ᣣޔෳടੱᢙ ੱ
ᐔᚑ ᐕᐲߺ߿߉⋵᳃ᄢቇ ቇᩞ╬㐿⻠ᐳ ᵹ⑼ቇ⎇ⓥᚲޟߥ߇ࠇޠ㧧 ᐕ ᣣ㨪 ᣣ㧔 ࿁㧕ޔᲤ࿁ቯຬᢙ ੱ
ቇㇺޟบችၔޠࠨࠗࠛࡦࠬ࠺ࠗ 㧧ዊਛቇ↢ኻ⽎ޔ ᐕ ᣣޔෳടੱᢙ ੱ
ᣣᧄ⥶ⓨቝቮቇળർㇱᡰㇱ╙ ࿁⑼ቇ⻠Ṷળޟⷫሶߩߚߩࡠࠤ࠶࠻㐿ᢎቶޠ㧧 ᐕ ᣣ
ᣣᧄቝቮዋᐕ࿅บߚߥ߫ߚಽ࿅㧧 ᐕ 㨪
参 考 資 料
(平成 23 年度)
㧭ᐔᚑ ᐕߩ⎇ⓥ⊒
એਅߦฦ⎇ⓥಽ㊁ߩ⎇ⓥ⊒ࠍ߹ߣࠆޕߥ߅ޔ⪺⠪߇ⶄᢙಽ㊁ߦࠊߚߞ ߡࠆ߽ߩߦߟߡߪ㊀ⶄߒߡឝタߐࠇߡࠆޕ
# ᭂ㒢ᔕᵹ⎇ⓥಽ㊁4GCEVKPI(NQY.CDQTCVQT[
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆㧕
6/CK;5CMKOKVUW*0CMCOWTC;1ICOK6-WFQ*-QDC[CUJK㧦'HHGEVQH VJG+PEKFGPV5JQEM9CXG+PVGTCEVKPI9KVJ6TCPUXGTUCN,GV(NQYQPVJG/KZKPICPF
%QODWUVKQP㧘2TQEGGFKPIUQHVJG%QODWUVKQP+PUVKVWVG㧘8QN㧔㧕㧘RR 5-CFQYCMK*6CMCJCUJK*-QDC[CUJK㧦6JG'HHGEVUQH4CFKCVKQPQPVJG&[PCOKE
$GJCXKQTQH%GNNWNCT2TGOKZGF(NCOGU)GPGTCVGFD[+PVTKPUKE+PUVCDKNKV[㧘 2TQEGGFKPIUQHVJG%QODWUVKQP+PUVKVWVG㧘8QN㧔㧕㧘RR /1MW[COC65W\WMK;1ICOK/-WOCICOK*-QDC[CUJK㧦6WTDWNGPV%QODWUVKQP
%JCTCEVGTKUVKEUQH2TGOKZGF)CUGUKPC2CEMGF2GDDNG$GFCV*KIJ2TGUUWTG㧘 2TQEGGFKPIUQHVJG%QODWUVKQP+PUVKVWVG㧘8QN㧔㧕㧘RR
;+EJKMCYC;1VCYCTC*-QDC[CUJK;1ICOK6-WFQ/1MW[COC5-CFQYCMK㧦 (NCOG5VTWEVWTGCPF4CFKCVKQP%JCTCEVGTKUVKEUQH%1*%1CKT6WTDWNGPV 2TGOKZGF(NCOGUCV*KIJ2TGUUWTG㧘2TQEGGFKPIUQHVJG%QODWUVKQP+PUVKVWVG㧘8QN 㧔㧕㧘RR
5-CFQYCMK/;CJCVC*-QDC[CUJK㧦'HHGEVUQHVJG7PDWTPGF)CU6GORGTCVWTG CPF.GYKU0WODGTQPVJG+PVTKPUKE+PUVCDKNKV[QH*KIJ6GORGTCVWTG2TGOKZGF(NCOGU㧘 ,QWTPCNQH6JGTOCN5EKGPEGCPF6GEJPQNQI[㧘8QN㧔㧕㧘RR
࿖㓙ળ⼏ߢߩ⊒
5+UJKMCYC6-WFQ*-QDC[CUJK5-CVQ㧦'HHGEVUQH'NGXCVGF#ODKGPV2TGUUWTG QP#VQOK\CVKQP%JCTCEVGTKUVKEUQH#KTDNCUV#VQOK\GT㧘6JG'KIJVJ+PVGTPCVKQPCN
%QPHGTGPEGQP(NQY&[PCOKEUVJ+%(&㧘㧔㧕㧘RR
(/CVUWPQ,9CPI;1VCYCTC;1ICOK*-QDC[CUJK㧦#5VWF[QP6WTDWNGPV 2TGOKZGF%QODWUVKQPHQT%1*%11/KZVWTGCV*KIJ2TGUUWTG㧘6JG'KIJVJ +PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEUVJ+%(&㧘㧔㧕㧘RR
*-QDC[CUJK;1ICOK㧦6WTDWNGPV%QODWUVKQPQH/QFGN%QCNICUKHKECVKQP5[PICU CV*KIJ2TGUUWTG㧘6JG'NGXGPVJ+PVGTPCVKQPCN5[ORQUKWOQP#FXCPEGF(NWKF +PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘㧔㧕㧘 RR
5-CFQYCMK61UJKOC*-QDC[CUJK㧦+PUVCDKNKV[QH*KIJ6GORGTCVWTG2TGOKZGF (NCOGU㧘6JG'NGXGPVJ+PVGTPCVKQPCN5[ORQUKWOQP#FXCPEGF(NWKF+PHQTOCVKQPCPF
6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘㧔㧕㧘RR
࿖ౝળ⼏ߢߩ⊒
㐷⣁ᢅዊᨋ⑲ᤘᄢፉථ㧦㜞੍᷷ᷙวἫἻߩ࿕ਇቯᕈߦ㑐ߔࠆᢙ୯⸃ᨆ㧦ᧂ Άࠟࠬኒᐲ৻ቯ᧦ઙਅߦ߅ߌࠆ᷷ᐲߩᓇ㗀㧘╙ ࿁ᣣᧄવᾲࠪࡦࡐࠫ࠙ࡓ 㧘㧔㧕㧘 RR
ᄢᵏኡዊ㑐㓷ੱᅏጊ♿㋈ᧁᜏᦶዊᨋ⑲ᤘ㧦㜞᷷㜞ਅߦ߅ߌࠆࠛ࠲ࡁ
࡞੍ᷙวἫἻߩΆࡔࠞ࠾࠭ࡓߦ㑐ߔࠆ⎇ⓥ㧘ᣣᧄᯏ᪾ቇળᾲᎿቇࠦࡦࡈࠔࡦࠬ
㧘㧔㧕㧘RR
,KPJWC9CPIᄢ↰ේ᮸᧻㊁ᄥዊᨋ⑲ᤘᄢᵏኡᎿ⮮℉ᅏጊ♿㧦㜞ਅ ߦ߅ߌࠆ⍹ᡷ⾰ᮨᡆࠟࠬߩ⚐㉄⚛ੂᵹΆ․ᕈߦ㑐ߔࠆ⎇ⓥ㧘ᣣᧄᯏ᪾ቇળᾲᎿቇ
ࠦࡦࡈࠔࡦࠬ㧘㧔㧕㧘RR
ᄢᵏኡዊ㑐㓷ੱᅏጊ♿㋈ᧁᜏᦶዊᨋ⑲ᤘ㧦㜞᷷㜞ਅߦ߅ߌࠆࠛ࠲ࡁ
࡞ⓨ᳇੍ᷙวἫἻߩΆᔕᯏ᭴ߩ⸃ᨆ㧘╙ ࿁Άࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘RR 㐷⣁ᢅᄢፉථዊᨋ⑲ᤘ㧦㜞੍᷷ᷙวἫἻߩᢙ୯⸃ᨆ㧦ᧂΆࠟࠬኒᐲ৻ቯ᧦ઙਅ ߦ߅ߌࠆἫἻ㕙ߩਇቯᕈ㧘╙ ࿁Άࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘RR
,KPJWC9CPIᏒᎹᵏਭ᧻㊁ᄥᅏጊ♿ᄢᵏኡዊᨋ⑲ᤘ㧦㜞ਅߦ߅ߌࠆੂ
ᵹ੍ᷙวἫἻߩἫἻ㕙᭴ㅧ⸃ᨆߦ㑐ߔࠆ⎇ⓥ㧘╙ ࿁Άࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘 RR
ᄢ↰ේ᮸,KPJWC9CPI᧻㊁ᄥᎿ⮮℉ᄢᵏኡᅏጊ♿ዊᨋ⑲ᤘ㧦㜞ਅ ߦ߅ߌࠆ⍹ᡷ⾰ᮨᡆࠟࠬߦኻߔࠆ⚐㉄⚛੍ᷙวੂᵹΆ․ᕈ㧘╙ ࿁Άࠪࡦࡐࠫ
࠙ࡓ㧘㧔㧕㧘RR
