¥í¥¸¥Ó¥º :·î´©¥í¥¸¥¹¥Æ¥£¥Ã¥¯¥Ó¥¸¥Í¥¹
¥í¥¸¥¹¥Æ¥£¥¯¥¹¡¦¥Ó¥¸¥Í¥¹¤Ï¥í¥¸¥¹¥Æ¥£¥¯¥¹¶È³¦¤ÎÀìÌ绨»ï¤Ç¤¹¡£
2004ǯ9¹æ
Æý¸
ʪή¤Î¡Ö¸½¾ìÎÏ¡× Î®ÄÌ¥»¥ó¥¿¡¼¤Î¡ÖÊ£»¨À­¡×¤Ï¤³¤¦°·¤¦

*²¼µ­¤ÏPDF¤è¤ê¥Æ¥­¥¹¥È¤òÃê½Ð¤·¤¿¥Ç¡¼¥¿¤Ç¤¹¡£±ÜÍ÷¤ÏPDF¤ò¤´Í÷²¼¤µ¤¤¡£

SEPTEMBER 2004 22 £É£Å¤ä£Á£Â£Ã¤ÏÈÎÇäʪή¤Ë¤Ï»È¤¨¤Ê¤¤ À¸»º´ÉÍýµ»½Ñ¤È¤·¤Æ³«È¯¤µ¤ì¤¿£É£Å¡ÊIndustrial Engineering ¡Ë¡¢¤¢¤ë¤¤¤Ï£Á£Â£Ã¡ÊActivity Based Costing¡§ ³èÆ°´ð½à¸¶²Á·×»»¡Ë¤Ê¤É¤Î¼êË¡¤¬º£Æü¡¢Î® ÄÌ¥»¥ó¥¿¡¼¤Î´ÉÍý¤Ë¤âŬÍѤµ¤ì¤è¤¦¤È¤·¤Æ¤¤¤ë¡£
£É£Å ¤ä£Á£Â£Ã¤ÏÀ¸»ºÊªÎ®¤Î²þÁ±¤Ç²áµî¤Ë¿¤¯¤ÎÀ®²Ì¤òµó ¤²¤Æ¤­¤¿¡£
¤½¤Î¤¿¤áÈÎÇäʪή¤Î·×²è¡¦²þÁ±¼êË¡¤È¤·¤Æ ¤â²¿¤Îµ¿Ìä¤â»ý¤Ä¤³¤È¤Ê¤¯ÍѤ¤¤é¤ì¤Æ¤¤¤ë¤Î¤¬¸½¾õ¤À¡£
¤·¤«¤·À¸»ºÊªÎ®¤ÈÈÎÇäʪή¤ÎÆÃÀ­¤ÏÁ´¤¯°Û¤Ê¤Ã¤Æ ¤¤¤ë¡£
À¸»ºÊªÎ®¤Î»ÈÌ¿¤ÏºÇÄã¤Î¥³¥¹¥È¤ÇºÇÎɤÎÀ½Éʤò ºî¤ë¤³¤È¤Ë¤¢¤ë¡£
¤³¤ì¤ËÂФ·¤Æ¡¢ÈÎÇäʪή¤Ï´°À®¤·¤¿ À½ÉʤòµÒÀè¤Î¥Ë¡¼¥º¤Ë¤¢¤ï¤»¤Æ´Ö°ã¤¤¤Ê¤¯ÆϤ±¤ë¤³¤È ¤¬»ÈÌ¿¤Ç¤¢¤ë¡£
ÆÃÀ­¤¬°ã¤¨¤ÐÅöÁ³¡¢Å¬Àڤʰ·¤¤Êý¤â°ã ¤Ã¤Æ¤¯¤ë¡£
Î㤨¤ÐƱ¤¸ºß¸ËÌäÂê¤Ç¤â¡¢À¸»ºÊªÎ®¤Ç¤ÏÀ¸»ºÀ­¤È ¥³¥¹¥È¤¬½Å»ë¤µ¤ì¡¢¡Ö̵ºß¸Ë¡×¤¬ºÇ½ªÅª¤ÊÌÜɸ¤Ë¤Ê¤ë¡£
¤½¤Î¤¿¤á¤Î¥¸¥ã¥¹¥È¡¦¥¤¥ó¡¦¥¿¥¤¥à¤ÎĴã¤â¼Â¸½¤Ï²Ä ǽ¤Ç¤¢¤ë¡£
¤·¤«¤·ÈÎÇäʪή¤Ë¤ª¤¤¤Æ¤Ï¡¢²¿¤è¤ê¸ÜµÒ¥µ ¡¼¥Ó¥¹¤ò½Å»ë¤·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¡£
µÒÀ褫¤é¤ÎÃíʸ¤Ë ÂФ·¤Æ·çÉʤ·¤Ê¤¤¤¿¤á¤Ë¤Ï¡¢¤É¤¦¤·¤Æ¤â°ìÄê¤Îºß¸Ë¤¬ ɬÍפˤʤ롣
¤¤¤Ä¡¢²¿¤ÎÃíʸ¤¬Íè¤ë¤«Àµ³Î¤Ë¤Ïͽ¬¤Ç ¤­¤Ê¤¤°Ê¾å¡¢¥¸¥ã¥¹¥È¡¦¥¤¥ó¡¦¥¿¥¤¥à¤Ï¤¢¤¯¤Þ¤ÇÍýÁÛ ¤Ç¤¢¤Ã¤Æ¤âÉÔ²Äǽ¤Ç¤¢¤ë¡£
Ê¿½à²½¤ÎÅÀ¤Ç¤âÂ礭¤¯°ã¤¦¡£
À¸»º¡¢ÊªÎ®¤Î°ã¤¤¤ò Ìä¤ï¤º¡¢ËèÆü¤Î½èÍýÎ̤¬Ê¿½à²½¤¹¤ë¤Û¤É¸úΨ¤Ï¹â¤¯¤Ê ¤ë¡£
¤½¤Î¤¿¤á¹©¾ì¤Ç¤ÏÊÑÆ°¤ò¤Ç¤­¤ë¸Â¤ê¾¯¤Ê¤¯¤¹¤ë¤è ¤¦¤Ëºî¶È¥¹¥±¥¸¥å¡¼¥ë¤òÁȤࡣ
°ìÊý¡¢ÈÎÇäʪή¤Ïºî¶È ¤ÎÀ¸»ºÀ­¤È¤Ï̵´Ø·¸¤ËµÒÀè¤ÎÃíʸ¼¡Âè¤Ç¤½¤ÎÆü¤Î½è ÍýÎ̤¬º¸±¦¤µ¤ì¤Æ¤·¤Þ¤¦¡£
ÅöÁ³¡¢ÈÎÇäʪή¤ÎÇÈÆ°¤Ï Â礭¤¯¤Ê¤ë¡£
Ʊ¤¸·î¤Ç¤âÈÎÇäʪή¤ÎÈ˴׺¹¤ÏÆó〜»°ÇÜ¡¢Ç¯Ëö¤Ë ¤Ï·îÊ¿¶Ñ¤Î°ì¡»Çܤˤʤë¤È¤¤¤¦Î㤬ÄÁ¤·¤¯¤Ê¤¤¡£
¸½¾ì ºî¶È¤¬Äê»þ¤Ë½ª¤ï¤ë¤«»Ä¶È¤Ë¤Ê¤ë¤«¤ÏÃíʸ¤¬³ÎÄꤷ¤Ê ¤±¤ì¤Ð¤ï¤«¤é¤Ê¤¤¡£
¤·¤«¤âµÒÀè¤ËǼÆþ¤¹¤ë»þ´ÖÂÓ¤ò»Ï ¤á¡¢ÈÎÇäʪή¤Ë¤ÏÀ©Ìó¾ò·ï¤¬Â¿¿ô¤¢¤ë¡£
