┠ḟ1. ┒ᅵ࣭ษᅵࡢヨィ⟬౛ࡢᴫせ......................................................................................................... 1
2. ౑⏝㟁⟬ࢯࣇࢺ ................................................................................................................................ 1
3. ┒ᅵࡢタィࣇ࣮ࣟ............................................................................................................................. 2
4. ษᅵࡢタィࣇ࣮ࣟ............................................................................................................................. 4
5. ࡑࡢ௚ ................................................................................................................................................ 5➨ 1 ⦅ 㐺ྜࡳ࡞ࡋ௙ᵝ࡟ࡼࡿ┒ᅵࡢタィ
1. ࡣࡌࡵ࡟ .............................................................................................................................................. 6
1.1 㐺ྜࡳ࡞ࡋ௙ᵝ࡟ࡼࡿ┒ᅵࡢタィࡢᴫせ ................................................................................. 6
1.2 㐺⏝ᇶ‽㢮 ..................................................................................................................................... 6
2. タィ᮲௳ .............................................................................................................................................. 6
2.1୍⯡᮲௳ ......................................................................................................................................... 7
2.1.1 ᵓ㐀≀᮲௳.............................................................................................................................. 7
2.1.2 ⥺ᙧ᮲௳ ................................................................................................................................. 7
2.1.3 ิ㌴᮲௳ ................................................................................................................................. 7
2.1.4 ⎔ቃ᮲௳ ................................................................................................................................. 7
2.1.5 タィ⪏⏝ᮇ㛫.......................................................................................................................... 7
2.1.6 ᆅ┙᮲௳ ................................................................................................................................. 7
3. ┒ᅵࡢせồᛶ⬟ .................................................................................................................................. 9
4. ┒ᅵᙧ≧ࡢỴᐃ ................................................................................................................................ 11
4.1 ᪋ᕤᇶ㠃ᖜ ................................................................................................................................... 11
4.2┒ᅵࡢࡾ㠃໙㓄ࡢỴᐃ ............................................................................................................... 13
5. ㊰┙ᵓ㐀ࡢỴᐃ ................................................................................................................................ 14
5.1 ㊰┙ࡢ✀㢮ࡢ㑅ᐃ ....................................................................................................................... 15
5.2 㐺ྜࡳ࡞ࡋ௙ᵝ࡟ࡼࡿ㊰┙ࡢタィ ........................................................................................... 15
5.2.1 ㊰┙➼ࡢᙧ≧........................................................................................................................ 16
5.2.2 ࢔ࢫࣇ࢓ࣝࢺ㊰┙ࡢᮦᩱ .................................................................................................... 19
6. ┒ᅵࡢᮦᩱ ........................................................................................................................................ 21
7. ᒙཌ⟶⌮ᮦ ........................................................................................................................................ 22
8. ┒ᅵࡢᨭᣢᆅ┙᮲௳ࡢุᐃ............................................................................................................. 24
9. ᤼Ỉᕤࡢタィ .................................................................................................................................... 25
9.1 ᤼Ỉᕤࡢ✀㢮 ............................................................................................................................... 25
9.2 ᤼Ỉᕤࡢ㑅ᐃ ............................................................................................................................... 26
9.3᤼Ỉᕤࡢ㓄⨨࣭௙ᵝࡢタᐃ ....................................................................................................... 28
9.4᤼Ỉࣈࣛࣥࢣࢵࢺ ....................................................................................................................... 30
10. ࡢࡾ㠃ᕤࡢ㑅ᐃ .............................................................................................................................. 31
10.1 ࡢࡾ㠃ᕤࡢ✀㢮 ......................................................................................................................... 32
