所得金額の計算方法

ᡤᚓ㔠㢠䛾ィ⟬᪉ἲ
㸯
ࡲࡎᡤᚓࡢ✀㢮ࢆ☜࠿ࡵࡲࡋࡻ࠺
䈜␗䛺䜛✀㢮䛾ᡤᚓ䛜䛒䜛ሙྜ䛿䚸䛭䜜䛮䜜䛾ᡤᚓ䛾ྜ⟬䛸䛺䜚䜎䛩䚹
⤥୚ᡤᚓ䛸䛿
஦ᴗ➼ᡤᚓ䛸䛿
ᖺ㔠ᡤᚓ䛸䛿
⤥ᩱ䚸㈤㔠䚸䝪䞊䝘䝇䛺䛹䛾
ᡤᚓ䛷䛩䚹䛯䛸䛘䜀䚸఍♫ဨ䚸
䝟䞊䝖䚸䜰䝹䝞䜲䝖䚸஦ᴗᑓᚑ
஦ᴗᡤᚓ䚸฼Ꮚᡤᚓ䚸㓄ᙜ
ᡤᚓ䚸୙ື⏘ᡤᚓ䚸㞧ᡤᚓ䛺
䛹䛾ᡤᚓ䛷䛩䚹
䛯䛸䛘䜀䚸⮬Ⴀᴗ䚸እ஺ဨ䛺
䛹䛾ᡤᚓ䜢䛔䛔䜎䛩䚹㻌
䛣䜜䜙䛾ᡤᚓ䛿☜ᐃ⏦࿌᭩
䛷䛚☜䛛䜑䛟䛰䛥䛔䚹㻌
䚷ཌ⏕ᖺ㔠䚸ᅜẸᖺ㔠䚸ඹ῭
㻝㻞 䝨䞊䝆䜢䛤ぴ䛟䛰䛥䛔
㻝㻟 䝨䞊䝆䜢䛤ぴ䛟䛰䛥䛔
⪅䛺䛹䛾ᡤᚓ䜢䛔䛔䜎䛩䚹
⤥୚䛷䛔䛖䛂ᖺ཰䛃䛸䛿䚸⤥
୚ᡤᚓ᥍㝖䜢䛩䜛๓䛾㔠㢠䛷
䛒䜚䚸䛂ᡤᚓ䛃䛸䛿␗䛺䜛䛾䛷ὀ
ព䛧䛶䛟䛰䛥䛔䚹㻌
㻝㻜䡚㻝㻝 䝨䞊䝆䜢䛤ぴ䛟䛰䛥䛔
ᖺ㔠䚸ᖺ㔠ᇶ㔠䛺䛹䛾ᡤᚓ
䛷䛩䚹
䖩ᡤᚓ䛸䛧䛺䛔䜒䛾㻌
䐟䚷ḟ䛾཰ධ䜢ᚓ䛶䛔䜛᪉䛿䚸䛭䛾཰ධ䛻䛴䛔䛶䛾ᡤᚓ䛿䠌෇䛸䛧䜎䛩䚹
௙㏦䜚䚸ቑຍᜠ⤥䠄䛣䜜䛻ే⤥䛥䜜䜛ᬑ㏻ᜠ⤥䜢ྵ䜐䚹䠅䚸㑇᪘ᖺ㔠䚸㞀ᐖᖺ㔠䚸ኻᴗ⤥௜㔠䚸ປ⅏ಖ
㝤䛾ྛ✀⤥௜㔠䚸⏕άᢇຓᩱ䚸ᨭ᥼⤥௜㔠➼䛾㠀ㄢ⛯ᡤᚓ䚸㏥⫋㔠➼䛾୍᫬ⓗ䛺ᡤᚓ㻌
䐠䚷⤥୚ᡤᚓ䚸஦ᴗᡤᚓ䛻䛴䛔䛶䛿䚸㐣ཤ䛻཰ධ䛜䛒䛳䛶䜒䚸⏦㎸᪥⌧ᅾ㏥⫋䚸ᗫᴗ䛷཰ධ䛜䛺䛔ሙྜ
䛿䛭䛾཰ධ䛻㝈䜚ᡤᚓ䜢䠌෇䛸䛧䜎䛩䚹䠄䛯䛰䛧䚸ேᮦὴ㐵఍♫䛻Ⓩ㘓䛥䜜䛶䛔䜛᪉䛿䚸䛭䛾Ⓩ㘓䛜
᢯ᾘ䛥䜜䛶䛔䜛䛣䛸䛜ᚲせ䛷䛩䚹䠅㻌
䐡䚷⌧ᅾ䛿཰ධ䛜䛒䛳䛶䜒䚸⏦㎸᭩㓄ᕸᮇ㛫䠄ᖹᡂ㻞㻢ᖺ㻤᭶㻠᪥䡚㻤᭶㻝㻞᪥䠅௨㝆䚸ḟ䛾䜰䜎䛯䛿䜲䛾⌮⏤
䛻䜘䜚䚸ᖹᡂ㻞㻢ᖺ㻝㻜᭶ᮎ᪥䜎䛷䛻㏥⫋䛩䜛䛣䛸䛜⏦㎸᭩㓄ᕸᮇ㛫䠄ᖹᡂ㻞㻢ᖺ㻤᭶㻠᪥䡚㻤᭶㻝㻞᪥䠅ෆ䛻
☜ᐃ䛧䛶䛚䜚䚸䛛䛴䚸㏥⫋ᚋ↓⫋䞉↓཰ධ䛸䛺䜚䚸䛭䛾䛣䛸䛜㈨᱁ᑂᰝ䛾䛸䛝䛻ド᫂䛷䛝䜛᪉䛿䚸⏦㎸
᭩䛻㏥⫋ᖺ᭶᪥䜢グධ䛾䛖䛘ᡤᚓ䜢㻜෇䛸䛩䜛䛣䛸䛜䛷䛝䜎䛩䚹䠄䛯䛰䛧䚸ேᮦὴ㐵఍♫䛻Ⓩ㘓䛥䜜䛶
䛔䜛᪉䛿䚸䛭䛾Ⓩ㘓䜢᢯ᾘ䛥䜜䛯᪥䛜㏥⫋ᖺ᭶᪥䛸䛺䜚䜎䛩䚹䠅
䚷䚷䜰䚷⏦㎸᭩㓄ᕸᮇ㛫௨㝆䛻⤖፧䜢䛩䜛䛯䜑䚷䚷䚷䜲䚷⌧ᅾዷፎ୰䛷ฟ⏘䜢䛩䜛䛯䜑
㸰
ᐙ᪘ᩘࡣఱே࡛ࡍ࠿㸽
ᡤᚓᇶ‽⾲䛾ᐙ᪘ᩘ䛸䛿㻌
⏦㎸⪅ᮏே
䠷䠍ே䠹
ྠ ᒃ
ぶ᪘ᩘ
䠇
䠷
ฟ⏘䛩䜛ணᐃ䛷䛒䛳䛶䜒⏦㎸
᭩㓄ᕸᮇ㛫䠄ᖹᡂ㻞㻢ᖺ㻤᭶㻠
᪥䡚㻤᭶㻝㻞᪥䠅ෆ䛻⏕䜎䜜䛶
䛔䛺䛡䜜 䜀 䚸 䛭 䛾 ⫾ ඣ 䛿 ᐙ
᪘ᩘ䛻䛿ྵ䜎䜜䜎䛫䜣 䚹
ே䠹
䠇
㐲㝸ᆅᢇ㣴⪅ᩘ䖩
䠷
ே䠹
=
ᐙ᪘ᩘ
䠷
ᡤᚓᇶ‽⾲䛾ᐙ᪘ᩘ䛿
䛣䛾ேᩘ䛷䜏䜎䛩䚹
