ά‫ޓ⽷ޓ‬᡽‫ޟ‬㧝㧙㧝‫ޓ‬ᶖ⾌෼ᡰ⸘▚ᦠ㑐ଥᲧ₸㧔ᴺੱో૕ߩ߽ߩ㧕(⴫46-)‫ޠ‬⋭⇛‫ޟ‬㧝㧙㧞‫ޓ‬ᶖ⾌෼ᡰ⸘▚ᦠ㑐ଥᲧ₸㧔ᄢቇන⁛ߩ߽ߩ㧕(⴫46-2)‫ޠ‬⋭⇛‫ޟ‬㧞‫⾉ޓ‬୫ኻᾖ⴫㑐ଥᲧ₸㧔⴫47)‫ޠ‬⋭⇛― 284 ―ઃ⴫ 2 ᝼ᬺᢱ╬⚊ઃ㊄ (ቇೣࠃࠅᛮ☴)(㧝)ቇㇱ೎⴫㧔2㧕 ౉ቇᬌቯᢱ㧔╙ 23 ᧦㧕㧔න૏㧦౞㧕
౉ቇᬌቯᢱ̪

35,000ᄢቇ౉⹜࠮ࡦ࠲࡯⹜㛎೑↪⠪ߪ‫ޔ‬5,000 ౞ߣߔࠆ‫ޕ‬೎⴫㧔3㧕 ቇ⾌㧔╙ 39 ᧦㧕[✚ว⑔␩ቇㇱ]㧔න૏㧦౞㧕ᐕᐲ ᐔᚑ 7 ᐕᐲ ᐔᚑ 8 ᐕᐲ ᐔᚑ 9 ᐕᐲ ᐔᚑ 20 ᐕᐲ ஻⠨⑼⋡౉ ቇ ㊄200,000
800,000
800,000
800,000800,000
ᐔᚑ 7 ᐕᐲ ᝼ ᬺ ᢱ౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌
400,000
400,000
400,000
400,000ว ⸘
,400,000 ,200,000 ,200,000 ,200,000
᝼ ᬺ ᢱ
800,000
800,000
800,000ᐔᚑ 6 ᐕᐲᣉ⸳⛽ᜬ⾌
400,000
400,000
400,000౉ ቇ ↢ว ⸘,200,000 ,200,000 ,200,000
᝼ ᬺ ᢱ
800,000
800,000ᐔᚑ 5 ᐕᐲ400,000
400,000౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌ว ⸘
,200,000 ,200,000
᝼ ᬺ ᢱ
800,000ᐔᚑ 4 ᐕᐲ400,000౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌ว ⸘
,200,000̪ ታ㛎࡮ታ⠌ᢱߪታ⾌ࠍᓽ෼ߔࠆ‫ޕ‬̪ 㧠ᐕࠍ⚻ㆊߒߡߥ߅࿷ቇߔࠆ⠪ߦߟ޿ߡߪ‫౉ޔ‬ቇᐕᐲߦⷙቯߐࠇߚ㧠ᐕᰴߩቇ⾌ߣߔࠆ‫ޕ‬㧔න૏㧦౞㧕

[࿖㓙ࠦࡒࡘ࠾ࠤ࡯࡚ࠪࡦቇㇱ]ᐕᐲ ᐔᚑ 7 ᐕᐲ ᐔᚑ 8 ᐕᐲ ᐔᚑ 9 ᐕᐲ ᐔᚑ 20 ᐕᐲ⑼⋡
౉ ቇ ㊄200,000
800,000
800,000
800,000
800,000ᐔᚑ 7 ᐕᐲ ᝼ ᬺ ᢱ౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌
400,000
400,000
400,000
400,000ว ⸘
,400,000 ,200,000 ,200,000 ,200,000
᝼ ᬺ ᢱ
800,000
800,000
800,000ᐔᚑ 6 ᐕᐲ400,000
400,000
400,000౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌ว ⸘
,200,000 ,200,000 ,200,000
᝼ ᬺ ᢱ
800,000
800,000ᐔᚑ 5 ᐕᐲᣉ⸳⛽ᜬ⾌
400,000
400,000౉ ቇ ↢ว ⸘,200,000 ,200,000
᝼ ᬺ ᢱ
800,000ᐔᚑ 4 ᐕᐲ400,000౉ ቇ ↢ ᣉ⸳⛽ᜬ⾌ว ⸘
,200,000― 285 ―

