$B!!9q:]AE@GD4@0$K4X$9$kK!N'$O0\E>2A3J2]@G@)EY!"2a>.;qK\2]@G@)EY!"AE@GHrFq=h(B(Tax
haven)$B2]@G@)EY!"9q30B#M?$KBP$9$k2]@GFCNc!"Aj8_9g0U$N@GK!5,Dj$KM%@h$7$FE,MQ$5$l$^$9!#$=$N
$B0l!#0\E>2A3J2]@G@)EY(B
1$B!#35G0(B
$B!!?F;R4X78$K$"$k2q$B$=$N$B4Z9q$K$"$k;R2qo$h$j0B$$2A3J$G>&IJ$rHNGd$9$k$3$H$K$h$C$F?F2q$B;R2q$5$;$k$3$H$,$G$-$^$9!#$R$$$F$O9q:]$B4Z9q$N2]@G=jF@$K49$($k$3$H$K$b$J$j$+$M$J$$$o$1$G$9!#(B
$B0\E>2A3J2]@G@)EY$O$=$l$rKI$0$?$a$K!"FC$B!V@5>o2A3J!W$rE,MQ$7$FBh;0
2$B!#FC
1) $BD>@\=jM-HfN((B (A$B$H(BB$B$OFC
$B-!(B A($B309q8D?M(B)$B$,(BB($BFb9qK!?M(B)$B$N3t<0$J$I$r(B50%$B0J>eJ]M-$9$k$3$H(B
$B-"(B A($B309qK!?M(B)$B$,(BB($BFb9qK!?M(B)$B$N3t<0$J$I$r(B50%$B0J>eJ]M-$9$k$3$H(B
$B-#(B C($B8D?M!"K!?M(B)$B$,(BA($B309qK!?M(B)$B$H(BB($BFb9qK!?M(B)$B$N3t<0$J$I$r(B50%$B0J>eJ]M-$9$k$3$H(B
$B-$(B A($B8D?M!"K!?M(B)$B$,(BB($B8D?M!"K!?M(B)$B$N;v6HJ}?K$r
2) $B4V@\J]M-HfN((B (A$B$H(BC$B$OFC
$B-!(B A$B$,(BB$B$N;}J,$N(B50%$B!"(BB$B$,(BC$B$N;}J,$N(B60%$B0J>eJ]M-$9$k$3$H(B
$B-"(B A$B$,(BB$B$N;}J,$N(B50%$B!"(BB1$B$,(BB2$B$N;}J,$N$r(B60%$B!"(BB2$B$,(BC$B$N;}J,$N(B60%$B0J>eJ]M-$9$k$3(B
3$B!#@5>o2A3J(B
$B@5>o2A3J$OFC$BM}A[E*$J@5>o2A3J$r;;=P$9$k$N$O4JC1$J$3$H$G$O$"$j$^$;$s!#$=$l$G$B
1) $BEAE}E*(B $B
$B-!(B $BHf3S2DG=(B $BBh;0
$BEv3:r7o$J$I$,;w$F$$$kBh;0o2A3J$K$9$kJ}K!(B
$B-"(B $B:FHNGd2A3JJ}K!(B (Resale price method)
$BGd$jo2A3J$r;;=P$9$kJ}K!(B
$B-#(B $B862A2C;;K!(B (Cost plus method)
$BGd$jo$NMx1W$r2C;;$7$F@5>o2A3J$r;;=P$9$kJ}K!(B
2) $B
$B-!(B $BMx1WJ,3dJ}K!(B (Profit sprit method)
$B
$B-"(B $B
$BBh;0o2A3J$r;;=P$9$kJ}K!(B
$B-#(B $B$=$NB>9gM}E*$JJ}K!(B
$Bl9g$K$O@5>o2A3J;;=PJ}K!$r?=9p$9$k$3$H$H$7$F$$$^$9!#(B
4$B!#@GL3D4@0J}K!(B
$B1W6b;;F~$^$?$OB;6bIT;;F~$7$F$+$iG[Ev=hJ,$9$k$N$,86B'$G$9$,FCJL$J(B$B>l9g(B($BMx1W$KJV4T$J$I(B)$B$K$O=jF@=hJ,$,LH$l$k$3$H$b$"$j$^$9!#(B
$BAj
$BFs!#2a>.;qK\2]@G@)EY(B
$B$b$74Z9q$N;R2q?M;qK\(B$B$H$9$kJ}<0$H;qK\6b$rA}$d$7$F(B($BA};q(B)$B<+8J;qK\$H$9$kJ}<0$,$"$j$^$9!#(B$BB>?M;qK\$K$OMx;R$,!"<+8J;qK\$K$OG[Ev$,J'$o$l$^$9$,;R2q$B;YJ'Mx;R$OB;6b;;F~$5$l$^$9$,;YJ'G[Ev$OB;6b;;F~$,G'$a$i$l$^$;$s!#(B$B$=$N7k2L<+8J;qK\$h$jB>?M;qK\$N7A$N;q6bD4C#J}<0$,9%$^$l$k$h$&$K$J$j$^$9!#(B$B$3$l$rKI$0$?$a$K<+8J;qK\$N(B3$BG\(B($B6bM;6H$O(B6$BG\(B)$B$rD6$($kB>?M;qK\$KBP$9$k;YJ'Mx;R$O(B$BB;6b;;F~$r@)8B$9$k@)EY$,$$$o$f$k2a>.;qK\2]@G@)EY$G$"$j$^$9!#(B
$B;0!#AE@GHrFq=h(B(Tax haven)$B2]@G@)EY(B
$B!!309q$K=j:_$9$k;R2q$B@$3&$K$O$5$^$6$^$J9q$,$"$k$@$1$K=jF@@G$dK!?M@G$J$I$N@GN($,(B$B$?$$$X$sDc$$9q$b$"$k$O$:$G$9!#B?9q@R4k6H$NN)>l$G$O$3$N@GN($NDc$$9q$K(B$B=jF@$r5M$a9~$a$PA4BNE*$J@GIiC4$O$0$C$H7Z$/$J$j$^$9!#(B$B$3$N@GN($NDc$$9q$r%?%C%/%9!&%X%$%V%s(B($B7Z2]@G9q(B)$B$H8@$$$^$9!#(B
$BAE@GHrFq=h2]@G@)EY$O7Z2]@G9q$K$"$k;R2q$BG[Ev$H8+$J$9$3$H$r;X$7$^$9!#(B $B7Z2]@G9q$NH=CG4p=`$O!"=jF@$KBP$9$k@GIiC4$,(B15%($BF|K\$N@GK!$G$O(B25%)$B0J2<(B$B$G$"$k9q$H$J$C$F$$$^$9$N$G4Z9q$HF|K\$N4V$G$O@8$8$k2]@GLdBj$G$O(B$B$"$j$^$;$s$N$G>\$7$$FbMF$O>JN,$5$;$F$$$?$@$-$^$9!#(B
KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA
$B9q:]AE@GD4@0$K4X$9$kK!N'!JK!N'A4J8!K(B
$B!c@)Dj!d(B $B!J(B1995$BG/(B12$B7n(B6$BF|K!N'Bh(B4981$B9f!K(B
$B!c:G8e2~Dj!d(B2002$BG/(B12$B7n(B18$BF|K!N'Bh(B6779$B9f(B
$B!!(B
$BBh(B1$B>r!JL\E*!K(B$B$3$NK!N'$O!"9q:]
$BBh(B2$B>r!JDj5A!K(B$B-!!!$3$NK!N'$K$*$$$F;HMQ$9$kMQ8l$NDj5A$O!"