ே䠹
䖩㐲㝸ᆅᢇ㣴⪅ᩘ䛸䛿
㒔ႠఫᏯ䛻ධᒃ䛧䛺䛔䛜䚸⏦㎸⪅䜎䛯䛿ྠᒃぶ᪘䛾ᡤᚓ
⛯ἲୖ䛾ᢇ㣴ぶ᪘ᩘ䜢䛔䛔䜎䛩䚹䛯䛸䛘䜀䚸㞳䜜䛶ఫ䜣䛷
䛔䜛ぶ䛺䛹䜢ᢇ㣴䛧䛶䛔䜛䜘䛖䛺ሙྜ䛷䛩䚹఍♫䜔⛯ົ⨫
䛻䛂ᢇ㣴ぶ᪘䛾⏦࿌䛃䜢䛧䛶䛔䜛䛣䛸䛜ᚲせ䛷䛩䚹
䠄ㄢ⛯ド᫂᭩䛷☜ㄆ䠅
8
㸱
ᐙ᪘඲ဨࡢᡤᚓࡢྜィࡣ࠸ࡃࡽ࡛ࡍ࠿㸽
㒔ႠఫᏯ䛻ධᒃ䛩䜛᪉඲ဨ䛾ᡤᚓ㔠㢠䜢ྜィ䛧䛶䛟䛰䛥䛔䚹
཰ධ䛾䛒䜛᪉䛾ྡ๓
䠄
䠅䠉䠄
䠅
䠄
䠅䠉䠄
䠅
䠄
䠅䠉䠄
䠅
䖩㻝㻠 䝨䞊䝆ୖ⾲䐟
䛾≉ู᥍㝖㔠㢠㻌
䇷
ྜィ
㸲
䛒䛺䛯䛾ᐙ᪘䛾
ᡤᚓ㔠㢠㻌
䠙㻌
ᡤᚓᇶ‽⾲
㸦ᐙ᪘࣭༢㌟㸧
㒔ႠఫᏯ䛻ධᒃ䛩䜛᪉඲ဨ䛾ᡤᚓ㔠㢠䛾ྜィ
ᐙ᪘ᩘ㻌
䠄
䖩≉ู᥍㝖㔠㢠㻌
ᡤᚓ㔠㢠䛛䜙ᕪ䛧ᘬ䛔䛶䛟䛰䛥䛔䚹
ヲ䛧䛟䛿 㻝㻠 䝨䞊䝆䜢䛤ぴ䛟䛰䛥䛔䚹㻌
䠄ᡤᚓ㔠㢠䠅䠉 䖩㻝㻠䝨䞊䝆ୗ⾲䐠
䛾≉ู᥍㝖㔠㢠
䠅
㐲㝸ᆅᢇ㣴⪅
䜢ྵ䜐㻌
䠍ே㻌
䠎ே㻌
䠏ே㻌
䠐ே㻌
䠑ே㻌
䠒ே㻌
୍ ⯡ ༊ ศ
㻜෇
㻜෇
㻜෇
㻜෇
㻜෇
㻜෇
䡚
䡚
䡚
䡚
䡚
䡚
≉ ู ༊ ศ
㻝㻘㻤㻥㻢㻘㻜㻜㻜 ෇
㻞㻘㻞㻣㻢㻘㻜㻜㻜 ෇
㻞㻘㻢㻡㻢㻘㻜㻜㻜 ෇
㻟㻘㻜㻟㻢㻘㻜㻜㻜 ෇
㻟㻘㻠㻝㻢㻘㻜㻜㻜 ෇
㻟㻘㻣㻥㻢㻘㻜㻜㻜 ෇
㻜෇
㻜෇
㻜෇
㻜෇
㻜෇
㻜෇
䡚
䡚
䡚
䡚
䡚
䡚
㻞㻘㻡㻢㻤㻘㻜㻜㻜 ෇㻌
㻞㻘㻥㻠㻤㻘㻜㻜㻜 ෇㻌
㻟㻘㻟㻞㻤㻘㻜㻜㻜 ෇㻌
㻟㻘㻣㻜㻤㻘㻜㻜㻜 ෇㻌
㻠㻘㻜㻤㻤㻘㻜㻜㻜 ෇㻌
㻠㻘㻠㻢㻤㻘㻜㻜㻜 ෇㻌
䖂ᐙ᪘ᩘ䛜㻣ே௨ୖ䛾ୡᖏ䛿䚸㻝ேቑ䛘䜛䛤䛸䛻㻟㻤୓෇䜢ຍ⟬䛧䛶䛟䛰䛥䛔䚹
䖩ᡤᚓᇶ‽⾲䛾≉ู༊ศ䛸䛿䈈
䐟䚷ᚰ㌟㞀ᐖ⪅䜢ྵ䜐ୡᖏ㻌
䚷⏦㎸⪅ᮏே䜎䛯䛿ྠᒃぶ᪘䛜ḟ䛾䛔䛪䜜䛛䛻䛒䛶䛿䜎䜛䛣䛸䚹
䜰䚷㌟య㞀ᐖ⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛㻝⣭䡚㻠⣭䛾㞀ᐖ⪅
䜲䚷㔜ᗘ䜎䛯䛿୰ᗘ䛾▱ⓗ㞀ᐖ⪅䠄ឡ䛾ᡭᖒ䛾ሙྜ䛿⥲ྜุᐃ䛷㻝ᗘ䡚㻟ᗘ䠅㻌
䜴䚷⢭⚄㞀ᐖ⪅ಖ೺⚟♴ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛㻝⣭䞉㻞⣭䛾㞀ᐖ⪅䠄㞀ᐖᖺ㔠➼䛾ཷ⤥䛻㝿䛧䚸
㞀ᐖ䛾⛬ᗘ䛜ྠ⛬ᗘ䛸ุᐃ䛥䜜䛯᪉䜢ྵ䜐䚹䠅㻌
䜶䚷ᡓയ⑓⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛ᜠ⤥ἲู⾲➨㻝ྕ⾲䝜㻟䛾➨㻝Ḱ⑕௨ୖ䛾㞀ᐖ⪅㻌