10.2 ࡢࡾ㠃ᕤࡢ㑅ᐃ ......................................................................................................................... 33
11. タィᅗ᭩ .......................................................................................................................................... 36
12. ⤖ᯝ⥲ᣓ .......................................................................................................................................... 38➨㸰⦅ ᛶ⬟↷ᰝ࡟ࡼࡿ┒ᅵࡢタィ
1. ࡣࡌࡵ࡟ ............................................................................................................................................ 39
1.1 ᛶ⬟↷ᰝᆺタィ࡟ࡼࡿ┒ᅵࡢタィࡢᴫせ ............................................................................... 39
1.2 㐺⏝ᇶ‽㢮 ................................................................................................................................... 39
2. タィ᮲௳ ............................................................................................................................................ 40
2.1 ୍⯡᮲௳ ....................................................................................................................................... 40
2.1.1 ᵓ㐀≀᮲௳............................................................................................................................ 41
2.1.2 ⥺ᙧ᮲௳ ............................................................................................................................... 41
2.1.3 ิ㌴᮲௳ ............................................................................................................................... 42
2.1.4 ⎔ቃ᮲௳ ............................................................................................................................... 42
2.1.5 タィ⪏⏝ᮇ㛫........................................................................................................................ 42
2.2 ᆅ┙᮲௳࡜ᆅ┙✀ู ................................................................................................................... 43
3. ┒ᅵࡢᛶ⬟↷ᰝタィࡢᇶᮏ............................................................................................................. 45
3.1 ᛶ⬟↷ᰝࡢཎ๎ ........................................................................................................................... 45
3.2 ᛶ⬟↷ᰝࡢ᪉ἲ ........................................................................................................................... 45
3.3 せồᛶ⬟ ....................................................................................................................................... 45
3.4 Ᏻ඲ᛶࡢᛶ⬟㡯┠࡜↷ᰝᣦᶆ ................................................................................................... 47
3.5 ౑⏝ᛶࡢᛶ⬟㡯┠࡜↷ᰝᣦᶆ ................................................................................................... 47
3.6 ᚟ᪧᛶࡢᛶ⬟㡯┠࡜↷ᰝᣦᶆ ................................................................................................... 47
3.7 ↷ᰝᣦᶆࡢ㑅ᐃ౛ ....................................................................................................................... 48
3.8 Ᏻ඲ಀᩘ ....................................................................................................................................... 49
3.8.1 Ᏻ඲ಀᩘࡢ୍⯡್................................................................................................................ 49
3.8.2 Ᏻ඲ಀᩘࡢタᐃ.................................................................................................................... 50
4. స⏝ .................................................................................................................................................... 51
4.1 స⏝ࡢ✀㢮࡜≉ᛶ್ ................................................................................................................... 51
4.1.1 ṚⲴ㔜 ................................................................................................................................... 51
4.1.2 ᆅ㟈࡟ࡼࡿస⏝.................................................................................................................... 51
4.1.3 ิ㌴Ⲵ㔜 ............................................................................................................................... 53
4.1.4 㝆㞵࡟ࡼࡿస⏝.................................................................................................................... 55
4.2 స⏝ಀᩘ ....................................................................................................................................... 63
4.3 ┒ᅵࡢタィస⏝ࡢ⤌ࡳྜࢃࡏ ................................................................................................... 645. ᮦᩱ࠾ࡼࡧᆅ┙ ................................................................................................................................ 65
5.1 ┒ᅵᮦᩱࡢ≉ᛶ್࠾ࡼࡧタィ್ ............................................................................................... 65
5.2 ┒ᅵᨭᣢᆅ┙ࡢㅖᩘ್ࡢタィ⏝್ ........................................................................................... 66
