ãã®èšäºãèªãããšã§åããã¡ãªãããšçµè«
çµè«ïŒå»çè±æ¯ã®ãç·é¡ãã¯å
¬åŒã®æœè¡æéã ããèŠããšã»ãŒç¢ºå®ã«äºæ³ããé«ããªããŸããç·é¡ãæ£ç¢ºã«ææ¡ããã«ã¯ãæœè¡è²»ïŒå蚺ã»å蚺ã»è¬ä»£ïŒéº»é
代ïŒåæ¯æïŒãã£ã³ã»ã«æïŒè¿œå ç
§å°ã®å¯èœæ§ïŒåå²ææ°æïŒããã°ïŒããèŠç©ããããšãå¿
é ã§ãããã®èšäºãèªãã°ãç·é¡ã®èšç®ãã³ãã¬ãŒããã¯ãªããã¯ããšã«ç·é¡ãå€ããäž»ãªãã€ã³ããå¥çŽåã«å¿
ãèãã¹ã質åãç¯çŽãã¯ããã¯ããã©ãã«æã®å¯ŸåŠæ³ãŸã§äžéãåãããŸãããããèªãã ããç¡æã«ãŠã³ã»ãªã³ã°ã§ãç·é¡èŠç©ãããããã£ãŠæ¯èŒããã ãã§ãããšã§æ
ãŠãããšã¯ã»ãšãã©ç¡ããªããŸããã
1. å»çè±æ¯ã®ç·é¡ãšã¯ïŒäœãå«ãŸããã®ãäžžããšè§£èª¬ â ãèŠèœãšããŒãããç®æšã§ã
ãŸããç·é¡ããšã¯æåã©ãããããªããå®éã«æ¯æãéé¡ãã¹ãŠãã®ããšãæœè¡ä»£ã ãã§ãªããå蚺ãè¬ã麻é
ã忝æããã£ã³ã»ã«æãå Žåã«ãã£ãŠã¯è¿œå ç
§å°ãæ²»çè¬ä»£ãªã©ãå«ãŸããŸããããã§ã¯é
ç®å¥ã«ãã©ããç·é¡ã«å
¥ããã»å
¥ããªããã®èŠåãæ¹ãäžå¯§ã«èª¬æããŸãã
1-1. ç·é¡ã«å¿
ãå«ããã¹ãé
ç®ïŒæœè¡è²»ïŒãã©ã³æéïŒ
- å
¬åŒãã©ã³æéïŒäŸïŒå
šèº«5åãVIO蟌ã¿ãé¡ããïŒãªãïŒ
- ååã«ãŠã³ã»ãªã³ã°ãææãç¡æãïŒç¡æã§ãã£ãŠã確èªïŒ
æœè¡è²»ã¯åœç¶ã§ããããã©ã³ã«ãã£ãŠãåæ°ããå«ãŸããéšäœïŒé¡ã»VIOã®æç¡ïŒããæå¹æéããéããŸããåããå
šèº«è±æ¯ããšãã衚èšã§ããé¡ãVIOãå
¥ã£ãŠãããã§æéã倧ããå€ãããŸããã«ãŠã³ã»ãªã³ã°æã«ããããå¥çŽåŸã«å€ãããªãæçµéé¡ãããŸã§ç¢ºèªããŸãããã
1-2. éåžžèŠèœãšããã¡ãªè¿œå è²»çšïŒå蚺æã»å蚺æã»åŠæ¹è¬ä»£
- å蚺æïŒç¡æã®ã¯ãªããã¯ãããã°æ°åååããšããããããŸãã
- å蚺æïŒåŠæ¹è¬ïŒæœè¡åŸã«ãã©ãã«ãåºãã°èšºå¯æãè¬ä»£ãçºçããããšããããŸããææèãã¢ãããŒã®æ¹ã¯ç¹ã«èŠãã§ãã¯ã§ãã
èŠèœãšããã¡ãªãã€ã³ãã¯ããã©ãã«ãèµ·ããå Žåã®è²»çšè² æ
ããå¥çŽæžã«ã©ãæžãããŠããããå¥çŽåã«ãèãã©ãã«æã®èšºå¯æã»è¬ä»£ã¯ç·é¡ã«å«ãŸãããããå¿
ã確èªããŠãã ããã
1-3. 麻é
代ïŒç¬æ°éº»é
ã»å±æéº»é
ïŒã®æ±ãæ¹ãšçžå Žã®ç®å®
- ç¬æ°éº»é
ãå±æéº»é
ã¯ææã®ããšãäžè¬çã§ãã麻é
ã®çš®é¡ã§éé¡ãå€ããïŒäŸïŒç¬æ°ã¯1åæ°ååïœã屿ã¯ç®æããšã«æ°çŸïœæ°ååïŒã
麻é
ã䜿ãå¯èœæ§ãããå Žåã1ååœããã®éº»é
è²»çšÃæ³å®åæ°ã§ç·é¡ã·ãã¥ã¬ãŒã·ã§ã³ããŠãã ãããçã¿ãå¿é
ã§éº»é
確å®ãªãã麻é
蟌ã¿ã®ãã©ã³ãããã¯ãªããã¯ãéžã¶ã®ãæã§ãã
1-4. 忝æã»äºçŽãã£ã³ã»ã«æã»ç
§å°æŒãã®è¿œå 察å¿è²»
- 忝æïŒèªå·±åŠçããŠããªãéšåã¯åæ¯æãçºçããå ŽåããããŸãïŒæ°ååãç®å®ïŒã
- ãã£ã³ã»ã«æïŒçŽåãã£ã³ã»ã«ãé
å»ã§è²»çšããããããšããããŸãã
- ç
§å°æŒãïŒç
§å°æŒãããã£ãå Žåã®åç
§å°ãç¡åãæåãã¯ã¯ãªããã¯ããšã«å·®ããããŸãã
ãããã¯ãç¥ããªãã£ããã§æžãŸãªãé
ç®ãã«ãŠã³ã»ãªã³ã°ã§å®éã®äºäŸãéå»ã®å¯Ÿå¿ãå
·äœçã«èãã®ãéèŠã§ãã
1-5. ãªãã·ã§ã³è²»çšïŒçŸèã¬ãŒã¶ãŒãä¿æ¹¿ã¯ãªãŒã ããã¹ãç
§å°ïŒ
- çŸèãªãã·ã§ã³ãããŒãªã³ã°ãããªãŒãã¡ã³ããªã©ã奿éã®å Žåãå€ãã§ãã
- ãã¹ãç
§å°ãç¡æãææãã確èªããŸããããææèã®äººã¯ãã¹ãç
§å°ãåžæããããšãå€ãã®ã§ããã®è²»çšã¯ç·é¡ã«å
¥ããŠãããšå®å¿ã§ãã