䐠 㻢㻜ṓ௨ୖ䛾ୡᖏ㻌䛆ᖹᡂ䠍䠔ᖺ䠐᭶䠍᪥䛾ἲ௧ᨵṇ䛻䜘䜚ᖺ㱋䛜䠑䠌ṓ௨ୖ䛛䜙䠒䠌ṓ௨ୖ䛻䜂䛝䛒䛢䜙䜜䜎䛧䛯䛇
䚷⏦㎸⪅ᮏே䛜㻢㻜ṓ௨ୖ䠄᫛࿴㻞㻥ᖺ㻤᭶㻝㻟᪥௨๓䛾⏕䜎䜜䠅䜎䛯䛿䚸᫛࿴㻟㻝ᖺ㻠᭶㻝᪥௨๓䛻⏕䜎
䜜䛯᪉䠄⤒㐣ᥐ⨨䠅䛷䛒䜚䚸䛛䛴䚸ྠᒃぶ᪘඲ဨ䛜ḟ䛾䜰䚸䜲䛾䛔䛪䜜䛛䛻䛒䛶䛿䜎䜛䛣䛸䚹
䜰䚷㻢㻜ṓ௨ୖ䚸䜎䛯䛿᫛࿴㻟㻝ᖺ㻠᭶㻝᪥௨๓䛻⏕䜎䜜䛯᪉䠄⤒㐣ᥐ⨨䠅
䜲䚷㻝㻤ṓᮍ‶䛾ඣ❺䠄ᖹᡂ㻤ᖺ㻤᭶㻢᪥௨㝆⏕䜎䜜䠅
䐡䚷ᑠᏛᰯᑵᏛ๓䛾Ꮚ౪䛾䛔䜛ୡᖏ㻌䛆ᖹᡂ㻝㻤ᖺ㻞᭶䛾ἲ௧ᨵṇ䛻䜘䜚᪂䛧䛟㐺⏝䛥䜜䜎䛧䛯䛇
䚷ྠᒃぶ᪘䛻ᑠᏛᰯᑵᏛ๓䛾Ꮚ౪䠄ᖹᡂ㻞㻜ᖺ㻠᭶㻞᪥௨㝆䛾⏕䜎䜜䠅䛜䛔䜛ୡᖏ䛷䛒䜛䛣䛸䚹
䐢䚷ཎᏊ⇿ᙎ⿕⇿⪅䜢ྵ䜐ୡᖏ㻌
䚷⏦㎸⪅ᮏே䜎䛯䛿ྠᒃぶ᪘䛜ཌ⏕ປാ኱⮧䛾ㄆᐃ᭩䠄⿕⇿⪅೺ᗣᡭᖒ䛷䛿䛒䜚䜎䛫䜣䚹䠅䛾
஺௜䜢ཷ䛡䛶䛔䜛ཎᏊ⇿ᙎ⿕⇿⪅䛷䛒䜛䛣䛸䚹㻌㻌
䐣䚷ᾏእ䛛䜙䛾ᘬᥭ⪅䜢ྵ䜐ୡᖏ㻌
䚷⏦㎸⪅ᮏே䜎䛯䛿ྠᒃぶ᪘䛜ᾏእ䛛䜙䛾ᘬᥭ⪅䛷᪥ᮏᅜ䛻ᘬ䛝ᥭ䛢䛯᪥䛛䜙㉳⟬䛧䛶㻡ᖺ䜢
⤒㐣䛧䛶䛔䛺䛔䛣䛸䛜ཌ⏕ປാ┬䛾Ⓨ⾜䛩䜛ᘬᥭド᫂᭩䛷☜ㄆ䛷䛝䜛䛣䛸䚹㻌
䐤䚷䝝䞁䝉䞁⑓⒪㣴ᡤධᡤ⪅➼䜢ྵ䜐ୡᖏ㻌
䚷⏦㎸⪅ᮏே䜎䛯䛿ྠᒃぶ᪘䛜䝝䞁䝉䞁⑓⒪㣴ᡤධᡤ⪅➼䛷䛒䜚䚸䛭䛾䛣䛸䛜ᅜ❧䝝䞁䝉䞁⑓
⒪㣴ᡤ➼䛾㛗➼䛾ド᫂᭩䛷ド᫂䛷䛝䜛䛣䛸䚹㻌
9
⤥୚ᡤᚓ䛾᪉
䠄఍♫ဨ䞉䝟䞊䝖䞉䜰䝹䝞䜲䝖➼䠅
䐟䚷⌧ᅾ䛾໅䜑ඛ䛻ᑵ⫋䛧䛯᪥䛜䚸ᖹᡂ 㻞㻡 ᖺ 㻝 ᭶ 㻝 ᪥௨๓䛾᪉
䈜ఇ⫋ᮇ㛫䛜䛒䜛᪉䚸⑓Ẽ䜔⏘ఇ➼䛻䜘䜚཰ධ䛾䛺䛔᭶䛜䛒䜛᪉䚸䠎䛛ᡤ௨ୖ䛛䜙⤥୚䛜䛒䜛᪉䛿䚸ୗグ䛾ὀព
஦㡯䜒ཧ⪃䛻䛧䛶ᡤᚓ䜢ィ⟬䛧䛶䛟䛰䛥䛔䚹
䛀※Ἠᚩ཰⚊䛾䛷䜛᪉䛁
ᖹᡂ 20
ᖺศ
ᖺศ
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
䛀※Ἠᚩ཰⚊䛾䛷䛺䛔᪉䛁
䖃䛣䛾㔠㢠䛜ᡤᚓ㔠㢠䛷䛩䚹
ᖺ㛫⥲཰ධ㢠
෇
ᖹᡂ㻞㻡ᖺ䠍᭶䛛䜙ᖹᡂ㻞㻡ᖺ㻝㻞᭶䜎䛷䛾⛯㎸ᨭ⤥㢠䠄஺㏻㈝䚸ᐃᮇ௦➼䛾ㄢ⛯ᑐ㇟እ䛾཰ධ䛿㝖䛟䚹䠅䛜
ᖺ㛫⥲཰ධ㢠䛸䛺䜚䜎䛩䚹ḟ䛻䛭䛾㔠㢠䜢ୗẁ䛾ィ⟬ᘧ䛷ᡤᚓ㔠㢠䛻᥮⟬䛧䛶䛟䛰䛥䛔䚹
ὀព஦㡯
㻨ఇ⫋㛵㐃䛾ྲྀ䜚ᢅ䛔㻪
㻌㻌㻌䈜⏦㎸᪥⌧ᅾ䚸⑓Ẽ䜔⏘ఇ➼䛻䜘䜚ఇ⫋୰䛾ሙྜ䛿䚸ఇ⫋๓䠍ᖺศ䛾཰ධ䛜ᡤᚓィ⟬䛾ᑐ㇟䛸䛺䜚䜎䛩䚹
㻌㻌㻌䈜⏦㎸᪥⌧ᅾ䛿᚟⫋䛧䛶䛔䜛䛜䚸⑓Ẽ䜔⏘ఇ➼䛾ఇ⫋䛻䜘䜚ᖹᡂ㻞㻡ᖺ㻤᭶௨㝆䛻཰ධ䛾䛺䛔᭶䛜䛒䜛ሙྜ䛿䚸ḟ䝨䞊䝆
䚷䚷䚷䐠䠄䠎䠅䛾ィ⟬ᘧ䛾䜘䛖䛻཰ධ䛾䛺䛔᭶䜢㝖䛔䛶ィ⟬䛧䛯᥎ᐃᖺ཰䛜ᡤᚓィ⟬䛾ᑐ㇟䛸䛺䜚䜎䛩䚹