1$B!V9q:]
2$B!VAE@G>rLs!W$H$O!"=jF@!&;qK\!&:b;:Kt$OAE@G9T@/$N6(NO$K4X$7$F$o$,9q$,B>$N9q$HDy7k$7$?>rLs!&6(Ls!&6(Dj!&3P=qEy9q:]K!$K$h$j5,N'$5$l$k$9$Y$F$NN`7?$N9q:]E*9g0U$r$$$&!#(B
3$B!VDyLsAjrLs$rDy7k$7$?9q2H$r$$$&!#(B
4$B!V8"8B$"$kEv6I!W$H$O!"$o$,9q$N>l9g$K$O!":b@/7P:QItD941Kt$O$=$N8"8B$N0QG$$r
6$B!V9qFb;v6H>l!W$H$O!"=jF@@GK!Bh(B120$B>r$N5,Dj$K$h$kHs5o=;l3P=qK!?M@GK!Bh(B94$B>r$N5,Dj$K$h$k309qK!?M$N9qFb;v6H>l$r$$$&!#(B(98.12.28
$B2~Dj(B)
7$B!V2]@GEv6I!W$H$O!"G<@GCO4I3m@GL3=pD9Kt$OCOJ}9q@GD#D9$r$$$&!#(B
8$B!VFC
$B%$!!J}$N5D7h8"$"$k3t<0$N(B100$BJ,$N(B50$B0J>e$rD>@\Kt$O4V@\$K=jM-$7$F$$$k4X78(B
$B%m!!Bh;0e$rD>@\Kt$O4V@\$K=jM-$7$F$$$k4X78(B
$B%K(B
$B;qK\$N=P;q4X78!":b2_MQLr$N
9$B!!!V9q30FCl5Z$SFCl$r$$$&!#(B
10$B!!!V@5>o2A3J!W$H$O!"5o=;l$,9q30FCoE*$J
$B%$(B $BFb9qK!?M$N>l9g$K$O309q$N3t
$B%m(B $B309qK!?M$N9qFb;v6H>l$N>l9g$K$O309qK!?M$NK\E9!&;YE9!"Ev3:(B $B309qK!?M!&309q3t
12$B!!!V@)8B@GN(!W$H$O!"AE@G>rLs$K=>$$DyLsAj
$B-"!!Bh(B1$B9`$K5,Dj$5$l$?$b$N0J30$NMQ8l$K4X$7$F$O!"$3$NK!N'$K$*$$$FFCJL$KDj$a$k>l9g$r=|$$$F$O!"AE@GFCNc5,@)K!Bh(B2$B>rBh(B1$B9`$K$h$kMQ8l$NNc5Z$SF1K!Bh(B3$B>rBh(B1$B9`Bh(B1$B9f$+$iBh(B12$B9f!&Bh(B18$B9f5Z$SBh(B19$B9f$K5,Dj$5$l$?K!N'$K$h$kMQ8l$NNc$K$h$k!#(B(00.12.29
$B2~Dj(B)
$B!!(B
$BBh(B3$B>r!JB>$NK!N'$H$N4X78!K(B$B!!-!(B
$B$3$NK!N'$O!"9q@G5Z$SCOJ}@G$K4X$7$FDj$a$F$$$kB>$NK!N'$KM%@h$7$FE,MQ$9$k!#(B
$B-"(B $B9q:]r(B $B5Z$S(B $BK!?M@GK!(B $BBh(B52$B>r$N5,Dj$O(B
$BE,MQ$7$J$$!#C"$7!"BgE}NNNa$,Dj$a$k;q;:$NB#M?$J$I$KBP$7$F$O$=$&$G$J$$!#(B(02.12.12 $B?7@_(B)
$B!!(B
$B!!(B
$BBh(B4$B>r!J@5>o2A3J$K$h$k2]@GD4@0!K(B$B-!(B
$B2]@GEv6I$O!"o2A3J$KC#$;$:!"Kt$OD6$($k>l9g$K$O!"@5>o2A3J$r4p=`$K$7$F5o=;l$r4^$`!#0J2O$K$*$$$FF1MM$H$9$k!#!K$N2]@GI8=`5Z$S@G3[$r7hDjKt$O99@5$9$k$3$H$,$G$-$k!#(B
$B-"(B $BBh(B1$B9`$N(B $B5,Dj$OG<@Gr(B $BBh(B1$B9`(B $BBh(B8$B9f(B
$B%OL\5Z$SFsL\$N5,Dj$K$h$kFCl9g$K$O$3$l$rE,MQ$7$J$$!#(B(02.12.18 $B?7@_(B)
$B!!(B
$BBh(B5$B>r!J@5>o2A3J$N;;=PJ}K!!K(B$B-!!!@5>o2A3J$O!"