1-6. çšéãææ°æã玹ä»ç¹å
žãç·é¡ã«äžãã圱é¿
- è¡šç€ºäŸ¡æ Œãçšæè¡šç€ºãçšèŸŒè¡šç€ºãã§æçµè«æ±é¡ãå€ãããŸãã
- å岿¯æãã®ææ°æãå»çããŒã³ã®éå©ãç·é¡ã«äžä¹ããããŸãã
- å人玹ä»ãä¹ãæããã£ã³ããŒã³ã§å²åŒãåããããå Žåããããããç·é¡ãäžããèŠå ããããŸãããããã®å¢æžèŠå ãå¥çŽåã«å¿
ãæŽçããŸãããã
2. ç·é¡ã®æ£ããèšç®æ¹æ³ïŒèŠç©ãããã³ãã¬ãšå®äŸïŒ â è¿·ããªãããã®ãå
¬åŒãã³ãã¬ãŒãã
ããã§ã¯å®éã«äœ¿ãããã³ãã¬ãŒããæç€ºããŸããã«ãŠã³ã»ãªã³ã°ã§ããã䜿ã£ãŠèŠç©ãããåããæ¯èŒããŠãã ãããæ°åŒãšä»®æ³äŸã§æµããã€ãããŸãã
2-1. ç·é¡ãåºãããã®ãã§ãã¯ãªã¹ãïŒå¿
é é
ç®ïŒ
ãã§ãã¯ãªã¹ãïŒã«ãŠã³ã»ãªã³ã°æã«ã³ããŒããŠäœ¿ããïŒïŒ
- ãã©ã³åã»éšäœã»åæ°ã»æå¹æé
- ãã©ã³æéïŒçšèŸŒïŒ
- å蚺æã»å蚺æã®æç¡ãšéé¡
- 麻é
ã®çš®é¡ãš1ååœããè²»çšãæ³å®äœ¿çšåæ°
- 忝æã®åºæºïŒã©ã®çšåºŠèªå·±åŠçãå¿
èŠãïŒãšéé¡
- ãã£ã³ã»ã«ããªã·ãŒïŒäœæ¥åãŸã§ç¡æãïŒ
- ç
§å°æŒãã»åç
§å°ã®æ¡ä»¶ãšè²»çšè² æ
- ãªãã·ã§ã³ïŒçŸèãè¬ãããªãŒãã¡ã³ããªã©ïŒã®æé
- åå²ã®æç¡ã»éå©ã»é éã®æç¡
ãã®ãªã¹ããå°å·ããŠã«ãŠã³ã»ãªã³ã°ã«æã£ãŠãããšãååŸããåçãæ¯èŒãããããªããŸãã
2-2. èšç®ãã³ãã¬ïŒå
¬åŒæéïŒé ãã³ã¹ãïŒäºåè²»ïŒ10ïœ20%ç®å®ïŒ
ç·é¡ïŒç®å®ïŒ = å
¬åŒãã©ã³æéïŒçšèŸŒïŒ
+ å蚺ã»å蚺ã»è¬ä»£æ³å®
+ 麻é
代ïŒ1åÃåæ°ïŒ
+ 忝ã»ãã£ã³ã»ã«ã®æ³å®æ¯åº
+ ãªãã·ã§ã³è²»çš
+ åå²ææ°æïŒå»çããŒã³çïŒ
+ äºåè²»ïŒç·é¡ã®10ïœ20ïŒ
ãæ³å®ãèãã©ãã«ã远å ç
§å°ã«åããïŒ
äºåè²»ã¯äººã«ãã£ãŠå¹
ããããŸããã10%ãäžåããšãªã¹ã¯ãé«ããªããŸããææèãæ¯éãå€ãæ¹ã¯20%çšåºŠèŠãŠããã®ãå®å¿ã§ãã
2-3. å®äŸïŒãã³ãã¬ã§èšç®ããæµãïŒâ å
šèº«è±æ¯5åãã©ã³ã®ä»®æ³èšç®äŸïŒæ°åŒãšèª¬æïŒ
ä»®æ³äŸïŒâ»ãããŸã§äŸã§ããå®éã®æéã¯ã¯ãªããã¯ã§ç¢ºèªãïŒïŒ
- å
¬åŒãã©ã³æéïŒå
šèº«5åã»é¡VIOé€ãïŒïŒ 250,000åïŒä»®ïŒ
- å蚺æïŒ0åïŒç¡æïŒ
- 麻é
ïŒå¿
èŠãªããšæ³å®ïŒïŒ0å
- 忝æïŒããªã1åã§1,500åÃ1åïŒïŒ1,500å
- äºåè²»ïŒ10%ïŒïŒ25,150åïŒåèšã®10%åºæºïŒ
ç·é¡ç®å® = 250,000 + 0 + 0 + 1,500 + 25,150 = 276,650å
ãã®ããã«ãå
¬åŒäŸ¡æ ŒïŒèŠèœãšããã¡ãªé
ç®ïŒäºåè²»ãã®åç®ã§çŸå®çãªéé¡ãèŠããŠããŸãã
2-4. éšäœå¥ïŒVIOïŒé¡ïŒãã²ïŒã®ç·é¡èšç®ãã€ã³ã
- VIOïŒåæ°ãå¿
èŠãªå Žåãå€ãã麻é
䜿çšã®å¯èœæ§ãé«ãã麻é
代ãèŠç©ããããšã
- é¡ïŒèãã©ãã«ã®ãªã¹ã¯ãçžå¯Ÿçã«é«ããå蚺æã»è¬ä»£ãçºçããããã
- ãã²ïŒç·æ§ïŒïŒæ¯ãæ¿ãã¬ãŒã¶ãŒç
§å°ãæ·±ãå¿
èŠãªããã远å ç
§å°ã®å¯èœæ§ãé«ãã麻é
ïŒç¬æ°ïŒããªãã·ã§ã³ã®ã±ãŒã¹ãå€ãã
éšäœããšã«ãåæ°ããçã¿ã®çšåºŠãããã©ãã«çºççïŒïŒå蚺ãè¬ä»£ã®ç¢ºçïŒããæ³å®ããŠãåå¥ã«äºåè²»ãäžä¹ãããŠãã ããã
2-5. èŠç©ãã§ã¯ãªããã¯ã«å¿
ã確èªãã¹ã5ã€ã®è³ªå
1. ããã®èŠç©ãã«å蚺æã»å蚺æã»è¬ä»£ã»åæ¯æã»éº»é
代ã¯ãã¹ãŠå«ãŸããŠããŸããïŒã
2. ãåœæ¥åãæ®ãããã£ãå Žåã®åæ¯æã¯ãããã§ããïŒã
3. ãç
§å°æŒãã广äžè¶³æã®è¿œå ç
§å°ã¯ç¡æã§ããïŒã