㻨䠎䛛ᡤ௨ୖ䛛䜙⤥୚䜢ཷ䛡䛶䛔䜛ሙྜ㻪
㻌㻌䈜ᨭᡶ㔠㢠䜎䛯䛿⛯㎸ᨭ⤥㢠䠄஺㏻㈝䚸ᐃᮇ௦➼䛾ㄢ⛯ᑐ㇟እ䛾཰ධ䛿㝖䛟䚹䠅䜢ྜ⟬䛧䛯䛾䛱䚸ᡤᚓ㔠㢠䛻᥮⟬䛧䛶䛟䛰䛥䛔䚹
䖂ᖺ㛫⥲཰ධ㢠䜢ᡤᚓ㔠㢠䛻᥮⟬䛧䜎䛩䚹
ḟ䛾༊ศ䛻䜘䜚䚸ᖺ㛫⥲཰ධ㢠䜢ᡤᚓ㔠㢠䛻᥮⟬䛧䛶䛟䛰䛥䛔䚹
ᖺ㛫⥲཰ධ㢠ࡀ
(1) 㸮෇㹼1,627,999෇ࡢ᪉
(2)
1,628,000෇㹼6,599,999෇ࡢ᪉
[౛]
4,000෇༢఩࡛➃ᩘᩚ⌮ࡋࡲࡍࠋ
ᖺ㛫⥲཰ධ㢠ࡀ2,386,998෇ࡢሙྜ
ᖺ㛫⥲཰ධ㢠
2,386,998෇
➃ᩘᩚ⌮ᚋࡢ㢠
¹4,000෇㸻
596.7495
ᑠᩘⅬ௨ୗษᤞ э
(3) 6,600,000෇㹼9,999,999෇ࡢ᪉
10
596
™4,000෇㸻
2,384,000෇
䐠䚷⌧ᅾ䛾໅䜑ඛ䛻ᑵ⫋䛧䛯᪥䛜䚸ᖹᡂ 㻞㻡 ᖺ 㻝 ᭶ 㻞 ᪥௨㝆䛾᪉
⌧ᅾ䛾໅䜑ඛ䛷䛾䚸䛒䛺䛯䛾
᭶ู཰ධ䜢グධ䛧䛶䛟䛰䛥䛔䚹
ാ䛔䛯᭶
ᖺ
⛯㎸ᨭ⤥㢠
㈹ ୚
᭶
䕿 ḟ䛾䠄䠍䠅䠄䠎䠅䠄䠏䠅䛛䜙䛒䛶䛿䜎䜛䜿䞊䝇䜢㑅䜃䚸཰ධ䜢ィ⟬䛧䜎䛩䚹
䠄䠍䠅 ᑵ⫋䛧䛯᪥䛜䚸 㻞㻡 ᖺ㻝᭶㻞᪥䡚 㻞㻡 ᖺ 㻤 ᭶㻝 ᪥䜎䛷䛾᪉
䛊㻞㻡 ᖺ 㻤᭶䛛䜙 㻞㻢 ᖺ㻣᭶䜎䛷䛾ྜィ䛸䛺䜚䜎䛩䚹䛋
཰ධィ
㈹୚ィ
䠇
᭶
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
᥎ᐃᖺ཰
䠙
᭶
䠄䠎䠅 ᑵ⫋䛧䛯᪥䛜䚸㻞㻡 ᖺ 㻤 ᭶ 㻞᪥௨㝆䛾᪉㻌
ᑵ⫋䛧䛯⩣᭶䛛䜙㻞㻢ᖺ㻣᭶䜎䛷䛾཰ධィ䜢䚸཰ධ
䛾䛒䛳䛯᭶ᩘ䛷๭䜚䚸䛭䜜䜢㻝㻞ಸ䛧䜎䛩䚹䛭䜜
䛻䚸䛭䛾㛫䛾㈹୚䜢ຍ䛘䜎䛩䚹㻌
᭶
᭶
᭶
෇
ୗẁ䛷ィ⟬
䛧䛯ᡤᚓ㔠
㢠䜢グධ䛧
䛶䛟䛰䛥䛔䚹
཰ධィ
᭶
㈹୚ィ
᭶
཰ධ䛾䛒䛳䛯᭶ᩘ
᥎ᐃᖺ཰
䠙
㽢12䠇
᭶
᭶
䠄䠏䠅 ᑵ⫋䛧䛯᪥䛜᭱㏆䛷䚸䜎䛰 㻝 䛛᭶ศ䛾⤥ᩱ䛜ᨭ
⤥䛥䜜䛶䛔䛺䛔᪉
ᇶᮏ⤥䚸ᐙ᪘ᡭᙜ䚸ఫᏯᡭᙜ䛺䛹ẖ᭶ᚲ䛪ᨭ⤥
䛥䜜䜛ᅛᐃⓗ⤥୚䜢 㻝㻞 ಸ䛧䛶䛟䛰䛥䛔䚹
᭶
᭶
ྜ ィ
཰ධィ
㈹୚ィ
ᅛᐃⓗ⤥୚
㽢12 =
᥎ᐃᖺ཰
ᖺ㛫⥲཰ධ㢠
䈜䚷஺㏻㈝䚸ᐃᮇ௦➼䛾ㄢ⛯ᑐ㇟እ䛾཰ධ䛿㝖䛔䛶䛟䛰䛥䛔䚹
䈜䚷⑓Ẽ䜔⏘ఇ➼䛻䜘䜚䚸཰ධ䛾䛺䛔᭶䛜䛒䜛ሙྜ䛿䚸䛭䛾᭶䜢㝖䛔䛶᥎ᐃィ⟬䛧䛶䛟䛰䛥䛔䚹
䈜䚷䠎䛛ᡤ௨ୖ䛛䜙⤥୚䜢ཷ䛡䛶䛔䜛ሙྜ䛿䚸᥎ᐃᖺ཰䜢ྜ⟬䛧䛯䛾䛱ᡤᚓ㔠㢠䛻᥮⟬䛧䛶䛟䛰䛥䛔䚹
ᖺ㛫⥲཰ධ㢠ࢆᡤᚓ㔠㢠࡟᥮⟬ࡍࡿィ⟬ᘧ
ᖺ㛫⥲཰ධ㢠
