
ĺşăç¸čŤăăŚăç´ĺžăŽä¸ă§ăćĺžăŻčŞĺă§ćąşăăăç¸čŤç¸ćăŤăŻă2税éĄăăăžăăăăă§ăźăş5-2ď˝ITă¨ăłă¸ăă˘ăŽĺľăŤč´ăăĺ°ąć´ťăŽć¸ă
ăăçĽăăăćŹéŁčźăŻă2026ĺš´9ć20ćĽăŤĺ ¨č¨äşăĺ ¨é˘ă˘ăăăăźăăăžăăă
ăăăŽč¨äşăŻćŹć°ă§ITă¨ăłă¸ăă˘ăŤăŞăăăďź ă¨ăăĺŚçăăăăĄăŤĺăăŚĺ°ąć´ťăăăťăšăäźăăăITă¨ăłă¸ăă˘ăŽĺľăŤč´ăăĺ°ąć´ťăŽć¸ăăˇăŞăźăşăŽä¸ćŹă§ăăăˇăŞăźăşĺ ¨ä˝ăŽçŽćŹĄăŻăăĄăďźćč¨äşďźăăă茧ăăă ăăžăă
ăă¨ăłă¸ăă˘ăçŽćăĺŚçăŽăżăŞăăăăăăŤăĄăŻăăŻăŞăŞăăŁă˘ăźăăŽćą ç°ă§ăă
ăITă¨ăłă¸ăă˘ăŽĺľăŤč´ăăĺ°ąć´ťăŽć¸ăťăă§ăźăş5-2ăŽč¨äşă§ăăĺĺăŽăă§ăźăş5-1ă§ăŻăăă§ăźăş5ĺ ¨ä˝ă貍ă3掾ć§é ăă芹ăăăžăăă1掾çŽă丝ĺ°ć¨Šă2掾çŽăč¤çźă3掾çŽăčŞĺăŽč¨čă§ăăćąşćăŽä¸ťĺ°ć¨ŠăŻĺŚçăŽćăŤăăăăăăŠăćąşćăä¸äşşăŽé ăŽăŞăă ăă§ä¸ăĺż čŚăŻăŞăăč¤ć°ăŽäşşăăčŚĺş§ăĺăăŚć¤č¨ăăćĺžăŻčŞĺăŽč¨čă§é¸ăłĺăăăăŽ2掾çŽăŽĺŽčˇľçˇ¨ăŤăäťĺĺ ĽăŁăŚăăăžăă
ăăăŽč¨äşă§ä˝żăč¨čăăĺ ăŤ2ă¤ă ăĺŽçžŠăăžăăč¤çźă¨ăŻăčŞĺă˛ă¨ăăŽčŚçšăŤăäťăŽäşşăŽčŚçšăčśłăăŚčŚăăă¨ă§ăă1ă¤ăŽçŽă§ăŻčˇé˘ăă¤ăăăŞăăŽă¨ĺăă§ăčŚçšă1ă¤ă ă¨ăĺ¤ćăŽĺĽĽčĄăăĺşăžăăăčŚĺş§ă¨ăŻăăăŽäşşăçŤăŁăŚăăä˝ç˝ŽăăčŚăăŚăăăăŽăŽăă¨ăă¨čăăŚăă ăăăçŤĺ ´ăéăă°čŚăăăăŽăéăăžăăă ăăĺăă䞥ĺ¤ăăăăžăă
ăăăŽč¨äşăŽä¸ć ¸ăŻă2ă¤ă§ăă1ă¤çŽăŻăĺ°ąčˇĺ ăćąşăăă¨ăăäşşçăŽĺ¤§ăăŞćąşćăăä¸äşşă§ćąăčžźăžăŞăăŚăăă¨ăăăă¨ă2ă¤çŽăŻăç¸čŤç¸ćăŽăŞăăŤăŻăăżăŞăăăŽćąşćăŤĺŠĺŽłăćăŁăŚăăäşşă桡ăăŁăŚăăă¨ăăăă¨ă§ăă
ă2ă¤çŽăŽăťăăăĺŽăŻéčŚă§ăăăăžăç¸čŤăŤäšăăăă¨ĺŽćçăŤéŁçľĄăăăăäźćĽăŽćšăăăćšăĺ ĺŽč ăŽă°ăŤăźăăŤćĺž ăăăŚăăćšăĺ°ąć´ťă¨ăźă¸ă§ăłăăŽć ĺ˝č ăă¤ăăŚăăćšăăăŽ3ă¤ăŽăŠăăăŤĺ˝ăŚăŻăžăăŞăă2çŤ ăăčŞăă§ăă ăăăăăŽäşşăăĄăŻăăăăŚă茪ĺă§ăăăăăŚăăżăŞăăăŽćąşćăŤĺŠĺŽłăćăŁăŚăăžăă茪ĺă§ăăăă¨ă¨ăĺŠĺŽłăăŞăăă¨ăŻăĺĽăŽăă¨ă§ăă
ăăŽč¨äşăŽăă¤ăłă
ĺ¤ćăŽććăçľé¨ăčśłăăŞăăŽăŻăăżăŞăăăŽĺéăŽĺéĄă§ăŻăŞăăăăŽĺąé˘ăŤçŤă¤äşşă誰ă§ăç´é˘ăăć§é çăŞéŁăăă§ăăă ăăä¸äşşă§ćąşăăŞăăŚăăă
ç¸čŤç¸ćăŤăŻ2税éĄăăăžăăćąşćăŤĺŠĺŽłăćăăŞăäşşă¨ăćă¤äşşăčŚĺăćšăŻ1ă¤ă芹ăăăă¨ăăżăŞăăăŽé¸ćč˘ăŻĺ˘ăăăăć¸ăŁăăă§ăă