$B!!(B1$B!!Hf3S2DG=Bh;0
$B!!!!5o=;u67$K$*$$$FFCo2A3J$H$_$J$9J}K!(B
$B!!(B2$B!!:FHNGd2A3JJ}K!(B
$B!!!!5o=;l9g!"$=$NHNGd2A3J$+$iF19XGco$NMx=a$H$_$J$9$3$H$,$G$-$k6b3[$r:9$70z$$$F;;=P$7$?2A3J$r@5>o2A3J$H$_$J$9J}K!(B
$B!!(B3$B!!862A2C;;J}K!(B
$B!!!!5o=;o$NMx=a$H$_$J$9$3$H$,$G$-$k6b3[$r2C;;$7$F;;=P$7$?2A3J$r@5>o2A3J$H$_$J$9J}K!(B
$B!!(B4$B!!BgE}NNNa$GDj$a$k$=$NB>9gM}E*$G$"$k$HG'$a$i$l$kJ}K!(B
$B-"!!A09`$N5,Dj$K$h$k@5>o2A3J;;=PJ}K!$K4X$9$k6qBNE*$J;v9`$O!"BgE}NNNa$GDj$a$k!#(B
$B!!(B
$BBh(B6$B>r!J@5>o2A3J;;=PJ}K!$N;vA0>5G'!K(B$B-!!!5o=;o2A3J;;=PJ}K!$rE,MQ$7$h$&$H$9$k>l9g$K$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"$=$N@5>o2A3J;;=PJ}K!$rE,MQ$7$h$&$H$9$k0lDj4|4V$N2]@GG/EY$NCf$G:G=i$N2]@GG/EY=*N;F|$^$G9q@GD#D9$K>5G'?=@A$r$9$k$3$H$,$G$-$k!#(B(00.12.29
$B2~Dj(B)
$B-"!!9q@GD#D9$O5o=;o2A3J;;=PJ}K!$KBP$9$k>5G'$r?=@A$9$k>l9g!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"DyLsAjo2A3J;;=PJ}K!$r>5G'$9$k$3$H$,$G$-$k!#C"$7!"BgE}NNNa$,Dj$a$k>l9g$K$OAj8_9g0Uo2A3J;;=PJ}K!$r>5G'$9$k$3$H$,$G$-$k!#(B(00.12.29
$B2~Dj(B)
$B-#(B
$B9q@GD#D9$O5o=;5G'?=@ABP>]4|4V0JA0$N2]@GG/EY$KBP$7$F@5>o2A3J;;=PJ}K!$rAL5Z$7$FE,MQ$7$F$b$i$&$3$H$r?=@A$9$k>l9g!"DyLsAje$G!"(B
$B9q@G4pK\K!Bh(B26$B>r$N(B2$B$N5,Dj$K$h$k9q@GIj2]$N=|@M4|4V$,7P2a$7$F$$$J$$HO0OFb$G$3$l$rAL5Z$7$FE,MQ$9$k$h$&>5G'$9$k$3$H$,$G$-$k!#(B(00.12.29 $B2~Dj(B)
$B-$9q@GD#D9$H5o=;o2A3J;;=PJ}K!$,>5G'$5$l$?>l9g$K$O!"$=$N>5G'$5$l$?J}K!$r=el9g$K$O$=$G$J$$!#(B(00.12.29
$B2~Dj(B)
$B!!(B
$BBh(B7$B>r!JBh;0$B!!5o=;l9g$K$b!"$=$Nl9g$K$O!"9q30FCr5Z$SBh(B5$B>r$rE,MQ$9$k!#(B
$B!!(B1$B!!5o=;ZXa$K$h$C$F;vA0$Kl9g$r4^$`(B)$B$"$k$b$N(B(02.12.18
$B2~Dj(B)
$B!!(B
$BBh(B8$B>r!JAj;&$B!!2]@GEv6I$O!"9q:]o2A3J$H;R$H$J$k>l9g$K$b!"F10l$N9q30FC$N9q:]Z$9$k$H$-$O!"$=$NAj;&$5$l$k$9$Y$F$N9q:]r5Z$SBh(B5$B>r$rE,MQ$9$k!#(B
$B!!(B
$BBh(B9$B>r!J=jF@6b3[D4@0$KH<$&=jF@=hJ,5Z$S@GL3D4@0!K(B$B-!(B
$BBh(B4$B>r$N5,Dj$rE,MQ$9$k>l9g$K$*$$$F!"1W6b$K;;F~$5$l$k6b3[$,9q30FCZXa$K$h$j3NG'$5$l$J$$>l9g$K$O!"F16b3[$OK!?M@GK!Bh(B67$B>r$N5,Dj$K$+$+$o$i$:!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"9q30FC
$B-"(B 4$B>r$N(B $B5,Dj$rE,MQ$9$k$K$*$$$F(B
$B1W6b$K;;F~$5$l$k6b3[$,9q30FCZXa$K$h$C$F3NG'$5$l$k>l9g$K$OJLES$N=jF@=hJ,$r$7$J$$!#(B(02.12.18$B?7@_(B)
$B!!(B
$BBh(B10$B>r!J=jF@6b3[7W;;$NFCNc!K(B$B-!!!DyLsAjo2A3J$GD4@0$7!"$3$l$KBP$9$kAj8_9g0Ul9g$K$O!"2]@GEv6I$O!"$=$N9g0U$K=>$$5o=;
$B-"!!A09`$N5,Dj$K$h$k=jF@6b3[!&7hDj@G3[$ND4@0?=@A!&D4@0J}K!EyI,MW$J;v9`$O!"BgE}NNNa$GDj$a$k!#(B
$B!!(B
$BBh(B11$B>r!J9q:]$B-!!!9q30FCr$+$iBh(B74$B>r$^$G$N5,DjKt$OK!?M@GK!Bh(B60$B>rBh(B1$B9`$N5,Dj$K$h$k?=9p4|8BFb$KG<@GCO4I3m@GL3=pD9$KDs=P$7$J$1$l$P$J$i$J$$!#C"$7!"G<@GCO4I3m@GL3=pD9$OG<@G5AL3l9g$K!"G<@G5AL3l9g$K$O!"(B1$BG/$NHO0OFb$G$=$NDs=P4|4V$r1dD9$9$k$3$H$,$G$-$k!#(B(00.12.29
$B2~Dj(B)
$B-"!!2]@GEv6I$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"Bh(B4$B>r5Z$SBh(B5$B>r$N5,Dj$rE,MQ$9$k$?$a$KI,MW$J
$B-#!!A09`$N5,Dj$K$h$j;qNADs=P$NMW5a$rl9g$K$O!"2]@GEv6I$O!"(B1$BEY$K8B$j!"(B60$BF|$^$G1dD9$9$k$3$H$,$G$-$k!#(B