ொ↰⍮ᐢਛጊౝጊᱞጤ㦮ᢅᒾዊᨋ⑲ᤘᄢᵏኡᅏጊ♿㧦ᢙ୯ࠪࡒࡘ
࡚ࠪࡦߦࠃࠆࠬ࠻ࠞἹౝΆേ⸃ᨆ㧘╙ ࿁Άࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘 RR
ᐈผዊᨋ⑲ᤘ㐷⣁ᢅ㧦ࠛࡦ࠲࡞ࡇ৻ቯ᧦ઙਅߦ߅ߌࠆ㜞੍᷷ᷙวἫἻߩᢙ ୯⸃ᨆ㧦࿕ਇቯᕈߦ㑐ߔࠆ࡞ࠗࠬᢙߩലᨐ㧘ᣣᧄᯏ᪾ቇળർ㒽ାᡰㇱ ᦼ✚ળ
⻠Ṷળ㧘㧔㧕
ொ↰⍮ᐢਛጊౝጊᱞጤ㦮ᢅᒾዊᨋ⑲ᤘ㧦ᢙ୯ࠪࡒࡘ࡚ࠪࡦߦࠃࠆࠬ࠻
ࠞἹౝΆേ⸃ᨆ㧘╙ ࿁ᑄ᫈‛⾗ḮᓴⅣቇળ㧘㧔㧕
# ᭂ㒢ᾲ⽎⎇ⓥಽ㊁*GCV6TCPUHGT%QPVTQN.CDQTCVQT[
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆㧕
5/CTW[COC56CMCUJKOC,1MCLKOC#-QOK[C65GMKCPF6;CODG㧦6JGTOCN 6JGTCR[CPF'XCNWCVKQPD[C2TGEKUG6GORGTCVWTG%QPVTQN&GXKEG㧘*GCV
6TCPUHGT#UKCP4GUGCTEJ㧘8QN㧔㧕㧘RR
5JKIGPCQ/CTW[COC6CMCUJK;CDWMK6GVUW[C5CVQ-QWVCTQ6UWDCMK#VUWMK-QOK[C
/KMKJKVQ9CVCPCDG*KTQUJK-CYCOWTC-CVUWOK6UWMCOQVQ㧦'XKFGPEGUQHKPETGCUKPI RTKOCT[RTQFWEVKQPKPVJGQEGCPD[5VQOOGN̉URGTRGVWCNUCNVHQWPVCKP㧘&GGR5GC 4GUGTEJΣ㧘8QN㧔㧕㧘RR
/-JQWMJK5/CTW[COC㧦6GORGTCVWTGCPF*GCV(NWZ&KUVTKDWVKQPUVJTQWIJ5KPING CPF&QWDNG9KPFQY)NC\KPI0QPITC[%CNEWNCVKQP㧘5OCTV)TKFCPF4GPGYCDNG'PGTI[㧘 8QN㧔㧕㧘R
/$CPGUJK5/CTW[COC#-QOK[C㧦%QORCTKUQPDGVYGGPCGUVJGVKECPFVJGTOCN RGTHQTOCPEGUQHEQRRGTQZKFGCPFVKVCPKWOFKQZKFGPCPQRCTVKEWNCVGEQCVKPIU㧘 ,QWTPCNQH3WCPVKVCVKXG5RGEVTQUEQR[4CFKCVKXG6TCPUHGT㧘8QN㧔㧕㧘R 5JKP6CMC[COC6CMCUJK5GMK/CUCUJK9CVCPCDG5JKIGTW6CMCUJKOC0QTKJKTQ5WIKVC 5CVQUJK-QPPQ6CMCUJK6CMGFC*KTQ[WMK#TCK6QOQ[WMK;CODG0QDWQ;CGICUJK /CMQVQ;QUJK\CYC5JKIGPCQ/CTW[COCCPF5JKP+EJK0KVVC㧦%JCPIGUQH$NQQF(NQY 8QNWOGKPVJG5WRGTKQT/GUGPVGTKE#TVGT[CPF$TCEJKCN#TVGT[YKVJ#DFQOKPCN 6JGTOCN5VKOWNCVKQP㧘'XKFGPEG$CUGF%QORNGOGPVCT[CPF#NVGTPCVKXG/GFKEKPG㧘 8QN㧔㧕#TVKENG+&FQKGECOPGR
#5CMWTCK4-CPDC[CUJK-/CVUWDCTC5/CTW[COC㧦4CFKCVKXG*GCV6TCPUHGT
#PCN[UKUKPC6WTDWNGPV0CVWTCN%QPXGEVKQP1DVCKPGFHTQO&KTGEV0WOGTKECN 5KOWNCVKQP㧘,QWTPCNQH6JGTOCN5EKGPEGCPF6GEJPQNQI[㧘8QN㧔㧕㧘RR /$CPGUJK5/CTW[COCCPF#-QOK[C㧦6JGGHHGEVUQH6K1RKIOGPVGFEQCVKPIU EJCTCEVGTKUVKEUQPVGORGTCVWTGCPFDTKIJVPGUUQHCEQCVGFDNCEMUWDUVTCVG㧘5QNCT 'PGTI[㧘8QN㧔㧕㧘RR
4/WVJWMWOCT5WDJCUJ%/KUJTC5/CTW[COCCPF-WPCN/KVTC㧦#UUGUUOGPVQH UKIPCNUHTQOCVKUUWGRJCPVQOUWDLGEVGFVQTCFKCVKQPUQWTEGUQHVGORQTCNURCPU QHVJGQTFGTQHCPCPQRKEQCPFHGOVQUGEQPFCPWODGTKECNUVWF[㧘0WOGTKECN
*GCV6TCPUHGT2CTV#㧘8QN㧔㧕㧘RR
4COEJCPFTC2%JQRCFG5WDJCUJ%/KUJTC2/CJCPVCCPF5/CTW[COC㧦0WOGTKECN
#PCN[UKUQHCP+PXGTUG$QWPFCT[&GUKIP2TQDNGOQHC&4CFKCPV(WTPCEGYKVJC
&&GUKIP1DLGEV㧘0WOGTKECN*GCV6TCPUHGT2CTV#㧘8QN㧔㧕㧘RR 5WDJCUJ%/KUJTC4/WVJWMWOCTCPCPF5/CTW[COC㧦6JGHKPKVGXQNWOGOGVJQF CRRTQCEJVQVJGEQNNCRUGFFKOGPUKQPOGVJQFKPCPCN[\KPIUVGCF[VTCPUKGPV TCFKCVKXGVTCPUHGTRTQDNGOUKPRCTVKEKRCVKPIOGFKC㧘+PVGTPCVKQPCN%QOOWPKECVKQPU KP*GCVCPF/CUU6TCPUHGT㧘8QN㧔㧕㧘RR
4COEJCPFTC2%JQRCFG5WDJCUJ%/KUJTC2/CJCPVCCPF5/CTW[COC㧦'UVKOCVKQP QHRQYGTQHJGCVGTUKPCTCFKCPVHWTPCEGHQTWPKHQTOVJGTOCNEQPFKVKQPUQP&
KTTGIWNCTUJCRGFQDLGEVU㧘+PVGTPCVKQPCN,QWTPCNQH*GCVCPF/CUU6TCPUHGT㧘8QN 㧔㧕