650,999 ෇ࡲ࡛
(1)
(2)
(3)
651,000 ෇࠿ࡽ
1,618,999 ෇ࡲ࡛
1,619,000 ෇࠿ࡽ
1,619,999 ෇ࡲ࡛
1,620,000 ෇࠿ࡽ
1,621,999 ෇ࡲ࡛
1,622,000 ෇࠿ࡽ
1,623,999 ෇ࡲ࡛
1,624,000 ෇࠿ࡽ
1,627,999 ෇ࡲ࡛
1,628,000 ෇࠿ࡽ
1,803,999 ෇ࡲ࡛
1,804,000 ෇࠿ࡽ
3,603,999 ෇ࡲ࡛
3,604,000 ෇࠿ࡽ
6,599,999 ෇ࡲ࡛
6,600,000 ෇࠿ࡽ
9,999,999 ෇ࡲ࡛
ィ⟬ᘧ࡜ᡤᚓ㔠㢠
ᡤᚓ㔠㢠ࡣ㸮෇
ᖺ㛫⥲཰ධ㢠
ᡤᚓ㔠㢠
㸦
෇㸧㸫650,000 ෇㸻㸦
෇㸧
ᡤᚓ㔠㢠ࡣ 969,000 ෇
ᡤᚓ㔠㢠ࡣ 970,000 ෇
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
ᡤᚓ㔠㢠ࡣ 972,000 ෇
෇
ᡤᚓ㔠㢠ࡣ 974,000 ෇
ィ⟬⤖ᯝ䜢⏦㎸᭩䛾
➃ᩘᩚ⌮ᚋࡢ㢠
ᡤᚓ㔠㢠
ᖺ㛫ᡤᚓ㔠㢠ḍ䛻グ
㸦
෇㸧™0.6㸻㸦
෇㸧
ධ䛧䜎䛩䚹
➃ᩘᩚ⌮ᚋࡢ㢠
ᡤᚓ㔠㢠
㸦
෇㸧™0.7㸫180,000 ෇㸻㸦
ࠉ෇㸧
➃ᩘᩚ⌮ᚋࡢ㢠
ᡤᚓ㔠㢠
㸦
෇㸧™0.8㸫540,000 ෇㸻㸦
ࠉ෇㸧
ᖺ㛫⥲཰ධ㢠
ᡤᚓ㔠㢠
㸦
෇㸧™0.9㸫1,200,000 ෇㸻㸦
෇㸧
11
஦ᴗ➼ᡤᚓ䛾᪉
䠄⮬Ⴀᴗ䞉እ஺ဨ➼䠅
䐟䚷⌧ᅾ䛾௙஦䜢ጞ䜑䛯᪥䛜䚸ᖹᡂ 㻞㻡 ᖺ 㻝 ᭶ 㻝 ᪥௨๓䛾᪉
䠄㻝䠅☜ᐃ⏦࿌䜢䛧䛶䛔䜛᪉㻌
䚾➨୍⾲䚿
ᖹᡂ 㸰㸳ᖺศࡢ ᡤᚓ⛯ࡢ☜ᐃ⏦࿌᭩㹀
䚾➨஧⾲䚿
䕿஦ᴗᑓᚑ⪅䛻㛵䛩䜛஦㡯
54
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
䖃䛣䛾㔠㢠䛛䜙䐦䜢ᕪ䛧ᘬ䛔䛯
㔠㢠䛜ᡤᚓ㔠㢠䛸䛺䜚䜎䛩䚹
෇
䈜 ጔ䜔Ꮚ౪䜢஦ᴗᑓᚑ⪅䛸䛧䛶䛔
䜛ሙྜ䚸䛣䛾஦ᴗᑓᚑ⪅䛾ᡤᚓ
䛿䚸䛭䜜䛮䜜䛾ᑓᚑ⪅⤥୚㢠䜢
㻝㻜䡚㻝㻝 䝨䞊䝆䛾ୗẁ䛾ィ⟬ᘧ䛷
ᡤᚓ䛻᥮⟬䛧䛶⏦㎸᭩䛾ᖺ㛫ᡤ
ᚓ㔠㢠ḍ䛻グධ䛧䛶䛟䛰䛥䛔䚹
䠄㻞䠅☜ᐃ⏦࿌䜢䛧䛶䛔䛺䛔᪉
ᖹᡂ㻞㻡ᖺ㻝᭶䛛䜙㻞㻡ᖺ㻝㻞᭶䜎䛷䛾ᡤᚓ㔠㢠䛾ྜィ䛸䛺䜚䜎䛩䚹䠄㈨᱁ᑂᰝ᫬䛻䛿☜ᐃ⏦࿌䛜ᚲせ䛻䛺䜚䜎䛩䚹䠅㻌
䐠䚷⌧ᅾ䛾௙஦䜢ጞ䜑䛯᪥䛜䚸ᖹᡂ 㻞㻡 ᖺ 㻝 ᭶ 㻞 ᪥௨㝆䛾᪉
⌧ᅾ䛾௙஦䜢ጞ䜑䛯䛸䛝䛛䜙䛾᭶ู䛾 䕿 ḟ䛾䠄䠍䠅䠄䠎䠅䛛䜙䛒䛶䛿䜎䜛䜿䞊䝇䜢㑅䜃䚸ᡤᚓ䜢ィ⟬䛧䜎䛩䚹