$B-$!!Bh(B2$B9`$N5,Dj$K$h$j;qNADs=P$NMW5a$rl9g!"2]@GEv6I5Z$S4XO"5!4X$O!"Ev3:;qNA$r2]@G;qNA$H$7$FMxMQ$7$J$$$3$H$,$G$-$k!#(B
$B!!(B
$BBh(B12$B>r!J;qNADs=P5AL3ITMz9T$KBP$9$k@):[!K(B$B-!!!Bh(B11$B>rBh(B2$B9`$N5,Dj$K$h$j;qNADs=P$NMW5a$rl9g$K$O!"(B3$B@iK|%&%)%s0J2<$N2aBUNA$K=h$9$k!#(B
$B-"!!A09`$N5,Dj$K$h$k2aBUNA$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"2]@GEv6I$,Ij2]!&D'<}$9$k!#(B
$B-#!!A09`$N5,Dj$K$h$k2aBUNA=hJ,$KITI~$,$"$k
$B-$!!Bh(B2$B9`$N5,Dj$K$h$k2aBUNA=hJ,$rY;v7o
$B-%!!Bh(B3$B9`$N5,Dj$K$h$k4|4VFb$K0[5D$rDs5/$;$:!"2aBUNA$rG
$B!!(B
$BBh(B13$B>r!J2C;;@GE,MQ$NFCNc!K(B$B!!2]@GEv6I$O!"Bh(B4$B>r$+$iBh(B9$B>r$^$G$N5,Dj$rE,MQ$9$k>l9g$K$*$$$F!"?=9p$5$l$?o2A3J$H$N:90[$K$D$$$FG<@G5AL3l9g(B($BBh(B6$B>r(B
$BBh(B2$B9`$NC"$7=q$-$N5,Dj$K$h$j!"Aj8_9g0Uo2A3J;;=PJ}K!$r>5G'$7$?;~$K$OG<@G5AL3l9g$r8@$&(B)$B$K$O!"=jF@@GK!Bh(B81$B>rBh(B1$B9`Kt$OK!?M@GK!Bh(B76$B>rBh(B1$B9`Bh(B2$B9f$N5,Dj$K$h$k2a>/?=9p$KBP$9$k2C;;@G$rIj2]$7$J$$!#$3$N>l9g!"G<@G5AL3
$B!!(B
$B!!(B
$BBh(B14$B>r!JG[Ev$H$_$J$5$l$?Mx;R$NB;6bIT;;F~!K(B$B-!!!Fb9qK!?M!J309qK!?M$N9qFb;v6H>l$r4^$`!#0J2O$K$*$$$FF1MM$H$9$k!#!K$NZ(B($BC4J]$NDs6!$J$IZ$9$k>l9g$r4^$`(B)$B$K$h$jBh;0l9g$K$O!"$=$ND62aJ,$KBP$9$k;YJ'Mx;R5Z$S3d0zNA$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"K!?M@GK!Bh(B67$B>r$N5,Dj$K$h$kG[EvKt$O$=$NB>l9g$K!"
$B-"!!A09`$N5,Dj$K$h$k9q30;YG[3t
$B-#!!Fb9qK!?M$,BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"r7o$,FCoE*$Jr7o$HF10lKt$ON`;w$7$?$b$N$G$"$k$3$H$rN)>Z$9$k>l9g$K$O!"$=$N
$B-$!!Bh(B1$B9`$N5,Dj$NE,MQ$rl9g$K$O!"Bh(B1$B9`$N5,Dj$K$h$kG[Ev$KBP$9$k=jF@@GKt$OK!?M@G$r7W;;$9$k$K:]$7$F!"4{$K8;@tD'<}$7$?@G3[$HAj;&$7$FD4@0$9$k!#(B
$B!!(B
$BBh(B15$B>r!JBh;0$B!!Fb9qK!?M$,9q30;YG[3tl9g$K$O!"$3$l$r9q30;YG[3t@\r$N5,Dj$rE,MQ$9$k!#$?$@$7!"Fb9qK!?M$,9q30;YG[3tl9g$K$O!"Bh(B2$B9f$NMW7o$K$N$_3:Ev$7$F$bBh(B14$B>r$N5,Dj$rE,MQ$9$k!#(B
$B!!(B1$B!!Ev3:Fb9qK!?M5Z$S9q30;YG[3t
$B!!(B2$B!!r7o$,Ev3:Fb9qK!?M5Z$S9q30;YG[3t
$B!!(B
$BBh(B16$B>r!J;YJ'Mx;R$NB;6bIT;;F~E,MQ=g=x!K(B$B-!(B
$BBh(B14$B>r$O!"Bh(B4$B>r!"K!?M@GK!Bh(B28$B>r5Z$SAE@GFCNc@)8BK!Bh(B135$B>r$N5,Dj$KM%@h$7$FE,MQ$9$k!#(B(02.12.18 $B2~Dj(B)
$B-"(B
$BBh(B14$B>r$N5,Dj$rE,MQ$9$k$KEv$?$C$F0[$J$C$?Mx;RN($,E,MQ$5$l$kMx;R!"3d0zNA$,4^$^$l$F$$$k>l9g$K$O9b$$Mx;RN($,E,MQ$5$l$k$b$N$+$i@h$KB;6b$K;;F~$7$J$$!#(B(02.12.18$B?7@_(B)
$B!!(B
$B!!(B
$BBh(B17$B>r!JFCDj309qK!?M$NN1J]=jF@$NG[Ev5<@)!K(B$B-!!!K!?M$Nl9g$K$O!"$=$N309qK!?MCfFb9q?M$HFC
$B-"!!A09`$NE,MQ$re$rD>@\Kt$O4V@\$KJ]M-$7$F$$$k
$B-#!!Bh(B1$B9`$N
$B!!(B
$BBh(B18$B>r!JE,MQHO0O!K(B$B-!!!FCDj309qK!?M$,AE@GHrFq=h$K;v6H$N$?$a$KI,MW$J;vL3=j!&E9J^!&9)>lEy$N8GDj$5$l$?;\@_$rM-$7$F$*$j!"$=$N;\@_$rDL$8$F;v6H$rl9g$K$O!"Bh(B17$B>r$N5,Dj$rE,MQ$7$J$$!#$?$@$7!"l9g$K$O!"$3$N8B$j$G$J$$!#(B
$B!!(B1$B!!27Gd6H!"6bM;5Z$SJ]816H!"ITF0;:6H!"DBB_6H5Z$SBgE}NNNa$,Dj$a$k;v6H%5!<%S%96H$r1D$`FCDj309qK!?M$G$"$C$F!"BgE}NNNa$,Dj$a$kMW7o$K3:Ev$9$kK!?M(B(02.12.18$B2~Dj(B)
$B!!(B2$B!!