À¸»ºÊªÎ®¤Î ¤è¤¦¤ËÅԹ礬°­¤¤¤«¤é¤È¤¤¤Ã¤Æ¾ò·ï¤ò¼«¤éÊѹ¹¤¹¤ë¤³ ¤È¤â¤Ç¤­¤Ê¤¤¡£
¤³¤¦¤·¤¿À¸»ºÊªÎ®¤ÈÈÎÇäʪή¤ÎÆÃÀ­¤ò ¤Þ¤È¤á¤ë¤Èº¸ÊǤÎɽ£±¤Î¤è¤¦¤Ë¤Ê¤ë¡£
ÈÎÇäʪή¤Î¤è¤¦¤ÊÂ礭¤ÊÊÑÆ°Éý¤ò»ý¤Äʪή¤ò½èÍý ¤¹¤ë¤Ë¤Ï¡¢Ê¿½à²½¤òÁ°Äó¤È¤·¤¿À¸»ºÊªÎ®¤È¤Ï°Û¤Ê¤ë¡¢ ÇÈÆ°Âбþ¤Î»ÅÁȤߤ¬É¬ÍפÀ¡£
À¸»ºÊªÎ®¤ÈÈÎÇäʪή¤ò Ʊ¤¸¹Í¤¨Êý¡¢Æ±¤¸¼êË¡¤Ç´ÉÍý¤·¤è¤¦¤È¤·¤Æ¤â¾å¼ê¤¯¤¤ ¤¯¤Ï¤º¤¬¤Ê¤¤¡£
¼ÂºÝ¡¢£É£Å¤ä£Á£Â£Ã¤òÈÎÇäʪή¤ËÍѤ¤ ¤Æ¤â¡¢½ô¾ò·ï¤¬¹©¾ìÁҸˤ˶ᤤÎ㳰Ū¤Ê¾ì¹ç¤ò½ü¤­¡¢ ¿¤¯¤Î¾ì¹ç¤Çµ¡Ç½¤·¤Ê¤¤¤Ï¤º¤Ç¤¢¤ë¡£
Êƹñ¤Î¸¦µæµ¡´Ø¤Ë¤è¤ëÄ´ºº¤Ç¤â¡¢£Á£Â£Ã¤òƳÆþ¤· ¤¿ÁҸˤΤ¦¤Á¡¢ÌóȾʬ¤¬£Á£Â£Ã¤Ï»È¤¨¤Ê¤«¤Ã¤¿¤È²óÅú ¤·¤Æ¤¤¤ë¡£
¤³¤ÎȾʬ¤È¤ÏÈÎÇäʪή¤òô¤¦Î®ÄÌ¥»¥ó¥¿¡¼ ¤Ç¤¢¤Ã¤¿¤È¹Í¤¨¤é¤ì¤ë¡£
£Á£Â£Ã¤Ïºî¶È¤´¤È¤Î¥³¥¹¥È¤ò ºÙ¤«¤¯»»Äꤷ¡¢¤½¤ì¤òÀѤ߾夲¤ÆÁ´ÂΤÎʪή¥³¥¹¥È¤ò ÇÄ°®¤¹¤ë¤È¤¤¤¦¥¢¥×¥í¡¼¥Á¤ò¤È¤ë¡£
¤³¤Î¹Í¤¨Êý¤¬ÈÎÇä ʪή¤Ë¤ÏÆëÀ÷¤Þ¤Ê¤¤¤Î¤Ç¤¢¤ë¡£
ʪή¸½¾ì¤Ë¤ª¤¤¤Æ¥â¥Î¤Ï¡¢Àî¤Î¿å¤Î¤è¤¦¤ËÞí¡¹¤Èή ¤ì¤Æ¤¤¤ë¤ï¤±¤Ç¤Ï¤Ê¤¤¡£
ʪή¤È¤Ï¼ÂºÝ¤Ë¤Ï¡Öʪαή¡× ¤Ç¤¢¤ë¡£
¥â¥Î¤ÎÆ°¤­¤Ï¡Öή¡×¤È¡Öα¡×¤Î·«¤êÊÖ¤·¤À¡£
¤·¤«¤â¡Öή¡×¤è¤ê¤â¡Öα¡×¤¬Â礭¤¯¡¢¡Öή¡×¤â¡Öα¡×¤â Â礭¤¯ÊÑÆ°¤·¤Ê¤¬¤éÁ´ÂΤÎή¤ì¤ò·Áºî¤Ã¤Æ¤¤¤ë¡£
¤È¤³ ¤í¤¬£Á£Â£Ã¤Ç»»Äꤵ¤ì¤ë¤Î¤Ï¡¢¡Öʪαή¡×¤Î¡Öή¡×¤À ¤±¤Î¥³¥¹¥È¤Ç¤¢¤ë¡£
¡Öα¡×¤¬ÅÙ³°»ë¤µ¤ì¤Æ¤¤¤ë¡£
À¸»º ʪή°Ê¾å¤ËÇÈÆ°¤¬Â礭¤¤ÈÎÇäʪή¤Ç¤Ï¤³¤ì¤¬·èÄêŪ ¤ÊÌäÂê¤Ë¤Ê¤ë¡£
¤µ¤é¤Ë½ÅÍפʤΤϥ³¥¹¥È¤Î»»Äê´ð½à¤Ç¤¢¤ë¡£
ºî¶È¥³ ¥¹¥È¤ò¬Äꤹ¤ë¤Ë¤Ï¡¢¥Ô¥Ã¥­¥ó¥°ºî¶È¤Ê¤é°ì¿Í¤¬°ìÄê Í×ÁÇÀѤ߾夲¼°¤ÎÀ¸»ºÊªÎ®¤È¤ÏÂç°ã¤¤ ήÄÌ¥»¥ó¥¿¡¼¤Î¡ÖÊ£»¨À­¡×¤Ï¤³¤¦°·¤¦ ¹©¾ìÁҸˤÈÀî²¼¤ÎήÄÌ¥»¥ó¥¿¡¼¤Ç¤Ï¡¢¤½¤ÎÌò³ä¤äÆÃÀ­¤¬Á´¤¯ °ã¤¦¡£
¹©¾ìÁҸˤδÉÍý¤Ç¸ú²Ì¤òµó¤²¤¿ABC¤äIE¤Ê¤É¤ÎÀ¸»ºµ»½Ñ ¤ò¡¢¤½¤Î¤Þ¤ÞήÄÌ¥»¥ó¥¿¡¼¤ËŬÍѤ·¤Æ¤â¾å¼ê¤¯¤¤¤«¤Ê¤¤¡£
ÈÎÇäʪ ή¤Îµ»½Ñ¤Ï¡¢À¸»ºµ»½Ñ¤È¤ÏÊ̤˸ºß¤¹¤ë¡£
ÎëÌÚ¿Ì¡¡ÊªÎ®¥·¥¹¥Æ¥à¥³¥ó¥µ¥ë¥¿¥ó¥È Âè3Éô Âè4Éô Âè5Éô KEY PERSON Case Study Æý¸ ʪή¤Î ¸½¾ìÎÏ 23 SEPTEMBER 2004 »þ´ÖÅö¤¿¤ê¡¢Ãª¤«¤é²¿¸Ä¥Ô¥Ã¥­¥ó¥°¤Ç¤­¤ë¤Î¤«¡¢´ð½à ÃͤòÇÄ°®¤·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¡£
²¾¤Ë¬Äê¤ò¤·¤¿·ë²Ì¡¢ °ì»þ´Ö¤ËÆó¡»¡»¸Ä¥Ô¥Ã¥­¥ó¥°¤Ç¤­¤¿¤È¤¹¤ë¡£