4. ãéäžè§£çŽãè¿éããªã·ãŒã¯ã©ããªã£ãŠããŸããïŒã
5. ãè¡šç€ºäŸ¡æ Œã¯çšèŸŒã§ããïŒåå²ææ°æã®ã·ãã¥ã¬ãŒã·ã§ã³ãåºããŸããïŒã
ããããå£é ã§ç¢ºèªããå¯èœãªãæžé¢ã§åçãããã£ãŠãã ããã
3. äž»èŠã¯ãªããã¯å¥ãã§ãã¯ïŒç·é¡ã§æ¯èŒããéã®ãã€ã³ãïŒã¯ãªããã¯åããããŠçŸå®çã«è§£èª¬ïŒ
ããã§ã¯äž»èŠãªã¯ãªããã¯åãæãããããããç·é¡ã§æ¯èŒãããšãã®å·®ãåºããããã€ã³ããã解説ããŸããå
¬åŒæéã ãã§éžã¶ãšå€±æããçç±ãå
·äœçã«ç€ºããŸãã
> éèŠïŒããã§ã¯åã¯ãªããã¯ã®ãç·é¡ã«åœ±é¿ããäž»ãªãã€ã³ããã解説ããŸããå
¬åŒæéã®å
·äœçãªæ°åã¯å€åããŸãã®ã§ãå¥çŽåã«å¿
ãå
¬åŒãµã€ãã§ææ°ã®ããã©ã³åãšçšèŸŒäŸ¡æ Œãã確èªããŠãã ããã
3-1. æ¹åçŸå®¹ã¯ãªããã¯ïŒç·é¡ã§æ¯èŒããéã®æ³šæç¹ãšç¢ºèªäºé
- 匷ã¿ïŒå
šåœå±éã§äºçŽã®éžæè¢ãå€ãããã£ã³ããŒã³ã»å²åŒãé »ç¹ã«è¡ãç¹ã
- 泚æç¹ïŒãã£ã³ããŒã³ã¯ææéå®ã§ã察象æ¡ä»¶ïŒååã®ã¿ãéšäœæå®ãããªã©ïŒã现ããå ŽåããããŸãã忝ã«ãŒã«ãåœæ¥å¯Ÿå¿ãé¢ã«ãã£ãŠç°ãªãããšããããããéãäºå®ã®é¢ã«çŽæ¥ç¢ºèªããããšã
ãã§ãã¯é
ç®ïŒã«ãŠã³ã»ãªã³ã°ã§èãããšïŒïŒåæ¯æã®éé¡ããã£ã³ã»ã«ããªã·ãŒãç
§å°æŒãæã®å¯Ÿå¿ãåå²æã®ææ°ææ¡ä»¶ã
3-2. ãªãŒã¯ãªããã¯ïŒéº»é
ããã©ãã«æã®å¯Ÿå¿ã远å ç
§å°ã®æ±ãæ¹ã®ç¢ºèªãã€ã³ã
- 匷ã¿ïŒãã©ãã«å¯Ÿå¿ãèãã©ãã«æã®å»åž«å¯Ÿå¿ãéèŠããŠãããšãããç¹ïŒã¯ãªããã¯ã«ãã察å¿ã¯å·®ããïŒã
- 泚æç¹ïŒå»åž«å¯Ÿå¿ãæåãåãå
¬åŒæéã«å«ãŸããé
ç®ãšå«ãŸããªãé
ç®ã®ç·åŒãã確èªããŸããããç¹ã«å蚺æãè¬ä»£ã®æ±ããç
§å°æŒãæã®ç¡å察å¿ã®æ¡ä»¶ãæç¢ºã«èãããšãéèŠã§ãã
ãã§ãã¯é
ç®ïŒèãã©ãã«æã®è²»çšè² æ
ã麻é
ã®çš®é¡ãšæéãåç
§å°ã®æ¡ä»¶ã
3-3. ã¬ãžãŒãã¯ãªããã¯ïŒãã©ã³å
容ãšç·é¡ã®ãã©ã³ã¹ãèŠæ¥µãããã€ã³ã
- 匷ã¿ïŒå
šèº«è±æ¯ã®ãã©ã³ãåãããããæç€ºãããŠããããšãå€ãã
- 泚æç¹ïŒãªãã·ã§ã³ïŒé¡ã»VIOãªã©ïŒã奿éã®å Žåããããåããå
šèº«ãã§ãå«ãŸããéšäœã§æ¯èŒãããšç·é¡ã«å·®ãåºãŸãã
ãã§ãã¯é
ç®ïŒãã©ã³ã«å«ãŸããéšäœã®ç¢ºèªãåå²ææ°æããã£ã³ã»ã«ããªã·ãŒã
3-4. ãŽãªã©ã¯ãªããã¯ïŒç·æ§åãïŒïŒãã²è±æ¯ã®ç·é¡ãšéº»é
/远å ç
§å°ã®ãã§ãã¯é
ç®
- 匷ã¿ïŒç·æ§åãã®ãã²è±æ¯ãVIOãªã©ãç·æ§ã®æ¯è³ªã«åãããæœè¡ãå±éããŠããã麻é
ãªãã·ã§ã³ãããå Žåãå€ãã
- 泚æç¹ïŒãã²è±æ¯ã¯è¿œå ç
§å°ã«ãªãããšãå€ããåæ°ãéããããšã«ç·é¡ãå¢ããããã麻é
ã®è²»çšãšããã®é »åºŠãæ³å®ããŠç·é¡ã«å«ããŸãããã
ãã§ãã¯é
ç®ïŒéº»é
ã®æéäœç³»ã远å ç
§å°ã®å䟡ã广ãäžååãªå Žåã®å¯Ÿå¿ã
3-5. ãã¬ã€ã¢ã¯ãªããã¯ïŒèå¿çŸå®¹ã¯ãªããã¯ãªã©ã®ç¹åŸŽãšç·é¡æ¯èŒã§ã®äœ¿ãåãæ¹
- ãã¬ã€ã¢ïŒçã¿ã®å°ãªããææ°æ©åšå°å
¥ã売ãã«ããŠããé¢ãå€ããçã¿ãå¿é
ãªæ¹ã¯ç·é¡ã«éº»é
代ãä¹ããã«æžãå¯èœæ§ããïŒãããä¿éºå€ã®ãªãã·ã§ã³ãå€ãç¹ã¯ç¢ºèªïŒã
- èå¿çŸå®¹ã¯ãªããã¯ïŒçŸå®¹å€ç§ç³»ãšããŠå»åž«äž»å°ã®å¯Ÿå¿ãæåŸ
ã§ããèãã©ãã«ãã¢ãã¿ãŒã±ã¢ãéèŠãªæ¹ã«åããç·é¡ã«èšºå¯æãè¬ä»£ãã©ãå«ãŸããã確èªå¿
é ã
䜿ãåãïŒçã¿ãèãã©ãã«ãžã®äžå®ã匷ããªãå»åž«å¯Ÿå¿ãæåãã¯ãªããã¯ããæå®å€åªå