$B-"!!309q$HDy7k$7$?AE@G>rLs$N5,Dj$K$h$C$FK!?M$N5o=;CO9qH=Dj$,;v6H$Nl=j$K=>$C$F9T$o$l$k>l9g$K$O!"2]@GEv6I$O!";v6H$Nl=j$rBh(B17$B>rBh(B1$B9`$NK\E9Kt$Or$rE,MQ$9$k$3$H$,$G$-$k!#(B(00.12.29
$B2~Dj(B)
$B-#(B $BBh(B1$B9`(B
$BBh(B1$B9f$N5,Dj$rE,MQ$9$k$KEv$?$C$F!"6Hr$N5,Dj$K=>$C$FE}7WD#D9$,9p<($9$k4Z9qI8=`;:6HJ,N`$K5r$k!#(B(00.12.29 $B?7@_(B)
$B!!(B
$BBh(B19$B>r!JG[Ev6b3[$N1W6b5"B0;~4|!K(B$B!!Bh(B17$B>rBh(B1$B9`$N5,Dj$K$h$j$_$J$5$l$?G[Ev6b3[$O!"FCDj309qK!?M$NEv3:;v6HG/EY=*N;F|$N
$B!!(B
$BBh(B20$B>r!J$B-!!!Bh(B17$B>rBh(B1$B9`$N5,Dj$K$h$jFCDj309qK!?M$NN1J]=jF@$,Fb9q?M$N1W6b$K;;F~$5$l$?8e!"$=$NK!?M$,Ev3:N1J]=jF@$rr$N5,Dj$K$h$kG[Ev6bKt$OJ,G[6b$r4^$`!#!K$7$?>l9g$K$O!"Ev3:2]@GG/EY3+;OF|$+$iAL5Z$7$F(B5$BG/4VG[Ev$H$_$J$5$l$?6b3[$N9g7W3[$r8BEY$H$7$FK!?M@GK!Bh(B18$B>rBh(B2$B9f$K5,Dj$7$?7+1[1W6bKt$O=jF@@GK!Bh(B26$B>rBh(B3$B9`$K5,Dj$7$?7+$j1[$5$l$?=jF@6b3[$H$_$J$9!#(B(00.12.29
$B2~Dj(B)
$B-"(B $BBh(B17$B>r(B
$BBh(B1$B9`$N5,Dj$K$h$C$FFCDj309qK!?M$NN1J]=jF@$,Fb9q?M$N1W6b$K;;F~$5$l$?8e!"$=$NFb9q?M$,$=$NFCDj309qK!?M$N3t<0Kt$O=P;q;}J,(B($B0J2yEO$7$?>l9g$K$Ol9g$K$O%<%m$H8+$J$9(B)$B$rBh(B1$B9`$N5,Dj$K$h$k7+1[1W6bKt$O7+$j1[$5$l$?=jF@6b3[$H$_$J$9!#$3$N>l9g!"7+1[1W6bKt$O7+$j1[$5$l$?=jF@6b3[$,Ev3:3t<0$J$I$N>yEO:91W$rD62a$9$k>l9g$K$O!"$=$ND62a$9$k6b3[$O$J$$$H$_$J$9!#(B(00.12.29
$B?7@_(B)
1
$BEv3:3t<0$J$I$N>yEOF|$NB0$9$k2]@GG/EY$N3+;OF|$+$iAL5Z$7$F(B5$BG/4VEv3:>yEO$7$?3t<0$J$I$KBP$9$kG[Ev$H8+$J$5$l$?6b3[$N9g7W3[AjEv3[(B
2 $BEv3:>yEO$7$?3t<0$J$I$KBP$7$F
$B!!(B
$B!!(B
$BBh(B21$B>r!J9q30B#M?$KBP$9$kB#M?@G2]@GFCNc!K(B$B-!!!5o=;l9g$K$O!"AjB3@G5Z$SB#M?@GK!Bh(B4$B>rBh(B2$B9`$N5,Dj$K$+$+$o$i$:B#M?l9g!J@G3[LH=|$rl9g$r4^$`!#!K$K$O!"$3$N8B$j$G$J$$!#(B(00.12.29
$B2~Dj(B)
$B-"!!A09`$N5,Dj$rE,MQ$9$k>l9g$K$*$$$F!"B#M?:b;:$N2A3[$O!"B#M?:b;:$,=j:_$9$k9q$NB#M?Ev;~$N8=67$rH?1G$7$?;~2A$K$h$j!"$=$N;~2A$N;;Dj$K4X$9$k;v9`$O!"BgE}NNNa$GDj$a$k!#$?$@$7!";~2A$r;;Dj$9$k$N$,:$Fq$G$"$k$H$-$O!"Ev3::b;:$Nu67Ey$r;2<`$7$F!"BgE}NNNa$,Dj$a$kJ}K!$K$h$k!#(B
$B-#!!Bh(B1$B9`$N5,Dj$K$h$jB#M?@G$r2]@G$9$k>l9g$K$O!"AjB3@G5Z$SB#M?@GK!Bh(B2$B>r!"Bh(B47$B>r!"Bh(B53$B>r!"Bh(B56$B>r$+$iBh(B58$B>r$^$G!"Bh(B69$B>rBh(B2$B9`!"Bh(B70$B>r$+$iBh(B72$B>r$^$G!"Bh(B76$B>r!"Bh(B78$B>rBh(B1$B9`!&Bh(B2$B9`5Z$SBh(B81$B>rBh(B1$B9`$N5,Dj$r=`MQ$9$k!#(B
$B!!(B
$B!!(B
$BBh(B22$B>r!JAj8_9g0U$B-!!!$o$,9q9qL1!&5o=;l9g$K$O!":b@/7P:QItD941$K!"Bh(B2$B9f5Z$SBh(B3$B9f$K3:Ev$9$k>l9g$K$O!"9q@GD#D9$KBgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"Aj8_9g0U
$B!!(B1$B!!AE@G>rLs$NE,MQ5Z$S2rl9g(B
$B!!(B2$B!!DyLsAjrLs$N5,Dj$KE,9g$7$J$$2]@G=hJ,$rl9g(B
$B!!(B3$B!!AE@G>rLs$K$h$j$o$,9q$HDyLsAjl9g(B
$B-"!!:b@/7P:QItD941$^$G9q@GD#D9$O!"A09`$N5,Dj$K$h$kAj8_9g0Ul9g$K$O!"l9g$r=|$$$F$O!"DyLsAj