°ì»þ´Ö¤Î ¥Ñ¡¼¥È¤ÎÈñÍѤ¬È¬¡»¡»±ß¤Ç¤¢¤ì¤Ð¡¢°ì¸Ä¥Ô¥Ã¥­¥ó¥°¤¹ ¤ë¥³¥¹¥È¤Ï»Í±ß¤Ç¤¢¤ë¡£
¤³¤Î´ð½àÃͤò¸µ¤Ë°ì¡»¡»¸Ä¤Ç ¤¢¤ì¤Ð»Í¡»¡»±ß¡¢°ì¡»¡»¡»¸Ä¤Ç¤¢¤ì¤Ð»Í¡»¡»¡»±ß¤È ¤¤¤Ã¤¿¶ñ¹ç¤Ë¡¢¡Ö¿ôÎÌ¡ßñ²Á¡×¤È¤¤¤¦·Á¤Çʪή¥³¥¹¥È ¤òÃƤ¯¤Î¤¬£Á£Â£Ã¤Î¤ä¤êÊý¤Ç¤¢¤ë¡£
¤³¤Î¤è¤¦¤ËÍýÏ©À°Á³¤ÈÀµ³Î¤Ë¥³¥¹¥È¤ò»»Äê¤Ç¤­¤ë¤³ ¤È¤¬¡¢£Á£Â£Ã¤ÎÂ礭¤ÊÌ¥ÎϤȤʤäƤ¤¤ë¡£
¤¿¤À¤·¡¢¤³ ¤ÎÊýË¡¤Ï´ð½à¤È¤Ê¤Ã¤Æ¤¤¤ë°ìÄê»þ´ÖÅö¤¿¤ê¤Î½èÍýÎ̤¬ Àµ¤·¤¤¤³¤È¤¬Á°Äó¤Ë¤Ê¤ë¡£
²Ì¤¿¤·¤ÆÀµ¤·¤¤¤È¸À¤¨¤ë¤À ¤í¤¦¤«¡£
¤â¤Á¤í¤ó¬Äê¤ò¹Ô¤Ã¤¿Ã´Åö¼Ô¤Ï¡¢Ê£¿ô¤Î¥Ô¥Ã ¥«¡¼¤òÂоݤˡ¢¿ô»þ´Öºî¶È¤ò¤µ¤»¤Æ¬Äꤷ¤¿¤Î¤Ç¤¢¤ë ¤Î¤À¤«¤é´ð½àÃͤÏÀµ¤·¤¤¤È¸À¤¦¤À¤í¤¦¡£
¤·¤«¤·¡¢¤½¤ì ¤ò´ð½à¤È¤·¤Æ°ì¡»¡»¸Ä¡¢°ì¡»¡»¡»¸Ä¤Î¥³¥¹¥È¤òÃƤ¤¤¿ ·ë²Ì¤Ï¤É¤¦¤Ç¤¢¤í¤¦¡£
°ì¡»¡»¡»¸Ä¤Î¥Ô¥Ã¥­¥ó¥°¤È¤¤¤Ã¤Æ¤â¡¢°ì¡»¡»¡»¥¢¥¤ ¥Æ¥à¤ò°ì¸Ä¤º¤Ä¥Ô¥Ã¥­¥ó¥°¤¹¤ë¤Î¤È¡¢°ì¡»¥¢¥¤¥Æ¥à¤ò °ì¡»¡»¸Ä¤º¤Ä¥Ô¥Ã¥­¥ó¥°¤¹¤ë¤Î¤Ç¤ÏÅöÁ³¤Ê¤¬¤éÀ¸»ºÀ­ ¤ÏÂ礭¤¯°ã¤¦¡£
´ð½àÃͤò»ÈÍѤǤ­¤ë¤Î¤Ï¥Ô¥Ã¥­¥ó¥°¤Î ÆâÍƤ¬Â¬Äê¤ò¹Ô¤Ã¤¿»þ¤Î¾ò·ï¤ÈƱ¤¸¤Ç¤¢¤ë¾ì¹ç¤Ë¸Â¤é ¤ì¤ë¡£
¥¤¥ó¥×¥Ã¥È¤¹¤ë¾ò·ï¤¬°ã¤¨¤Ð¡¢´ð½àÃͼ«ÂΤ¬ÊÑ ¤ï¤Ã¤Æ¤·¤Þ¤¦¡£
¤½¤ì¤Ç¤âÀ¸»ºÊªÎ®¤Ç¤¢¤ì¤Ð¥¤¥ó¥×¥Ã¥È¤¹¤ë¾ò·ï¤â· ¤¤¤ä¤¹¤¤¡£
´ðËÜŪ¤ËÀ¸»ºÊªÎ®¤Îºî¶È¥³¥¹¥È¤Ï¡¢¡Ö¥¢¥¤ ¥Æ¥à¡Ê£É¡§Item ¡Ë¡×¤È¡Ö¿ôÎ̡ʣѡ§Quantity ¡Ë¡×¤ÎÆó ¤Ä¤òÊÑ¿ô¤È¤·¤Æ°·¤¦¤À¤±¤Ç¬Äê¤Ç¤­¤ë¡£
¼ÂºÝ¡¢À¸»ºÊª ή¤Ç¤Ï£É¤È£Ñ¤òÍѤ¤¤¿¡Ö£É£ÑʬÀϡפ¢¤ë¤¤¤Ï¡Ö£Ð£Ñ ¡Ê Product Quantity ¡ËʬÀϡפȸƤФì¤ë¼êË¡¤¬ÄÌÍѤ¹ ¤ë¡£
À¸»ºÊªÎ®¤Ï¼Â¼ÁŪ¤Ëºî¶ÈÆâÍƤò¸Ä¿ô¤À¤±¤Çɽ¤» ¤ë¤¿¤á¡¢£Á£Â£Ã¤âÍ­¸ú¤Ëµ¡Ç½¤¹¤ë¡£
¤·¤«¤·¡¢ÈÎÇäʪή¤Îºî¶È»Ø¼¨¾ò·ï¤Ï¹©¾ìÁÒ¸Ë¤Î¤è ¤¦¤Ëñ½ã¤Ç¤Ï¤Ê¤¤¡£
¥¢¥¤¥Æ¥à¤È¿ôÎ̤ξ¤Ë¡¢¡ÖÃíʸ·ï ¿ô¡Ê£Å¡§Order Entry ¡Ë¡×¤ò²ÃÌ£¤¹¤ëɬÍפ¬¤¢¤ë¡£
ÈÎ Çäʪή¤Î¾ì¹ç¤Ï°ì¡»¡»¡»¸Ä¤Î¥Ô¥Ã¥­¥ó¥°¤È¤¤¤Ã¤Æ¤â¡¢ ¤½¤ÎÆâÍƤÏÀ麹ËüÊ̤Ǥ¢¤ë¡£
¤½¤ÎÅÀ¤ò¸«¼º¤Ã¤Æ̵Íý¤Ë ´ð½àÃͤòÀßÄꤹ¤ë¤Èº£Å٤ϼÂÂ֤˹ç¤ï¤Ê¤¤´ð½àÃͤ¬ °ì¿ÍÊ⤭¤·»Ï¤á¤ë¡£
¤³¤³¤Ë£Á£Â£Ã¤ÎÂ礭¤ÊÍî¤È¤··ê¤¬¤¢¤ë¡£
¿ô»ú¤Ë²½¤« ¤µ¤ì¤Æ¤·¤Þ¤¦¤Î¤Ç¤¢¤ë¡£
ÈÎÇäʪή¤Ë£Á£Â£Ã¤òƳÆþ¤¹¤ë ¤È¤¹¤ì¤Ð¡¢¥¢¥¤¥Æ¥àÊ̤δð½àÃͤÀ¤±¤Ç¤Ê¤¯¡¢Ãíʸ¤Î¥Ð ¥ê¥¨¡¼¥·¥ç¥ó¤´¤È¤Ëºî¶È¥³¥¹¥È¤Î¥Ù¥ó¥Á¥Þ¡¼¥¯¤ò¹Ô¤¦ ɬÍפ¬¤¢¤ë¡£