-.CTK/$CPGUJK5#)CPFLCNKMJCP0CUUCD#-QOK[C5/CTW[COC㧦%QODKPGF JGCVVTCPUHGTQHTCFKCVKQPCPFPCVWTCNEQPXGEVKQPKPCUSWCTGECXKV[EQPVCKPKPI RCTVKEKRCVKPIICUGU㧘+PVGTPCVKQPCN,QWTPCNQH*GCVCPF/CUU6TCPUHGT㧘8QN 㧔㧕㧘RR
4COEJCPFTC2%JQRCFG5WDJCUJ%/KUJTC2/CJCPVCCPF5/CTW[COC㧦'HHGEVU QHNQECVKQPUQHC&FGUKIPQDLGEVKPC&TCFKCPVHWTPCEGHQTRTGUETKDGFWPKHQTO VJGTOCNEQPFKVKQPU㧘#RRNKGF6JGTOCN'PIKPGGTKPI㧘8QN㧔㧕㧘RR
*KTQMK)QPQOG/GJFK$CPGUJK#VUWMK-QOK[CCPF5JKIGPCQ/CTW[COC㧦4CFKCVKXG 2TQRGTVKGUQH5RGEVTCN5GNGEVKXG%QCVKPIU2KIOGPVGFYKVJ6K10CPQRCTVKENGU㧘
*GCV6TCPUHGT#UKCP4GUGCTEJ㧘㧔㧕&1+JVL
,1MCLKOC#-QOK[C5/CTW[COC㧦&GXGNQROGPVQH%T[QUWTIKECN5[UVGOKP5OCNN 4GIKQP7VKNK\KPI2JCUGF%JCPIGKPC/KETQEJCPPGN㧘6JG'KIJVJ-5/',5/'6('%㧘 8QN㧔㧕(4
5/CTW[COC-&GIWEJK#-QOK[C㧦(QTOCVKQPCPF&KUUQEKCVKQPQH1EGCPKE/GVJCPG
*[FTCVG(QTC.QY%1'OKUUKQP2QYGT)GPGTCVKQP5[UVGO㧘#5/'2QYGT%QPHGTGPEG 219'4㧘㧔㧕219'4
6-QDCTK#-QOK[C5/QTK[C5-QUCMC;0CMCPQ㧦8KUWCNK\CVKQPQH(NQY2CVVGTPU KP&KHHGTGPVN[5JCRGF%QQNKPI%JCPPGNUQH2KUVQPU25(8+26JGVJ2CEKHKE 5[ORQUKWOQP(NQY8KUWCNK\CVKQPCPF+OCIG㧘㧔㧕
,1MCLKOC#-QOK[C5/CTW[COC㧦6JGQTGVKECN5VWF[HQT*KIJ*GCV(NWZ%QQNKPI D[7UKPI2JCUG%JCPIG*GCV6TCPUHGTKPC/KETQEJCPPGN㧘VJGVJ+PVGTPCVKQPCN
%QPHGTGPEGQP*GCV6TCPUHGTCPF(NWKF(NQYKP/KETQUECNG㧘㧔㧕*6((/+8
*KTQMK)QPQOG/GJFK$CPGUJK#VUWMK-QOK[CCPF5JKIGPCQ/CTW[COC㧦%QPVTQNQH 4CFKCVKXG2TQRGTVKGUQH%QCVKPIU2KIOGPVGFYKVJ(G10CPQRCTVKENGU㧘#,6'%
#5/',5/'VJ6JGTOCN'PIKPGGTKPI,QKPV%QPHGTGPEG㧘㧔㧕#,6'%
,(6QTTGU#-QOK[C,1MCLKOCCPF5/CTW[COC㧦'XCNWCVKQPQHVJG%QPEGPVTCVKQP
&GRGPFGPE[QH/CUU&KHHWUKQP%QGHHKEKGPVUKP#SWGQWU$KPCT[5QNWVKQPU㧘
2TQEGGFKPIUQHVJ+PVGTPCVKQPCN%QPHGTGPEGQP&KHHWUKQPKP5QNKFUCPF.KSWKFU㧘 㧔㧕&5.
'5JQLK#-QOK[C,1MCLKOCCPF5/CTW[COC㧦8KUWCNK\CVKQPCPF/GCUWTGOGPV QH0CVWTCN%QPXGEVKQPCTQWPF8GTVKECN(NCV2NCVGD[%QOOQP2CVJ2JCUG5JKHVKPI +PVGTHGTQOGVGT㧘2TQEGGFKPIUQHPF+PVGTPCVKQPCN5[ORQUKWOQP6TCPURQTV 2JGPQOGPC㧘㧔㧕
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆એᄖ㧕
ዊችᢕ᮸ޔ⼱ୃ৻ޔዊ㊎㆐ޔዊဈ⺈ੑޔખ㊁ᤚసޔጊ㊀⋥㧦ࡇࠬ࠻ࡦࠢࡦ
ࠣ࠴ࡖࡀ࡞ౝᵹേߩนⷞൻ㧘⥄േゞᛛⴚળ⺰ᢥ㓸㧘8QN㧔㧕㧘RR
ጊ ㊀⋥㧦ήേജේሶἹ಄ළࠪࠬ࠹ࡓߩឭ᩺̆ᣢ⸳Ἱߦ߽ㆡ↪น⢻㧘ේሶജ G[G ᣣ
ೀᎿᬺᣂ⡞␠㧘8QN㧔㧕㧘RR
ጊ㊀⋥ޔ/$CPGUJKޔᰞ◊㧦߰ߊੂᵹⶄวᾲャㅍࠪࡒࡘ࡚ࠪࡦࡕ࠺࡞ߩ 㐿⊒㧘ᰴઍⲢว⎇ⓥࠪࠬ࠹ࡓ㧔ࠬࡄࠦࡦࡇࡘ࠲㧕↪⎇ⓥᚑᨐႎ๔ᦠ㧘8QN 㧔㧕㧘RR
ጊ㊀⋥ޔዊችᢕ᮸ޔጊ↰㧦ᄢⷙᮨⅣႺߦ߅ߌࠆࠛࡀ࡞ࠡ⒖േ⹏ଔߣߘߩ⸃ᨆ㧘
ᰴઍⲢว⎇ⓥࠪࠬ࠹ࡓ㧔ࠬࡄࠦࡦࡇࡘ࠲㧕↪⎇ⓥᚑᨐႎ๔ᦠ㧘8QN㧔㧕㧘 RR
࿖㓙ળ⼏ߢߩ⊒
5JKIGPCQ/CTW[COC㧦(NQY&[PCOKEUKP0CPQCPF/KETQ5[UVGOU/CUU6TCPUHGTCPF (NWKF&[PCOKE/GCUWTGOGPV7PFGT/KETQITCXKV[㧘ධ੩⥶ⓨ⥶ᄤᄢቇߢߩ⻠Ṷળ㧘 㧔㧕
5JKIGPCQ/CTW[COC㧦%TGCVKPI(QTGUVUKP1EGCP&GUGTVU7UKPIVJG2GTRGVWCN5CNV (QWPVCKP.CRWVC2TQLGEV㧘ᶏㅢᄢቇߢߩ⻠Ṷળ㧘㧔㧕
,1MCLKOC#-QOK[CCPF5/CTW[COC㧦%QPVTQNQHHTQ\GPTGIKQPD[WNVTCHKPG ET[QRTQDGWVKNK\KPITGHTKIGTCPVEKTEWNCVKQPU[UVGO㧘㧔㧕
5/CTW[COC㧦5ECNG'HHGEVQH*GCVCPF(NWKF(NQYHQT#RRNKECVKQPVQ/KETQCPF 0CPQ6GEJPQNQIKGU㧘%JWPI#PI7PKXGTUKV[㧘㧔㧕㧘RR
5/CTW[COC㧦9JCV̉U*CRRGPGFKP(WMWUJKOC0WENGCT2QYGT2NCPV*GCVCPF(NWKF (NQYKP4GCEVQTUCV5GXGTG#EEKFGPV㧘6JGPF65/'+PVGTPCVKQPCN%QPHGTGPEGQP /GEJCPKECN'PIKPGGTKPI65/'+%Q/'㧘㧔㧕