ãªãå
šåœå±éã®å€§æãã£ã³ããŒã³ãçãïŒã ãé ãã³ã¹ãã«æ³šæïŒã
3-6. ã¯ãªããã¯ã®å
¬åŒæéã ãã§æ¯èŒãããšå€±æããçç±
å
¬åŒæéã¯æ¯èŒã®åºçºç¹ã«éããŸãããå®éã«ã¯åæ¯æã麻é
ãå蚺ãè¬ä»£ãåå²ææ°æããã£ã³ã»ã«æã远å ç
§å°ã®å¯èœæ§ãç·é¡ã«åœ±é¿ããŸããèŠç©ãã®ãçšèŸŒè¡šç€ºããæå¹æéãã远å è²»çšã®äŸå€ããèªã¿ããªããªããšãåŸã§å·®é¡ãçºçããŸããå¿
ãæžé¢ã§ãç·é¡èŠç©ãããåºããŠããããé
ç®ããšã«ç
§åããŠãã ããã
4. å¥çŽåã«ç¢ºèªãã¹ããæžé¢ããšãå£é ãã§ã®è³ªåãªã¹ã â èŠç¹ãå
šéšãã§ãã¯
å¥çŽæžã¯çްããèšèã§ãªã¹ã¯ãé ããŠããããšãããã®ã§ã以äžã®é
ç®ãäžã€ãã€æœ°ããŠãããµã€ã³ããèãã¹ã質åãã³ãã¬ãçšæããŸããã
4-1. å¥çŽæžã«èšèŒãããã¹ãé
ç®ïŒç·é¡ã»åæ°ã»æå¹æéïŒ
å¥çŽæžã¯æäœã§ã以äžãæèšããŠããããŸãããïŒ
- ãã©ã³åã»éšäœã»åæ°ã»æå¹æéïŒäŸïŒ5åã2幎æå¹ïŒ
- è¡šç€ºäŸ¡æ ŒãçšèŸŒãçšæãã®æèš
- ç·é¡ïŒãã¹ãŠå«ããéé¡ïŒãŸãã¯ãå«ãŸããªãè²»çšã®äžèЧã
- éäžè§£çŽã»è¿éã®ã«ãŒã«ãšå
·äœçèšç®åŒ
å£é ã ãã§çµãããããå¿
ãæžé¢ã§ã®ç¢ºèªãæ±ããŠãã ããã
4-2. ãã£ã³ã»ã«ããªã·ãŒã»é
å»ã»åœæ¥ãã£ã³ã»ã«æã®è²»çšç¢ºèªé
ç®
- äœæ¥åãŸã§ç¡æãïŒåœæ¥ãã£ã³ã»ã«ã¯äœïŒ
ãïŒé
å»ã¯ã©ãæ±ããïŒ
- æã«äœåãŸã§å€æŽå¯èœãïŒç¡æãã£ã³ã»ã«ã®ããã«ãã£ã¯ïŒ
çŽåã®äºå®å€åãå€ãæ¹ã¯ç¹ã«ããã確èªãéãããããšå®éã®äœ¿ãåæã«çŽçµããŸãã
4-3. ç
§å°æŒãã»å¹æäžååæã®åç
§å°ã«ãŒã«ãšè²»çšè² æ
ã®æç¡
- ç
§å°æŒããæãããªç
§å°ãã¹ããã£ãå Žåãç¡ååç
§å°ãïŒ
- 广äžè¶³ã§åæ°ã远å ããå Žåã®å䟡ã¯ããããïŒ
å®éã®äœéšè«ã§ã¯ãç
§å°æŒãã®èªå®ãé£ããæå察å¿ã«ãªã£ããã±ãŒã¹ããããŸããåç
§å°æ¡ä»¶ãå
·äœçã«æžããŠããããŸãããã
4-4. è¿é察å¿ïŒã¯ãŒãªã³ã°ãªã以å€ïŒã®æ¡ä»¶ãå
·äœçã«èã質åäŸ
- ã¯ãŒãªã³ã°ãªãæéïŒé信販売ã§ã¯20æ¥ãªã©ïŒä»¥å€ã«äžéè§£çŽããå Žåã®è¿éèšç®ã¯ã©ããªããïŒ
- è¿éæã®ææ°æãè§£çŽææ°æã¯ãããïŒèšç®æ¹æ³ã¯ïŒ
å
·äœçãªäŸãåºããŠããã®ã±ãŒã¹ã ãšãããæ»ããŸããïŒããšèŠç©ããäŸã瀺ããŠããã£ãŠãã ããã
4-5. ä¿éºé©çšãå»çè²»æ§é€ã®å¯Ÿè±¡ã«ãªãã±ãŒã¹ãšå¿
èŠæžé¡
- çŸå®¹ç®çã®è±æ¯ã¯ååå»çè²»æ§é€ã®å¯Ÿè±¡å€ã§ãããè±æ¯ãæ²»çç®çïŒç
ç倿¯çïŒã®å Žåã¯äžéšå¯Ÿè±¡ãšãªãããšããããŸããèšºææžãåŠæ¹ã®æç¡ã§æ±ããå€ãããŸãã
çšéé¢ã§æ°ã«ãªãå Žåã¯çšå眲ãçšç士ã«ç¢ºèªããŠãã ãããã¯ãªããã¯ã§çºè¡ãããé åæžãæçްã¯å¿
ãä¿ç®¡ããŸãããã
5. è²»çšãå®ãæããã»ãåŸã«å¥çŽããå®è·µãã¯ãã㯠â è³¢ãéžãã§æãããªã
ãéãç¯çŽããæ¹æ³ã¯è²ã
ãããŸãããå®ãã ãã§éžã¶ãšåŸã§è¿œå è²»çšã§æããããšããè³¢ãç¯çŽè¡ã玹ä»ããŸãã
5-1. ãã£ã³ããŒã³ã»ä¹ãæãå²ã»åŠå²ã»ãã¢å²ã®æŽ»çšæ³ãšæ³šæç¹
- ãã£ã³ããŒã³ã¯äžèŠå®ãèŠããŸãããç¹å®éšäœã®ã¿ããååã®ã¿ããªã©æ¡ä»¶ãããããšãå€ãã®ã§ãç·é¡ã§æ¯èŒããããšã
- ä¹ãæãå²ãåŠå²ã¯é©çšæ¡ä»¶ïŒéå»ã®å¥çŽèšŒæãªã©ïŒãããã®ã§ãå¿
èŠæžé¡ãäºåã«æºåããŠããã
泚æç¹ïŒãã£ã³ããŒã³é©çšã§ã忝æã¯å¥ããªã©ã®ã±ãŒã¹ãããã®ã§ãå²åŒåŸã®ç·é¡ã確èªããŠãã ããã