¤½¤ì¤Ç¤Ï¤¢¤Þ¤ê¤Ë¤â¬Äêºî¶È¤¬ÈË»¨¤Ë¤Ê ¤Ã¤Æ¸½¼ÂŪ¤Ç¤Ï¤Ê¤¤¡£
¤½¤ì¤¬¤Ç¤­¤Ê¤¤°Ê¾å¡¢£Á£Â£Ã¤ò ÈÎÇäʪή¤Î¥³¥¹¥È·×»»¤ËÍѤ¤¤ë¤³¤È¤Ï´í¸±¤Ç¤µ¤¨¤¢¤ë ¤È¤¤¤¨¤ë¡£
ÈÎÇäʪή¤Î¥³¥¹¥È´ÉÍý ¤½¤ì¤Ç¤ÏÈÎÇäʪή¤Î¥³¥¹¥È¤Ï¤É¤Î¤è¤¦¤Ë´ÉÍý¤·¤¿¤é¤è¤¤¤Î¤À¤í¤¦¤«¡£
¤½¤Î¼êË¡¤È¤·¤ÆÉ®¼Ô¤Ï£Á£Â£Ã¤Ê¤é¤Ì ¡Ö£Ù£Â£Ã¡×¤òÄ󾧤·¤Æ¤¤¤ë¡£
¡Ö¤è¤¤²Ã¸ºBases Costing ¡× ¤Îά¤Ç¤¢¤ë¡£
¡Ö¤è¤¤²Ã¸ºË¡¡×¤È¤â¸Æ¤ó¤Ç¤¤¤ë¡£
¥ß¥¯¥í ¤òåÌÌ©¤ËÀѤ߾夲¤Æ¤¤¤¯£Á£Â£Ã¤ËÂФ·¤Æ¡¢¡ÖÎɤ¤²Ã¸º Ë¡¡×¤Ïʸ»úÄ̤ꡢ¹Ó¤Ã¤Ý¤¯¥Þ¥¯¥í¤òÇÄ°®¤¹¤ë¤³¤È¤«¤é »Ï¤á¤ë¡£
¤½¤â¤½¤â£Á£Â£Ã¤ÎÌÜŪ¤Ïʪή¥³¥¹¥È¤Îºï¸º¤Ç¤¢¤í¤¦¡£
¤½¤Î¤¿¤á¤Ë¡¢¤Þ¤ºÀµ³Î¤Ëʪή¥³¥¹¥È¤ò»»½Ð¤·¤Ê¤±¤ì¤Ð ¤Ê¤é¤Ê¤¤¤È¤¤¤¦¤Î¤¬£Á£Â£Ã¤ÎȯÁÛ¤À¡£
¤·¤«¤·¼ÂºÝ¤Ë¤Ï ʪή¥³¥¹¥È¤ÎºÙÌܤòÇÄ°®¤·¤Ê¤¯¤È¤âʪή¥³¥¹¥È¤Ï²¼¤² ¤é¤ì¤ë¡£
ºî¶ÈÆâÍƤòºÙ¤«¤¯Ê¬ÀϤ¹¤ë¤Î¤Ç¤Ï¤Ê¤¯¡¢´Êñ ¤Ëʪή¥³¥¹¥È¤Î³µÎ¬¤òÇÄ°®¤·¡¢ÊªÎ®¥³¥¹¥È¤ò²¼¤²¤ëÊý Ë¡¤¬£Ù£Â£Ã¤Ç¤¢¤ë¡£
£Ù£Â£Ã¤Ç¤Ï´ðËÜŪ¤Ë¡ÖÃíʸ·ï¿ô¡Ê£Å¡Ë¡×¡¢¡Ö¥¢¥¤¥Æ¥à À¸»ºÊªÎ® À¸»ºÀ­½Å»ë ºî¶ÈÎ̤¬Ê¿½à²½¤µ¤ì¤Æ¤¤¤ë¡¡ ºî¶È¤¬¥¹¥±¥¸¥å¡¼¥ë²½¤µ¤ì¤Æ¤¤¤ë ¾¯¿ôÀ©Ìó¾ò·ï¡¡¡¡ ¼«¤é¾ò·ï·èÄê¤Ç¤­¤ë ÈÎÇäʪή ¸ÜµÒ¥µ¡¼¥Ó¥¹½Å»ë ºî¶ÈÎ̤ÎÇÈÆ°¤¬Â礭¤¤¡¡ ºî¶È¤Î¥¹¥±¥¸¥å¡¼¥ë²½¤¬Æñ¤·¤¤ ¿¿ôÀ©Ìó¾ò·ï¡¡¡¡ ¸ÜµÒÃæ¿´¤Ê¤Î¤Ç¼«¤é¾ò·ï·èÄê¤Ç¤­¤Ê¤¤ ÌäÂ꤬¿¤¤ ɽ1¡¡À¸»ºÊªÎ®¤ÈÈÎÇäʪή¤Î°ã¤¤ SEPTEMBER 2004 24 ¿ô¡Ê£É¡Ë¡×¡¢¡Ö¿ôÎ̡ʣѡˡפȤ¤¤¦»°¤Ä¤Î¥Ç¡¼¥¿¤ò¸µ¤Ë¡¢ ʬÀÏÂоݤȤʤäƤ¤¤ë¥»¥ó¥¿¡¼¤Î¥È¡¼¥¿¥ë¤ÊÀ¸»ºÀ­¤ò ·×»»¤¹¤ë¡£
ɽ£²¤Ï¤¢¤ëÇÛÁ÷¥»¥ó¥¿¡¼¤Î¸ÞÆü´Öʬ¤Î½èÍý ¼ÂÀӥǡ¼¥¿¤ò¼è¤ê½Ð¤·¤¿¤â¤Î¤À¡£
¡Ö£Ä£Ã¥¹¥±¡¼¥ë¡×¤È ̾ÉÕ¤±¤¿¸ø¼°¤ò»È¤Ã¤Æ¡¢¤³¤Î¥»¥ó¥¿¡¼¤ÎÆü¡¹¤ÎÀ¸»ºÀ­ ¤ò·×»»¤¹¤ë¤Èɽ£³¤Î¤è¤¦¤Ë¤Ê¤ë¡£
À¸»ºÀ­¤ÎºÇ¤â¹â¤¤¡Ö£Ä£±¡×¤ò°ì¡»¡»¤È¤¹¤ë¤È¡¢ºÇ¤â Ä㤤¡Ö£Ä£¶¡×¤ÎÀ¸»ºÀ­¤ÏÏ»»Í¡ó¡£
»Ä¤ê¤Î»°Æü¤ÏȬ¡»¡ó ÄøÅÙ¤ÎÀ¸»ºÀ­¤Ë¤Ê¤Ã¤Æ¤¤¤ë¡£
²¾¤Ë¡Ö£Ä£±¡×¤ÎÆü¤Î¥Ñ¡¼ ¥È¼Ò°÷¤Î¼ÂƯ»þ´Ö¤¬È¬»þ´Ö¤À¤Ã¤¿¤È¤¹¤ë¤È¡¢Â¾¤ÎÆü¤Ï Ȭ»þ´Ö¡ßȬ¡»¡ó=Ï»¡¦»Í»þ´Ö¤Ç½ª¤ï¤ë·×»»¤À¡£
¤³¤Î·ë ²Ì¤«¤é¡¢¥»¥ó¥¿¡¼¤Ë¶Ð̳¤¹¤ë¥Ñ¡¼¥È¤Î·ÀÌó¤ò°ìÆüȬ»þ ´Ö¤«¤éÏ»»þ´Ö¤ËÊѹ¹¤¹¤ë¤³¤È¤Ç¡¢¥³¥¹¥È¤¬²¼¤¬¤ë¤È¤¤ ¤¦Í½Â¬¤¬Î©¤Æ¤é¤ì¤ë¡£
Ï»»þ´Ö¶Ð̳¤ÇʪÎ̤襤»þ¤À¤± Æó»þ´ÖÄøÅ٤λĶȤˤ¹¤ëÂÎÀ©¤òÁȤá¤Ð¤¤¤¤¡£