5/CTW[COC㧦9JCV̉U*CRRGPGFKP(WMWUJKOC0WENGCT2QYGT2NCPV*GCVCPF(NWKF(NQY KP4GCEVQTUCV5GXGTG#EEKFGPV㧘'NGEVTKEKV[)GPGTCVKPI#WVJQTKV[QH6JCKNCPF㧘 㧔㧕
/$CPGUJK*)QPQOG,1MCLKOC5/CTW[COC㧦'XCNWCVKQPQH4CFKCVKXG2TQRGTVKGU QH%T1(G12KIOGPV2QYFGTKP5QNCT5RGEVTWO4CPIGWUKPI'ZRGTKOGPVCN&KHHWUG 4GHNGEVKXKV[/GCUWTGOGPV㧘'KIJVJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘 㧔㧕㧘RR
6;CDWMK/9CVCPCDG#-QOK[C5/CTW[COC㧦2QVGPVKCNHQT1EGCP(GTVKNK\CVKQP D[2GTRGVWCN5CNV(QWPVCKP'CEJ$CUKP'UVKOCVKQPQH7RYGNNKPI(NQY4CVG㧘'KIJVJ +PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘㧔㧕㧘RR
*)QPQOG/$CPGUJK,1MCLKOC#-QOK[C5/CTW[COC㧦6JG'HHGEVQH&KURGTUGF 5VCVGVQ%QPVTQNQH4CFKCVKXG2TQRGTVKGUQH%QCVKPIU2KIOGPVGFYKVJ0CPQRCTVKENGU㧘 'KIJVJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘㧔㧕㧘RR 5/CTW[COC;5CVQ#5CMWTCK,1MCLKOC/$CPGUJK#-QOK[C㧦#PCN[UKUQH
#ZKU[OOGVTKE4CFKCVKXG*GCV6TCPUHGTKP$KQNQIKECN6KUUWGWUKPIVJG4CFKCVKQP
'NGOGPV/GVJQF㧘'KIJVJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘㧔㧕㧘 RR
##N/CJFQWTK/$CPGUJK#$CTVJGN*)QPQOG,1MCLKOC5/CTW[COC㧦5RGEVTCN 4CFKCVKXG2TQRGTVKGUQH)TGGPJQWUG2NCUVKE(KNOU7UKPI+PXGTUG/GVJQF㧘'KIJVJ +PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘㧔㧕㧘RR
0;COCFC#5CMWTCK#-QOK[C5/CTW[COC㧦'PGTI[6TCPUHGT5KOWNCVKQPCPF
#PCN[UKUQP/GICUECNG'PXKTQPOGPV㧘6JG'NGXGPVJ+PVGTPCVKQPCN5[ORQUKWOQP
#FXCPEGF(NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘 㧔㧕㧘RR
#5CMWTCK;5CVQ5/CTW[COC,1MCLKOC#-QOK[C㧦*GCV6TCPUHGT#PCN[UKUKP C$KQNQIKECN6KUUWG'ZRQUGFQ.CUGT+TTCFKCVKQP㧘6JG'NGXGPVJ+PVGTPCVKQPCN 5[ORQUKWOQP#FXCPEGF(NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP
#(+6(+㧘㧔㧕㧘RR
5/CTW[COCCPF,1MCLKOC㧦9JCV̉U*CRRGPGFKP(WMWUJKOC0WENGCT2QYGT2NCPV*GCV CPF(NWKF(NQYKP4GCEVQTUCV5GXGTG#EEKFGPV㧘VJ#WUVTCNCUKCP*GCVCPF/CUU 6TCPUHGT%QPHGTGPEG㧘㧔㧕
5/CTW[COC㧦#EEKFGPVCV(WMWUJKOC&CKKEJK0WENGCT2QYGT2NCPV#PCN[UKU7UKPI 'PGTI[CPF/CUU%QPUGTXCVKQP.CY㧘+PVGTPCVKQPCN(QTWOQP(TQPVKGT6JGQTKGUQH 6JGTOCN5EKGPEG㧘㧔㧕
࿖ౝળ⼏ߢߩ⊒
ጊ㊀⋥ޔ⮮ༀᐘޔዊችᢕ᮸ޔᰞ◊㧦ࠩᴦ≮ߦ߅ߌࠆ↢⚵❱ౝߩశવ
ᾲવዉㅪᚑ⸃ᨆ㧘╙ ࿁ࡃࠗࠝࠛࡦࠫ࠾ࠕࡦࠣ⻠Ṷળ㧘㧔㧕㧘RR
ጊ㊀⋥ޔ↰⋥ੱޔ㥲⮮ᢥ㓶㧦ࠣࡠࡃ࡞ %1' ࠍᵴ↪ߒߚ࿖㓙⊛ඳ჻ੱ᧚⢒ᚑ㧘ᣣ ᧄᯏળቇળ ᐕᐲ╙ ᦼቯᤨ␠ຬ✚ળ㧘㧔㧕
ጟፉᷕਯޔዊችᢕ᮸ޔጊ㊀⋥㧦㜞ᾲᵹㅦ಄ළࡑࠗࠢࡠ࠴ࡖࡀ࡞ౝ⋧ᄌൻવᾲߩℂ
⺰⸃ᨆ㧘╙ ࿁ᣣᧄવᾲࠪࡦࡐࠫ࠙ࡓ⻠Ṷ⺰ᢥ㓸㧘㧔㧕
,WCP(6QTTGUዊችᢕ᮸ޔጟፉᷕਯޔጊ㊀⋥㧦㜞ಽሶൻว‛ߩ᳓ṁᶧౝ‛⾰
ᢔଥᢙߩỚᐲଐሽᕈ᷹ቯ㧘╙ ࿁ᣣᧄવᾲࠪࡦࡐࠫ࠙ࡓ⻠Ṷ⺰ᢥ㓸㧘 㧔㧕
/$CPGUJK*)QPQOG5/CTW[COCCPF#-QOK[C㧦*GCVUJKGNFRGTHQTOCPEGQH(G1 2KIOGPVGFEQCVKPIUD[KPXGTUGCPCN[UKUQHHWNNURGEVTCNTGHNGEVKXKV[OGCUWTGOGPVU㧘 VJPCVKQPCNJGCV6TCPUHGT5[ORQUKWOQH,CRCP㧘㧔㧕
ጊ㊀⋥㧦ᶏᵗ⾗Ḯߩഃ↢㧘ᶏᵗⅣႺഃ↢ᯏ᭴⸳┙⸥ᔨ⻠Ṷળ㧘㧔㧕
ጊ㊀⋥㧦᧲ർᄢቇ⪤ળߩ⚵❱ߣ᧲ᣣᧄᄢ㔡ἴߦࠃࠆ᧲ർᄢቇⵍኂ⁁ᴫ㧘㕍⪲Ꮏᬺ
ળ 㑐᧲ᡰㇱ᧲੩ᡰㇱ✚ળ㧘㧔㧕
ጊ㊀⋥㧦વᾲᓮߣ⇣ಽ㊁⑼ቇߩⲢว㧘╙ ࿁⮎ቇᙣ⺣ળ⎇ⓥ⸛⺰ળ㧘㧔㧕㧘
RR
ጊ㊀⋥ޔ㜞ᯅ㇌ᒄޔᎹ⑲ᤐޔਭ↰ືᒎޔጊ⧷㧦↥ቇቭㅪ៤ߦࠃࠆ㔚⏛⺞ℂེ
ኻᔕシ㊂ൻ㍌㋕ࡈࠗࡄࡦߩ㐿⊒㧘ᣣᧄᯏ᪾ቇળ᧲ർᡰㇱ╙ ᦼ⑺ቄ⻠Ṷળ㧘㧔㧕㧘 RR
ጊ㊀⋥㧦ήേജේሶἹ಄ළࠪࠬ࠹ࡓߩน⢻ᕈ㧘ᾲᎿቇࠦࡦࡈࠚࡦࠬ 㧘㧔㧕
ጊ㊀⋥ޔጟㇱቁޔጟፉᷕਯޔ⋿ਅᄩޔዊችᢕ᮸ޔ㜞ᯅ৻㇢㧦ὐធ⸅ᑼᾲ‛ᕈ᷹
ቯᴺߣㅒ㗴⸃ᨆࠍ↪ߚエ⾰᧚ᢱ߮ᶧߩᾲ‛ᕈ⹏ଔ㧘6JGPF,CRCP5[ORQUKWO QP6JGTOQRJ[UKECN2TQRGTVKGU㧘㧔㧕㧘RR