5-2. 忝ã¯ã»ã«ãã§æžãŸããã¹ãïŒåæ¯æãç¯çŽããã³ã
- åºæ¬ã¯èªå·±åŠçãæšå¥šãããŸããèªå·±åŠçãè¡ãããšã§åæ¯æãããããç¯çŽå¯èœã
- ãã ãããªããèäžã¯èªåã§åãã®ãé£ããããšãå€ãããã®å Žåã¯åæ¯æãæ³å®ããäºç®ãçµãã§ãããŸãããã
ã³ãïŒæœè¡åã«ã¯ãªããã¯ã®æšå¥šããã·ã§ãŒãã³ã°æ¹æ³ïŒåãéšäœã»ã¿ã€ãã³ã°ïŒãå®ããšåæ¯æçºçãé²ããŸãã
5-3. å岿ãã»å»çããŒã³ã®ã¡ãªãããšç·å©æ¯ã®èãæ¹
- åå²ã¯æã
ã®æ¯æãè² æ
ãäžããäžæ¹ã§ç·å©æ¯ãçºçããŸãã婿¯çã¯éèæ©é¢ãã¯ãªããã¯ææºããŒã³ã§å€ãããããç·æ¯æé¡ã·ãã¥ã¬ãŒã·ã§ã³ãå¿
ãåºããŠããããŸãããã
- ãåå²ã¯æã
âåããšå®£äŒãããŠããŠããç·é¡ã§ãããã«ãªããã確èªããããšãéèŠã§ããææ°æãé éãå
¥ããå Žåã®ç·å©æ¯ãæ¯èŒããŠãã ããã
5-4. éšäœå¥ã«å®ãæããæŠç¥ïŒå
šèº«ã¯ã¯ãªããã¯ãéšåã¯å¥ãã©ã³ïŒ
- å
šèº«ãäžæ¬ã§å¥çŽããããå¿
èŠãªéšäœã ããå¥ã
ã«å¥çŽãããã¯ã³ã¹ããšéé¢åæ°ã®ãã©ã³ã¹ã§æ±ºããŸãã
- äŸïŒVIOãé¡ã¯åæ°ãå€ãå¿
èŠã«ãªããã¡ãªã®ã§ãå¥ã«éšåãã©ã³ãå¥çŽããæ¹ãçµæçã«å®ããªãã±ãŒã¹ããããŸããéã«å
šèº«ã»ãããå²å®ãªå Žåããããããã±ãŒã¹ãã€ã±ãŒã¹ã§ã·ãã¥ã¬ãŒã·ã§ã³ããŠæ¯èŒããŸãããã
5-5. ãã©ãã«ãé¿ããŠè¿œå è²»çšãé²ãäºçŽã»ã¢ãã¿ãŒã±ã¢ã®ã³ã
- äºçŽã¯äœè£ãæã£ãŠåããçŽåãã£ã³ã»ã«ãããªã工倫ããã¹ããã®ãªãã€ã³ããŒèšå®ãã¹ã±ãžã¥ãŒã«ã®é£æºãããããã
- æ¥çŒããè¬ã®æçšãªã©æœè¡äžå¯èŠå ãææ¡ããŠäºåã«å¯ŸåŠããããšã§ãåœæ¥ã®æœè¡äžå¯ã«ãããã£ã³ã»ã«æãæ¯æ¿åæ°ã«ãã远å è²»çšãé²ããŸãã
6. æ¯æãæ¹æ³ã»åå²ã»å»çããŒã³ã®å
·äœäŸãšæ³šæç¹ â æ¯æãã§æããªãããã«
æ¯æãæ¹æ³ã¯ç·é¡ã«çŽçµããŸããããã§ä»£è¡šçãªæ¯æãæ¹åŒãšæ³šæç¹ã解説ããŸãã
6-1. ã¯ã¬ãžããäžæ¬ã»åå²ãå»çããŒã³ããããããçŸéã®éã
- ã¯ã¬ãžããäžæ¬ïŒãã€ã³ãéå
ãããå Žåãããã婿¯ãªãã ã倧ããªæ¯åºã
- ã¯ã¬ãžããåå²ïŒã«ãŒãäŒç€Ÿã®ãªãã»åå²ææ°æãçºçããå Žåãããç·é¡ã確èªã
- å»çããŒã³ïŒã¯ãªããã¯ææºã®åå²ã§å¯©æ»ãããéå©ãšç·è¿æžé¡ãå¿
ããã§ãã¯ã
- çŸéïŒéå©ãªãã亀æžäœå°ãããå Žåããããé«é¡æ¯æãã®è² æ
ã¯å€§ããã
æ¯æãæ¹æ³ã«ãã£ãŠã¯ãã£ã³ããŒã³é©çšæ¡ä»¶ãç°ãªãïŒã¯ã¬ã«ã®ã¿å²åŒçïŒãããé©çšæ¡ä»¶ã確èªããŠãã ããã
6-2. å»çããŒã³ã®å¯©æ»ãšéå©ã®ææ¡ãã€ã³ã
- å»çããŒã³ã¯å¯©æ»ãããã幎霢ãåå
¥ãä»ã®åå
¥ç¶æ³ã§å¯åŠãåããããéå©ã¯å¹Žçæ°ïŒ
ïœ10ïŒ
å°ã®ã±ãŒã¹ãããã®ã§ãç·è¿æžé¡ã確èªããããšã
- ããŒã³ã䜿ããªããç·é¡ïŒå©æ¯èŸŒã¿ïŒãã§æ¯èŒããŠãæå
è³éãšã®ãã¬ãŒããªããå·éã«å€æããŸãããã
6-3. å岿ãã§ãç·é¡ããã©ãå€ãããã®äŸïŒã·ãã¥ã¬ãŒã·ã§ã³æé ïŒ
ã·ãã¥ã¬ãŒã·ã§ã³æé ïŒ
1. å
¬åŒãã©ã³äŸ¡æ ŒãçšèŸŒã§ç¢ºèªããã
2. å岿¡ä»¶ïŒåæ°ã»éå©ïŒã確èªããã
3. ç·è¿æžé¡ = å
é + å
éÃéå©ïŒïŒç·å©æ¯ïŒ ã§èšç®ã
4. æã
ã®æ¯æé¡ãšç·åèšãæ¯èŒããŠãçŸéäžæ¬ãšã®å·®é¡ãèŠæ¯ã¹ãã
å¿
ããç·è¿æžé¡ããèŠãŠå€æããŠãã ããã
6-4. é éã»ææ°æã»é
å»¶æã®ããã«ãã£ç¢ºèªé
ç®
- é éãå¿
èŠããäºåææ°æããããããæ¯æãé
å»¶æã®ããã«ãã£ã¯ã©ããªããã確èªãé
å»¶ã¯ä¿¡çšæ