¤³¤Î¤è¤¦¤Ëºî¶ÈÊ̤Υ³¥¹¥È¤ò¸·Ì©¤ËÇÄ°®¤·¤Ê¤¯¤Æ¤â¡¢ Á´ÂΤγµÎ¬¤ò¤Ä¤«¤à¤À¤±¤Ç¥³¥¹¥È¤ò²¼¤²¤ë¤È¤¤¤¦ÌÜŪ ¤òãÀ®¤¹¤ë¤³¤È¤Ï¤Ç¤­¤ë¡£
È¿ÂФˤ¤¤¯¤éåÌÌ©¤Ë¥³¥¹¥È ¤ò¬Äꤷ¤Æ¤â¡¢¤½¤ÎŬÍÑÀºÅ٤ˤÏÂ礭¤ÊÉý¤¬½Ð¤Æ¤·¤Þ ¤¦¡£
¤·¤«¤â¡¢¤½¤³¤Ç¤Ï¡Öʪαή¡×¤Î¡Öα¡×¤¬È´¤±Íî¤Á ¤Æ¤·¤Þ¤¦¡£
Ê£»¨¤ÊÈÎÇäʪή¤Ï¥ß¥¯¥í¤Ç¤Ï¤Ê¤¯¡¢¥Þ¥¯¥í ¤Ç¸«¤¿Êý¤¬¼Â¾õ¤Ë¨¤·¤¿´ÉÍý¤¬¤Ç¤­¤ë¡£
µðÂç¤Ê¥Þ¥°¥í ¤òºÇ½é¤«¤é»É¿ÈÊùÃú¤ÇÃúÇ«¤ËÀÚ¤í¤¦¤È¤·¤Æ¤â¿Ï¤¬¤³¤Ü ¤ì¤ë¤À¤±¤À¡£
ɬÍפʤΤϤޤº¤Ï½Ð¿ÏÊñÃú¤È¤¤¤¦¤ï¤±¤À¡£
ÈÎÇäʪή¤ÎʬÀÏ¡¦´ÉÍý¤Ë¤Ï¡¢Í×ÁǤÎÀѤ߾夲¤Ë¤è ¤Ã¤ÆÁ´ÂΤòÇÄ°®¤¹¤ë¤Î¤Ç¤Ï¤Ê¤¯¡¢ºÇ½é¤ËÁ´ÂΤòÇÄ°®¤· ¤Æ¤·¤Þ¤¦¡ÖÊ£»¨·Ï¡×¤Î¹Í¤¨Êý¤³¤½Áê±þ¤·¤¤¡£
¿¾¯ÍýÏÀ Ū¤Ë¤¤¤¦¤ÈÀ¸»ºÊªÎ®¤Ï¡Ö¸¶°ø¡×¤È¡Ö·ë²Ì¡×¤¬Ä¾Àþ´Ø ·¸¤Ë¤¢¤ë¤Î¤Çñ½ã·Ï¤Î»×¹Í¤Ç¤è¤¤¤¬¡¢ÈÎÇäʪή¤Ï¸¶°ø ¤¬Ê£»¨¤Ê¤Î¤Ç¡¢ºÙ¤«¤¯Ê¬ÀϤ¹¤ë¤Î¤Ç¤Ï¤Ê¤¯¥Þ¥¯¥í¤ËÁ´ ÂÎÁü¤òÇÄ°®¤¹¤ëÊ£»¨·Ï»×¹Í¤òÍѤ¤¤ëɬÍפ¬¤¢¤ë¡£
¥´¥ë ¥Õ¾ì¤Î¥°¥ê¡¼¥ó¤Ç¼ÇÌܤòÆɤà»þ¤Ë¡¢¼ÇÀ¸¤Î°ìËç°ìËç¤Î Íդθþ¤­¤òÁ´¤ÆÄ´¤Ù¤ë¿Í¤Ï¤¤¤Ê¤¤¡£
Ʊ¤¸¤³¤È¤¬ÈÎÇäʪ ή¤Î´ÉÍý¤Ë¤âÅö¤Æ¤Ï¤Þ¤ë¤Î¤Ç¤¢¤ë¡£
¤¿¤À¤·¡¢¥´¥ë¥Õ¤ÈƱÍÍ¡¢Åª³Î¤Ëʪή¤Î?¼ÇÌÜ〞¤òÆÉ ¤à¤Ë¤ÏËÜÍè¤Ç¤¢¤ì¤Ð¿¾¯¤Î·Ð¸³¤¬É¬ÍפÀ¡£
¤³¤ÎÅÀ¤òÊä ¶¯¤¹¤ë¤Î¤¬¡¢»ä¤Î³«È¯¤·¤¿¡Ö£Å£É£ÑË¡¡×¤Ç¤¢¤ë¡£
£Å£É £ÑË¡¤Ï£Ù£Â£Ã¤ÈƱÍÍ¡¢´ðËÜŪ¤Ë¡ÖÃíʸ·ï¿ô¡Ê£Å¡Ë¡×¡¢¡Ö¥¢ ¥¤¥Æ¥à¿ô¡Ê£É¡Ë¡×¡¢¡Ö¿ôÎ̡ʣѡˡפλ°¤Ä¤ÎÍ×ÁǤ«¤éʪή ¤òʬÀϤ¹¤ë¡£
¤è¤ê¶ñÂÎŪ¤Ë¤Ï¡¢£Å£É£Ñ¤«¤éÇÉÀ¸¤¹¤ë¤¤ ¤í¤¤¤í¤Ê¥Ç¡¼¥¿¤ò»È¤¦¤¬¡¢¤¤¤º¤ì¤âÃíʸÅÁɼ¤Ëµ­ºÜ¤µ ¤ì¤Æ¤¤¤ë¾ðÊ󤫤é´Êñ¤Ë»»½Ð¤¹¤ë¤³¤È¤¬¤Ç¤­¤ë¡£
¿¾¯¡¢ÀºÅÙ¤ÏÍî¤Á¤ë¤¬£Å£É£Ñ¤Î»°¤Ä¤Î¾ðÊó¤À¤±¤Ç¤â¡¢ Ê£»¨¤ÊʪήÌäÂê¤ÎÁ´ËƤòŪ³Î¤ËÇÄ°®¤¹¤ë¤³¤È¤Ï²Äǽ ¤À¡£
¤Þ¤º¤ÏÂ賤¹¤ë¤³¤È¤¬²¿¤è¤ê¤À¤í¤¦¡£
°Ê²¼¤ËÎãÂê ¤ò¼¨¤¹¤Î¤Ç¥Á¥ã¥ì¥ó¥¸¤·¤ÆÍߤ·¤¤¡£
¸Â¤é¤ì¤¿¥Ç¡¼¥¿¤« ¤é¡¢Ê£»¨¤Êʪή¤ò¥Þ¥¯¥í¤Ëª¤¨¤ë·±Îý¤Ç¤¢¤ë¡£
¤¢¤ëÇÛÁ÷¥»¥ó¥¿¡¼¤Î¤¢¤ëÆü¤Î£Å£É£Ñ¥Ç¡¼¥¿¤Ï¡¢ Ãíʸ·ï¿ô £Å¡áȬ·ï Ãíʸ¥¢¥¤¥Æ¥à¿ô £É¡á°ìÏ»¼ïÎà ÃíʸÎÌ £Ñ¡á»ÍÏ»¡»¡»¡»¥±¡¼¥¹ ¤Ç¤¢¤ë¡£
¤³¤ì¤À¤±¤Î¥Ç¡¼¥¿¤ò´ð¤Ë¡¢ ¡¡?¤É¤Î¤è¤¦¤ÊÆÃÀ­¤ÎÇÛÁ÷¥»¥ó¥¿¡¼¤«¡£
¡¡?ÇÛÁ÷¥»¥ó¥¿¡¼¤Îµ¬ÌϤϤɤ줯¤é¤¤¤«¡£
¡¡?¤É¤Î¤è¤¦¤Êʪήµ¡´ï¤¬ÍѤ¤¤é¤ì¤ë¤«¡£
¡¡?¤É¤ì¤¯¤é¤¤¤Îʪήµ¡´ï¤ÎÂæ¿ô¤«¡£