ç¸čŤç¸ćăĺ¨ăăŤăăŞăćšăŽăăăŤă5çŤ ăŤĺ ˇä˝ăŽć˘ăćšă罎ăăžăăăç¸čŤĺ ăćăŁăŚăăŞăăă¨ăŻăč˝ĺăŽčŠąă§ăŻăăăžăăă
1. ĺćďźä¸äşşă§ćąşăăŞăăŚăăççą
ăĺ°ąčˇĺ ăćąşăăă¨ăăăă¨ăŻăäşşçăŽĺ¤§ăăŞćąşćă§ăăăăăă40ĺš´ă50ĺš´ă¨çśăčˇćĽäşşçăŽăăăĄă°ăćĺăŽĺĺ˛çšă§ăăăăă§é¸ăă äźç¤žă§ăŽćĺăŽć°ĺš´ăăăżăŞăăăŽă¨ăłă¸ăă˘ă¨ăăŚăŽč˛ăĄćšă䞥ĺ¤čŚłăäşşéé˘äżăŤăéăăŤăăăă確ăăŤĺ˝ąéżăăŚăăăžăă
ăăăăŚć°ĺăŽĺ°ąć´ťăŻăĺ¤ăăŽĺŚçăăăŤă¨ăŁăŚăäşşçă§ĺăăŚăŽăăăŽčŚć¨ĄăŽčˇćĽé¸ćă§ăăĺ¤ćăŽććăĺ°ăŞăăĺ¤ćăŽçľé¨ăćľ ăăĺ¤ćăŽçľćăäşć¸Źăăçľé¨ĺ¤ăčăă
ăăăăŻăăżăŞăăĺäşşăŽĺéăŽĺéĄă§ăŻăŞăăăăŽĺąé˘ăŤçŤă¤äşşăŞăăťăźčްăăç´é˘ăăć§é çăŞéŁăăă§ăăă ăăăăăč¨ăăăŚăă ăăă
ăä¸äşşă§ćąşăăŞăăŚăăăŽă§ăă
ăä¸äşşăŽé ăŽăŞăă ăă§ć¤č¨ăăŚăăă¨ăčŚéăçăăŞăăžăăäťăŽčŞĺăŽçŽăŤć ăăăŽă ăă§ĺ¤ćăăŚăăžăă10ĺš´ĺžăŽăă¨ăŻčŚăăŚăăŞăăŽăŤă10ĺš´ĺžăŽčŞĺăŤĺšăăŚăăĺ¤ćăä¸ăăŞăăă°ăŞăăŞăăĺ¨ăăŽäşşăŤç¸čŤăăă°ăăżăŞăăä¸äşşă§ăŻčŚăăŞăčŚĺş§ăĺăăăăžăăăăŽäźç¤žăŻćĽçĺ ă§ăŠăčŚăăăŚăăăăăăŽćčĄăăĄă¤ăłăŻ5ĺš´ĺžăŠăăŞăŁăŚăăăăăĺ¤ăăčŚăĺ°čąĄă¨ăĺ Ľç¤žĺžăŽĺŽéăŻăŠăéăăă
ăăăăžă§ăŻăăăăăăżăŞăăăĺćăăăă¨ćăăžăăĺéĄăŻăăăŽćŹĄă§ăă
2. ç¸čŤç¸ćăŤăŻă2税éĄăăăžă
ăăăăăăăŽč¨äşă§ăăĄă°ăăäźăăăăăă¨ă§ăă
ăç¸čŤç¸ćăŤăŻă2税éĄăăăžăăăżăŞăăăŽćąşćăŤĺŠĺŽłăćăăŞăäşşă¨ăćă¤äşşă§ăă
ăăăăŚăĺŠĺŽłăćă¤äşşăťăŠă茪躍ăŤăé ťçšăŤăĺŞăăćĽăăŚăăžăăăăăäťäşă ăăă§ăă
2-1. äźćĽăŽćĄç¨ć ĺ˝č ăŻăç¸čŤç¸ćă§ăŻăăăžăă
ăĺ ĺŽăĺşăăă¨ăäźćĽăŽćĄç¨ć ĺ˝ăŽćšăăĺŽćçăŤéŁçľĄăćĽăăă¨ăăăăžăăăä˝ăä¸ĺŽăŞăă¨ăŻăŞăďźăăç¸čŤăŤäšăăăăă¨ăŚăä¸ĺݧă§ă茪躍ă§ăă
ăăăŽćšăŻăç¸čŤç¸ćă§ăŻăăăžăăăăżăŞăăăĺ Ľç¤žăăăă¨ăăăăŽćšăŽäťäşă ăăă§ăă
ă誤解ăăŞăă§ăă ăăăăăŽćšăä¸čŞ ĺŽă ă¨č¨ăŁăŚăăăŽă§ăŻăăăžăăăăăăăćŹĺ˝ăŤčŚŞĺăŞćšă§ăăăă ăăăŽćšăŽçŤĺ ´ă§ăŻăăżăŞăăăčžéăăă¨ăăçľčŤăŤä¸çˇăŤăăŠăçăăă¨ăăć§é çăŤă§ăăžăăăčžéă¨ăăçľčŤăŤä¸çˇăŤçĺ°ă§ăăŞăäşşăŻăç¸čŤç¸ćăŽĺŽçžŠăćşăăăžăăă
