
ãè³ç£åœ¢æã®çéãç¥ããªããšæïŒãå¢é éæãã®ç¥ãããããã¯ãŒãšã¯ïŒ
å°æ¥ã®åå ¥æºãå¢ãããããã°ãé«é åœéæãããå¢é éæãéžã¹ã
ããã«ã¡ã¯ïŒçä¿é·ã§ãã
å°æ¥ã®åå
¥æºã®ïŒã€ãšããŠæ ªåŒæè³ããããã©ãã©ããªéæã«ãããããã®ãããããªãã
ãããªãæ©ã¿ãæã€ããªãã«ããç¥ã£ãŠã»ããã®ãããå¢é
éæãã§ãã
ãã®èšäºã§ã¯ãå¢é éæã®ç¥ãããããã¯ãŒãšãã®é åããçµéšè«ãç¬èªã®ã·ãã¥ã¬ãŒã·ã§ã³ããŒã«ã䜿ã£ãŠåŸ¹åºè§£èª¬ããŸãã
â»æ¬èšäºã¯æè³ãæšå¥šãããã®ã§ã¯ããããŸãããæè³ã¯èªå·±è²¬ä»»ã§ãé¡ãããŸãã
ãããããå¢é ããšã¯ïŒ
å¢é ãšã¯ãäŒæ¥ãæ ªäž»ã«å¯ŸããŠæ¯æãé åœéãåæãããå¢ããããšãæããŸãã
äŒæ¥ã¯å©çã®äžéšãæ ªäž»ã«éå
ããŸããããã®é
åœéã®é¡ã¯æ¯å¹ŽèŠçŽãããŸãã
æ¥çžŸã奜調ã§å©çãå¢ããã°ãæ ªäž»ãžã®éå
ãšããŠé
åœéãå¢ããããšãããã®ã§ãã
ãé«é åœæ ªããšã®éãã¯ïŒ
ãããé«é
åœæ ªããšããèšèãè³ã«ãããããããŸããã
é«é
åœæ ªãšã¯ãçŸåšã®æ ªäŸ¡ã«å¯Ÿããé
åœéã®å©åããé«ãéæã®ããšã
äžæ¹ãå¢é
éæã¯ãçŸæç¹ã§ã®é
åœå©åããããã»ã©é«ããªããŠããå°æ¥çã«é
åœéãå¢ãç¶ããå¯èœæ§ãç§ããéæãæããŸãã
ã€ãŸããå¢é
éæã¯ãæé·ããé
åœæ ªããšãèšããã§ãããã
ãããã¹ãŽã€ïŒå¢é éæïŒã€ã®é å
ãªãå¢é
éæãããã»ã©ãŸã§ã«æ³šç®ãããã®ã§ããããïŒ
ãã®å
·äœçãªã¡ãªãããèŠãŠãããŸãããã
ïŒïŒãéæ³ã®åãè€å©å¹æã§éªã ããŸåŒã«è³ç£ãå¢ããïŒ
å¢é
éæã®æå€§ã®é
åã¯ãäœãšèšã£ãŠããè€å©å¹æãã§ãã
åãåã£ãé
åœéãããã«åãéæã«åæè³ããããšã§ãå
æ¬ãå¢ããæ¬¡ã«ããããé
åœéãå¢ããŠãããŸãã
ãããç¹°ãè¿ãããšã§ããŸãã§éªã ããŸã倧ãããªãããã«ãè³ç£ãå é床çã«å¢ããŠããã®ã§ãã
ç¹ã«é·ææè³ãšçµã¿åãããããšã§ããã®å¹æã¯çµ¶å€§ã§ãã
å æ¬ïŒïŒïŒïŒäžåã幎éè¿œå æè³é¡10äžåãè³Œå ¥æé åœå©åã3%ãå¢é ç3%ãé åœéã«ä¿ãçšé20%ã§ã·ãã¥ã¬ãŒã·ã§ã³ããŸããã

å¢é çãç¶æãã€ã€è¿œå æè³ãããå Žåãå°æ¥ã®åãåãé åœéãèšãäžãã£ãŠããããšãããããŸãã
äœéšè«ãšããŠãç§ã®å ŽåãååŸæã®é åœå©åãã¯ïŒïœïŒïŒ ååŸã®éæããããŸããããååŸããïŒå¹Žçµéããããã«ã¯ãååŸæã®é åœå©åãã10%ãè¶ ããéæãåºãŠããŸããã
