業員がいない事業者は、従業員数を\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">0\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">として申請してください。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請時に従業員数を0と記入しても、交付後に従業員数が増加しても問題はありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">この場合、労働名簿を提出する必要はなく、申請後に従業員数が変更されても提出義務は発生しません。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>申請前と後で従業員数が変わる場合\u003C\u002Fh3>\u003Cul>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が0～20人…労働者名簿の提出は不要\u003C\u002Fspan>\u003C\u002Fli>\u003Cli>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が21人以上…労働者名簿の提出が必要\u003C\u002Fspan>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">したがって、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員がいない\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">場合でも、申請後に従業員数が増えても影響はありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">とはいえ、事業主が従業員数0で申請を行う際は、従業員数0と記入することを忘れないでください。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が補助金額に与える影響は？\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金では、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">従業員数\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">によって補助金額が異なります。従業員数が多いほど、補助金額が増加します。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">たとえば、従業員数が5人以下の場合、補助金額は\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">最大750万円\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">ですが、従業員数が20人以上の場合は最大1,500万円です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">50人\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">を超えると、さらに高額な補助金を受け取ることが可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員数が少ない場合でも、最大で750万円の補助金を受け取ることが可能ですが、従業員数が増えれば、その分だけ受け取れる補助金額は増えます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">そのため、申請時には自社の従業員数を正確に記入しましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch3>まとめ\u003C\u002Fh3>\u003Cp>\u003Cspan style=\"color:#000000;background-color:transparent\">ものづくり補助金は、従業員がいない個人事業主や法人でも申請できます。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">従業員がいない場合でも、アルバイトや専従者の数を含めて申請し、役員報酬の増額を通じて基本要件を満たすことが可能です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">なお、\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:#ffebcc\">電子申請\u003C\u002Fspan>\u003Cspan style=\"color:#000000;background-color:transparent\">においては、従業員数が0の場合は労働名簿の提出が不要です。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請後に従業員数が増えても問題はありません。\u003C\u002Fspan>\u003Cbr\u002F>\u003Cbr\u002F>\u003Cspan style=\"color:#000000;background-color:transparent\">申請を検討している事業主は、事業内容に応じた補助金額や要件を満たすために、事前にしっかりと準備を行いましょう。\u003C\u002Fspan>\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">おわりに\u003C\u002Fspan>\u003C\u002Fh1>\u003Cp>ものづくり補助金は、中小企業や小規模事業者が新製品開発や設備投資に活用できる制度で、申請には\u003Cspan style=\"background-color:#ffebcc\">従業員数\u003C\u002Fspan>の正しい理解が必要です。\u003Cbr\u002F>\u003Cbr\u002F>従業員数は\u003Cspan style=\"background-color:#ffebcc\">常時使用する従業員\u003C\u002Fspan>が基準で、正社員だけでなく、契約社員・パート・アルバイトも含まれます。\u003Cbr\u002F>\u003Cbr\u002F>一方、試用期間中の従業員や短期雇用（2か月以内、季節的業務4か月以内）はカウントされません。\u003Cbr\u002F>\u003Cbr\u002F>従業員数は補助金額に直接影響します。\u003Cspan style=\"background-color:#ffebcc\">人数によって上限額が変わる\u003C\u002Fspan>ため、算定を誤らないようにしましょう。\u003Cbr\u002F>\u003Cbr\u002F>なお、従業員がいない場合でも、役員報酬の引き上げで要件を満たせます。\u003Cbr\u002F>\u003Cbr\u002F>従業員数が多い企業では労働者名簿の提出が必要になるため、事前の整備も欠かせません。\u003Cbr\u002F>\u003Cbr\u002F>申請後に従業員数が変動することもあるため、\u003Cspan style=\"background-color:#ffebcc\">定期的な人事データの確認\u003C\u002Fspan>と\u003Cspan style=\"background-color:#ffebcc\">最新情報の反映\u003C\u002Fspan>は忘れないでください。