ăă ăăăăăĺăĺăăŚăă ăăăćĄç¨ć ĺ˝ăŽćšăŤčăăŚăăăŽăŻăäşĺŽă§ăăĺ¤ćă§ăŻăăăžăăăé ĺąăŽćąşăžăćšăç 俎ăŽä¸čşŤăĺ Ľç¤žĺăŤćĺşăăć¸éĄăŽćéăăăăăŻčăăŚăă ăăăăăăčăăšăă§ăăăăăŠăăŠăĄăăŽäźç¤žăăăă¨ćăăžăăăăŻăăăŽćšăŤčăăŚăŻăăăžăăăçăăŻćąşăžăŁăŚăăăăă§ăă
2-2. ĺ ĺŽč ăŽă°ăŤăźăăŻăç¸čŤăŽĺ ´ă§ăŻăăăžăă
ăĺ ĺŽč ĺăăŽSlackăLINEă°ăŤăźăăŤćĺž ăăăăă¨ăăăăžăăĺćăŤăŞăäşĺŽăŽäşşăăĄă¨ăĺ Ľç¤žĺăă䝲čŻăăŞăăžăă
ăăăăăćŞăăă¨ă§ăŻăăăžăăăăă ăăăă§çăžăăäşşéé˘äżăŻăčžéăăă¨ăăŽăłăšăăŤăŞăăžăăăă§ăŤäť˛čŻăăŞăŁăäşşăăĄăăăäźç¤žăćăăŽăŻă羌ćăćăŤć°ä¸ĺéăăă¨ăăăăăŁă¨éăćăăăăžăă
ăăăăŻăă§ăźăş5-1ăŽ3-5ă§ăäźăăăăéăăăłăšăăĺ°ăăă¤çŠăżä¸ăăă¨ăăćĺŁăăŽăăŽă§ăăçŠăżä¸ăăŚăăĺ´ăŤćŞćăăăă¨ăŻéăăžăăăćŞćăăŞăăŚăăĺšćăŻĺăă§ăă
ăĺ Ľç¤žăćąşăăŚăăŞă掾éă§ăĺ ĺŽč ăŽă°ăŤăźăă§ăăŠăăăăă迡ăŁăŚăăăă¨ć¸ăăŽăŻăăăăŚăăăŚăă ăăăăăăŻă迡ăăĺ ąćăăĺ ´ă§ăŻăŞăă迡ăăčăžăĺ ´ă§ăă
2-3. ĺ°ąć´ťă¨ăźă¸ă§ăłăăŻăä˝ă§ĺçăĺžăŚăăă
ăĺ°ąć´ťă¨ăźă¸ă§ăłăă使ăŁăŚăăćšăăăă¨ćăăžăăäžżĺŠă§ăăăćąäşşăć˘ăćéăŻç˘şăăŤć¸ăăžăă
ăăă ăăĺ¤ăăŽäşşćç´šäťăŻăäźćĽăăćĺĺ ąé Źăĺăĺăäťçľăżă§ĺăăŚăăžăăăżăŞăăăăŠăăăŤĺ Ľç¤žăăă¨ăăŤăăăŽă¨ăźă¸ă§ăłăăŤĺ ąé Źăĺ Ľăăžăăă§ăăăăăăŠăăŤăĺ Ľç¤žăăŞăăăăăĺ°ăčăăăă¨ăăçľčŤăŻăă¨ăźă¸ă§ăłăăŽĺŠĺŽłă¨ä¸č´ăăžăăă
ăăăăăć ĺ˝č ĺäşşăŽäşşć źăŽčŠąă§ăŻăăăžăăăäťçľăżăŽčŠąă§ăăć ĺ˝č ăŤç¸čŤăăŚăăăŽăŻăćĽçăŽç¸ĺ ´ăé¸čăŽä˝ćłă§ăăăŠăŽäźç¤žăé¸ăśăăŽĺ¤ćăŻăĺĽăŽäşşăŤç¸čŤăăŚăă ăăă
2-4. čŚĺăćšăŻăăăŁă1ă¤ă§ă
ăĺŠĺŽłăćă¤ç¸ćă¨ăćăăŞăç¸ćăčŚĺăćšăŻ1ă¤ă§ăă
ăăăŽäşşă¨čŠąăăăă¨ăăżăŞăăăŽé¸ćč˘ăŻĺ˘ăăžăăăăć¸ăăžăăăă
ăé¸ćč˘ăĺ˘ăăćšĺăŤčŠąăé˛ăăŞăăç¸čŤç¸ćă§ăăăăăăăčŚćšăăăăăăăăŽäźç¤žăŽăăăăçšăŻăŠăďźăăä¸ĺşŚăăăăäşşăŤčăăŚăżăăăă
ăé¸ćč˘ăć¸ăćšĺăŤčŠąăé˛ăăŞăăç¸čŤç¸ćă§ăŻăăăžăăăăăăćąşăăĄăăă°ćĽ˝ăŤăŞăăăăäťç¤žăŻčžéăăŚăăăăťăăăăăăäťéąä¸ăŤčżäşăăăăăĺŹăăăă
ăăăŽĺăăŻăăă§ăźăş5-1ăŽ3-8ăŤç˝Žăă3ă¤ăŽĺăăŽă2ă¤çŽă¨ĺăăăŽă§ăăĺ¤ćăŤčżˇăŁăăăăăăŤćťăŁăŚăăŚăă ăăă
3. ă§ăŻă誰ăŤç¸čŤăăăŽă
ăĺŠĺŽłăćăăŞăç¸čŤç¸ćăă丌ăšăžăă