཰ධ㔠㢠䚸ᚲせ⤒㈝䚸ᡤᚓ㔠㢠䜢グධ 䠄䠍䠅 ⌧ᅾ䛾௙஦䜢ጞ䜑䛯᪥䛜 㻞㻡 ᖺ 㻝 ᭶ 㻞 ᪥䡚 㻞㻡 ᖺ 㻤 ᭶ 㻝 ᪥䜎䛷
䛾᪉䠄 㻞㻡 ᖺ㻤᭶䛛䜙 㻞㻢ᖺ㻣᭶䜎䛷䛾ྜィ䛸䛺䜚䜎䛩䚹䠅
䛧䛶䛟䛰䛥䛔䚹
ാ䛔䛯᭶
ᖺ
཰ධ㔠㢠
ᚲせ⤒㈝
ᡤᚓ㔠㢠
᥎ᐃᡤᚓ㔠㢠
᭶
᭶
᭶
᭶
᭶
䠄䠎䠅 ⌧ᅾ䛾௙஦䜢ጞ䜑䛯᪥䛜 㻞 㻡 ᖺ 㻤 ᭶ 㻞 ᪥௨㝆䛾᪉
⌧ᅾ䛾௙஦䜢ጞ䜑䛯⩣᭶䛛䜙 㻞 㻢 ᖺ 㻣 ᭶䜎䛷䛾ᡤᚓ㔠
㢠䛾ྜィ䜢Ⴀᴗ䛧䛯᭶ᩘ䛷๭䜚䚸䛭䜜䜢㻝㻞 ಸ䛧䜎䛩䚹
ᡤᚓ㔠㢠ྜィ
᭶
᭶
᥎ᐃᡤᚓ㔠㢠
Ⴀᴗ䛧䛯᭶ᩘ
㽢12䠙
᭶
᭶
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
᭶
᭶
෇
᭶
ྜ ィ
12
ᖺ㔠䜢ཷ䛡䛶䛔䜛᪉
䈜ᖺ㔠䛾䛂ᡤᚓ㔠㢠䛃䛿䚸ཷ⤥䛧䛯㔠㢠䛷䛿䛒䜚䜎䛫䜣䚹
㑇᪘ᖺ㔠䚸㞀ᐖᖺ㔠௨እ䛾䛩䜉䛶䛾බⓗᖺ㔠䚸ᖺ㔠ᇶ㔠䛾཰ධ䜢ྜィ䛧䚸ୗ⾲䛾䛂䖂ᖺ㔠཰ධ䜢
ᡤᚓ㔠㢠䛻᥮⟬䛩䜛ィ⟬ᘧ䛃䛷ィ⟬䛧䛯⤖ᯝ䛜䛂ᡤᚓ㔠㢠䛃䛸䛺䜚䜎䛩䚹
䠍䚷ᖹᡂ㻞㻠ᖺ㻝㻞᭶௨๓䛛䜙ᖺ㔠䜢ཷ䛡䛶䛔䛶䚸䛩䜉䛶䛾ᖺ㔠䛾ཷ⤥㢠䛻ኚ᭦䛜䛺䛔᪉
䐟䚷䛂ᖹᡂ㻞㻡ᖺศ䚷බⓗᖺ㔠➼䛾※Ἠᚩ཰⚊䛃䛺䛹䛷ᨭᡶ㔠㢠ḍ䜢☜ㄆ䛧䛶䚸䛩䜉䛶䛾ᖺ㔠䛾ཷ⤥㢠䜢
ྜ⟬䛧䛶䛟䛰䛥䛔䚹
䛂※Ἠᚩ཰⚊䛃䛾ሙྜ
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
෇
䐠㻌ୗ⾲䛷ᡤᚓ㔠㢠䛻᥮⟬
䚷䚷䛧䛶䛟䛰䛥䛔䚹
䠎䚷ᖹᡂ㻞㻡ᖺ㻝᭶௨㝆䛻ᖺ㔠䜢ཷ䛡ጞ䜑䛯᪉䚸ᖺ㔠䛾ཷ⤥㢠䛜ኚ᭦䛻䛺䛳䛯᪉
䛂ᖺ㔠⿢ᐃ㏻▱᭩䞉ኚ᭦㏻▱᭩䛃䛺䛹䛾㔠㢠䜢ᖺ㢠䛸䛧䚸ୗ⾲䛷ᡤᚓ㔠㢠䛻᥮⟬䛧䛶䛟䛰䛥䛔䚹
䖂ᖺ㔠཰ධ䜢ᡤᚓ㔠㢠䛻᥮⟬䛩䜛ィ⟬ᘧ
ᮏே䛾ᖺ㱋
㻢㻡 ṓ௨ୖ㻌
᫛࿴ 㻞㻠 ᖺ 㻤 ᭶
㻝㻟 ᪥௨๓⏕䜎䜜㻌
ᖺ㔠ྜィ㔠㢠䛾⠊ᅖ
㻝㻘㻞㻜㻜㻘㻜㻜㻜 ෇䜎䛷
㻝㻘㻞㻜㻜㻘㻜㻜㻝 ෇䡚㻟㻘㻞㻥㻥㻘㻥㻥㻥 ෇㻌
㻟㻘㻟㻜㻜㻘㻜㻜㻜 ෇䡚㻠㻘㻜㻥㻥㻘㻥㻥㻥 ෇㻌
㻣㻜㻜㻘㻜㻜㻜 ෇䜎䛷
㻢㻡 ṓᮍ‶㻌
᫛࿴ 㻞㻠 ᖺ 㻤 ᭶
㻝㻠 ᪥௨㝆⏕䜎䜜㻌
㻣㻜㻜㻘㻜㻜㻝 ෇䡚㻝㻘㻞㻥㻥㻘㻥㻥㻥 ෇㻌
㻝㻘㻟㻜㻜㻘㻜㻜㻜 ෇䡚㻠㻘㻜㻥㻥㻘㻥㻥㻥 ෇㻌
ィ⟬ᘧ䛸ᡤᚓ㔠㢠
ᡤᚓ㔠㢠䛿 㻜 ෇㻌
ᖺ㔠㢠䛾ྜィ
䠄
ᖺ㔠㢠䛾ྜィ
䠄
ᡤᚓ㔠㢠䛿 㻜 ෇㻌
ᖺ㔠㢠䛾ྜィ
䠄
ᖺ㔠㢠䛾ྜィ
䠄
෇䠅
෇䠅
෇䠅
෇䠅
ᡤᚓ㔠㢠