\u003C\u002Fp>\u003Ch1>\u003Cspan style=\"color:#000000;background-color:transparent\">関連コラム一覧\u003C\u002Fspan>\u003C\u002Fh1>\u003Cblockquote>\u003Ca style=\"color:#000000;background-color:transparent\" href=\"https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F08\u002Fmonotukurihojokin_toha\" target=\"_blank\">\u003Cstrong>ものづくり補助金とは？企業を支援する補助金の仕組みを解説\u003C\u002Fstrong>\u003C\u002Fa>\u003Cbr\u002F>\u003Ca style=\"color:#000000;background-color:transparent\" href=\"https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F10\u002F08\u002Fmonodukurihojokin-sinkijigyou\" target=\"_blank\">\u003Cstrong>新規事業には「ものづくり補助金」がおすすめ｜理由や注意点を解説\u003C\u002Fstrong>\u003C\u002Fa>\u003C\u002Fblockquote>\u003Cp>\u003Cbr\u002F>\u003C\u002Fp>","ものづくり補助金 従業員定義","2025-12-10T00:00:00.000Z","2025-12-11T19:45:45.000Z",false,{"slug":16,"name":17},"monodukuri-hojokin","ものづくり補助金",[19],{"slug":20,"name":21},"100","100均","菱谷 里沙子","","従業員数は申請枠・補助上限・補助率を左右する重要項目です。正社員だけでなく「常時使用」のパート等も実態で算定し、試用14日以内や短期雇用の除外要件は要注意です。役員・家族従業者の扱いは証拠資料（名簿・賃金台帳等）で固めて申請しましょう。",{"url":26,"width":27,"height":28,"alt":11,"title":29},"https:\u002F\u002Fsubsidy-concierge-production.s3.ap-northeast-1.amazonaws.com\u002Fauthor\u002Fuploaded\u002FXoeakQs0GN5t2qURcCzGr1eEPew8FMFBpngibhqS.png.webp",1700,1080,"20251212_3.png",null,{"categories":32},[33,36,40,42,46,50,53,57,60,63,67,71,74,77,81,85,89,93,96,100,104,108,111],{"slug":34,"name":34,"count":35},"BtoB",43,{"slug":37,"name":38,"count":39},"itdounyu-hojokin","IT導入補助金",37,{"slug":16,"name":17,"count":41},36,{"slug":43,"name":44,"count":45},"kyaria-appu-Joseikin","キャリアアップ助成金",5,{"slug":47,"name":48,"count":49},"sumahoyuushi","スマホ融資",1,{"slug":51,"name":52,"count":49},"torakuta-kounyuu","トラクター購入",{"slug":54,"name":55,"count":56},"news","ニュース",4,{"slug":58,"name":59,"count":49},"nezumikujo","ネズミ駆除",{"slug":61,"name":62,"count":56},"jigyousaikoutiku-hojokin","事業再構築補助金",{"slug":64,"name":65,"count":66},"jisgyokeisho_mahojyokin","事業承継・M&A補助金",2,{"slug":68,"name":69,"count":70},"joseikin","助成金",12,{"slug":72,"name":73,"count":49},"yachintainou","家賃滞納",{"slug":75,"name":76,"count":49},"kadenkaikae","家電買換え",{"slug":78,"name":79,"count":80},"dounyuujirei-interview","導入事例インタビュー",10,{"slug":82,"name":83,"count":84},"syoukibo-jigyousya-jizokuka-hojokin","小規模事業者持続化補助金",28,{"slug":86,"name":87,"count":88},"sinjigyousinsyutuhojokin","新事業進出補助金",26,{"slug":90,"name":91,"count":92},"kurashi","暮らし",42,{"slug":94,"name":95,"count":66},"touki","登記",{"slug":97,"name":98,"count":99},"shoene_hojyokin","省エネ補助金",3,{"slug":101,"name":102,"count":103},"shoryokuka_hojyokin","省力化補助金",19,{"slug":105,"name":106,"count":107},"keiei","経営",48,{"slug":109,"name":110,"count":99},"yushi","融資",{"slug":112,"name":113,"count":114},"hojyokin","補助金",75,{"articles":116},[117,120,123,126,129],{"title":118,"url":119},"ものづくり補助金の流れとは？申請手順を徹底解説","https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F26\u002Fmonodukurihojokin_nagare",{"title":121,"url":122},"ものづくり補助金の最新スケジュール！最新情報を確認しよう","https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F26\u002Fmonodukurihojokin_sukeju-ru",{"title":124,"url":125},"新規事業には「ものづくり補助金」がおすすめ｜理由や注意点を解説","https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F26\u002Fmonodukurihojokin-sinkijigyou",{"title":127,"url":128},"ものづくり補助金でシステム開発支援！その申請方法と事例","https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F26\u002Fmonodukurihojokin_sisutemukaihatu",{"title":130,"url":131},"ものづくり補助金の給与支給総額とは？計算ミスに注意しよう","https:\u002F\u002Fhojyokin-concierge.com\u002Fmedia\u002F2025\u002F12\u002F26\u002Fmonodukuri_hojokin_kyuyosikyusogaku"]