ăăźăăŽĺ çăç 犜厤ăŽĺ 蟊ăĺăĺŚĺš´ăŽĺćăĺ°ąć´ťăĺ ăŤçľăăĺéăä¸čśłĺ ăŤç¤žäźäşşăŤăŞăŁăĺ 蟊ăă厜ćăĺŚć ĄăŽăăŁăŞă˘ăťăłăżăźăĺ埡äźăăŤăłăăĄăŹăłăšă§ĺşäźăŁăçžĺ˝šă¨ăłă¸ăă˘ăŽćšă ă
ăăă ăăăăăăĺžćăŞé ĺăéăăžăăăăă桡ăăă¨ăćĺž ĺ¤ăăŤçľăăăžăă
ăźăăŽĺ çăťç 犜厤ăŽĺ 蟊ďźćčĄăăĄă¤ăłăŽĺ°ćĽć§ăç 犜ă¨ĺŽĺăŽčˇé˘ăäźç¤žăŽĺ ć ăŤăŻčŠłăăăŞăăă¨ăĺ¤ăă§ă
ăăŁăŞă˘ăťăłăżăźďźé¸čăŽä˝ćłăčžéăćżčŤžăŽćçśăăăăŠăšăĄăłăăŽç¸čŤĺ ăITă¨ăłă¸ăă˘čˇăŽćčĄçăŞçŽĺŠăăŻăćĺž ăăŞăăťăăăăă§ăăăăŠăăčŻăäźç¤žă§ăăăă¨ăăč¨ăăăŞăăŁăă¨ăăŚăăăăăŻăăŽćšăŽć ć ˘ă§ăŻăŞăăĺŽĺçŻĺ˛ăŽĺ¤ă ăăă§ă
ä¸čśłĺ ăŤç¤žäźäşşăŤăŞăŁăĺ 蟊ďźĺ Ľç¤žĺžăŽĺŽéăăă ăăăăŽĺ 蟊ăčŞĺăŽé¸ćăčŻĺŽăăăć°ćăĄăŻăăŠăăăŚăĺ Ľăăžă
ă厜ćďźăżăŞăăăŽçć´ťă¸ăŽĺżé ăITćĽçăŽçĽčăŻĺćăŤă§ăăžăă
ĺ埡äźăăŤăłăăĄăŹăłăšă§ĺşäźăŁăă¨ăłă¸ăă˘ďźćĽçĺ ă§ăŽčŠĺ¤ăćčĄăŽĺŽć ăăăăăăĄă°ăç確ăŞčŚĺş§ăăăăžăăăćăŁăŚăăäşşă¨ćăŁăŚăăŞăäşşăăŻăŁăăĺăăăžă
ăç¸čŤç¸ćă1äşşăŤçľăăŞăă§ăă ăăăĺžćé ĺăéăăŽă§ăăăă1äşşăŤĺ ¨é¨ăčăă¨ăăăŽäşşăŽĺŽĺçŻĺ˛ăŽĺ¤ăŽçăăžă§çăŤĺăăăă¨ăŤăŞăăžăă
4. ç¸čŤăăă¨ăăŽăăăŁă1ă¤ăŽĺżĺž
ăç¸čŤăăă¨ăăŽĺżĺžăŻăçŞă芰ăăă¨1ă¤ă§ăă
ăç¸ćăčč˛ ăŁăŚăăçŤĺ ´ă¨čćŻăăĺ°ăă ăćčăăă
ăă厜ćăŻăăżăŞăăă¸ăŽćˇąăćć ăăăĺŽĺŽăăäźç¤žăć¨ăăă¨ăăăăžăăăăăŻăăżăŞăăăŽçć´ťăĺżé ăăŚăŽăă¨ă§ăăăźăăŽĺ çăŻăčŞĺăŽç 犜ĺéăŤčżăäźç¤žăĺ§ăăăă¨ăăăăžăăăăăŻăăăŽĺ çăăăŽĺéă大ĺăŤăăŚăăăăă§ăăĺ°ąć´ťăŽĺ 蟊ăŻăčŞĺăŽäźç¤žăć¨ăăă¨ăăăăžăăăăăŻăăăŽĺ 蟊ăčŞĺăŽé¸ćăčŻĺŽăăăć°ćăĄăŽčĄ¨ăă§ăă
ăăŠăŽç¸čŤç¸ćăăăżăŞăăăŤĺŻžăăçĺŁăŞć°ćăĄăăăăăŽĺŠč¨ăĺŁăŤăăŚăăžăăăăŽĺŠč¨ăăăăŽăžăžéľĺăżăŤăăĺż čŚăŻăăăžăăăĺćăŤăăăŽĺŠč¨ăčť˝ăćąăĺż čŚăăăăžăăăç¸ćăŽçŤĺ ´ă¨čćŻăĺ°ăă ăćčăăŞăăăăăŽč¨čăĺăć˘ăăă
ăăăŽä¸ĄĺťşăŚăĺšăăŽăŻăăă¨ăă°ăăăăă¨ăă§ăăă厜ćăçĽĺ庌ăŽăăäźç¤žăć¨ăăŚăăŚăăżăŞăăăŻćčĄçăŤé˘ç˝ăĺ°ăăŞäźç¤žăŤčĄăăăăăăă§ă茪ăŻITăçĽăăŞăăăăă¨ĺăć¨ăŚăŚăăžăă¨ăă厜ćăćŹĺ˝ăŻä˝ăĺżé ăăŚăăăŽăăčăćăăžăăéç¨ăŽĺŽĺŽăăăăăŞăăä¸éä˝ăăăăăŞăăăżăŞăăăé ăă¸čĄăŁăŚăăžăăă¨ăăăăăŞăăĺżé ăŽä¸čşŤăĺăăă°ăçăćšăĺ¤ăăăžăăăăăŻ6çŤ ă§ćąăăžăă
5. ç¸čŤă§ăăç¸ćăăĺ¨ăăŤăăŞăă¨ăăćšă¸