ዊ㊎㆐ޔ/GJFK$CPGUJKޔጟፉᷕਯޔዊችᢕ᮸ޔጊ㊀⋥㧦ᢔㄭૃࠍ↪ߚ㜞᷷
ᄙሹ⾰ᢿᾲ᧚ߦ߅ߌࠆ߰ߊવᾲ⹏ଔ㧘6JGPF,CRCP5[ORQUKWOQP6JGTOQRJ[UKECN 2TQRGTVKGU㧘㧔㧕㧘RR
ጊ㊀⋥㧦0CPQUECNG4CFKCVKXG*GCV6TCPUHGTHQT.CTIG5ECNG'PXKTQPOGPVCN+UUWGU㧘 ࡑࠗࠢࡠ࠽ࡁᵹᎿቇࡢ࡚ࠢࠪ࠶ࡊ㧘㧔㧕
ጊ㊀⋥㧦ፉ╙৻ේሶജ⊒㔚ᚲߢ߇ߎߞߚ߆㧘╙ ࿁ᾲᎿቇࡢ࡚ࠢࠪ࠶ࡊ㧘 㧔㧕㧘RR
ዊ㊎㆐ዊችᢕ᮸⼱ୃ৻ዊဈ⺈ੑખ㊁ᤚసጊ㊀⋥㧦ࡇࠬ࠻ࡦ಄ළ࠴ࡖ ࡀ࡞ౝߩᵹേ᭽⋧ߩนⷞൻ࠴ࡖࡀ࡞ᒻ⁁ߩᓇ㗀㧘ᣣᧄવᾲቇળ᧲ർᡰㇱ╙ ᦼᤐቄ
⻠Ṷળ╙ ࿁ᣣᧄવᾲቇળቇ↢⊒ળ㧘8QN㧘㧔㧕㧘RR
㊁৻㇢ዊችᢕ᮸ᧁ㆐ੱႮᷕ৻㇢ਣጊ⨃ᄦ᧻ᧄ⡡⋉ሶጪผ㧦ޟ⇇㕙ᾲ ᵹࠪࠬ࠹ࡓߦ߅ߌࠆᾲ‛⾗ャㅍ⽎ߣߘߩᓮޠ⎇ⓥ⃰ 9) ᵴേႎ๔㧘╙ ࿁ቝቮ
↪ࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘RR
ዊችᢕ᮸5CPIMYQP,GQPI;WPIJYCP$[WPጊ㊀⋥㧦ᓸዊ㊀ജਅߦ߅ߌࠆᭂૐ᷷ᵹ
ߩേ⸃ታ㛎ታᣉߩᬌ⸛㧘╙ ࿁ቝቮ↪ࠪࡦࡐࠫ࠙ࡓ㧘㧔㧕㧘RR ዊ㊎㆐ዊችᢕ᮸⼱ୃ৻ዊဈ⺈ੑખ㊁ᤚసጊ㊀⋥㧦ࡇࠬ࠻ࡦ಄ළ࠴ࡖ ࡀ࡞ౝߩᵹേ᭽⋧ߩนⷞൻ㧙࠴ࡖࡀ࡞ߩᒻ⁁ߩᓇ㗀㧙㧘╙ ࿁ᣣᧄવᾲቇળቇ↢⊒
ળ㧘㧔㧕㧘RR
ዊችᢕ᮸ጊ㊀⋥,WCP(GNKRG6QTTGU#NXCTG\ᐣมⴡᄥ㧦శቇᐓᷤ⸘ߦࠃࠆ‛
⾰ᢔ႐߅ࠃ᷷߮ᐲႺ⇇ጀߩ㜞♖ᐲนⷞൻ㧘ᣣᧄᯏ᪾ቇળᾲᎿቇࠦࡦࡈࠔࡦࠬ 㧘 㧔㧕
ጟፉᷕਯዊችᢕ᮸ጊ㊀⋥㧦಄ᇦᓴⅣࠪࠬ࠹ࡓࠍ↪ߒߚᭂ⚦ࠢࠗࠝࡊࡠ
ࡉߦࠃࠆಓ⚿㗔ၞᓮ㧘ᣣᧄᯏ᪾ቇળ ᐕᐲᐕᰴᄢળ㧘㧔㧕
ጟፉᷕਯ㧦ࡑࠗࠢࡠ࠴ࡖࡀ࡞ౝ⋧ᄌൻવᾲࠍ↪ߒߚᭂ⚦ࠢࠗࠝࡊࡠࡉߩ㐿⊒
ߣ㜞ᾲᵹ᧤಄ළ߳ߩዷ㐿㧘ࠣࡠࡃ࡞ %1' ࡊࡠࠣࡓޟᵹേ࠳ࠗ࠽ࡒࠢࠬ⍮ߩⲢวᢎ
⢒⎇ⓥ⇇ὐޠ╙ ࿁ಽ㊁ᮮᢿࡒ࠽㧘㧔㧕 ߘߩઁߩ⸃⺑✚⺑⻠⠌ળᢎ᧚╬
ጊ㊀⋥ઁ ฬ㧦╙Υㇱ ᾲᵹࠛࡀ࡞ࠡⅣႺޔΥ ᾲᵹၮ␆ ᾲ
㧘ᯏ᪾Ꮏቇࡂࡦ࠼ࡉ࠶ࠢ㧘㧔㧕㧘RR
ේሶἹౝᾲᵹേ⽎ߩផቯፉ╙৻ේሶജ⊒㔚ᚲ ภᯏߩ႐ว㧘᧲ർᄢቇࠢࡠࠬࠝ
ࡃ㧘8QN㧔㧕㧘RR
ጊ㊀⋥ޔ/$CPGUJKޔᰞ◊㧦߰ߊੂᵹⶄวᾲャㅍࠪࡒࡘ࡚ࠪࡦࡕ࠺࡞ߩ 㐿⊒㧘ᰴઍⲢว⎇ⓥࠪࠬ࠹ࡓ㧔ࠬࡄࠦࡦࡇࡘ࠲㧕↪⎇ⓥᚑᨐႎ๔ᦠ㧘8QN 㧔㧕㧘RR
ጊ㊀⋥ޔዊችᢕ᮸ޔጊ↰㧦ᄢⷙᮨⅣႺߦ߅ߌࠆࠛࡀ࡞ࠡ⒖േ⹏ଔߣߘߩ⸃ᨆ㧘
ᰴઍⲢว⎇ⓥࠪࠬ࠹ࡓ㧔ࠬࡄࠦࡦࡇࡘ࠲㧕↪⎇ⓥᚑᨐႎ๔ᦠ㧘8QN㧔㧕㧘 RR
# ᭂૐ᷷ᵹ⎇ⓥಽ㊁%T[QIGPKE(NQY.CDQTCVQT[
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆㧕
-1JKTC-0CMCIQOKCPF06CMCJCUJK㧦2TGUUWTGFTQR4GFWEVKQPCPF*GCVVTCPUHGT
&GVGTKQTCVKQPQH5NWUJ0KVTQIGPKP*QTK\QPVCN2KRG(NQY㧘%T[QIGPKEU㧘8QN㧔㧕㧘 RR
-1JKTC;/WMCKCPF#1VC㧦0WOGTKECN5VWF[QH5NWUJ0KVTQIGP(NQYKPC
*QTK\QPVCN2KRG㧘2TQEGGFKPIUQHVJG6YGPV[6JKTF+PVGTPCVKQPCN%T[QIGPKE 'PIKPGGTKPI%QPHGTGPEG㧘8QN㧔㧕㧘RR
-1JKTC㧦2TGUUWTG&TQR4GFWEVKQP2JGPQOGPQPQH5NWUJ0KVTQIGP(NQYKPC*QTK\QPVCN 2KRG㧘%T[QIGPKEU㧘8QN㧔㧕㧘RR
-1JKTC45JKOK\W-6CMCJCUJK*-QDC[CUJKCPF*6CIWEJK㧦2TGUUWTG&TQR CPF*GCV6TCPUHGT%JCTCEVGTKUVKEUQH$QKNKPI.KSWKF0KVTQIGPKPC*QTK\QPVCN2KRG (NQY㧘2TQEGGFKPIUQHVJG6YGPV[6JKTF+PVGTPCVKQPCN%T[QIGPKE'PIKPGGTKPI
%QPHGTGPEG㧘8QN㧔㧕㧘RR
-1JKTC㧦&GXGNQROGPVQHC*KIJ'HHKEKGPE[*[FTQIGP6TCPURQTVCVKQPCPF5VQTCIG 5[UVGOWUKPI5NWUJ*[FTQIGP㧘2TQEGGFKPIUQHVJG6YGPV[6JKTF+PVGTPCVKQPCN
%T[QIGPKE'PIKPGGTKPI%QPHGTGPEG㧘8QN㧔㧕㧘RR
-1JKTC60CICKCPF-6CMCJCUJK㧦%CXKVCVKPI(NQYQH5WDEQQNGF.KSWKF0KVTQIGP KPC%&0Q\\NG㧘2TQEGGFKPIUQHVJG6YGPV[6JKTF+PVGTPCVKQPCN%T[QIGPKE 'PIKPGGTKPI%QPHGTGPEG㧘8QN㧔㧕㧘RR
-/K[CVC*/QTK;*COCOQVQ㧦%QTTGNCVKQPHQTVJGHNQYDQKNKPIJGCVVTCPUHGT KPUOCNNFKCOGVGTVWDGU㧘6JGTF++4+PVGTPCVKQPCN%QPITGUUQH4GHTKIGTCVKQP㧘 㧔㧕
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆એᄖ㧕
ᄢᐔൎ⑲ᄥ↰ᢕੱะᐽᤩ⚦㊁℉Ꮘ㧦᳓ᐔ▤ౝࠍᵹേߔࠆᭂૐ᷷ࠬ࠶ࠪࡘᵹ
ߩᵹേવᾲ․ᕈߦ㑐ߔࠆᢙ୯⸃ᨆ㧔5.75*&㧕㧘ૐ᷷Ꮏቇ㧘8QN㧔㧕㧘RR
ᄢᐔൎ⑲ਛㄟ㜞ᯅೣผ㧦᳓ᐔ▤ౝࠍᵹേߔࠆࠬ࠶ࠪࡘ⓸⚛ߩജ៊ᄬૐᷫ߅ࠃ
߮વᾲഠൻ․ᕈߦ㑐ߔࠆ⎇ⓥ㧘ૐ᷷Ꮏቇ㧘8QN㧔㧕㧘RR
ᄢᐔൎ⑲ਛጊᔘ᳗ቁ૫㧦❗ᄢࡁ࠭࡞ࠍᵹࠇࠆࠨࡉࠢ࡞ᶧ⓸⚛ߩࠠࡖࡆ
࠹࡚ࠪࡦᵹേਇቯ⽎㧘ૐ᷷Ꮏቇ㧘8QN㧔㧕㧘RR
ች↰৻ม⧷ᄦựᧄ⧐ᓼ㧦ᓸ⚦▤ౝᵹᴣ㛛ᾲવ㆐ߩᢛℂᑼ㧘ᣣᧄ಄ಓⓨ⺞ቇળ⺰
ᢥ㓸㧘8QN㧔㧕㧘RR
࿖㓙ળ⼏ߢߩ⊒