å®éã®åãåãé åœéã®æšç§»ã¯ãäŒæ¥æ¥çžŸãç€ŸäŒæ å¢ã«ããç°ãªã£ãŠããŸããããå¢é ããšãããã¯ãŒã®ãããã¯ãã®ã·ãã¥ã¬ãŒã·ã§ã³çµæã§çè§£ããããšãã§ããã§ãããã
ïŒïŒãå°æ¥æ§âãæ ªäŸ¡äžæãæåŸ
ã§ããïŒ
å¢é
ãçºè¡šãããšããããšã¯ãäŒæ¥ãããããããæé·ãç¶ããŸããããæ¥çžŸã«èªä¿¡ããããŸããããšããå匷ãã¡ãã»ãŒãžãçºä¿¡ããŠããã®ãšåãã§ãã
åžå Žã¯ããã奜æããçµæãšããŠæ ªäŸ¡ã®äžæã«ãç¹ãããããåŸåããããŸãã
é
åœéã ãã§ãªããæ ªäŸ¡ã®å€äžããçïŒãã£ãã¿ã«ã²ã€ã³ïŒãæåŸ
ã§ããã®ã¯å¬ãããã€ã³ãã§ãã
ïŒïŒãã€ã³ãã¬ã«åŒ·ããç©äŸ¡äžæã«ãè² ããªãïŒ
è¿å¹Žãç©äŸ¡äžæïŒã€ã³ãã¬ïŒãç§ãã¡ã®ç掻ã«åœ±é¿ãäžããŠããŸãã
éè¡é éã®éå©ãäœããŸãŸã ãšãå®è³ªçã«ãéã®äŸ¡å€ã¯ç®æžãããŠããŸããŸãã
ããããå¢é
éæã§ããã°ãäŒæ¥ãã€ã³ãã¬ã«åãããŠè£œåããµãŒãã¹ã®äŸ¡æ Œãäžããå©çã確ä¿ã§ããã°ãé
åœéãå¢ããŠããå¯èœæ§ããããŸãã
ããã¯ãã€ã³ãã¬æä»£ã«ãããŠéåžžã«å¿åŒ·ã峿¹ãšãªããŸãã
ïŒïŒã粟ç¥å®å®å€ã宿çãªåå
¥ã§å¿ã«ããšããïŒ
å¢é
éæãä¿æããŠãããšã宿çïŒå€ãã®å Žåã¯å¹Ž1ïœ2åïŒã«é
åœéãæ¯ã蟌ãŸããŸãã
ãäœãããªããŠããéãå
¥ã£ãŠããããšããäœéšã¯ã粟ç¥çãªå®å®ã«ãç¹ãããŸãã
å°æ¥ãžã®æŒ ç¶ãšããäžå®ãåãããå¿ã«ããšãããããããŠãããã§ãããã
ïŒïŒããã£ããè²ãŠããé·æä¿æã«æé©ïŒ
çæçãªæ ªäŸ¡ã®å€åã«äžåäžæããã®ã§ã¯ãªããæ°å¹Žïœæ°å幎ãšããé·ãç®ã§èŠãŠè³ç£ãè²ãŠãŠãããããšèãããªããå¢é
éæã¯ãŸãã«ãã£ãŠã€ãã§ãã
é·ãä¿æããã°ããã»ã©ãè€å©å¹æã倧ãããªããåãåããé
åœéã®ç·é¡ãå¢ããŠãããŸãã
ãéã®ãªãæšããè²ãŠããããªæèŠã§ããã£ãããšä»ãåããã®ãé
åã§ãã
å¢é éæãã©ããã£ãŠéžã¶ïŒïŒã€ã®ççŒç¹
ãå¢é
éæã®é
åã¯ããã£ããã©ãå
·äœçã«ã©ããã£ãŠéžã¹ã°ããã®ïŒã ãããªçåã«ãçãããŸãã
ããã§ã¯ãéæéžã³ã®éã«æ³šç®ããã3ã€ã®ãã€ã³ããã玹ä»ããŸãã
ïŒïŒãé£ç¶å¢é 幎æ°ãããã§ãã¯ïŒ
äœå¹Žé£ç¶ã§å¢é
ãç¶ããŠãããã¯ããã®äŒæ¥ã®å®å®æ§ãšæ ªäž»éå
ã®å§¿å¢ã瀺ãéèŠãªææšã§ãã
äŸãã°ãã10幎以äžé£ç¶å¢é
ãã25幎以äžé£ç¶å¢é
ïŒé