ăăăăžă§čŞăă§ăăăăăŞç¸čŤç¸ćăčŞĺăŽĺ¨ăăŤăŻăăŞăăă¨ćăăăćšăăăă¨ćăăžăă
ăăžăăäşĺŽăçłăä¸ăăžăăăăŽéŁčźăŻăç¸čŤç¸ćăŻčްăŤă§ăčŚă¤ăăăă¨ăăĺćă§ăŻć¸ăăŚăăžăăăĺ°ćšăŽĺ¤§ĺŚă§ăć ĺ ąçłťă§ăŻăŞăĺŚé¨ă§ăçŹĺŚă§ăăă°ăŠăăłă°ăĺŚăă§ăăćšăŽĺ¨ăăŤăçžĺ˝šăŽITă¨ăłă¸ăă˘ăăă確çăŻéŤăăăăžăăăăăăŻćŽéăŽăă¨ă§ăă
ăăăăŚăăăăŻč˝ĺăŽčŠąă§ăŻăăăžăăăćĽçšăŻăăăžăăžćăŁăŚăăäşşă¨ăăăžăăžćăŁăŚăăŞăäşşăăăă ăă§ăăç 犜厤ăŽé ĺąăä˝ăă§ăăĺ ´ćă茪ăŽčˇćĽăăŠăăăăżăŞăăăé¸ăšăŞăăŁăăăŽă§ăă
ăăă ăăă ăăç¸čŤăăŞăăŚăăăă¨ăŻçłăä¸ăăžăăăç¸čŤăŻăĺ¤ćăŽčłŞăŤç´çľăăžăăćăŁăŚăăŞăăŞăăäťăăä˝ăŁăŚăă ăăăĺ°ąčˇĺ ăćąşăăăžă§ăŽć°éąéă§ăéăŤĺăăžăăĺ ˇä˝çăŤăŻă揥ăŽ5ă¤ă§ăă
大ĺŚăŽOBăťOGĺç°żăăăŁăŞă˘ăťăłăżăźăŽĺćĽçăăźăżăăźăšăITăŤé˛ăă ĺćĽçă1äşşă§ăăăă°ăăăŁăŞă˘ăťăłăżăźçľçąă§éŁçľĄăĺăăăă¨ăăăăžăăăç¸čŤăăăăă¨č¨ăă°ăćăăăăă¨ăŻăăžăăăăžăă
ćčĄçłťăŽĺ埡äźăťăŤăłăăĄăŹăłăšăăŞăłăŠă¤ăłéĺŹăŽăăŽăĺ¤ăăăăžăăconnpassăDoorkeeperă¨ăăŁăĺçĽăľă¤ăă§ăčŞĺăŽä˝żăŁăŚăăćčĄăŽĺĺă§ć˘ăăŚăă ăăăć茪äźăŽćéăŤăĺ°ąć´ťä¸ă§ăăă¨č¨ăă°ă芹ăčăăŚăăăäşşăŻăăžă
OSSăăłăăĽăăăŁăŽSlackăťDiscordăčŞĺă使ăŁăŚăăăŠă¤ăăŠăŞăăăŹăźă ăŻăźăŻăŽćĽćŹčŞăłăăĽăăăŁăŤăŻăăăăŚăĺ ĽăĺŁăăăăžăăéčŤăăŁăłăăŤă§čăăŚăżăŚăă ăă
ć°ĺĺżć´ăăăźăŻăźăŻăĺ ¨ĺ˝ăŤăăăžăăĺ ŹçăŞçŞĺŁăŞăŽă§ăăżăŞăăăŽĺ Ľç¤žăŤĺŠĺŽłăćăĄăžăăăăăăŻĺźˇăĺŠçšă§ă
ăă§ăŤç¤žäźäşşăŤăŞăŁăŚăăăéŤć Ąă大ĺŚăŽĺ 蟊ăITćĽçă§ăŞăăŚăć§ăăžăăăăĺăă¨ăŻăŠăăăăă¨ăăăčăăç¸ćăŻăăăă ăă§čŚĺş§ăŤăŞăăžă
ă1ă¨4ăŻăäťćĽăăĺăăžăăäťćĽăăăŁăŞă˘ăťăłăżăźăŤăITăŤé˛ăă ĺćĽçăç´šäťăăŚăťăăăă¨ăĄăźăŤă1ćŹéăŁăŚăă ăăăăăăăăăŽçŤ ăŽ1ćŠçŽă§ăă
ăăŞăăăăŽéŁčźăăă§ăźăş2ăăćŠăăŚăăăăćšăŻăăă§ăźăş3ă§äźćĽă¨ćĽçšăä˝ăä˝ćĽăăăŚăăžăăăăŽă¨ăăŤčŠąăăçžĺ ´ăŽă¨ăłă¸ăă˘ăŽćšăăăă§ăŤç¸čŤç¸ćăŽĺčŁă§ăăĺĺşăăĄăăťăźă¸ăŽăăĺăăăăăä¸ĺşŚčŚčżăăŚăżăŚăă ăăă
6. ă厜ćăŤăăŠă誏ćăăă
ăç¸čŤç¸ćăŽăŞăă§ăăăĄă°ăéŁăăăŽăă厜ćă§ăăăăă ăăĺĽăŤćąăăžăă
ăéŁăăççąăŻ2ă¤ăăăžăă1ă¤ăŻăă厜ćăŻITćĽçăŽçĽčăćăŁăŚăăŞăăă¨ăĺ¤ăăă¨ăăă1ă¤ăŻăă厜ćăŽćčŚăŤăŻăăżăŞăăă¸ăŽćć ă¨ăăăĺčŤăăŤăăăăŽăäšăŁăŚăăăă¨ă§ăă