5.3 ┒ᅵ⿵ᙉᮦࡢタィ⏝್ ............................................................................................................... 68
6. ୍⯡ᙧ≧ᑍἲ .................................................................................................................................... 68
7. ┒ᅵయ࡟ᑐࡍࡿ↷ᰝ......................................................................................................................... 69
7.1 ┒ᅵయࡢᏳ඲ᛶ࡟ᑐࡍࡿ↷ᰝ ................................................................................................... 69
7.1.1 ෇ᘼࡍ࡭ࡾἲ࡟ࡼࡿ↷ᰝ࡜ࡑࡢ᪉ἲ ................................................................................ 697.1.2 ↓⿵ᙉ┒ᅵయࡢ᳨ウ᩿㠃 .................................................................................................... 707.1.3 ↓⿵ᙉ┒ᅵయࡢ↷ᰝ⤖ᯝ .................................................................................................... 707.1.4 ⿵ᙉᮦࢆ㓄⨨ࡋࡓ┒ᅵయࡢ᳨ウ᩿㠃 ................................................................................ 757.1.5 ⿵ᙉᮦࢆ㓄⨨ࡋࡓ┒ᅵయࡢᏳᐃ࡟ᑐࡍࡿ↷ᰝ⤖ᯝ ........................................................ 78
7.2 ┒ᅵࡢ౑⏝ᛶ࡟ᑐࡍࡿ↷ᰝ ....................................................................................................... 82
7.3 ┒ᅵࡢ᚟ᪧᛶ࡟ᑐࡍࡿ↷ᰝ ....................................................................................................... 83
7.3.1 / ᆅ㟈᫬ṧ␃ኚᙧ㔞ࡢ↷ᰝ᪉ἲ࡜స⏝ ................................................................................ 83
7.3.2 ࢽ࣮࣐࣮ࣗࢡἲ࡟ࡼࡿ┒ᅵయࡢኚᙧ㔞ࡢ⟬ᐃ ................................................................ 86
7.3.3 ┒ᅵࡢᦂࡍࡾ㎸ࡳỿୗ㔞ࡢ⟬ᐃ ........................................................................................ 89
7.3.4 ᆅ┙ࡢᦂࡍࡾ㎸ࡳỿୗ㔞ࡢ⟬ᐃ ........................................................................................ 90
7.3.5 / ᆅ㟈᫬ṧ␃ኚᙧ㔞ࡢ↷ᰝ⤖ᯝ ........................................................................................ 91
8. ┒ᅵᨭᣢᆅ┙࡟ᑐࡍࡿ↷ᰝ............................................................................................................. 92
8.1 ┒ᅵᨭᣢᆅ┙ࡢ෇ᘼࡍ࡭ࡾᏳᐃ࡟ᑐࡍࡿᏳ඲ᛶࡢ↷ᰝ ....................................................... 928.1.1 స⏝ࡢ⤌ྜࡏ࠾ࡼࡧస⏝ಀᩘ ............................................................................................ 928.1.2 ෇ᘼࡍ࡭ࡾἲ࡟ࡼࡿ↷ᰝ࡜ࡑࡢ᪉ἲ ................................................................................ 928.1.3 ┒ᅵᨭᣢᆅ┙ࡢ෇ᘼࡍ࡭ࡾ࡟ᑐࡍࡿ᳨ウ᩿㠃 ................................................................ 938.1.4 ┒ᅵᨭᣢᆅ┙ࡢ෇ᘼࡍ࡭ࡾᏳᐃ࡟ᑐࡍࡿ↷ᰝ⤖ᯝ ........................................................ 948.2 ┒ᅵᨭᣢᆅ┙ࡢᅽᐦỿୗ࡟ᑐࡍࡿᏳ඲ᛶ࣭౑⏝ᛶࡢ↷ᰝ ................................................... 968.2.1 ┒ᅵᨭᣢᆅ┙ࡢ୍ḟඖᅽᐦィ⟬ἲ .................................................................................... 968.2.2 ᅽᐦỿୗ࡟ᑐࡍࡿไ㝈್ .................................................................................................... 978.2.3 ୍ḟඖᅽᐦィ⟬ἲ࡟ࡼࡿ↷ᰝ ............................................................................................ 97
8.2.4 ୍ḟඖᅽᐦィ⟬ἲ࡟ࡼࡿᅽᐦỿୗ㏿ᗘࡢ᳨ウ࡜⤖ᯝ .................................................. 100
9. ┒ᅵᨭᣢᆅ┙ࡢᑐ⟇ᕤࡢ᳨ウ....................................................................................................... 102
9.1 ࢥ࣒ࣛࢿࢵࢺᕤἲࡢタィࣇ࣮ࣟ ............................................................................................. 103
9.2 ↷ᰝ㡯┠࠾ࡼࡧ↷ᰝᣦᶆ ......................................................................................................... 104

9.3 ࢥ࣒ࣛࢿࢵࢺᕤἲࡢタィ᮲௳ ................................................................................................. 105
9.4 ᨵⰋయࡢᅽ⦰ᛂຊᗘࡢ↷ᰝ ..................................................................................................... 108
9.5 ༢ᮺ࡜ࡋࡓሙྜࡢᨭᣢຊࡢ↷ᰝ ............................................................................................. 110
9.6 ⩌ᮺ࡜ࡋࡓሙྜࡢᨭᣢຊࡢ↷ᰝ ............................................................................................. 112
9.7 ኚᙧ㔞ࡢ↷ᰝ ............................................................................................................................. 114
9.8 ࢪ࢜ࢸ࢟ࢫࢱ࢖ࣝࡢ↷ᰝ ......................................................................................................... 117
10. ᤼Ỉᕤࡢタ⨨ ................................................................................................................................ 125
11. ࡢࡾ㠃ᕤࡢ㑅ᐃ ............................................................................................................................ 126
12. タィᅗ᭩ ........................................................................................................................................ 127
13. ⤖ᯝ⥲ᣓ ........................................................................................................................................ 129

➨㸱⦅ ษᅵࡢタィ
1. ࡣࡌࡵ࡟ .......................................................................................................................................... 132
1.1 ษᅵࡢタィࡢᴫせ..................................................................................................................... 132