஻⠨̪ታ㛎࡮ታ⠌ᢱߪታ⾌ࠍᓽ෼ߔࠆ‫ޕ‬̪㧠ᐕࠍ⚻ㆊߒߡߥ߅࿷ቇߔࠆ⠪ߦߟ޿ߡߪ‫౉ޔ‬ቇᐕᐲߦⷙቯߐࠇߚ㧠ᐕᰴߩቇ⾌ߣߔࠆ‫ޕ‬೎⴫㧔4㧕
⑼⋡⡬⻠ᢱ╬㧔╙ 49 ᧦‫ ╙ޔ‬52 ᧦㧕৻⥸ߩ⡬⻠↢
ᧄቇතᬺߩ⡬⻠↢
෸߮ᆔ⸤↢

෸߮ᆔ⸤↢

ㆬ

⠨ ᢱ

0,0000,000౉ቇ ㊄30,000

̆⡬⻠ ᢱ27,00027,000ታታታ㛎࡮ታ⠌ᢱ⾌஻㧔න૏㧦౞㧕⠨㧝ቇ⑼⋡޽ߚࠅߩනଔ㧔ᐕ㗵㧕⾌(ᵈ ) ⡬⻠ᢱߪ‫ޔ‬೨ቇᦼ෶ߪᓟቇᦼߢ⚳ੌߔࠆ⑼⋡ߦߟ޿ߡߪඨ㗵ߣߔࠆ‫ޕ‬(ᵈ 2) ᧄቇᄢቇ㒮ߦ࿷☋ߔࠆ⠪߇‫ޔ‬ቇㇱߩ⑼⋡ࠍ⡬⻠ߔࠆ႐วߦߟ޿ߡߪ‫ޔ‬ㆬ⠨ᢱ‫౉ޔ‬ቇ
㊄෸߮⡬⻠ᢱߪ‫఺ࠍࠇߎޔ‬㒰ߔࠆ‫ޕ‬೎⴫㧔5㧕
⑼⑼⋡╬ጁୃ↢ߩቇ⾌(╙ 5 ᧦)⋡㊄㗵㧔න૏㧦౞㧕஻౉ቇᬌቯᢱ

0,000౉ቇ ㊄

0,000(⊓㍳ᢱ࡮ᐕ㗵)᝼ ᬺ ᢱ

5,000৻න૏ߦߟ߈ታ㛎࡮ታ⠌ᢱታ⠨⾌(ᵈ ) ౉ቇ㊄ߪ‫ޔ‬೨ቇᦼ‫ޔ‬ᓟቇᦼ߹ߚߪㅢᐕߩጁୃ⊓㍳ߩ႐ว߽‫ޔ‬ᒰ⹥ᐕᐲߩᐕ㗵ߣߔࠆ‫ޕ‬(ᵈ 2) ᧄቇතᬺ↢ߦߟ޿ߡߪ‫౉ޔ‬ቇ㊄ࠍ఺㒰ߔࠆ‫ޕ‬(ᵈ 3) ᧄቇᄢቇ㒮ߦ࿷☋ߔࠆ⠪߇‫ޔ‬ቇㇱߩ⑼⋡ߩጁୃࠍᏗᦸߔࠆ႐วߦߟ޿ߡߪ‫౉ޔ‬ቇᬌቯᢱ‫౉ޔ‬ቇ㊄෸߮᝼ᬺᢱߪ‫఺ࠍࠇߎޔ‬㒰ߔࠆ‫ޕ‬ૉߒ,఺⸵࡮⾗ᩰ⑼⋡ߩขᓧࠍᏗᦸߔࠆ߽ߩߢ‫ޔ‬ቇㇱߩ఺⸵࡮⾗ᩰ⑼⋡ࠍጁୃߔࠆ႐วߪ‫ޔ‬᝼ᬺᢱࠍ⚊ઃߒߥߌࠇ߫ߥࠄߥ޿‫ޔߚ߹ޕ‬ቇㇱߩ⺖⒟ࠍጁୃߔࠆ႐วߪ‫⺖ޔ‬⒟ጁୃ
⾌ࠍ⚊ઃߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔㧞㧕ᄢቇ㒮೎⴫㧔㧞㧕㧙㧝 ౉ቇᬌቯᢱ 㧔╙ 0 ᧦㧕㧔න૏㧦౞㧕
౉ቇᬌቯᢱ