ăé çŞăŻăăăăăŚăă ăăă
ă珏ä¸ăŤăćźăĺăăă¨ăăŞăă§ăă ăăăĺ寞ăăăă¨ăăŤăĺăăŁăŚăŞăăă¨čżăă¨ă芹ăŻăăă§çľăăăžăă
ă珏äşăŤăĺżé ăŽä¸čşŤăčăăŚăă ăăăăăŞăăăŽäźç¤žăăăă¨ćăăŽďźăă§ăŻăŞăăăç§ăĺ°ăăäźç¤žăŤčĄăă¨ăä˝ăĺżé ďźăă¨čăăŚăă ăăăčżăŁăŚăăçăăŻăăăăŚăĺ ˇä˝çă§ăăć˝°ăăŞăăă羌ćăĺşăăăçĽăăŞăĺĺ°ă§ä¸äşşăŤăŞăăŽă§ăŻăŞăăă
ă珏ä¸ăŤăĺżé ăŽä¸čşŤăŤăĺ ˇä˝ă§çăăŚăă ăăăăćčĄçăŤé˘ç˝ăăăăăŻăĺżé ă¸ăŽçăăŤăŞăŁăŚăăžăăăĺżé ăăć˝°ăăŞăăăăŞăăăă§ăźăş3ă§čŞżăšă貥ĺăŽć ĺ ąăçăăŤăŞăăžăăĺżé ăă羌ćăăŞăăăă§ăźăş5-5ă§ç˘şčŞăăăŞăăĄăźăŹăżăźăŽć°ĺăçăăŤăŞăăžăăăăŽéŁčźă§ăżăŞăăăçŠăżä¸ăăŚăăććăŻăăăă§ĺšăăžăă
ă珏ĺăŤăăăă§ăä¸č´ăăŞăăŞăăćąşăăăă¨ăäźăăŚăă ăăă誏ĺžă¨ĺćăŻéăăžăăĺćăĺžăăăŞăăŚăăćąşăăăă¨ăŻă§ăăžăăăă§ăźăş5-1ăŽ4-4ă§ăäźăăăă¨ăăăç¸čŤăăç¸ćă¨ăĺ ąĺăăç¸ćăŻéăăžăăĺćăéŁăăă¨ĺăăŁăç¸ćăŻăĺ ąĺăŽç¸ćă§ăăćąşăăŚăăäźăăŚăă ăăă
7. ç´ĺžăŽä¸ă§ăă¨ăăăŽăŻăŠăăăăă¨ă
ăăç´ĺžăŽä¸ă§ćąşăăŚăťăăăă¨ăŻăăŠăăăăă¨ăă
ăăăăŻă5ĺš´ĺžă10ĺš´ĺžăŽčŞĺăăăăžä¸ăăćąşćăŽççąăăčŞĺăŽč¨čă§čŞŹćă§ăăçść ăŤăăŚăăăă¨ă§ăă
ăă严茪ăĺ§ăăăăăăĺ çăć¨ăăăăăăćĺă ăăăăäşşäşăŽćšăăăäşşă ăŁăăăăăăăăăŽççąă§ćąşăăćąşćăŻă5ĺš´ĺžă10ĺš´ĺžăŤăăżăŞăăăŽćĺ ă§čŞŹćăăĽăăăŞăăžăăćłĺŽăăŚăăăă¨ă¨éăăă¨ă辡ăăă¨ăăčŞĺăŽéă¨ăăŚĺźăĺăăŤăăăŞăăžăă
ăăç§ăŻăăăăăççąă§ăăăŽäźç¤žăé¸ăłăžăăăă¨ă5ĺš´ĺžă10ĺš´ĺžăŽčŞĺăăčŞĺăŽĺŁă§čŞăăăăăŽçść ăăăă§ăźăş5ă§ăŻä˝ăŁăŚăťăăăŽă§ăă
ă芌ăăŚăżăŚăă ăăăăăžçŹŹä¸ĺčŁăŤăăŚăăäźç¤žăŤă¤ăăŚăăăŞăăăăŤăăăŽăăăă声ăŤĺşăăŚ30ç§ă§č¨ăŁăŚăżăăč¨čăŤčаăžăăŞăăăžă ććăčśłăăžăăă誰ăăŽč¨čăăăŽăžăžä˝żăŁăŚăăăŞăăăăăŻăžă ĺăăăŽă§ăă
ăă ăăăç¸čŤăăĺžăä¸ĺşŚçŤăĄć˘ăžăŁăŚăťăăăŽă§ăăç¸čŤç¸ćăŤč¨ăăăăă¨ăăăăăŤĺăĺ ĽăăŚćąşăăŞăăăăŽč¨čă¨ăăă§ăźăş2ăăă§ăźăş4ă§çŠăżä¸ăăŚăăăăŽă¨ăăçŞăĺăăăăăăăŤăăżăŞăăăŽ5ĺš´ĺž10ĺš´ĺžăŽéĄăăéăăăăăŽä˝ćĽăăéăăŞĺ ´ćă§ăăŁăŚăťăăăŽă§ăă