䠉㻝㻘㻞㻜㻜㻘㻜㻜㻜 ෇䠙䠄
ᡤᚓ㔠㢠
㽢㻜㻚㻣㻡䠉㻟㻣㻡㻘㻜㻜㻜 ෇䠙䠄
ᡤᚓ㔠㢠
䠉㻣㻜㻜㻘㻜㻜㻜 ෇䠙䠄
ᡤᚓ㔠㢠
㽢㻜㻚㻣㻡䠉㻟㻣㻡㻘㻜㻜㻜 ෇䠙䠄
෇䠅
෇䠅㻌
෇䠅㻌
෇䠅㻌
䖂ᖺ㔠཰ධ䛜㻠㻘㻝㻜㻜㻘㻜㻜㻜෇௨ୖ䛾ሙྜ䛿䚸㒔ႠఫᏯເ㞟䝉䞁䝍䞊䜈䛚ၥ䛔ྜ䜟䛫䛟䛰䛥䛔䚹
ὀ䠅 බⓗᖺ㔠䛾䜋䛛䛻䚸཰ධ䠄౛䛘䜀⤥୚䜔ಶேᖺ㔠䠅䛜䛒䜛ሙྜ䛿䚸
䛭䜜䛮䜜䛾ᡤᚓ䜢ィ⟬䛧䚸ྜィ䛧䛯㔠㢠䜢⏦㎸᭩䛾ᖺ㛫ᡤᚓ㔠
㢠ḍ䛻グධ䛧䛶䛟䛰䛥䛔䚹
13
⏦㎸᭩䛾
ᖺ㛫ᡤᚓ㔠㢠ḍ
෇
ィ⟬⤖ᯝ䜢⏦㎸
᭩䛾䛣䛾ḍ䛻グ
ධ䛧䜎䛩䚹
≉ู᥍㝖䛻䛴䛔䛶
䚷ḟ䛾䛂᥍㝖䛾✀㢮䛃䛻䛒䛶䛿䜎䜛ሙྜ䛻䛿䚸䐟䛾ሙྜ䛿⏦㎸ୡᖏ䛾ྜィᡤᚓ㔠㢠䛛䜙䚸䐠䛾ሙྜ䛿
䛭䛾᪉䛾ᡤᚓ㔠㢠䛛䜙䚸䛭䜜䛮䜜䛾≉ู᥍㝖㔠㢠䜢ᕪ䛧ᘬ䛝䜎䛩䚹
䐟䚷⏦㎸ୡᖏ䛾ྜィᡤᚓ㔠㢠䛛䜙ᕪ䛧ᘬ䛟䜒䛾䠄⏦㎸⪅䞉ྠᒃぶ᪘䞉㐲㝸ᆅᢇ㣴⪅䛜ᑐ㇟䛷䛩䚹䠅
ঁ⪁ேᢇ㣴
᥍
㝖㻌
≉ู᥍㝖㻌
㔠 㢠㻌
㻝 ே䛻䛴䛝
㻝㻜 ୓෇
ং≉ᐃᢇ㣴
᥍
㝖㻌
㻝 ே䛻䛴䛝
㻞㻡 ୓෇
᥍㝖䛾✀㢮㻌
ঃ㞀 ᐖ ⪅ 㻌 㻝 ே䛻䛴䛝
㻞㻣 ୓෇
᥍
㝖㻌
঄≉
ู㻌
㞀 ᐖ ⪅㻌
᥍
㝖㻌
䠍ே䛻䛴䛝㻌
䠐䠌୓෇㻌
≉ ู ᥍ 㝖 䜢 ཷ 䛡 䜙 䜜 䜛 ᪉
ഛ ⪃
ᡤᚓ⛯ἲୖ䛾ᢇ㣴ぶ᪘䜎䛯䛿᥍㝖ᑐ㇟㓄അ⪅䛷㻣㻜ṓ௨ୖ䛾᪉
ᡤᚓ⛯ἲୖ䛾ᢇ㣴ぶ᪘䠄㓄അ⪅䛿ྵ䜏䜎䛫䜣䚹䠅䛷㻝㻢ṓ௨ୖ㻞㻟ṓᮍ‶䛾᪉
䠍 ឡ䛾ᡭᖒ➼䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷 㻟 ᗘ䞉㻠 ᗘ䛾᪉㻌
䠎 ⢭⚄㞀ᐖ⪅ಖ೺⚟♴ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷 㻞 ⣭䞉㻟 ⣭䛾᪉㻌
䠄㞀ᐖᖺ㔠➼䛾ཷ⤥䛻㝿䛧䚸㞀ᐖ䛾⛬ᗘ䛜ྠ⛬ᗘ䛸ุᐃ䛥䜜䛯᪉䜢ྵ䜐䚹䠅
䠏 ㌟య㞀ᐖ⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷 㻟 ⣭䡚㻢 ⣭䛾᪉
䠐 ᡓയ⑓⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷➨ 㻠 㡯⑕䡚➨ 㻞 ┠⑕䛾᪉㻌
䠑 㻢㻡 ṓ௨ୖ䛾᪉䛷䠍䡡䠏䛸ྠ䛨⛬ᗘ䛷䛒䜛䜒䛾䛸䛧䛶⚟♴஦ົᡤ㛗䛾ㄆᐃ䜢ཷ
䛡䛶䛔䜛᪉
䠍 ឡ䛾ᡭᖒ➼䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷䠍ᗘ䞉䠎ᗘ䛾᪉㻌