$B!!(B1$B!!9qFbKt$O9q30$K$*$$$F:[H==j$N3NDjH=7h$,$"$C$?>l9g(B
$B!!(B2$B!!AE@G>rLs>e?=@A;q3J$,$J$$l9g(B
$B!!(B3$B!!G<@Gl9g(B
$B!!(B4$B!!2]@G;vl9g(B
$B-#!!9q@GD#D9$O!"Bh(B1$B9`$N?=@A$rl9g$K$O!":b@/7P:QItD941$KJs9p$7$J$1$l$P$J$i$:!":b@/7P:Q1!D941$O!"I,MW$J>l9g!"Aj8_9g0U
$B-$!!:b@/7P:QItD941$O!"Bh(B1$B9`Bh(B1$B9f$K3:Ev$9$k>l9g$K$O!"?&8"$K$h$jDyLsAj
$B-%!!9q@GD#D9$O!"Bh(B1$B9`Bh(B2$B9f5Z$SBh(B3$B9f$K3:Ev$9$k>l9g$K$O!"?&8"$K$h$jDyLsAjl9g!"Bh(B3$B9`$N5,Dj$r=`MQ$9$k!#(B
$B!!(B
$BBh(B23$B>r!JAj8_9g0U$B-!!!Aj8_9g0U
$B!!(B1$B!!DyLsAjl9g$K$O!"$3$l$r
$B!!(B2$B!!DyLsAjl9g$K$O!"DyLsAj
$B-"!!Aj8_9g0Ul9g$K$O!"3+;OF|$N
$B-#(B
$B$o$,9q(B($B4Z9q(B)$B$HDyLsAjl9g$K$OBh(B2$B9`$NC"=q$-$N5,Dj$K$b4X$o$i$:Aj8_9g0Ul9g!"Aj8_9g0U
$B-$!!Aj8_9g0Ul9g$K$O!"$=$N3NDjH=7hF|$rAj8_9g0U
$B!!(B
$BBh(B24$B>r!JITI~?=@A4|4V5Z$SD'<}M1M=Ey$NE,MQFCNc!K(B$B-!!!Aj8_9g0Ul9g!"Aj8_9g0UrBh(B3$B9`!&Bh(B61$B>r!&Bh(B68$B>r5Z$SCOJ}@GK!Bh(B74$B>r$N@A5a4|4V5Z$S9q@G4pK\K!Bh(B65$B>r!&Bh(B81$B>r5Z$SCOJ}@GK!Bh(B77$B>r$N7hDj4|4V$K!"$3$l$r;;F~$7$J$$!#(B(00.12.29
$B2~Dj(B)
$B-"!!G<@GCO4I3m@GL3=pD9$^$G$NCOJ}<+<#BN$ND9$O!"Gl9g$K$O!"Aj8_9g0Ul9g!"G<@GCO4I3m@GL3=pD95Z$SCOJ}<+<#BN$ND9$O!"G
$B-#!!G<@GCO4I3m@GL3=pD9Kt$OCOJ}<+<#BN$ND9$O!"G<@Gl9g$K$O!"Aj8_9g0Ul9g!"G<@GCO4I3m@GL3=pD95Z$SCOJ}<+<#BN$ND9$O!"Aj8_9g0U
$B-$!!A0(B2$B9`$N5,Dj$O!"DyLsAjl9g$K8B$j!"E,MQ$9$k!#(B
$B-%(B
$BG<@GCO4I3m@GL3=pD95Z$SCOJ}<+<#BN$ND9$O!"Bh(B3$B9`$N5,Dj$K$h$jD'<}M1M=5Z$SBZG<=hJ,M1M=$r5vMF$9$k>l9g$K$O!"$=$N4|4V$KBP$7$FBgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"7W;;$7$?Mx;RAjEv3[$r2C;;$7$FD'<}$9$k!#(B
$B-&(B
$BBh(B1$B9`$+$iBh(B3$B9`$N5,Dj$NE,MQ$r
$B-'(B
$BBh(B2$B9`Kt$OBh(B3$B9`$N5,Dj$K$h$C$F=jF@@G3[Kt$OK!?M@G3[$KBP$7$F9pCNM1M=!"J,3d9pCN!"D'<}M1M=Kt$OBZG<=hJ,M1M=(B($B0J2<(B
$B$3$N9`$G!V9pCNM1M=$J$I!W$H8@$&(B)$B$NCf$G$$$:$l$+E,MQ$5$l$k>l9g$K$O!"Ev3:=jF@@G3[Kt$OK!?M@G3[$KIU2C$5$l$kCOJ}@G3[$KBP$7$F$b$3$N>r$GDj$a$?JLEY$Nl9g!"9q@GD#D9$OBgE}NNNa$,Dj$a$k$H$3$m$K$h$C$FCOJ}<+<#CDBN$ND9$K9pCNM1M=$J$I$N;v
$BBh(B25$B>r!JIj2]=|@M4|4V$NFCNc!K(B$B-!!!DyLsAjl9g$K!"Aj8_9g0Ur$N(B2$BBh(B1$B9`$K$*$$$F5,Dj$9$k4|4VCf!"8e$KE~Mh$9$k4|4V$,K~N;$9$kF|0J8e$K$O!"9q@G$rIj2]$9$k$3$H$,$G$-$J$$!#(B
$B-"!!>rLsAjl9g$K!"Aj8_9g0Ur$N(B4$BBh(B1$B9`$K$*$$$F5,Dj$9$k4|4VCf!"8e$KE~Mh$9$k4|4V$,K~N;$9$kF|0J8e$K$O!"COJ}@G$rIj2]$9$k$3$H$,$G$-$J$$!#(B
$B!!(B
$BBh(B26$B>r!JG<@G$B-!!!:b@/7P:QItD941Kt$O9q@GD#D9$O!"Aj8_9g0U
$B-"!!:b@/7P:QItD941Kt$O9q@GD#D9$O!"G<@Gl9g$K$O!"Aj8_9g0Ul9g!"Aj8_9g0U
$B!!(B
$BBh(B27$B>r!JAj8_9g0U7k2L$N;\9T!K(B$B-!!!9q@GD#D9$O!"Aj8_9g0Ul9g$K$O!"$=$N7k2L$r:b@/7P:QItD941$KJs9p$7$J$1$l$P$J$i$J$$!#(B(00.12.29
$B?&@)2~Dj(B)