ăăăŽćéăŽä˝ăćšăŻăăŞăă§ăć§ăăžăăăä¸äşşăŤăŞăăĺ ´ćă§ăA4ç´1ćăĺşăăŚăéăăčŚĺş§ăć¸ăĺşăăŚăżăăćŁćŠăăăŞăăăé ăŽăŞăă§ćăčżăăŚăżăăĺ¤ăçŻăăč˝ă¨ăăé¨ĺąă§ăčŞĺăŤĺăăăăŚăżăăĺ¤ăŤéăăŚç¸čŤăăćéă¨ăĺ ăŤéăăŚćăčżăćéăŽă严ćšăčŚăăžăă
8. ćéăçăă¨ăăŽăĺ§ç¸Žç
ăăăăžă§ăčŞăżăŤăŞăŁăŚăăăăăŞćéăŻăŞăăă¨ćăăăćšă¸ă
ăăäťéąä¸ăŤćąşăăŚăă ăăăă¨č¨ăăăŚăăăăăăăŻăčŞĺă§ćąşăăćéăć°ćĽĺžăŤčżŤăŁăŚăăăăăŽçść ă§ăăŽč¨äşăčŞăă¨ăć¸ăăŚăăăă¨ăĺ ¨é¨ăéăŤĺăăŞă芹ăŤčŚăăžăă
ăĺ§ç¸Žçă罎ăăžăă
8-1. ç¸čŤç¸ćăă3äşşăŤçľă
ăăă§ăźăş5-1ăŽ4-5ă¨ĺăčăćšă§ăăćčĄăŽčŠąăă§ăăäşşă1äşşăćĽçăäźç¤žăŽĺŽć ăçĽăŁăŚăăäşşă1äşşăăżăŞăăăŽçć´ťăçĽăŁăŚăăäşşă1äşşăăăŽ3äşşăŤçľăŁăŚăă ăăă5äşşă6äşşăŤčăăŽăŻăćéăăăă¨ăăŽčŠąă§ăă
ăĺăć¨ăŚăŚăăăŽăŻăä˝ćłăŽç¸čŤĺ ă§ăăăĄăźăŤăŽć¸ăćšăéťčŠąăŽăăćšăŻăćąşăăăă¨ă§čŞżăšăŚăéăŤĺăăžăă
8-2. ćéăŽĺťśéˇăăé źă
ăćéăŻăăăăŚăĺťśă°ăăžăăé źăżćšăŻăăăă§ăă
ăăĺ ĺŽăăăă ăăăăăă¨ăăăăăžăăäşşçăŽćąşćă§ăăŽă§ă貏䝝ăćăŁăŚĺ¤ćăăăă¨čăăŚăăăžăăĺçăŽćéăăâŻćâŻćĽăžă§ĺťśă°ăăŚăăă ăăă¨ăŻĺŻč˝ă§ăăăăă
ăççąăç´°ăă誏ćăăĺż čŚăŻăăăžăăăäťç¤žăŽé¸čăćŽăŁăŚăăăă¨ăč¨ăĺż čŚăăăăžăăăćĽäťăăăăĄăăăĺ ˇä˝çăŤç¤şăăŽăăłăă§ăăăăăĺ°ăĺž ăŁăŚăťăăăăŻćăăăăăăăâŻćâŻćĽăžă§ăăŻéăăăăă§ăă
8-3. ćăăăă¨ăăŤăçĽăŁăŚăăăŚăťăăäşĺŽ
ăĺťśéˇăé źăă§ăăćăăăăă¨ăăăăžăăăăŽă¨ăăŤăçĽăŁăŚăăăŚăťăăäşĺŽăăăăžăă
ăĺçĺ´ĺçăŽă確ăăăăĺ´ĺćĄäťśăăŽQ&AăŤăăă°ăćĄç¨ĺ ĺŽăŻăĺ§ćäťč§Łç´ć¨Šçäżäťĺ´ĺĺĽç´ăçˇ çľăăçść ă¨ćąăăăăă¨ăĺ¤ăă¨ăăăŚăăžăăăăăŚĺăQ&AăŻăĺ ĺŽčžéăŻĺşćŹçăŤĺéĄăŞăă¨ăăŚăăžăăăă ăăăăžăăŤäżĄçžŠĺăŤĺăăĺ ´ĺăŤăŻăćĺŽłčł ĺăćąăăăăĺŻč˝ć§ăăăĺžăă¨ăčż°ăšăžăăĺ ă ĺŽăŽčžéăŤă¤ăăŚăŻăčˇćĽé¸ćăŽčŞçąďźć˛ćł22ćĄ1é ďźăăăăăăéćłăŤăŞăăă¨ăŻćŽăŠčăăŤăăăă¨ćč¨ăăăŚăăžăă
ăĺşĺ ¸ăŻćĄç¨ăŽĺ ĺŽăťĺ ă ĺŽăŤă¤ăăŚăĺćśăčžéăăĺ ´ĺăŽćł¨ćçšďźĺçĺ´ĺçă確ăăăăĺ´ĺćĄäťśăQ&Aďźă§ăă
ăăăŽäşĺŽăăčžéăĺ§ăăăăăŤć¸ăăŚăăăŽă§ăŻăăăžăăăăăăžćżčŤžăăăăăăĺăčżăăă¤ăăŞăăă¨ăăććăăĺ¤ćăćŞăăăăă§ăăĺăčżăăă¤ăăŞăăăă§ăŻăŞăăăăăçĽăŁăăăă§ăč˝ăĄçăăŚćąşăăŚăă ăăă