åœè²ŽæãšåŒã°ããããšãïŒããšãã£ãäŒæ¥ã¯ãæ¯æ°ã®æ³¢ãä¹ãè¶ããŠæé·ããæ ªäž»ã«å ±ããŠããå®çžŸããããšèšããŸãã
ïŒïŒãé åœæ§åãã¯ç¡çã®ãªãç¯å²ãïŒ
é
åœæ§åãšã¯ãäŒæ¥ã皌ãã å©çã®ãã¡ãã©ããããã®å²åãé
åœéãšããŠæ ªäž»ã«æ¯æã£ãŠããããç€ºãææšã§ãã
èšç®åŒïŒé
åœéæ¯æç·é¡ ÷ åœæçŽå©ç à 100 (%)
é
åœæ§åãé«ããããšãäŒæ¥ãç¡çãããŠé
åœãåºããŠããå¯èœæ§ããããå°æ¥çãªæžé
ãªã¹ã¯ãèããããŸãã
ïŒïŒäŒæ¥ã®ãæ¥çžŸããšã財åç¶æ³ããå¿ããã«ïŒ
ãããå¢é
ãç¶ããŠããŠãããã®äŒæ¥ã®æ¥çžŸãæªåãããã財åç¶æ³ãäžå®å®ã ã£ããããã°ãå°æ¥çã«å¢é
ãã¹ãããããããæžé
ããããããå¯èœæ§ããããŸãã
売äžãå©çãå®å®ããŠæé·ããŠããããèªå·±è³æ¬æ¯çã¯ååããªã©ãäŒæ¥ã®åºæ¬çãªæ
å ±ããã£ãããšç¢ºèªããŸãããã
å¢é éææè³ã®æ³šæç¹ãç¥ã£ãŠããã
é åçãªå¢é éææè³ã§ãããæ³šæããŠããããç¹ããããŸãã
æžé ã»ç¡é ãªã¹ã¯ïŒäŒæ¥ã®æ¥çžŸæªåãçµå¶æ¹éã®å€æŽãªã©ã«ãããé åœéãæžããããïŒæžé ïŒããæ¯æãããªããªãïŒç¡é ïŒãªã¹ã¯ã¯åžžã«ååšããŸãã
æ ªäŸ¡å€åãªã¹ã¯ïŒæ ªåŒæè³ã§ãã以äžãæ ªäŸ¡ãäžèœãããªã¹ã¯ã¯é¿ããããŸãããè³Œå ¥æãããæ ªäŸ¡ãäžãã£ãŠããŸãå¯èœæ§ãèæ ®ããŠãããŸãããã
é åœååæã«çšéããããïŒé åœéãåãåãéã«ã¯ãåºæ¬çã«çšéãå·®ãåŒãããŸãããã®ãããäŒæ¥ãæç€ºããé åœéé¡ããã®ãŸãŸåãåãããšãã§ããªãç¹ã¯èæ ®ããŠãããŸãããã
ãããã®ãªã¹ã¯ãçè§£ããäžã§ã忣æè³ãå¿ãããããé·æçãªèŠç¹ã§æè³ãããããããšã倧åã§ãã
ãŸãšãïœå¢é éæã¯ãæªæ¥ã®èªåãžã®æé«ã®ãã¬ãŒã³ãïŒ
ä»åã¯ããå¢é éæã®ãã¯ãŒãã«ã€ããŠè©³ãã解説ããŠããŸããã
å¢é éæãžã®æè³ã¯ãåãåãé åœéãå¢ããŠããæ¥œãã¿ã ãã§ãªããè€å©å¹æã«ããè³ç£ã®æé·ãæ ªäŸ¡äžæãžã®æåŸ ããããŠã€ã³ãã¬ãžã®åããªã©ãå€ãã®ã¡ãªããããããããŠãããŸãã
ãã¡ãããæè³ã«ã¯ãªã¹ã¯ã䌎ãã®ã§ããªã¹ã¯ãçè§£ããããã§ãªã¹ã¯èš±å®¹åºŠã®ç¯å²å
ã§ç®¡çããå¿
èŠããããŸãã
ãã£ãããšæ
å ±åéãè¡ããé·æçãªèŠç¹ã§ã³ãã³ããšç©ã¿äžããŠããããšã§ãå°æ¥ã®ããªãã®è³ç£åœ¢æã«å€§ããè²¢ç®ããŠãããã¯ãã§ãã
ãã£ãšãããªãã®æªæ¥ãè±ãã«ãããå¿åŒ·ã峿¹ã«ãªã£ãŠãããããšã§ãããã