$B-"!!:b@/7P:QItD941Kt$O9q@GD#D9$O!"Aj8_9g0Ul9g$K$O!"2]@GEv6I!"COJ}<+<#BN$ND9!"9q@G?3H=1!D9$=$NB>4X785!4X5Z$SAj8_9g0U
$B-#!!2]@GEv6IKt$OCOJ}<+<#BN$ND9$O!"Aj8_9g0U7k2L$K=>$$!"Ij2]=hJ,!&99@57hDj$=$NB>@GK!>eI,MW$JA
$B-$!!Aj8_9g0Ul9g$G$"$C$F!"$=$N3NDjH=7h$NFbMF$,Ev3:Aj8_9g0U7k2L$H0[$J$k>l9g$K$O!"$=$NAj8_9g0U$O!"=i$a$+$i$J$$$b$N$H$_$J$9!#(B
$B!!(B
$B!!(B
$BBh(B28$B>r!JAE@G>rLs>e$N=jF@6hJ,$NM%@hE,MQ!K(B$B!!Hs5o=;r5Z$SK!?M@GK!Bh(B93$B>r$N5,Dj$K$+$+$o$i$:!"AE@G>rLs$N5,Dj$KM%@h$7$FE,MQ$5$l$k!#(B
$B!!(B
$BBh(B29$B>r!JMx;R!&G[Ev5Z$S;HMQNA$KBP$9$k8;@tD'<}@GN($NE,MQFCNc!K(B$B-!!!AE@G>rLs$N5,Dj>e!"Hs5o=;rLs>e$N@)8B@GN(5Z$S
$B!!(B1$B!!AE@G>rLs$NBP>]AE@G$K=;L1@G$,4^$^$l$J$$>l9g$K$O!"=jF@@GK!Bh(B156$B>rBh(B1$B9`Bh(B3$B9fKt$OK!?M@GK!Bh(B98$B>rBh(B1$B9`Bh(B3$B9f$K$*$$$F5,Dj$9$k@GN((B(98.12.28.
$B2~Dj(B)
$B!!(B2$B!!AE@G>rLs$NBP>]AE@G$K=;L1@G$,4^$^$l$k>l9g$K$O!"=jF@@GK!Bh(B156$B>rBh(B1$B9`Bh(B3$B9fKt$OK!?M@GK!Bh(B98$B>rBh(B1$B9`Bh(B3$B9f$K$*$$$F5,Dj$9$k@GN($KCOJ}@GK!Bh(B176$B>rBh(B2$B9`$N@GN($rH?1G$7$?@GN((B(98.12.28.
$B2~Dj(B)
$B-"!!2]@GEv6I$O!"DyLsAjZL@$rMW5a$9$k>l9g$K$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"$=$N>ZL@$rH/5k$9$k$3$H$,$G$-$k!#(B
$B!!(B
$BBh(B30$B>r!JAE@GD'<}$N0QBw!K(B$B-!!!G<@GCO4I3m@GL3=pD9Kt$OCOJ}<+<#BN$ND9$O!"9qFb$K$*$$$FGl9g$K$O!"9q@GD#D9$KDyLsAj
$B-"!!9q@GD#D9$O!"A09`$NMW@A$rl9g$K$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"DyLsAj
$B-#!!DyLsAjrLs$K$h$jDyLsAjl9g$K$O!":b@/7P:QItD941Kt$O9q@GD#D9$O!"BgE}NNNa$,Dj$a$k$H$3$m$K$h$j!"G<@GCO4I3m@GL3=pD9$K9q@GD'<}$NNc$K$h$j!"D'<}$9$k$h$&$K$9$k$3$H$,$G$-$k!#(B
$B!!(B
$BBh(B31$B>r!JAE@G>pJs5Z$S6bM;>pJs$N8r49!K(B$B-!!!9q@GD#D9$O!"AE@G$NIj2]$HD'<}!"AE@GITI~$KBP$9$k?3M}5Z$S7:;vAJDIEy$N$?$a$KI,MW$JAE@G>pJs5Z$S9q:]E*479T$H$7$F0lHL2=$5$l$F$$$kAE@G>pJs$rB>$NK!N'$KDq?($7$J$$HO0OFb$GDyLsAj
$B-"(B
$B9q@GD#D9$ODyLsAjrLs$K=>$C$FBgE}NNNa$,Dj$a$kHs5o=;r$K$FF1MM$G$"$k(B)$BKt$O309qK!?M$N6bM;>pJs!V6bM;c$K4X$9$kK!N'(B($B0J2<(B"$B6bM;K!(B"$B$H$$$&(B)$BBh(B2$B>rBh(B3$B9f$N5,Dj$K$h$k6bM;pJsKt$O;qNA$r8@$&!#0J2<$3$N>r$K$FF1MM$G$"$k!W$rMW@A$9$k>l9g!"6bM;K!Bh(B4$B>r$N5,Dj$K$b4X$o$i$:pJs$NDs6!$r6bM;5!4X(B($B6bM;K!Bh(B2$B>rBh(B1$B9f$N5,Dj$K$h$k6bM;5!4X$r$$$&!#0J2<$3$N>r$K$FF1MM$G$"$k(B)$B$NFCDjE9J^(B($BAjB3@G5Z$SB#M?@GK!Bh(B83$B>rBh(B1$B9`$N5,Dj$K3:Ev$9$k>l9g$K$O6bM;5!4X$ND9(B)$B$KBP$7$FMW5a$9$k$3$H$,$G$-!"Ev3:6bM;5!4X$N=>;v$9$k$b$N$O$3$l$r5qH]$G$-$J$$!#(B(02.12.18
$B?7@_(B)
1$B!#AE@G$K4X$9$kK!N'$K$h$C$FDs=P5AL3$,$"$k2]@G;qNA$K3:Ev$9$k>l9g(B
2$B!#AjB3!&B#M?:b;:$N3NG'$KI,MW$J>l9g(B
3$B!#DyLsAjl9g(B
4$B!#DyLsAjH2q$KI,MW$J>l9g(B
5$B!#DyLsAjr(B
$BBh(B1$B9`3F9f$N(B1$B$K3:Ev$9$k;vM3$GI,MW$J>pJs$K3:Ev$9$k>l9g(B.