¡¡?Æþ½Ð²Ù¤Î¥È¥é¥Ã¥¯Âæ¿ô¤Ï¤É¤ì¤¯¤é¤¤¤«¡£
¡¡?¤É¤Î¤è¤¦¤Ê¶È¼ï¤ÎÁҸˤ«¡¢¥á¡¼¥«¤«¡¢Ìä²°¤«¡£
¡¡?¤É¤Î¤è¤¦¤ÊÇÛÁ÷¥»¥ó¥¿¡¼¡¦¥·¥¹¥Æ¥à¤Ë¤Ê¤ê¤½¤¦¤«¡£
¡¡?¤É¤ì¤¯¤é¤¤¤ÎÌÌÀѤÎÁҸˤ«¡£
¡¡?¤É¤ì¤é¤¤¤ÎÇä¾åµ¬ÌϤβñ¼Ò¤«¡£
¤Ê¤É¤òÁÛÄꤷ¤Ê¤µ¤¤¡£
£Å£É£ÑË¡¤ÎÎãÂê ÆüÉÕ¡Ê£Ä¡Ë Ãíʸ¿ôÎÌ¡Ê£Ñ¡Ë Ãíʸ·ï¿ô¡Ê£Å¡Ë ¼ïÎà¿ô¡Ê£É¡Ë ¹Ô¿ô¡Ê£Å£Î¡Ë ºî¶È»þ´Ö¡Ê£Ô¡Ë £Ä£± £³£·£µ£· £¸£¶ £´£±£¸ £²£±£°£¸ £´£´.£µ £Ä£² £³£±£²£² £¸£µ £³£¶£´ £±£¹£²£¹ £µ£°.£µ £Ä£³ £³£°£¸£´ £¸£µ £´£°£° £±£¸£¹£³ £´£¶¡¥£° £Ä£´ £²£¶£°£µ £¹£µ £³£´£² £±£µ£°£¶ £´£°¡¥£µ £Ä£µ £²£²£¹£³ £¸£´ £³£µ£µ £±£´£²£µ £µ£±¡¥£µ ɽ2¡¡¤¢¤ë¥»¥ó¥¿¡¼¤Î5Æüʬ¤Î¼ÂÀӥǡ¼¥¿ ÆüÉÕ¡Ê£Ä¡Ë Ãíʸ¿ôÎÌ¡Ê£Ñ¡Ë £Ä£± £³£·£µ£· £±£²£±£¶ £²£·¡¥£³ £±£°£° £Ä£² £³£±£²£² £±£°£¶£µ £²£±¡¥£± £·£· £Ä£³ £³£°£¸£´ £±£°£¹£¹ £²£³¡¥£¹ £¸£· £Ä£´ £²£¶£°£µ £¹£´£¸ £²£³¡¥£´ £¸£¶ £Ä£µ £²£²£¹£³ £¹£°£³ £±£·¡¥£µ £¶£´ ɽ3¡¡³ÆÆü¤ÎÀ¸»ºÀ­ DC¥¹¥±¡¼¥ë ¡ÊDC¡Ë ºî¶È»þ´ÖÅö¤¿¤ê DC¡ÊDC/T¡Ë ¡ó £Ä£Ã¥¹¥±¡¼¥ë ¡¡ÇÛÁ÷¥»¥ó¥¿¡¼¤Îºî¶ÈÎ̤ϣ±Æü¤Î½Ð²Ù¿ôÎ̤Ǥ⳵ά¤ï¤«¤ë¤¬¡¢ ¤³¤ì¤À¤±¤Ç¤Ï¤Ê¤¯¡¢Ãíʸ·ï¿ô¡Ê£Å¡Ë¡¤½Ð²Ù¼ïÎà¿ô¡Ê£É¡Ë¹Ô¿ô¡Ê£Å£Î¡Ë¤Ê ¤É¤â´Ø·¸¤¢¤ë¤Î¤Ç¤³¤ì¤é¤ò´Þ¤á¤ÆÇÛÁ÷¥»¥ó¥¿¡¼¤Îºî¶ÈÎ̤ò¸½ ¤¹Êªº¹¤·¤È¤·¤Æ¡¢¼¡¤Î¸ø¼°¤òÍѤ¤¤Æɽ¤¹¡£
¡¡£
ģá½¥¹¥±¡¼¥ë¤òÁ´ºî¶È»þ´Ö¤Ç¤ï¤ë¤È»þ´ÖÅö¤¿¤ê¤É¤ì¤¯¤é¤¤ ¤Îºî¶ÈÎ̤ò¹Ô¤Ã¤¿¤«¤¬¤ï¤«¤ë¡£
£Ä£Ã¡Ý¥¹¥±¡¼¥ë¡áÊ¿Êýº¬¡Ê¡Ê£Å¡Ü£É¡Ë¡ß¡Ê£Å£Î¡Ü£Ñ¡Ë¡¿2¡Ë 25 SEPTEMBER 2004 Æý¸ ʪή¤Î ¸½¾ìÎÏ ?¤É¤Î¤è¤¦¤ÊÆÃÀ­¤«¡© ¤³¤Î¥»¥ó¥¿¡¼¤ÏÃíʸ·ï¿ô¡Ê£Å¡Ë¤ÈÃíʸ¥¢¥¤¥Æ¥à¿ô¡Ê£É¡Ë ¤¬¾¯¤Ê¤¯¡¢ÃíʸÎ̤¬Â¿¤¤¡£
¾®Éʼï¿Î̽в٤ÎÇÛÁ÷¥»¥ó¥¿ ¡¼¤Ç¤¢¤ë¡£
°ìÈ̤˥ѥì¥Ã¥È¤Î£±ËçÅö¤¿¤ê¤ÎÀѤßÉÕ¤±¿ô¤Ï 12¡Á48¥±¡¼¥¹¤Ç¤¢¤ë¡£
£±¥Ñ¥ì¥Ã¥È48¥±¡¼¥¹¤È²¾Äꤹ¤ë ¤ÈÃíʸÎ̡ʣѡˡá46000¥±¡¼¥¹¤ÏÌó1000¥Ñ¥ì¥Ã¥È¤Ë¤Ê¤ë¡£
Æþ²Ù¤âƱ¤¸Î̤ȹͤ¨¤é¤ì¤ë¤«¤é¡¢Æþ½Ð²Ù¹ç¤ï¤»¤Æ£±Æü 2000¥Ñ¥ì¥Ã¥È¤ò½èÍý¤¹¤ëÇÛÁ÷¥»¥ó¥¿¡¼¤È¹Í¤¨¤é¤ì¤ë¡£
?µ¬ÌϤϤɤ줯¤é¤¤¤«¡© ÇÛÁ÷¥»¥ó¥¿¡¼¤Îºß¸Ë¤ÏÄ̾20¡Á30Æüʬ¤Î¤È¤³¤í¤¬ ¿¤¤¡£
20Æüʬ¤È²¾Äꤹ¤ë¤Èºß¸ËÎ̤ϣ´Ëü¥Ñ¥ì¥Ã¥È¤Ë¤Ê¤ë¡£
?¤É¤Î¤è¤¦¤Êʪήµ¡´ï¤¬ÍѤ¤¤é¤ì¤ë¤«¡© £±Æü¤ËÆþ²Ù1000¥Ñ¥ì¥Ã¥È¡¢½Ð²Ù1000¥Ñ¥ì¥Ã¥È¡¢·× 2000¥Ñ¥ì¥Ã¥È¤¬Æ°¤¯ÁҸˤǤ¢¤ë¡£