䠎 ⢭⚄㞀ᐖ⪅ಖ೺⚟♴ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷 㻝 ⣭䛾᪉㻌
䠄㞀ᐖᖺ㔠➼䛾ཷ⤥䛻㝿䛧䚸㞀ᐖ䛾⛬ᗘ䛜ྠ⛬ᗘ䛸ุᐃ䛥䜜䛯᪉䜢ྵ䜐䚹䠅
䠏 ㌟య㞀ᐖ⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷䠍⣭䞉䠎⣭䛾᪉
䠐 ᡓയ⑓⪅ᡭᖒ䛾஺௜䜢ཷ䛡䛶䛔䜛᪉䛷≉ู㡯⑕䡚➨ 㻟 㡯⑕䛾᪉㻌
䠑 ⢭⚄ୖ䛾㞀ᐖ䛻䜘䜚஦⌮䜢ᘚ㆑䛩䜛⬟ຊ䜢Ḟ䛟᪉㻌
䠒 ཎᏊ⇿ᙎ⿕⇿⪅䛾᪉䛷䚸ཌ⏕ປാ኱⮧䛾ㄆᐃ᭩䛾஺௜䜢ཷ䛡䛶䛔䜛᪉㻌
䠓 ᖖ䛻ᑵᗋ䜢せ䛧䚸」㞧䛺௓ㆤ䜢せ䛩䜛᪉㻌
䠔 㻢㻡 ṓ௨ୖ䛾᪉䛷䚸䠍䞉䠏䛸ྠ䛨⛬ᗘ䛷䛒䜛䜒䛾䛸䛧䛶⚟♴஦ົᡤ㛗䛾ㄆᐃ䜢ཷ
䛡䛶䛔䜛᪉
䐟䛾≉ู᥍㝖㔠㢠䛾ྜィ
঄䛾≉ู㞀
ᐖ⪅᥍㝖䜢ཷ
䛡 䜛 ᪉ 䛿 䚸ঃ
䛾㞀ᐖ⪅᥍
㝖䜢䛒䜟䛫䛶
ཷ䛡䜛䛣䛸䛿
䛷䛝䜎䛫䜣䚹
୓෇ 㻥 䝨䞊䝆䛾≉ู᥍㝖㔠㢠䐟䜈㻌
䐠䚷≉ู᥍㝖䜢ཷ䛡䜙䜜䜛᪉䛻ᡤᚓ䛜䛒䜛䛸䛝䚸䛭䛾᪉䛾ᡤᚓ㔠㢠䛛䜙ᕪ䛧ᘬ䛟䜒䛾
⏦㎸⪅䞉ྠᒃぶ᪘䛜ᑐ㇟䛷䛩䚹
䈜䛯䛰䛧䚸䛭䛾᪉䛾ᡤᚓ㔠㢠䛜ୗグ䛾≉ู᥍㝖㔠㢠䜘䜚䜒ᑡ䛺䛔ሙྜ䛿䚸䛭䛾ᡤᚓ㔠㢠䛾䜏ᕪ䛧ᘬ䛝䜎䛩䚹
᥍㝖䛾✀㢮㻌
≉ู᥍㝖㻌
㔠 㢠㻌
অᐻ፬᥍㝖
㻞㻣 ୓෇㻌
আᐻኵ᥍㝖
㻞㻣 ୓෇㻌
≉ ู ᥍ 㝖 䜢 ཷ 䛡 䜙 䜜 䜛 ᪉
⏦㎸⪅ᮏே䜎䛯䛿䚸ྠᒃぶ᪘䛷䚸ኵ䛸Ṛู䜒䛧䛟䛿㞳፧䛧䚸䛭䛾ᚋ፧ጻ䜢䛧䛶䛔
䛺䛔ዪᛶ䚸䜎䛯䛿ኵ䛾⏕Ṛ䛜᫂䜙䛛䛷䛺䛔ዪᛶ䛷䚸ḟ䛾䠍䞉䠎䛾䛔䛪䜜䛛䛻䛒䛶䛿
䜎䜛ዪᛶ
䠍 ᢇ㣴ぶ᪘䜎䛯䛿⏕ィ䜢୍䛻䛩䜛Ꮚ䠄ᖺ㛫ᡤᚓ㔠㢠 㻟㻤 ୓෇௨ୗ䛷䛒䜛䛣䛸䠅䜢
᭷䛩䜛ዪᛶ㻌
䠎 ᖺ㛫ᡤᚓ㔠㢠䛜 㻡㻜㻜 ୓෇௨ୗ䛾ዪᛶ䠄䠍䛾䛂ᢇ㣴ぶ᪘䞉Ꮚ䛃䛾䛔䛺䛔᪉䜒ᙜ䛶
䛿䜎䜚䜎䛩䛜䚸㞳፧䛧䛯ሙྜ䛿㝖䛝䜎䛩䚹䠅
⏦㎸⪅ᮏே䜎䛯䛿ྠᒃぶ᪘䛷䚸ጔ䛸Ṛู䜒䛧䛟䛿㞳፧䛧䚸䛭䛾ᚋ፧ጻ䜢䛧䛶䛔䛺
䛔⏨ᛶ䚸䜎䛯䛿ጔ䛾⏕Ṛ䛜᫂䜙䛛䛷䛺䛔⏨ᛶ䛷䚸ḟ䛻ᙜ䛶䛿䜎䜛⏨ᛶ㻌
⏕ィ䜢୍䛻䛩䜛Ꮚ䠄ᖺ㛫ᡤᚓ㔠㢠 㻟㻤 ୓෇௨ୗ䛷䛒䜛䛣䛸䠅䜢᭷䛧䚸䛛䛴ᖺ㛫ᡤᚓ
㔠㢠䛜 㻡㻜㻜 ୓෇௨ୗ䛾⏨ᛶ
䐠䛾≉ู᥍㝖㔠㢠䛾ྜィ
୓෇ 㻥 䝨䞊䝆䛾≉ู᥍㝖㔠㢠䐠䜈㻌
䈜⾲୰䛾㻝㻢ṓ௨ୖ㻞㻟ṓᮍ‶䛾᪉䛸䛿ᖹᡂ㻟ᖺ㻤᭶㻢᪥䡚ᖹᡂ㻝㻜ᖺ㻤᭶㻝㻟᪥⏕䜎䜜䛾᪉
䈜⾲୰䛾㻢㻡ṓ௨ୖ䛾᪉䛸䛿᫛࿴㻞㻠ᖺ㻤᭶㻝㻟᪥௨๓⏕䜎䜜䛾᪉
䈜⾲୰䛾㻣㻜ṓ௨ୖ䛾᪉䛸䛿᫛࿴㻝㻥ᖺ㻤᭶㻝㻟᪥௨๓⏕䜎䜜䛾᪉
14
ഛ⪃