ăăŞăăćżčŤžăăăă¨ăŤčžéăčăăăă¨ăŤăŞăŁăĺ ´ĺăŽĺŽĺăŻăăă§ăźăş5-6ăŽ7çŤ ăŤç˝ŽăăŚăăăžăăćŠăăă°ćŠăăťăŠăç¸ćăŽćŽľĺăă¸ăŽĺ˝ąéżăĺ°ăăăŚć¸ăżăžăă
8-4. ĺ§ĺăĺăăŚăăă¨ćăăă
ăäťç¤žăŽčžéăćżčŤžăŽćĄäťśăŤăăăŚăăăčżäşă迍ăéŁçľĄăçš°ăčżăćĽăŚăăăăăăăçść ăŻăăă§ăźăş5-1ăŽ3çŤ ă§ĺćăăăćĺŁăŤĺ˝ăăăžăă
ăä¸äşşă§ćąăăŞăă§ăă ăăăç¸čŤĺ ăŻĺ ŹçăŞçŞĺŁăăăăžăă大ĺŚăŽăăŁăŞă˘ăťăłăżăźăć°ĺĺżć´ăăăźăŻăźăŻăé˝éĺşçĺ´ĺĺąăŽçˇĺĺ´ĺç¸čŤăłăźăăźăĺçĺ´ĺçĺ§č¨äşćĽăŽăăŠăšăĄăłăćŠăżç¸čŤĺޤă§ăă
ăăă ăăäşĺŽă¨ăăŚçłăä¸ăăŚăăăžăăĺ°ąć´ťăăŠăšăĄăłăăŽé˛ć˘ĺŻžçăŻăćéăŽăăă§ăŻăćăžăăĺăçľăżăăŤă¨ăŠăžăăžăăĺ´ĺć˝ççˇĺć¨é˛ćłă¨çˇĺĽłéç¨ćŠäźĺçćłăŤĺşăĽăćéă§ăŽä˝ç˝ŽăĽăă§ăăäşćĽä¸ťăŽçžŠĺă§ăŻăăăžăăăă¤ăžăăéĺ ąăăă°ĺż ăćŻćŁăăăĺśĺşŚăŤăŻăŞăŁăŚăăžăăăăăă§ăăč¨é˛ăćŽăă珏ä¸č ăŤčŠąăăă¨ăŤăŻćĺłăăăăžăăä¸äşşă§ĺăć˘ăăŚăăă¨ăăŽĺ¤ćăŻăĺż ăćŞăăăă§ăă
9. ç¸čŤă§ć°ăă¤ăăăăă¨ă3ă¤
ăĺżĺžăŻ4çŤ ăŽ1ă¤ă§čśłăăžăăăăăăĺ ăŻăĺŽčˇľä¸ăŽćŽľĺăă§ăă
9-1. ĺăćĽăŤăžă¨ăăŚç¸čŤăăŞă
ă1ćĽăŽăăĄăŤ5äşşăŤă6äşşăŤăç¸čŤăăă¨ăčŚĺş§ă桡ăăĺăŁăŚăé ăŽăŞăă§ć´çă§ăăžăăă1äşşăŽç¸čŤăçľăăŁăăăĺ°ăćéă罎ăăŚăăăŽčŚĺş§ăćśĺăăŚăăă揥ăŽç¸čŤă¸é˛ăă§ăă ăăăç¸čŤă¨ç¸čŤăŽéăŤ1ćĽç˝Žăăă¨çćłçă§ăăăăăŻç§ăŽçľé¨ăăăŽćčŚĺ¤ă§ăć šć ăŽăăć°ĺă§ăŻăăăžăăăćéăăŞăă¨ăăŻă8-1ăŽĺ§ç¸Žçă使ăŁăŚăă ăăă
9-2. ç¸čŤăăăă¨ăăç°ĄĺăŞăĄă˘ăŤćŽă
ăç¸čŤăăćéăçľă¤ă¨ăč¨ćśăŻćć§ăŤăŞăăžăăç¸ćăŽĺĺăčăăăă¤ăłă2ă3ĺăăăŽă¨ăčŞĺăćăăăă¨1ă2ćăăăŽç¨ĺşŚă§ăăăŽă§ăç°ĄĺăŞăĄă˘ăćŽăăŚăăă¨ăăă¨ăăćŻčźć¤č¨ăăăăăăŞăăžăăăă§ăźăş5-4ăŽćŻčźăˇăźăăä˝ăă¨ăăăăŽăĄă˘ăăăŽăžăžććăŤăŞăăžăă
9-3. ç¸čŤăăćąşćăĺ ĺťśă°ăăŤăăĺŁĺŽăŤăăŞă
ăç¸čŤăçśăăŚăăă¨ăćąşăăăăŞăăŞăăă¨ăăăăžăăäşşăŤčăăŚăăéăŻăćąşăăŞăăŚć¸ăăăă§ăăç¸čŤăŻăććăéăăä˝ćĽă§ăăŁăŚăćąşćă䝣ăăăŤăăŚăăăä˝ćĽă§ăŻăăăžăăăčŞĺăĺŽăăćąşćăŽćĽăćąşăăŚăăăăăéçŽăăŚăç¸čŤăçľăăč¨č¨ăćăŁăŚăă ăăă
10. ćĺžăŻčŞĺă§ćąşćăăŚăťăăççą
ăĺşăç¸čŤăăăă¨ăăăăăăŞčŚĺş§ăéăăăă¨ăăăăăĺ ăŽćĺžăŽä¸ćŠăŻăăżăŞăăăŽčśłă§č¸ăżĺşăăŚăă ăăă
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