å ±ã«ã圱é¿ããå¯èœæ§ãããã®ã§ãè¿æžèšç»ã¯äœè£ãæã£ãŠç«ãŠãŸãããã
6-5. æ¯æãæ¹åŒã«ãããã£ã³ããŒã³é©çšã®å¯åŠïŒäŸïŒã¯ã¬ã«æãã®ã¿å²åŒãªã©ïŒ
- äžéšã®ãã£ã³ããŒã³ã¯ãçŸéæãäžå¯ããã¯ã¬ãžããã®ã¿ããå»çããŒã³äžå¯ããªã©æ¡ä»¶ãããã®ã§ãå²åŒãåããæ¡ä»¶ãšç·åçãªæ¯æãè² æ
ãæ¯èŒããŠãã ããã
7. ãã©ãã«ã±ãŒã¹å¥ïŒè¿œå è²»çšãçºçãããšãã®å¯ŸåŠæ³ â æ
ãŠãã«åããããã«
ãã©ãã«ãèµ·ãããšããå·éã«å¯Ÿå¿ããã°ç¡é§ãªåºè²»ãæžãããŸããäºåã«åãã¹ãã¹ããããšå¯ŸåŠãããŒã瀺ããŸãã
7-1. æœè¡åŸã®èãã©ãã«ã§èšºå¯ã»è¬ãå¿
èŠã«ãªã£ãå Žåã®ç¢ºèªãã€ã³ã
- ãŸãã¯éããã«ã¯ãªããã¯ãžé£çµ¡ããå蚺æç¶ããåãã蚺å¯ã®æç¡ãšè²»çšè² æ
ïŒç¡æãææãïŒã確èªã
- å¿
èŠãªãåçèšé²ãæ®ãïŒçºçæ¥æãçç¶ã®åçïŒãåŸããè«æ±ãè«ç¹ã«ãªã£ãå Žåã«èšŒæ ã«ãªããŸãã
察å¿ã®æ©ãã§æ²»çè²»çšãé節åãé²ããå Žåãå€ãã®ã§ãèªå·±å€æã§æŸçœ®ããªãããšã倧åã§ãã
7-2. ç
§å°æŒãã»å¹æäžè¶³ã§åç
§å°ãæ±ããæ¹æ³ãšè²»çšã®äº€æžè¡
- äºå®é¢ä¿ïŒè©²åœç®æã®åçãæœè¡ãã°ãæ
åœè
åïŒãèšé²ã
- ãã«ãŠã³ã»ãªã³ã°æã«ç¢ºèªããåç
§å°æ¹éããæžé¢ã«ããããã§ãã¯ãæžé¢ãããå Žåã¯ãã®å
容ã«åºã¥ããŠç¡åãæåã亀æžã§ããŸãã
- 亀æžã®ãã€ã³ãã¯å·éã«äºå®ãçªãåãããããšãå¿
èŠãªãæ¶è²»è
çžè«çªå£ã«çžè«ããæããããŸãã
7-3. äºçŽãã©ãã«ïŒé
å»ã»ãã£ã³ã»ã«ïŒã§è«æ±ãããå Žåã®å¯Ÿå¿ãããŒ
- è«æ±ã®æ ¹æ ïŒèŠçŽã®è©²åœç®æïŒã瀺ããŠããããçŽåŸãããªãå Žåã¯ãã®å Žã§è§£çŽãè¿éãæ±ããã®ã§ã¯ãªãããŸãã¯ææžã§ã®åçãèŠæ±ããŸãããã誀解ãæç¶ããã¹ã§ããããšããããŸãã
- 客芳çã«èšŒæ ïŒã¡ãŒã«ãLINEãäºçŽå±¥æŽïŒãæ®ããŠãããšå¯Ÿå¿ãã¹ã ãŒãºã§ãã
7-4. è¿éã»äžéè§£çŽãç³ãåºãéã®å¿
èŠæžé¡ãšæ³šæç¹
- å¿
èŠæžé¡ïŒå¥çŽæžãé åæžãéé¢å±¥æŽã身åèšŒææžãè¿éèšç®ã®å
èš³ïŒåæ°æ¶ååã®èšç®æ¹æ³ïŒãæç¢ºã«ããŠãããããšã
- 泚æç¹ïŒè¿éã«ã¯äºåææ°æããããã±ãŒã¹ããããŸããã¯ãŒãªã³ã°ãªãã®é©çšç¯å²å€ïŒåºèã§ã®å¥çŽçïŒã§ã¯ãå¥çŽæ¡é
ã«åŸã£ãèšç®ã«ãªããããå¥çŽåã«ç¢ºèªããŸãããã
7-5. æ¶è²»è
çžè«çªå£ãå»çãã©ãã«ã®çžè«å
ïŒåœæ°ç掻ã»ã³ã¿ãŒçïŒã®äœ¿ãæ¹
- èªåã§è§£æ±ºã§ããªãå Žåãåœæ°ç掻ã»ã³ã¿ãŒãéœéåºçã®æ¶è²»ç掻ã»ã³ã¿ãŒãå»çæ©é¢ã®çžè«çªå£ãå©çšã§ããŸããèšé²ãšèšŒæ ãæããŠçžè«ãããšã¹ã ãŒãºã§ããçžè«å
ã¯å°åã«ãã£ãŠç°ãªããããäºåã«çªå£ã®é£çµ¡å
ã確èªããŠãããŸãããã
8. ãããã質åïŒQ&AïŒ â ãå»çè±æ¯ ç·é¡ãã«é¢ããQ&Aé
å®éã«ã«ãŠã³ã»ãªã³ã°ã§ããåºã質åãšãã®çããç°¡æœã«ãŸãšããŸããããã ãèªãã°ã ãããå®å¿ã
8-1. QïŒç·é¡ã«ããã¹ãç
§å°ãã¯å
¥ããŸããïŒâ AïŒç¢ºèªãã€ã³ããšæ³šæäŸ
AïŒã¯ãªããã¯ã«ãã£ãŠå¯Ÿå¿ãåãããŸããç¡æã§è¡ãé¢ãããã°ææã®å Žåãããããããã¹ãç
§å°ã®æç¡ãšéé¡ïŒããããã°ïŒãå¥çŽåã«å¿
ã確èªããŠãã ãããææèã®æ¹ã¯ãã¹ãç
§å°ãäŸé Œãããã®è²»çšãå«ããèŠç©ããåºããŠããããŸãããã
8-2. QïŒéº»é
ã䜿ã£ããç·é¡ã¯ã©ã®ãããäžããïŒâ AïŒç®å®ãšç¯çŽæ¡
AïŒéº»é
ã¯1åãããæ°çŸåïœæ°ååãç¬æ°éº»é
ãå±æéº»é