¥Õ¥©¡¼¥¯¥ê¥Õ¥È¤ÏɬÍ× ¤Ç¤¢¤í¤¦¡£
¤Þ¤¿¡¢¥Ñ¥ì¥Ã¥È¤ÎÊÝ´ÉÍѤȤ·¤Æ¡¢¥Ñ¥ì¥Ã¥È¥é ¥Ã¥¯¤äΩÂμ«Æ°ÁҸˤʤɤλÈÍѤ¬¹Í¤¨¤é¤ì¤ë¡£
?ʪήµ¡´ï¤ÎÂæ¿ô¤Ï¡© ¥Õ¥©¡¼¥¯¥ê¥Õ¥È¤ÇÊݴɾì½ê¤«¤é¥È¥é¥Ã¥¯¥ä¡¼¥É¤Þ¤Ç£± ¥Ñ¥ì¥Ã¥È¤òÈÂÁ÷¤¹¤ë¤Î¤Ë£µÊ¬¤«¤«¤ë¤È¤¹¤ë¤È¡¢£±»þ´Ö¤Ë 12¥Ñ¥ì¥Ã¥È¡¢£±Æü£¶»þ´Ö²ÔÆ°¤Ç12¡ß£¶¡á72¥Ñ¥ì¥Ã¥È¤ò ½èÍý¤Ç¤­¤ë¡£
¤·¤¿¤¬¤Ã¤Æ¡¢½Ð²Ù1000¥Ñ¥ì¥Ã¥È¤Î½èÍý¤Ë¤Ï 1000¡¿72¡áÌó14Âæ¤Î¥Õ¥©¡¼¥¯¥ê¥Õ¥È¤¬É¬ÍפǤ¢¤ë¡£
Æþ ½Ð²Ù¤òƱ»þ¤Ë¹Ô¤¦¤È¤¹¤ë¤È¡¢ÇܤÎ28Âæ¤Ë¤Ê¤ë¡£
ΩÂμ«Æ° ÁҸˤòÍѤ¤¤Æ¤¤¤ë¾ì¹ç¤Ç¤â¡¢Æþ½Ð²ÙÍѤȤ·¤Æ¤«¤Ê¤ê¤Î¿ô ¤Î¥Õ¥©¡¼¥¯¥ê¥Õ¥È¤¬É¬ÍפÀ¡£
?Æþ½Ð²Ù¤Î¥È¥é¥Ã¥¯Âæ¿ô¤Ï¡© 10¥È¥ó¼Ö£±Âæ¤Ë10¥Ñ¥ì¥Ã¥È¤òÀѺܤ¹¤ë¤È¤·¤Æ¡¢½Ð²Ù 1000¥Ñ¥ì¥Ã¥È¤Ç¤¢¤ë¤«¤é100Â椬ɬÍפǤ¢¤ë¡£
£¶»þ´Ö²Ô Æ°¤È¤¹¤ë¤È»þ´ÖÅö¤¿¤ê16Âæ¤È¤Ê¤ë¡£
Æþ½Ð²Ù¤Ç¤Ï30Âæ°Ê ¾å¤Ë¤Ê¤ë¡£
¤½¤Îʬ¤Î¥È¥é¥Ã¥¯¥Ð¡¼¥¹¤âɬÍפǤ¢¤ë¡£
?¤É¤Î¤è¤¦¤Ê¶È¼ï¤«¡© ¤³¤Î¥»¥ó¥¿¡¼¤ÎÆÃħ¤Ï£±ÆüÅö¤¿¤ê¤ÎÃíʸ¥¢¥¤¥Æ¥à¿ô ¡ÊI¡Ë¤¬16¼ïÎà¤È¾¯¤Ê¤¯¡¢½Ð²ÙÎ̤¬1000¥Ñ¥ì¥Ã¥È¤Ç¡¢¥¢¥¤ ¥Æ¥à¤¢¤¿¤ê¤ÎÊ¿¶Ñ½Ð²ÙÎ̤¬Ìó60¥Ñ¥ì¥Ã¥È¤ÈÂ礭¤¤¤³¤È¤Ç ¤¢¤ë¡£
¥Ó¡¼¥ë¤äÀ¶ÎðûÎÁ¤Î¹©¾ì¤ÎÇÛÁ÷¥»¥ó¥¿¡¼¤Ç¤¢¤ë¤È ¹Í¤¨¤é¤ì¤ë¡£
¤Þ¤¿¡¢°ìÆüÅö¤¿¤ê¤ÎÃíʸ·ï¿ô¡Ê£Å¡Ë¤Ï£¸·ï ¤È¾¯¤Ê¤¯¡¢µÒÀèÊ̤ÎÊ¿¶ÑÃíʸÎ̤Ï125¥Ñ¥ì¥Ã¥È¤ÈÂ礭¤¤¡£
Ãíʸ¥¢¥¤¥Æ¥à¿ô¤Ï16¤Ç¤¢¤ë¤«¤é¡¢µÒÀ褴¤È¤Î¥¢¥¤¥Æ¥àÊÌ Ê¿¶ÑÃíʸÎ̤Ï125¡¿16¡áÌ󣸥ѥì¥Ã¥È¤Ç¤¢¤ë¡£
µÒÀè¤Ï³Æ ¼ïÎà¤ò¥Ñ¥ì¥Ã¥Èñ°Ì°Ê¾å¤ÇÃíʸ¤·¤Æ¤¤¤ë¡£
¤³¤³¤«¤é¥á¡¼ ¥«¡¼¤Î±Ä¶È½ê¤¬µÒÀè¡Ê£Å¡Ë¤À¤È¿ä¬¤Ç¤­¤ë¡£
?¤É¤Î¤è¤¦¤Ê¥·¥¹¥Æ¥à¤«¡© ¥¢¥¤¥Æ¥à¤´¤È¤Î½Ð²Ùñ°Ì¤ÏÊ¿¶Ñ60¥Ñ¥ì¥Ã¥È¤Ç¤¢¤ë¡£
¿ ¤¯½Ð¤ë¥¢¥¤¥Æ¥à¤Ç¤Ï£±ÆüÅö¤¿¤ê200¥Ñ¥ì¥Ã¥ÈÄøÅ٤Ͻв٠¤µ¤ì¤Æ¤¤¤ë¤À¤í¤¦¡£
Ʊ¤¸¥¢¥¤¥Æ¥à¤òÂçÎ̤˽в٤¹¤ë¤È¤Ê ¤ì¤Ð¡¢¥Ñ¥ì¥Ã¥È¤Î»³ÀѤßÊݴɤ¬¹Í¤¨¤é¤ì¤ë¡£
¤Þ¤¿£±ÆüÅö¤¿¤ê¤Î¼õÃíÎÌ4Ëü6000¥±¡¼¥¹¤ò¡¢£±¥Ñ¥ì¥Ã ¥È¤ÎÀÑÉÕñ°Ì¤È¤Ê¤êÆÀ¤ë12¥±¡¼¥¹¡¢24¥±¡¼¥¹¡¢48¥±¡¼ ¥¹¤Î¤¤¤º¤ì¤Îñ°Ì¤Ç³ä¤Ã¤Æ¤âü¿ô¤¬¤Ç¤ë¡£
¤³¤ì¤Ï¥Ñ¥ì¥Ã ¥Èñ°Ì¤À¤±¤Ç¤Ê¤¯¥±¡¼¥¹Ã±°Ì¤Î½Ð²Ù¤â¤¢¤ë¤È¤¤¤¦¤³¤È¤ò ¼¨¤·¤Æ¤¤¤ë¡£
¤·¤«¤·¡¢E¡¦I¡¦Q¤Î¥Ç¡¼¥¿¤À¤±¤Ç¤Ï¡¢¥Ñ¥ì ¥Ã¥È¤È¥±¡¼¥¹¤ÎÈæΨ¤Ïʬ¤«¤é¤Ê¤¤¡£
¤½¤³¤Ç¥±¡¼¥¹Ã±°Ì¤Î ½Ð²Ù¤òÁ´ÂΤÎ20¡ó¤È²¾Äꤹ¤ë¤È£±ÆüÅö¤¿¤ê¤Î¥±¡¼¥¹½Ð²Ù ¤Ï£´Ëü6000¡ß20¡ó¡áÌó9000¥±¡¼¥¹¤Ë¤Ê¤ë¡£