6*QUQPQCPF-1JKTC㧦0WOGTKECN5VWF[QH*GCV6TCPUHGTHQT%T[QIGPKE5NWUJ(NQY KPC*QTK\QPVCN%KTEWNCT2KRG㧘'KIJVJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU㧘 8QN㧔㧕㧘RR
&0CMC#1VCCPF-1JKTC㧦0WOGTKECN#PCN[UKUQH%T[QIGPKE5QNKF.KSWKF5NWUJ (NQYKPC5SWCTG2KRG㧘'KIJVJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU㧘8QN 㧔㧕㧘RR
,1MW[COC-0CMCIQOK-1JKTCCPF-6CMCJCUJK㧦2TGUUWTG&TQR4GFWEVKQP 2JGPQOGPQPQH%T[QIGPKE5QNKF.KSWKF5NWUJ(NQYKPC%QTTWICVGF2KRG㧘'KIJVJ +PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU㧘8QN㧔㧕㧘RR
60CMC[COC60CICK4-1JKTC-6CMCJCUJK*-QDC[CUJK*6CIWEJK6 -QLKOCCPF/*QPIQ㧦2TGUUWTG&TQRCPF*GCV6TCPUHGTHQT$QKNKPI6YQRJCUG(NQY QH.KSWKF0KVTQIGPKPC*QTK\QPVCN2KRG㧘6JG'NGXGPVJ+PVGTPCVKQPCN5[ORQUKWO QP#FXCPEGF(NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP
#(+6(+㧘㧔㧕㧘RR
࿖ౝળ⼏ߢߩ⊒
ᄢᐔൎ⑲㧦᳓ᐔ▤ౝࠍᵹേߔࠆࠬ࠶ࠪࡘ⓸⚛ߩജ៊ᄬૐᷫ⽎㧘╙ ࿁ ᐕ ᐲ⑺ቄૐ᷷Ꮏቇ㔚ዉቇળ㧘8QN㧘㧔㧕㧘RR
ᄢᐔൎ⑲㧦ࠦ࡞ࠥ࠻▤ࠍᵹേߔࠆᭂૐ᷷࿕ᶧੑ⋧ࠬ࠶ࠪࡘᵹߩജ៊ᄬૐᷫ
⽎㧘 ᐕᐲᣣᧄ಄ಓⓨ⺞ቇળᐕᰴᄢળ㧘㧔㧕㧘RR
ᄢᐔൎ⑲ᄥ↰ᢕੱ㧦㜞ല₸᳓⚛ࠛࡀ࡞ࠡࠪࠬ࠹ࡓ㐿⊒ߩߚߩࠬ࠶ࠪࡘᵹߩ⍱
ᒻ▤ౝᵹേ․ᕈ㧘╙ ࿁ᣣᧄࠛࡀ࡞ࠡቇળᄢળ㧘8QN㧘㧔㧕㧘RR ᄢᐔൎ⑲ᄥ↰ᢕੱ㧦⍱ᒻ▤ౝࠍᵹേߔࠆᭂૐ᷷࿕ᶧੑ⋧ࠬ࠶ࠪࡘᵹߩᢙ୯⸃ᨆ㧘 ᣣᧄᷙ⋧ᵹቇળᐕળ⻠Ṷળ 㧘㧔㧕㧘RR
ᄢᐔൎ⑲ᅏጊᖳਛㄟ㜞ᯅᐘ৻㧦ࠦ࡞ࠥ࠻▤ࠍᵹേߔࠆᭂૐ᷷࿕ᶧੑ⋧ࠬ࠶ࠪ
ࡘᵹߩജ៊ᄬૐᷫ⽎㧘ᣣᧄᷙ⋧ᵹቇળᐕળ⻠Ṷળ 㧘㧔㧕㧘RR
ਛㄟᄢᐔൎ⑲㜞ᯅᐘ৻㧦ࠬ࠲ࠟ࠼⍱ᒻ▤ౝࠍᵹࠇࠆࠬ࠶ࠪࡘ⓸⚛ߩᵹേ․ᕈ㧘
╙ ࿁ ᐕᐲᤐቄૐ᷷Ꮏቇ㔚ዉቇળ㧘8QN㧘㧔㧕㧘R
ᄢᐔൎ⑲ᅏጊᖳ㜞ᯅᐘ৻㧦ࠦ࡞ࠥ࠻▤ࠍᵹേߔࠆࠬ࠶ࠪࡘᵹߩജ៊ᄬૐᷫ
㧙▤ᒻ⁁ߦࠃࠆ㆑㧙㧘╙ ࿁ ᐕᐲᤐቄૐ᷷Ꮏቇ㔚ዉቇળ㧘8QN㧘㧔㧕㧘
R
ਛᄢテᄥ↰ᢕੱᄢᐔൎ⑲㧦⍱ᒻ▤ౝࠍᵹേߔࠆࠬ࠶ࠪࡘᵹߩᢙ୯⸃ᨆ㧘╙ ࿁ ᐕᐲᤐቄૐ᷷Ꮏቇ㔚ዉቇળ㧘8QN㧘㧔㧕㧘R
ᄢᐔൎ⑲ᄥ↰ᢕੱ㧦ᱜᣇᒻ▤ౝࠍᵹേߔࠆࠬ࠶ࠪࡘᵹߩᢙ୯⸃ᨆ㧘╙ ࿁ ᐕᐲᤐቄૐ᷷Ꮏቇ㔚ዉቇળ㧘8QN㧘㧔㧕㧘R
ᄢᐔൎ⑲ᄥ↰ᢕੱ㧦ᱜᣇᒻ▤ౝࠍᵹേߔࠆᭂૐ᷷࿕ᶧੑ⋧ࠬ࠶ࠪࡘᵹߩᢙ୯⸃ᨆ㧘
╙ ࿁ⓨ᳇⺞಄ಓㅪว⻠Ṷળ㧘8QN㧘㧔㧕㧘RR
ᄢᐔൎ⑲ᄥ↰ᢕੱ㧦࿕ᶧੑ⋧ࠬ࠶ࠪࡘᵹߩ▤ౝᵹേ․ᕈߦ㑐ߔࠆᢙ୯⸃ᨆ㧘ᐔᚑ ᐕᐲ᧲ർᄢቇ⎇ⓥᚲㅪ៤ࡊࡠࠫࠚࠢ࠻⎇ⓥᚑᨐႎ๔ળ㧘㧔㧕㧘R
ਛጊᔘ᳗ቁ૫ᄢᐔൎ⑲㜞ᯅᐘ৻ዊᨋᒄ↰ญ⑲ਯ㧦᳓ᐔ▤ౝࠍᵹࠇࠆᶧ⓸
⚛ᴣ㛛ᵹߩᵹേ․ᕈ߅ࠃ߮ࡏࠗ࠼₸⸘᷹㧘╙ ࿁ ᐕᐲᤐቄૐ᷷Ꮏቇ㔚ዉቇ ળ㧘8QN㧘㧔㧕㧘R
ᄢᐔൎ⑲㧦ࠬ࠶ࠪࡘ᳓⚛ࠍ↪ߒߚ㜞ല₸᳓⚛ࠛࡀ࡞ࠡࠪࠬ࠹ࡓ㧘ࠗࡁࡌ࡚ࠪ
ࡦࠫࡖࡄࡦ 㧙ᄢቇᧄᏒ㧘㧔㧕㧘RR
ᄢᐔൎ⑲㧦ࠬ࠶ࠪࡘ᳓⚛ࠍ↪ߒߚ㜞ല₸᳓⚛ャㅍ⾂⬿ࠪࠬ࠹ࡓ㧘ᐔᚑ ᐕᐲ᧲
ർᄢቇ⎇ⓥᚲㅪ៤ࡊࡠࠫࠚࠢ࠻⎇ⓥᚑᨐႎ๔ળ㧘㧔㧕㧘R
᭑ᧁశᴦ⧷ᄦች↰৻ม↰ઍ㓷ᶈደผựᧄ⧐ᓼ㧦ᓸ⚦▤ౝ᳓ᐔᵹߩ ᴣ㛛ᾲવ㆐ߣജ៊ᄬ㧘 ᐕᐲᣣᧄ಄ಓⓨ⺞ቇળᐕᰴᄢળ㧘㧔㧕
# ᭂ㒢㜞ᵹേ⎇ⓥಽ㊁/QNVGP)GQOCVGTKCNU.CDQTCVQT[
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆㧕
5JKP+VQ-C\WQ*C[CUJKCPF-QLK0CICPQ㧦%JCTCEVGTK\CVKQPQHCJ[FTCWNKEHTCEVWTG KPVJG*KICUJK*CEJKOCPVCKIGQVJGTOCNOQFGNHKGNF,CRCPDCUGFQPHNWKFF[PCOKEU㧘 6TCPUCEVKQPUQH)GQVJGTOCN4GUQWTEGU%QWPEKN㧘8QN㧔㧕㧘RR -C\WQ*C[CUJK㧦#EVKXG#EQWUVKE%JCTCEVGTK\CVKQPQH)GQVJGTOCN4GUGTXQKT%TCEM YKVJ#RRNKECVKQPVQ(KGNF&CVC㧘6JG4GRQTVUQHVJG+PUVKVWVGQH(NWKF5EKGPEG 6QJQMW7PKXGTUKV[5GPFCK,CRCP㧘8QN㧔㧕㧘RR
-QVCTQ5GMKPG#VUWUJK1MCOQVQCPF-C\WQ*C[CUJK㧦+PUKVWQDUGTXCVKQPQHVJG ET[UVCNNK\CVKQPRTGUUWTGKPFWEGFD[ JCNKVGET[UVCNITQYVJKPCOKETQHNWKFKE EJCPPGN㧘#OGTKECP/KPGTCNQIKUV㧘8QN㧔㧕㧘RR
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆એᄖ㧕
ᨋ ৻ᄦ㧦⢻േ⊛ᾲߩߚߩౝㇱࠍᵹߢḩߚߐࠇߚਃᰴర߈ⵚߩᝄേ․ᕈߦ 㑐ߔࠆ⎇ⓥ㧘᧲ർᄢᵹ⑼ቇ⎇ⓥᚲႎ๔㧘8QN㧔㧕㧘RR
࿖ౝળ⼏ߢߩ⊒
દ⮮ િ㧘ᨋ ৻ᄦ㧦ᾲߦ↪ࠄࠇࠆဒߦ㑐ߔࠆੑᰴరゲኻ⒓ࡕ࠺࡞ߩᔕജ
⸃ᨆ㧘ᣣᧄᾲቇળ ᐔᚑ ᐕᜰኋᄢળ㧘㧔㧕
# 㔚⏛⍮⢻ᵹ⎇ⓥಽ㊁'NGEVTQOCIPGVKE+PVGNNKIGPV(NWKFU.CDQTCVQT[
ࠝࠫ࠽࡞⺰ᢥ㧔⧷⺆㧕
*0KUJK[COC*6CMCPC-5JKPQJCTC-/K\WMK--CVCIKTKCPF/1JVC㧦 'ZRGTKOGPVCN#PCN[UKUQP/4(NWKF%JCPPGN(NQY&[PCOKEUYKVJ%QORNGZ(NWKF9CNN +PVGTCEVKQPU㧘,QWTPCNQH/CIPGVKUOCPF/CIPGVKE/CVGTKCNU㧘8QN㧔㧕㧘 RR