ã®çš®é¡ã§å·®ããããŸããä»®ã«1å1,500åã§5å䜿ãã°7,500åäžä¹ãã«ãªããŸãã麻é
ãå€çšãããªãã麻é
蟌ã¿ãã©ã³ãããçã¿ã®å°ãªãæ©åšãå°å
¥ããŠããé¢ããæ€èšããã®ãç¯çŽã«ãªããŸãã
8-3. QïŒéäžè§£çŽããå Žåã®è¿éã¯ã©ããªãïŒâ AïŒäžè¬çã«ãŒã«ãšå®äŸ
AïŒå€ãã®ã¯ãªããã¯ã¯ãæªæ¶ååã¯è¿éãããããäºåææ°æãå·®ãåŒãã«ãŒã«ããã£ãããè¿éã®èšç®æ¹æ³ãç¬èªã ã£ããããŸããå¥çŽæžã®è¿éèšç®åŒãå¿
ã確èªããæžé¢ã§ã®èŠç©ããååŸããŸãããã
8-4. QïŒå
šèº«è±æ¯ãšéšäœå¥ã§ç·é¡ã¯ã©ãå€ããïŒâ AïŒåæ°ãšå䟡ã®é¢ä¿ã解説
AïŒå
šèº«ã»ããã¯å䟡ãå²å®ã«ãªãåŸåããããŸãããé¡ãVIOãªã©åæ°ãå€ãå¿
èŠãªéšäœã¯å¥ã§å¥çŽããæ¹ãå®ããªãã±ãŒã¹ããéé¢åæ°ãå¹çãå®éã®è±æ¯å¹æã®æ³å®ãèžãŸããŠæ¯èŒããŸãããã
8-5. QïŒç·æ§ã®ãã²è±æ¯ã¯ç·é¡ãé«ãïŒâ AïŒçç±ãšç¯çŽæ¹æ³
AïŒæ¯ãæ¿ãåæ°ããããããç·é¡ã¯é«ããªããã¡ã§ããç¯çŽæ¹æ³ãšããŠã¯ãåæ°ä¿èšŒã®ããã³ãŒã¹ãã麻é
蟌ã¿ã®ã³ãŒã¹ããå²åŒãã£ã³ããŒã³ãå©çšããè€æ°éšäœã»ããããªã©ãæ€èšããŠãã ããã
9. äœéšè«ïŒå人çèŠè§£ïŒâ å®éã«å¥çŽããŠããã£ãç·é¡ã®èœãšã穎
ããã¯ç§ã®å人çãªäœéšã§ãïŒäœéšææãå¥çŽå
容ã¯å人ã®ã±ãŒã¹ã§ããããã¹ãŠã®äººã«åœãŠã¯ãŸãããã§ã¯ãããŸããïŒã
9-1. ç§ãéžãã ã®ã¯ãªãŒã¯ãªããã¯âéžãã çç±ãšç·é¡ã®å
èš³å
¬éïŒå®äœéšããŒã¹ïŒ
ç§ã¯æ°å¹Žåã«ãªãŒã¯ãªããã¯ã§é¡ãé€ãå
šèº«è±æ¯ã®5åã³ãŒã¹ãå¥çŽããŸãããéžãã çç±ã¯ãå»åž«ã®å¯Ÿå¿ãæåãããèãã©ãã«æã®ä¿¡é Œæãããã£ãããšã§ããå¥çŽæã«åãåã£ãèŠç©ãã¯å
¬åŒæéã«å ãã麻é
ãå¿
èŠã«ãªã£ãå Žåã®éé¡ã忝ã®åºæºããã£ã³ã»ã«ããªã·ãŒãæèšãããŠããŠå®å¿æããããŸãããçµæçã«å°ããªãã©ãã«ã§1床å蚺ãšè¬åŠæ¹ããããŸãããããã®æã®å¯Ÿå¿ã§å®å¿æãåŸãããã®ã§ãç·é¡ã¯ããé«ãã§ãæºè¶³ããŠããŸãïŒå人ã®äŸ¡å€å€æã§ãïŒã
9-2. å¥çŽæã«èŠèœãšããã忝æãã§è¿œå æ¯æããã話ïŒå€±æè«ãšå¯ŸçïŒ
ããåã§èäžã«åãæ®ãããããåœæ¥åæ¯æãè«æ±ãããŸãããèªå·±åŠçãé£ããéšäœã¯äºåã«åæ¯æã確èªããŠããã°ããã£ããšåçã察çãšããŠã以åŸã¯ã忝æãçºçããå
·äœçã±ãŒã¹ããå¥çŽæžã«æžããŠããããèªå·±åŠçã®ã³ããæããŠããããŸããã
9-3. ãã£ã³ããŒã³ã§åŸããå®äŸãšãéã«éšãããããå®äŸïŒæ³šæç¹ïŒ
ãã£ã³ããŒã³ã§20%åŒãã«ãªã£ãããšããããçµæçã«ç·é¡ãããªãäžãã£ãŠåŸãããŸãããäžæ¹ã§ãååéå®ãã®è¡šçŸã§äžéšéšäœããå²åŒå¯Ÿè±¡ã§ãªãã£ãã±ãŒã¹ããããå¥çŽåã«ç·é¡ã§æ¯èŒããªããšèŠããã®å®ãã«éšãããããšããããšåŠã³ãŸããã
9-4. å岿ãã§ç·å©æ¯ãæã£ããåŸæããªãã£ãçç±ïŒæ£çŽã¬ãã¥ãŒïŒ
å»çããŒã³ã§æã
ã®è² æ
ã軜ãããããçæŽ»ã«æ¯éãåºããã¹ãã¬ã¹ãªãéããã®ã倧ããã£ãã§ããç·å©æ¯ã¯çºçããŸãããã粟ç¥çãªå©ç¹ïŒéãããããå®éã§ããããšïŒãåªå
ããŸãããçµæžçãªäœè£ãããã°äžæ¬ãæšå¥šããŸãããåå²ã§ãçŽåŸã§ãããªãåççãªéžæã§ãã
9-5. çè
ããã®ãå¥çŽåã«å¿
ããã£ãŠã»ãã5ã€ã®ãã§ãã¯ã
1. æžé¢ã§ãç·é¡èŠç©ããããããïŒå
èš³ä»ãïŒ
2. 忝ã»éº»é
ã»ãã£ã³ã»ã«ã»åç
§å°ã®å
·äœçéé¡ã確èªãã
3. è¡šç€ºäŸ¡æ ŒãçšèŸŒãçšæãã確èªãã
4. å岿ã®ç·è¿æžé¡ãåºããŠãããïŒäŸïŒåæ°ããšã®ç·é¡ïŒ