35,000೎⴫㧔㧞㧕㧙㧞 ⎇ⓥ↢ߩㆬ⠨ᢱ㧔න૏㧦౞㧕⎇ⓥ↢ߩㆬ⠨ᢱ

0,000೎⴫㧔㧟㧕ቇ ⾌ 㧔╙ 27 ᧦㧕― 286 ―ᐔᚑ 7 ᐕᐲඳ჻೨ᦼ⺖⒟࡮ୃ჻⺖⒟౉ቇ↢ާ␠ળቇኾ᡹࡮␠ળ⑔␩ቇኾ᡹㨯࿖㓙⚻༡ኾ᡹࡮࿖㓙ᢥൻኾ᡹ި
㧔න૏㧦౞㧕
඙ಽᧄቇතᬺ↢ઁᄢቇතᬺ↢
ᐔᚑ 6 ᐕᐲතᬺ↢ᐔᚑ 5 ᐕᐲએ೨⑼⋡තᬺ↢
౉ ቇ ㊄఺ 㒰

00,000

200,000᝼ ᬺ ᢱ

700,000

700,000

700,000ᣉ⸳⛽ᜬ⾌

00,000

00,000

00,000ว⸘
800,000
900,000
,000,000̪㧟ᐕ೙㐳ᦼࠦ࡯ࠬࠍጁୃߔࠆ␠ળੱ౉ቇ↢ߦߟ޿ߡߪ‫ޔ‬㧞ᐕ㑆ߩቇ⾌㧔᝼ᬺᢱ‫ޔ‬ᣉ⸳⛽ᜬ⾌㧕ࠍ㧟ᐕ㑆ߢಽഀ⚊ઃߔࠆ߽ߩߣߔࠆ‫ޕ‬̪㧝ᐕ೙⍴ᦼࠦ࡯ࠬ㧔␠ળ⑔␩ቇኾ᡹㧕ࠍጁୃߔࠆ␠ળੱ౉ቇ↢ߩቇ⾌㧔න૏㧦౞㧕඙ಽᧄቇතᬺ↢ઁᄢቇතᬺ↢⑼⋡౉ ቇ ㊄
00,000
200,000̪᝼ ᬺ ᢱ956,000

956,000ᣉ⸳⛽ᜬ⾌

00,000

00,000ว⸘,56,000
,256,000౉ቇᓟㅢᏱߩ⺖⒟ߦᄌᦝߔࠆ႐วߪ‫ޔ‬㧞ᐕ㑆ߩቇ⾌㧔᝼ᬺᢱ෸߮ᣉ⸳⛽ᜬ⾌㧕ߩᏅ㗵ࠍ⚊ઃߔࠆ߽ߩߣߔࠆ‫ޔߚ߹ޕ‬㧞ᐕࠍ⿥߃ߡ࿷☋ߔࠆ႐วߪ‫ޔ‬ㅢᏱߩ⺖⒟ߩቇ⾌ࠍ⚊ઃߔࠆ߽ߩߣߔࠆ‫ޕ‬̪㧝ᐕ೙⍴ᦼࠦ࡯ࠬ㧔␠ળቇኾ᡹㧕ࠍጁୃߔࠆ౉ቇ↢ߩቇ⾌㧔න૏㧦౞㧕
⑼ ⋡㊄ 㗵
౉ቇᬌቯᢱ

఺

㒰

౉ ቇ ㊄

఺

㒰

᝼ ᬺ ᢱ

700,000ᣉ⸳⛽ᜬ⾌

00,000ว

800,000⸘ᐔᚑ 7 ᐕᐲୃ჻⺖⒟౉ቇ↢ާᔃℂቇኾ᡹ި඙ ಽᧄቇතᬺ↢ᐔᚑ 6 ᐕᐲතᬺ↢ᐔᚑ 5 ᐕᐲએ೨
⑼ ⋡
තᬺ↢
౉ ቇ ㊄
఺ 㒰
00,000㧔න૏㧦౞㧕
ઁᄢቇතᬺ↢
200,000᝼ ᬺ ᢱ

800,000

800,000

800,000ᣉ⸳⛽ᜬ⾌

00,000

00,000

00,000ว

900,000

,000,000

,00,000

⸘

― 287 ―

̪㧟ᐕ೙㐳ᦼࠦ࡯ࠬࠍጁୃߔࠆ␠ળੱ౉ቇ↢ߦߟ޿ߡߪ‫ޔ‬㧞ᐕ㑆ߩቇ⾌㧔᝼ᬺᢱ‫ޔ‬ᣉ⸳⛽ᜬ⾌㧕ࠍ㧟ᐕ㑆ߢಽഀ⚊ઃߔࠆ߽ߩߣߔࠆ‫ޕ‬ᐔᚑ 7 ᐕᐲඳ჻ᓟᦼ⺖⒟౉ቇ↢ ާ␠ળቇኾ᡹࡮␠ળ⑔␩ቇኾ᡹ި㧔න૏㧦౞㧕඙ ಽᧄቇୃੌ↢ઁᄢቇඳ჻
ᐔᚑ 6 ᐕᐲᐔᚑ 5 ᐕᐲએ೨೨ᦼ࡮ୃ჻⺖⒟ඳ჻೨ᦼ࡮ୃ჻⺖⒟ୃ ඳ჻೨ᦼ࡮ୃ჻⺖⒟ୃ
ୃੌ↢
⑼ ⋡
ੌ↢
ੌ↢
౉ ቇ ㊄
఺ 㒰
00,000
200,000᝼ ᬺ ᢱ