55WFQ&#UCPQ*6CMCPCCPF*0KUJK[COC㧦6JG&[PCOKE$GJCXKQTQH/CIPGVKE (NWKF#DUQTDGFVQ5OCNN2GTOCPGPV/CIPGVKP#NVGTPCVKPI/CIPGVKE(KGNF㧘,QWTPCN QH/CIPGVKUOCPF/CIPGVKE/CVGTKCNU㧘8QN㧔㧕㧘RR
,,GPKUVC*6CMCPC*0KUJK[COC/$CTVNQXC8#WDTGEJV2-TGPGM85GODGT CPF#/CUNCPK㧦#%QORCTCVKXG0WOGTKECN5VWF[QH*[DTKF5VCDKNK\GF#TIQP9CVGT 'NGEVTKE#TE㧘%QORWVGT2J[UKEU%QOOWPKECVKQPU㧘8QN㧔㧕㧘RR 65JKDCVC#1\CMK*6CMCPCCPF*0KUJK[COC㧦9CVGT6TGCVOGPV%JCTCEVGTKUVKEU 7UKPI#EVKXCVGF#KT/KETQDWDDNG,GVYKVJ2JQVQEJGOKECN4GCEVKQP㧘,QWTPCNQH(NWKF 5EKGPEGCPF6GEJPQNQI[㧘8QN㧔㧕㧘RR
3.K*6CMCPC;-2WCPF*0KUJK[COC㧦#P#VOQURJGTKE2TGUUWTG3WCUKWPKHQTO 2NCPCT2NCUOC,GV)GPGTCVGFD[7UKPIC&KGNGEVTKE$CTTKGT%QPHKIWTCVKQP㧘#RRNKGF 2J[UKEU.GVVGTU㧘8QN㧔㧕㧘RR
,,CPI*6CMCPC125QNQPGPMQCPF*0KUJK[COC㧦#FXCPEGOGPVQH2QYFGT 5RJGTQKFK\CVKQP2TQEGUU7UKPIC5OCNN2QYGT&%4(*[DTKF2NCUOC(NQY5[UVGOD[
5KPWUQKFCN)CU+PLGEVKQP㧘,QWTPCNQH(NWKF5EKGPEGCPF6GEJPQNQI[㧘8QN㧔㧕㧘 RR
,,GPKUVC*6CMCPC*0KUJK[COC/KNCFC$CTVNQXC8#WDTGEJV2-TGPGM /*TCDQXUM[6-CXMC85GODGTCPF#/CUNCPK㧦+PVGITCVGF2CTCOGVTKE5VWF[
QHC*[DTKF5VCDKNK\GF#TIQP9CVGT#TEWPFGT5WDUQPKE6TCPUQPKECPF5WRGTUQPKE 2NCUOC(NQY4GIKOGU㧘,QWTPCNQH2J[UKEU&#RRNKGF2J[UKEU㧘8QN㧔㧕㧘 RR
3.K;-2WCPF*0KUJK[COC㧦#VOQURJGTKE2TGUUWTG&KGNGEVTKE$CTTKGT2NCUOC ,GVU'NQPICVGFD['NGXCVKPI'ZVGTPCN'NGEVTKE(KGNF㧘+'''6TCPUCEVKQPQP2NCUOC 5EKGPEG㧘8QN㧔㧕㧘RR
*0KUJK[COC40CICKCPF*6CMCPC㧦%JCTCEVGTK\CVKQPQHC/WNVKRNG$WDDNG,GV YKVJC5VTGCOGT&KUEJCTIG㧘+'''6TCPUCEVKQPUQP2NCUOC5EKGPEG㧘8QN㧔㧕㧘 RR
,,GPKUVC*6CMCPC*0KUJK[COC2-TGPGM/$CTVNQXCCPF8#WDTGEJV㧦
%QORWVGT/QFGNKPIQH4CFKCVKXG6TCPUHGTKP*[DTKF5VCDKNK\GF#TIQP9CVGT 'NGEVTKE#TE㧘+'''6TCPUCEVKQPUQP2NCUOC5EKGPEG㧘8QN㧔㧕㧘RR
*6CMCPC,,CPI,+ICYC60CMCLKOC125QNQPGPMQCPF*0KUJK[COC㧦 +ORTQXGOGPVQH+P(NKIJV#NWOKPC5RJGTQKFK\CVKQP2TQEGUU7UKPIC5OCNN2QYGT
#TIQP&%4(*[DTKF2NCUOC(NQY5[UVGOD[*GNKWO/KZVWTG㧘,QWTPCNQH6JGTOCN5RTC[
6GEJPQNQI[㧘8QN㧔㧕㧘RR
࿖㓙ળ⼏ߢߩ⊒
*0KUJK[COC40CICK-0KKPWOCCPF*6CMCPC㧦%JCTCEVGTK\CVKQPQH/WNVKRNG
$WDDNG,GVYKVJ2WNUGF&KUEJCTIGHQT9CVGT6TGCVOGPV㧘VJ+PVGTPCVKQPCN5[ORQUKWO QP2NCUOC%JGOKUVT[㧘㧔㧕
,,CPI*6CMCPC52CTMCPF*0KUJK[COC㧦'HHGEVQH.KSWKF&TQRNGVU+PLGEVKQP QP2QYFGT5RJGTQKFK\CVKQP2TQEGUU7UKPIC.QY2QYGT&%4(*[DTKF2NCUOC(NQY 5[UVGO㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP2NCUOC%JGOKUVT[㧘㧔㧕
3.K*6CMCPC;-2WCPF*0KUJK[COC㧦3WCUK7PKHQTO2NCPCT2NCUOC,GV )GPGTCVGFD[7UKPICP#VOQURJGTKE2TGUUWTG&$&%QPHKIWTCVKQP㧘VJ+PVGTPCVKQPCN 5[ORQUKWOQP2NCUOC%JGOKUVT[㧘㧔㧕
55WFQ6)QVQ/5JKPQ\CMK6-CKPWOC*6CMCPCCPF*0KUJK[COC㧦6JG&[PCOKE
$GJCXKQWTQH/CIPGVKE.GXKVCVKPI/CIPGV/CIPGVKE(NWKF'NGOGPVKP#NVGTPCVKPI /CIPGVKE(KGNF㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP#RRNKGF'NGEVTQOCIPGVKEUCPF /GEJCPKEU+5'/㧘㧔㧕㧘RR