5. ã«ãŠã³ã»ãªã³ã°ã§åãåã£ãåçã¯ã¹ã¯ãªãŒã³ã·ã§ãããã¡ã¢ã§ä¿åãã
10. è¡åå°ç·ïŒæåŸã«èªè
ã«ããŠã»ããããšïŒ â ä»ããã§ãã3ã¹ããã
è¿·ã£ãŠãããªããŸãããããã£ãŠãã ãããç°¡åã§å¹æçã§ãã
10-1. ä»ããããã¹ã3ã€ã®ã¹ãããïŒèŠç©ããååŸã»è³ªåã»æ¯èŒïŒ
1. ç¡æã«ãŠã³ã»ãªã³ã°ã2ïœ3é¢äºçŽããŠãç·é¡èŠç©ãããååŸããã
2. æ¬èšäºã®ãã§ãã¯ãªã¹ããæåããŠã忝ã»éº»é
ã»ãã£ã³ã»ã«ã»åç
§å°ã«ã€ããŠæžé¢ã§åçããããã
3. ç·é¡ïŒäºå費蟌ã¿ïŒã§æ¯èŒããŠæãçŽåŸã§ããã¯ãªããã¯ãéžã¶ã
10-2. ç¡æã«ãŠã³ã»ãªã³ã°ã§å¿
ãèãã¹ã5ã€ã®è³ªåãã³ãã¬ïŒã³ããŒããŠäœ¿ããïŒ
- ããã®èŠç©ãã«å蚺æã»å蚺æã»è¬ä»£ã»åæ¯æã»éº»é
代ã¯ãã¹ãŠå«ãŸããŸããïŒã
- ãåœæ¥åãæ®ãããã£ãå Žåã忝æã¯ãããããããŸããïŒã
- ãç
§å°æŒãã广äžè¶³ã®å Žåãåç
§å°ã¯ç¡åã§ããïŒæ¡ä»¶ãæããŠãã ããã
- ãéäžè§£çŽããå Žåã®è¿éèšç®ã¯ã©ããªããŸããïŒäºåææ°æã¯ïŒã
- ãå岿ã®ç·è¿æžé¡ïŒäŸïŒæã
âåÃâåïŒã¯ãããã«ãªããŸããïŒã
ããããã®ãŸãŸæã£ãŠè¡ã£ãŠèãã°ãæ¯èŒãæ Œæ®µã«ç°¡åã«ãªããŸãã
10-3. äž»èŠã¯ãªããã¯ãžã®åãåãããªã³ã¯äŸïŒå
¬åŒãµã€ãã確èªããŠãã ããïŒ
ïŒããã§ã¯å
¬åŒãµã€ãã§ææ°æ
å ±ã確èªããããä¿ããŸããåãåããã¯å
¬åŒããŒãžã®ãç¡æã«ãŠã³ã»ãªã³ã°ãããè¡ã£ãŠãã ãããïŒ
10-4. ãŸãšãïŒããäžåºŠãç·é¡ã®åºãæ¹ãšæéèŠãã€ã³ããç°¡æœã«ïŒ
ç·é¡ã¯ãå
¬åŒãã©ã³æéãïŒãå蚺ã»å蚺ã»è¬ãïŒã麻é
ãïŒã忝æãïŒããã£ã³ã»ã«ã»è¿œå ç
§å°ãïŒãåå²ææ°æãïŒãäºåè²»ïŒ10ïœ20%ïŒãã§èŠç©ããã®ãåºæ¬ãå¥çŽåã«å¿
ãæžé¢ã§ç·é¡èŠç©ããååŸããæ¯èŒããç¿æ
£ãã€ããŠãã ãããå®ãã ãã§ã¯ãªãããã©ãã«æã®å¯Ÿå¿ãéãããããç·è²»çšã«åœ±é¿ããŸãã
10-5. æåŸã«ïŒè¿·ã£ããç¡æã«ãŠã³ã»ãªã³ã°ã§ãç·é¡èŠç©ãããåãããšãåŒ·ãæšå¥š
è¿·ãããããªãç¡æã«ãŠã³ã»ãªã³ã°ã§è€æ°é¢ãããç·é¡èŠç©ãããåã£ãŠæ¯èŒããã®ãæã確å®ã§ãã衚é¢äžã®å€æ®µã§ã¯ãªããããªããå®éã«æ¯æãç·é¡ãã§æ¯èŒããŠãã ãããããããã°åŸæã®ç¢ºçã¯ãã£ãšäžãããŸããã
ã¡ã³ãºã¯ãªã¢ è±æ¯ vs ããŒã ã¯ãªã¢ïŒå®¶åºçšè±æ¯åšïŒã©ã£ã¡ãæ£è§£ïŒæéã»å¹æã»çã¿ãåŸ¹åºæ¯èŒãäœéšè«ã€ãã
ãã®èšäºã®ãŸãšã
- å»çè±æ¯ã®ç·é¡ã¯ãèŠãç®ã®ãã©ã³æéããã倧ãããªãããšãå€ãã§ãã
- ã«ãŠã³ã»ãªã³ã°ã§ãç·é¡ã®å
èš³ããå¿
ãæžé¢ã§ç¢ºèªããŸãããã
- 忝æã»éº»é
ã»å蚺ã»ãã£ã³ã»ã«ã»è¿œå ç
§å°ã»åå²ææ°æãèŠç©ãããšèŠéãããªããªããŸãã
- ç¯çŽã¯ãã£ã³ããŒã³æŽ»çšã忝ã®èªå·±åŠçãæ¯æãæ¹æ³ã®æ€èšã§å¯èœããã ããå®ãã ããã§éžã¶ã®ã¯å±éºã§ãã
- ãŸãã¯è€æ°é¢ã®ç¡æã«ãŠã³ã»ãªã³ã°ã§ãç·é¡èŠç©ãããååŸããŠæ¯èŒããããšã
åºå
žã»åè
ã»åã¯ãªããã¯å
¬åŒãµã€ãïŒæ¹åçŸå®¹ã¯ãªããã¯ããªãŒã¯ãªããã¯ãã¬ãžãŒãã¯ãªããã¯ããŽãªã©ã¯ãªããã¯ããã¬ã€ã¢ã¯ãªããã¯ãèå¿çŸå®¹ã¯ãªããã¯ïŒ â ãã©ã³åã»è¡šç€ºäŸ¡æ Œã»ãã£ã³ããŒã³ã»åçš®èŠçŽã®ç¢ºèªã«å©çšããŠãã ããïŒææ°æ
å ±ã¯å¿
ãå
¬åŒããŒãžã§ç¢ºèªããŠãã ããïŒã
ã»åœæ°ç掻ã»ã³ã¿ãŒããã³éœéåºçæ¶è²»ç掻ã»ã³ã¿ãŒã®å»çãã©ãã«ã«é¢ããæ¡å
â å»çãã©ãã«ãæ¶è²»è
çžè«ã®çªå£å©çšã®éã®åèã«ããŠãã ããã