$B-#(B
$B6bM;5!4X$K=>;v$9$kpJs$NDs6!$rMW5a$5$l$k>l9g$K$O$=$l$r5qH]$7$J$1$l$P$J$i$J$$(B.(02.12.18 $B?7@_(B)
$B-$(B
$BBh(B2$B9`$N5,Dj$K$h$C$F6bM;>pJs$rCN$k$h$&$K$J$C$?$b$N$O$=$N6bM;>pJs$rDyLsAjpJs$rCN$k$h$&$K$J$C$?pJsDs6!$rMW5a$9$l$P$$$1$J$$!#(B(02.1218
$B?7@_(B)
$B-%(B
$BBh(B2$B9`Kt$OBh(B4$B9`$N5,Dj$r0cH?$7$FDs6!$^$?$OO31L$5$l$?6bM;>pJs$rl9g!"$=$l$rB>?M$KDs6!$^$?$OO31L$9$l$P$$$1$J$$!#(B(02.12.18
$B?7@_(B)
$B-&(B
$BBh(B2$B9`$N5,Dj$K$b4X$o$i$:9q@GD#D9$OAj8_pJs$NDs6!$r@)8B$9$k$3$H$,$G$-$k!#(B(02.12.18 $B?7@_(B)
$B-'(B
$BBh(B1$B9`$N5,Dj$K$h$kAE@G>pJs$N8r49$HBh(B2$B9`$N5,Dj$K$h$k6bM;>pJs$N8r49$K4X$9$k6qBNE*$J;v9`$OBgE}NNNa$GDj$a$k!#(B(02.12.18 $B?7@_(B)
$BBh(B31$B>r$N(B2 ($BH3B'(B) $B-!(B $BBh(B31$B>r(B $BBh(B3$B9`G5;jBh(B5$B9`$N5,Dj$r0cH?$7$?
$B-"(B $BBh(B1$B9`$N5,Dj$K$h$kD(Lr7:$HH36b7:$O$=$l$rJ;2J$9$k$3$H$,$G$-$k!#(B(02.12.18 $B?7@_(B)
$B!!(B
$BBh(B32$B>r!JAE@GD4::6(NO!K(B$B-!!!9q@GD#D9$O!"9q30FCl9g$K$O!"$=$N@\@GL3D4::$r$5$;!"Kt$ODyLsAj
$B-"!!9q@GD#D9$O!"DyLsAjrLs$K=>$$!"@GL3D4::6(NO$rMW@A$9$k>l9g!"$3$l$r
$B!!(B
$BBh(B33$B>r!JAE@G>rLs$N;\9T!K(B$B!!AE@G>rLs$N;\9T$N$?$a$KI,MW$J;v9`$K4X$7$F$O!"BgE}NNNa$GDj$a$k!#(B
$B!!(B
$BImB'(B(2002.12.18 $BK!N'(B $BBh(B6779$B9f(B)
$BBh(B1$B>r(B ($B;\9TF|(B)$B$3$NK!N'$O(B 2003$BG/(B 1$B7n(B 1$BF|$+$i;\9T$9$k!#(B
$BBh(B2$B>r(B ($BFC$BBh(B2$B>rBh(B1$B9`Bh(B8$B9fFsL\5Z$SBh(B4$B>rBh(B2$B9`$N(B
$B2~Dj5,Dj$O$3$NK!N'$N;\9T8e:G=i$H$7$F
$BBh(B3$B>r(B ($B9q30;YG[3t$BBh(B2$B>rBh(B1$B9`Bh(B11$B9f$N2~Dj5,Dj$O(B
$B$3$NK!N'$N;\9T8e(B $B:G=i$H$7$F9q30;YG[3t
$BBh(B4$B>r(B ($BB>$NK!N'$H$N4X78$K4X$9$kE,MQNc(B) $BBh(B3$B>rBh(B2$B9`$N(B $B2~Dj5,Dj$O(B
$B$3$NK!K!N'$N;\9T8e:G=i$H$7$F
$BBh(B5$B>r(B ($BBh(B3$B$BBh(B7$B>r$N(B $B2~Dj5,Dj$O(B $B$3$NK!N';\9T8e(B
$B:G=i$H$7$F
$BBh(B6$B>r(B ($BG[Ev$*$_$J$5$l$k(B $BMx;R$NB;6bIT;;F~$J$I$K4X$9$kE,MQNc(B)
$BBh(B14$B>rBh(B1$B9`5Z$SBh(B16$B>r$N2~Dj5,Dj$O(B $B$3$NK!N';\9T8e:G=i$H$7$F
$BBh(B7$B>r(B ($BAE@GHrFq=h$NE,MQHO0O$K4X$9$kE,MQNc(B) $BBh(B18$B>rBh(B1$B9`Bh(B1$B9f$N2~Dj5,Dj$O(B
$B$3$NK!N';\9T8e:G=i$H$7$F3+;O$9$k2]@GG/EY$+$iE,MQ$9$k!#(B
$BBh(B8$B>r(B ($BAj8_9g0U$BBh(B23$B>rBh(B3$B9`$N2~Dj5,Dj$O(B
$B$3$NK!N';\9T8e:G=i$H$7$FAj8_9g0Ul9g$K$O$3$N2~Dj5,Dj$rE,MQ$9$k!#(B
$BBh(B9$B>r(B
($BAE@G>pJs(B蟁$B6bM;>pJs$N8r49$K4X$9$kE,MQNc(B)$BBh(B31$B>r5Z$SBh(B31$B>r$N(B2$B$N2~Dj5,Dj$O$3$NK!N';\9T8e:G=i$H$7$F>pJs8r49$NMW@A$,$"$kJ,$+$iE,MQ$9$k!#(B
|