55WFQ6)QVQ6;CPQ/(WVCOWTC*6CMCPCCPF*0KUJK[COC㧦/KETQ 4GEKRTQECVKPI#EVWCVQT7UKPI/CIPGVKE(NWKFCPF6YQ2GTOCPGPV/CIPGVU㧘
+PVGTPCVKQPCN%QPHGTGPEGQP#FXCPEGF6GEJPQNQI[KP'ZRGTKOGPVCN/GEJCPKEU
#6'/̉㧘㧔㧕
6QOQJKTQ5JKDCVCCPF*KFG[C0KUJK[COC㧦9CVGT2WTKHKECVKQP7UKPI#EVKXCVGF/KUV (NQYYKVJ2NCUOC㧘VJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘㧔㧕㧘 RR
3.K*6CMCPC;-2WCPF*0KUJK[COC㧦+PXGUVKICVKQPQH&KGNGEVTKE$CTTKGT
&KUEJCTIG2NCPCT,GVUCV#VOQURJGTKE2TGUUWTG㧘VJ+PVGTPCVKQPCN%QPHGTGPEGQP (NQY&[PCOKEU+%(&㧘㧔㧕㧘RR
,,CPI*6CMCPC52CTMCPF*0KUJK[COC㧦#FXCPEGOGPVQH#NWOKPC2QYFGT 5RJGTQKFK\CVKQP2TQEGUUKPC.QY2QYGT&%4(*[DTKF2NCUOC(NQY5[UVGOD[9CVGT
&TQRNGVU+PLGEVKQP㧘VJ+PVGTPCVKQPCN%QPHGTGPEGQP(NQY&[PCOKEU+%(&㧘 㧔㧕㧘RR
,,GPKUVC*6CMCPC*0KUJK[COCCPF/*TCDQXUM[㧦+PXGUVKICVKQPQH5WRGTUQPKE
*[DTKF5VCDKNK\GF#TIQP9CVGT#TEHQT$KQOCUU)CUKHKECVKQP6JG4QNGQH4CFKCVKQP 6TCPUHGT/GVJQF7UGFKP%QORWVGT5KOWNCVKQP㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP
#FXCPEGF(NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘
㧔㧕㧘RR
5&GKXCPFTGP--CVCIKTK60CMCLKOC*6CMCPCCPF*0KUJK[COC㧦+ORCEVQH .KSWKF&TQRUQP*GCVGF)TQQXGF5WTHCEGU㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP#FXCPEGF (NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘㧔㧕㧘 RR
/5JKPQ\CMK55WFQ*6CMCPCCPF*0KUJK[COC㧦1UEKNNCVKQP%JCTCEVGTKUVKEU QH.GXKVCVGF/CIPGV/CIPGVKE(NWKF5[UVGO㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP
#FXCPEGF(NWKF+PHQTOCVKQPCPF6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘 㧔㧕㧘RR
*6CMCPC;6CPCMC*0KUJK[COC㧦2J[UKEQEJGOKECN%JCTCEVGTKUVKEUQH
/GVJCPG#KT&KGNGEVTKE$CTTKGT&KUEJCTIGCV*KIJ2TGUUWTG㧘VJ+PVGTPCVKQPCN 5[ORQUKWOQP2NCUOC%JGOKUVT[2JKNCFGNRJKC㧘㧔㧕
*6CMCPC;6CPCMCCPF*0KUJK[COC㧦5VTGCOGT&[PCOKEUKP/GVJCPG#KT&$&7PFGT
*KIJ2TGUUWTGCPF*KIJ6GORGTCVWTG%QPFKVKQPU㧘VJ+PVGTPCVKQPCN%QPHGTGPEGQP (NQY&[PCOKEU+%(&㧘㧔㧕㧘RR
<$9CPI25.G*2.K%;$CQ*6CMCPCCPF*0KUJK[COC㧦
%QORWVCVKQPCN5VWF[QP#VOQURJGTKE4(&KUEJCTIGYKVJ-KPGVKE(NWKF+PVGITCVGF /QFGN㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP#FXCPEGF(NWKF+PHQTOCVKQPCPF
6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘㧔㧕㧘RR
*6CMCPC;6CPCMCCPF*0KUJK[COC㧦4CFKECN)GPGTCVKQP&WTKPI5VTGCOGT 2TQRCICVKQPKP/GVJCPG#KT&$&7PFGT*KIJ2TGUUWTGCPF*KIJ6GORGTCVWTG
%QPFKVKQPU㧘VJ+PVGTPCVKQPCN5[ORQUKWOQP#FXCPEGF(NWKF+PHQTOCVKQPCPF 6TCPUFKUEKRNKPCT[(NWKF+PVGITCVKQP#(+6(+㧘㧔㧕㧘RR
࿖ౝળ⼏ߢߩ⊒
ᓟ⮮ථᏈ㗇⮮⺈৻㜞ᄹ⑲ආጊ⑲㧦⏛ᕈᵹߩๆ⌕ߒߚ ߩዊ⏛⍹♽ߩ
ᵹ⏛႐ᔕ╵㧘ᣣᧄᯏ᪾ቇળ᧲ർᡰㇱ╙ ᦼ✚ળ⻠Ṷળ㧘㧔㧕㧘RR
㐳੫㜞ᄹ⑲ආጊ⑲㧦ࠬ࠻ࡑ㔚ߦࠃࠆࡃࡉ࡞ࠫࠚ࠶࠻ߩ㜞ᯏ⢻ൻߣ
᳓ಣℂ߳ߩᔕ↪㧘ᣣᧄᯏ᪾ቇળ᧲ർᡰㇱ╙ ᦼ✚ળ⻠Ṷળ㧘㧔㧕㧘RR ᣂᴧ㧘㐳੫㧘㜞ᄹ⑲ආ㧘ጊ⑲㧦ࡊ࠭ࡑࠍౝ൮ߒߚᄙὐࡃࡉ࡞ࠫࠚ࠶࠻ߩ
↢ᚑߣ᳓ಣℂ߳ߩᔕ↪㧘ᣣᧄᷙ⋧ᵹቇળᐕળ⻠Ṷળ 㧘㧔㧕㧘RR
◉ේ㧘㜞ᄹ⑲ආ㧘ጊ⑲㧦ࡊ࠭ࡑ࠴ࡘࡉౝߦ߅ߌࠆᓸ☸ሶߩᠣᜈ߅ࠃ߮៝
ㅍ㧘ᣣᧄᷙ⋧ᵹቇળᐕળ⻠Ṷળ 㧘㧔㧕㧘RR
ጊ⑲㧘ᣂᴧ㧘㐳੫㧘㜞ᄹ⑲ආ㧦ࠬ࠻ࡑ㔚ࠍ߁ᄙὐࡃࡉ࡞ࠫࠚ࠶࠻
ߩ․ᕈ⸃ᨆߣᯏ⢻ᕈ⹏ଔ㧘ᣣᧄᯏ᪾ቇળ ᐕᐲᐕᰴᄢળ㧘㧔㧕
,#0),W[QPI㧘㜞ᄹ⑲ආ㧘ጊ⑲㧦ྃ㔵ᵈဳ &%4( ࡂࠗࡉ࠶࠼ࡊ࠭ࡑᵹേࠪࠬ
࠹ࡓߩᾲᵹേ․ᕈߣᓸ☸ሶ⁁ൻࡊࡠࠬ㧘ᣣᧄᯏ᪾ቇળ ᐕᐲᐕᰴᄢળ㧘㧔㧕