¤³¤Î¤è¤¦¤Ë¥Ñ¥ì¥Ã¥Èñ°Ì¤È¥±¡¼¥¹Ã±°Ì¤Î½Ð²Ù¤¬Î¾Êýȯ À¸¤¹¤ëÇÛÁ÷¥»¥ó¥¿¡¼¤Ç¤Ï¡¢ÊÝ´É¥í¥±¡¼¥·¥ç¥ó¤ò¥Ñ¥ì¥Ã¥È ½Ð²Ù¥¨¥ê¥¢¤È¡¢¥Ñ¥ì¥Ã¥È¤«¤é¥±¡¼¥¹¤ò¥Ô¥Ã¥­¥ó¥°¤¹¤ë¥¨ ¥ê¥¢¤Ëʬ¤±¤ë¤Î¤¬ÉáÄ̤Ǥ¢¤ë¡£
¤·¤«¤·¡¢¤³¤Î¥»¥ó¥¿¡¼¤Ç ¤ÏÃíʸ¥¢¥¤¥Æ¥à¿ô¤¬16¼ïÎà¤È¾¯¤Ê¤¤¤Î¤Ç¡¢¤½¤ÎɬÍפâ¤Ê ¤¤¤Ç¤¢¤í¤¦¡£
°Ê¾å¤Î¤³¤È¤«¤é¡¢¤³¤Î¥»¥ó¥¿¡¼¤Ï¥Ñ¥ì¥Ã¥È¤Î»³ÀÑ¤ß¤È ¥Õ¥©¡¼¥¯¥ê¥Õ¥È¤Ç¹½À®¤¹¤ë¥·¥¹¥Æ¥à¤Ç¤¢¤ë¤È¹Í¤¨¤é¤ì¤ë¡£
¤Ê¤ªÎ©Âμ«Æ°ÁҸˤϥ¢¥¤¥Æ¥à¿ô¤¬Â¿¤¤¤È¤­¤È¡¢¥¹¤Ú¡¼ ¥¹¡¦¥»¡¼¥Ó¥ó¥°¤Ë¤½¤ÎÆÃħ¤òȯ´ø¤¹¤ë¡£
¤³¤Î¥»¥ó¥¿¡¼¤Î ¾ì¹ç¤Ï¡¢¥¹¥Ú¡¼¥¹¡¦¥»¡¼¥Ó¥ó¥°¤Î»ëÅÀ¤«¤éÍѤ¤¤ë¤³¤È¤¬ ¤¢¤ë¤«¤âÃΤì¤Ê¤¤¡£
?¤É¤ì¤¯¤é¤¤¤ÎÌÌÀѤ«¡© ¥Ñ¥ì¥Ã¥È¤Î»³ÀѤߤλÅÊý¤ò¡¢±ü¹Ô¤­£µ¥Ñ¥ì¥Ã¥Èʬ¡¢¤½ ¤ì¤ò£³ÃÊÀѤߤȤ¹¤ë¤È¡¢£±¥é¥¤¥ó¤ÎÊÝ´ÉÎ̤Ï15¥Ñ¥ì¥Ã¥È ¤È¤Ê¤ë¡£
1000¥Ñ¥ì¥Ã¥È¤Ç¤Ï1000¡¿15¡á66.6¥é¥¤¥ó¤¬É¬ ÍפǤ¢¤ë¡£
ºß¸ËÎ̤ò20Æüʬ¤È¤¹¤ë¤È66.6¡ß20¡á1332¥é ¥¤¥ó¤Ç¤¢¤ë¡£
¥Ñ¥ì¥Ã¥È¥µ¥¤¥º¤ò1100¡ß1100¥ß¥ê¤È¤¹¤ë¤È£±ËçÅö¤¿ ¤ê¤Î»ÈÍÑÌÌÀѤÏ1.21Ê¿Êý¥á¡¼¥È¥ë¤Ç¤¢¤ë¡£
£±¥é¥¤¥óÅö¤¿ ¤ê¤Î»ÈÍÑÌÌÀѤÏ1.21Ê¿Êý¥á¡¼¥È¥ë¡ß£µËç¡á£¶Ê¿Êý¥á¡¼¥È ¥ë¤Ë¡£
1332¥é¥¤¥ó¤Ç¤Ï1332¥é¥¤¥ó¡ß£¶Ê¿Êý¥á¡¼¥È¥ë¡á Ìó8000Ê¿Êý¥á¡¼¥È¥ë¤Ë¤Ê¤ë¡£
ÊݴɸúΨ¤ò60¡ó¤È¤¹¤ë¤È¡¢ 8000Ê¿Êý¥á¡¼¥È¥ë¡¿60¡ó¡á1Ëü3000Ê¿Êý¥á¡¼¥È¥ë¡¢Ìó 4000ÄڤȤ¤¤¦Â礭¤Ê¥»¥ó¥¿¡¼¤Ç¤¢¤ë¡£
?¤É¤ì¤¯¤é¤¤¤ÎÄ̲á³Û¤«¡© £±¥±¡¼¥¹¤Î¶â³Û¤ò3000±ß¤È²¾Äꤹ¤ë¤È£´Ëü6000¥±¡¼ ¥¹¡ß3000±ß=£±²¯3800Ëü±ß¡£
·îÅö¤¿¤ê¤Î²ÔÆ°¤¬20Æü¤Ç 27²¯±ß¡¢Ç¯´Ö320²¯±ß¤ÎÄ̲á³Û¤È¤Ê¤ë¡£
E¡¦I¡¦Q¤Î¥Ç¡¼¥¿¤«¤é°Ê¾å¤Î¤è¤¦¤Ê¿äÄê¤ò¹Ô¤Ã¤¿¡£
ÅÓ Ãæ¡¢¤¤¤¯¤Ä¤«¤Î²¾Äê¤òÀߤ±¤Æ¤¤¤ë¡£
²¾Ä꤬ÊѤì¤ÐÅöÁ³¡¢ ¥·¥¹¥Æ¥à¤Î³µÍפâ°ã¤Ã¤Æ¤¯¤ë¡£
²¾Äê¤ÎÂÅÅöÀ­¤Ë·Ð¸³¤È¾ï ¼±¤¬µá¤á¤é¤ì¤ë¡£
¥Ñ¥ì¥Ã¥È¤ÎÀÑÉÕ¿ô¤Î¥Ç¡¼¥¿¤Ê¤É¤¬Ê¬¤« ¤ì¤Ð¥·¥¹¥Æ¥à¤Î»Ñ¤â¡¢¤è¤ê¹Ê¤é¤ì¤Æ¤¯¤ë¡£
¤½¤ì¤Ç¤â¤³¤Î ¥»¥ó¥¿¡¼¤Î¾ì¹ç¡¢¥Ñ¥ì¥Ã¥È¤Î»³ÀѤߤȥե©¡¼¥¯¥ê¥Õ¥È¤Ë ¤è¤Ã¤Æ¹½À®¤·¤¿¥·¥¹¥Æ¥à¤Ç¤¢¤ë¤³¤È¤ÏÊѤé¤Ê¤¤¤Ç¤¢¤í¤¦¡£
¤³¤¦¤·¤Æ¥Þ¥¯¥í¤«¤éÆþ¤ê¹ü³Ê¤ò·è¤á¤Æ¡¢¥ß¥¯¥í¤òµÍ¤á¤ë¡£
¤½¤Î·ë²Ì¤ò²þ¤á¤Æ¥Þ¥¯¥í¤Ë¸¡Æ¤¤¹¤ë¡£
¤½¤Î·«¤êÊÖ¤·¤Ç´É Íý¤¹¤ë¤Î¤¬EIQË¡¤Ç¤¢¤ë¡£
EIQ¤Î³èÍÑË¡ ¡Ô²òÅúÎã¡Õ

¹ØÆÉ°ÆÆâ¹­¹ð°ÆÆâ