700,000

700,000700,000

ᣉ⸳⛽ᜬ⾌

00,000

00,000

00,000ว

800,000

900,000

,000,000⸘೎⴫㧔㧠㧕 ⑼⋡╬ጁୃ↢ߩቇ⾌ 㧔╙ 35 ᧦ߩ 2㧕㧔න૏㧦౞㧕
⑼⋡㊄㗵஻౉ቇᬌቯᢱ

0,000౉ቇ㊄

0,000㧔⊓㍳ᢱ࡮ᐕ㗵㧕᝼ᬺᢱ

5,000㧝න૏ߦߟ߈ታ㛎࡮ታ⠌ᢱታ⠨⾌㧔ᵈ 㧕౉ቇ㊄ߪ‫ޔ‬೨ቇᦼ‫ޔ‬ᓟቇᦼ߹ߚߪㅢᐕߩጁୃ⊓㍳ߩ႐ว߽ᒰ⹥ᐕᐲߩᐕ㗵ߣߔࠆ‫ޕ‬㧔ᵈ 2㧕ᧄቇᄢቇ㒮㧔೨ᦼ෸߮ᓟᦼ⺖⒟㧕ୃੌ↢෸߮ᧄቇߩቇㇱතᬺ↢ߦߟ޿ߡߪ‫౉ޔ‬ቇ
㊄ࠍ఺㒰ߔࠆ‫ޕ‬㧔ᵈ 3㧕ᧄቇᄢቇ㒮ߦ࿷☋ߔࠆ⠪߇‫ޔ‬ቇㇱߩ⑼⋡ߩጁୃࠍᏗᦸߔࠆ႐วߦߟ޿ߡߪ‫౉ޔ‬ቇᬌቯᢱ‫౉ޔ‬ቇ㊄෸߮᝼ᬺᢱߪ‫఺ࠍࠇߎޔ‬㒰ߔࠆ‫ޕ‬ૉߒ‫⾗࡮⸵఺ޔ‬ᩰߩขᓧࠍᏗᦸߔࠆ⠪߇‫ޔ‬ቇㇱߩ఺⸵࡮⾗ᩰ⑼⋡ࠍጁୃߔࠆ႐วߪ᝼ᬺᢱࠍ⚊౉ߒߥߌࠇ߫ߥࠄߥ޿‫ޔߚ߹ޕ‬ቇㇱߩ⺖⒟ࠍጁୃߔࠆ႐วߪ‫⺖ޔ‬⒟ጁୃ⾌ࠍ⚊౉ߒߥߌࠇ߫ߥࠄߥ޿‫ޕ‬㧔ᵈ 4㧕ᧄᄢቇ㒮ߩ✚ว⑔␩⎇ⓥ⑼␠ળቇኾ᡹ඳ჻೨ᦼ㧔⍴ᦼ㧕⺖⒟߳ߩㅴቇ੍ቯ⠪㧔ᧄቇ✚ว⑔␩ቇㇱ␠ળቇ⑼ߩ㧠ᐕᰴ↢㧕߇‫ᧄޔ‬ᄢቇ㒮␠ળቇኾ᡹ඳ჻೨ᦼ⺖⒟ߩ᝼ᬺ⑼⋡ࠍ⑼⋡╬ጁୃ↢ߣߒߡጁୃߔࠆ႐วߪ‫౉ޔ‬ቇᬌቯᢱ෸߮౉ቇ㊄ߪ‫఺ࠍࠇߎޔ‬㒰ߔࠆ‫ޕ‬೎⴫㧔㧡㧕 ⎇ⓥ↢ߩ࿷☋⑼ 㧔╙ 34 ᧦ߩ 2㧕ᧄᄢቇ㒮ୃੌ↢෸߮ᧄᄢቇ㒮ඳ჻ᓟᦼ⺖⒟ࠍන૏ขᓧḩᦼㅌቇߒߚ⠪㧔න૏㧦౞㧕
00,000ᧄቇቇㇱߩතᬺ↢෸߮ᧄᄢቇࠍㅌቇߒߚ⠪50,000਄⸥એᄖߩ⠪

300,000― 288 ―