1.2 㐺⏝ᇶ‽㢮 ................................................................................................................................ 132
2. タィ᮲௳ .......................................................................................................................................... 133
2.1 ୍⯡᮲௳ .................................................................................................................................... 133
2.1.1 ᵓ㐀≀᮲௳.......................................................................................................................... 133
2.1.2 ⥺ᙧ᮲௳ ............................................................................................................................. 134
2.1.3 ิ㌴᮲௳ ............................................................................................................................. 134
2.1.4 ⎔ቃ᮲௳ ............................................................................................................................. 134
2.1.5 タィ⪏⏝ᮇ㛫...................................................................................................................... 134
2.1.6 ᆅ┙᮲௳ ............................................................................................................................. 134
2.2 ษᅵタィ࡟࠾ࡅࡿせồᛶ⬟..................................................................................................... 135
3. ษᅵᙧ≧ࡢỴᐃ .............................................................................................................................. 136
3.1 ᪋ᕤᇶ㠃ᖜ ................................................................................................................................ 136
3.2 ษᅵࡢࡾ㠃໙㓄......................................................................................................................... 138
3.2.1 ษᅵࡢࡾ㠃໙㓄ࡢタᐃ...................................................................................................... 138
3.2.2 ษᅵࡢࡾ㠃໙㓄ࡢᛶ⬟↷ᰝ .............................................................................................. 141
4. ㊰┙ࡢタィ ...................................................................................................................................... 148
4.1 ㊰┙ࡢ㑅ᐃ ................................................................................................................................ 148
4.2 㐺ྜࡳ࡞ࡋ௙ᵝ࡟ࡼࡿ㊰┙ࡢタィ ......................................................................................... 149
4.2.1 ㊰┙➼ࡢᙧ≧...................................................................................................................... 149
4.3 ࢔ࢫࣇ࢓ࣝࢺ㊰┙ࡢᮦᩱ......................................................................................................... 152
5. ㊰ᗋࡢタィ ...................................................................................................................................... 154
5.1 ㊰ᗋࡢ⠊ᅖ ................................................................................................................................ 154
5.2 ㊰ᗋࡢタィ᪉ἲ......................................................................................................................... 154
5.3 ㊰ᗋ᮲௳ࡢุᐃ......................................................................................................................... 157
5.4 ㊰ᗋᨵⰋࡢ᳨ウ......................................................................................................................... 159
5.4.1 ㊰ᗋᨵⰋᕤἲࡢ㑅ᐃ.......................................................................................................... 159
5.4.2 ㊰ᗋᨵⰋࡢ⠊ᅖ.................................................................................................................. 159
5.5 ㊰ᗋࡢ෾ୖᑐ⟇࡟㛵ࡍࡿ᳨ウ ................................................................................................. 161
5.5.1 ෾ୖࡢ᳨ウ.......................................................................................................................... 161
5.5.2 ෾ୖᑐ⟇ᕤࡢ᳨ウ.............................................................................................................. 164
6. ᤼Ỉᕤࡢタィ .................................................................................................................................. 165

7. ࡢࡾ㠃ᕤࡢタィ .............................................................................................................................. 169
7.1 ࡢࡾ㠃ᕤࡢᛶ⬟ࣞ࣋ࣝࡢタᐃ ................................................................................................. 169
7.2 ࡢࡾ㠃ᕤࡢ㑅ᐃ......................................................................................................................... 170
8. タィᅗ᭩ .......................................................................................................................................... 174
9. ⤖ᯝ⥲ᣓ .......................................................................................................................................... 176