ﾐ榧ｿﾐｸﾑﾐｰﾐｽﾐｸﾐｵ ﾐｺﾐｻ/ﾐｸﾐｽﾐｴﾐｵﾐｺﾑﾐｰ
76 : ﾐ｡ﾑﾐｵﾐｴﾑﾑひｲﾐｰ ﾐｼﾐｰﾑﾑﾐｾﾐｲﾐｾﾐｹ ﾐｸﾐｽﾑﾐｾﾑﾐｼﾐｰﾑﾐｸﾐｸ. ﾐ墟ｽﾐｸﾐｶﾐｽﾐｾﾐｵ ﾐｴﾐｵﾐｻﾐｾ
76(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) 76(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ｡ﾑﾐｵﾐｴﾑﾑひｲﾐｰ ﾐｼﾐｰﾑﾑﾐｾﾐｲﾐｾﾐｹ ﾐｸﾐｽﾑﾐｾﾑﾐｼﾐｰﾑﾐｸﾐｸ (ﾐ｡ﾐ慴). ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76(3) 76.0 ﾐ｡ﾑﾐｵﾐｴﾑﾑひｲ ﾐｼﾐｰﾑﾑﾐｾﾐｲﾐｾﾐｹ ﾐｸﾐｽﾑﾐｾﾑﾐｼﾐｰﾑﾐｸﾐｸ (ﾐ｡ﾐ慴) 76.0(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ｡ﾑﾐｵﾐｴﾑﾑひｲﾐｰ ﾐｼﾐｰﾑﾑﾐｾﾐｲﾐｾﾐｹ ﾐｸﾐｽﾑﾐｾﾑﾐｼﾐｰﾑﾐｸﾐｸ (ﾐ｡ﾐ慴). ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ 76.0(3) 76.006.5 76.006.5ﾑ2 ﾐ｡ﾐｿﾑﾐｰﾐｲﾐｾﾑﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ 76.01 76.01(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ毛τﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ. ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76.01ﾑ7 ﾐ毛τﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ. ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ.
ﾐ｢ﾐｵﾐｾﾑﾐｸﾑ, ﾐｸﾑﾑひｾﾑﾐｸﾑ, ﾐｾﾑﾐｳﾐｰﾐｽﾐｸﾐｷﾐｰﾑﾐｸﾑ ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｸ.
ﾐ毛τﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ ﾐｸ ﾐｾﾐｱﾑ禍ｵﾑﾑひｲﾐｾ, ﾑﾐｾﾑﾐｸﾐｾﾐｻﾐｾﾐｳﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｿﾑﾐｾﾐｱﾐｻﾐｵﾐｼﾑ
ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｸ; ﾐｾﾑﾐｽﾐｾﾐｲﾐｽﾑ巾ｵ ﾐｿﾑﾐｸﾐｽﾑﾐｸﾐｿﾑ, ﾑﾑσｽﾐｺﾑﾐｸﾐｸ
ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｸ; ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ ﾐｸ ﾐｾﾑひｴﾐｵﾐｻﾑ糊ｽﾑ巾ｵ ﾑﾑﾐｵﾑﾑ, ﾑ紹ｲﾐｻﾐｵﾐｽﾐｸﾑ
ﾑﾐｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｹ ﾐｶﾐｸﾐｷﾐｽﾐｸ; ﾑﾐｾﾐｴﾐｵﾑﾐｶﾐｰﾑひｵﾐｻﾑ糊ｽﾑ巾ｹ ﾐｰﾑﾐｿﾐｵﾐｺﾑ
ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｸ. ﾐ湲σｱﾐｻﾐｸﾑﾐｸﾑﾑひｸﾐｺﾐｰ ﾐｲ ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｵ: ﾐｿﾑσｱﾐｻﾐｸﾑﾐｸﾑﾑひｸﾑﾐｵﾑﾐｺﾐｸﾐｵ
ﾐｶﾐｰﾐｽﾑﾑ. ﾐﾐｰﾐｱﾐｾﾑひｰ ﾐｶﾑτﾐｽﾐｰﾐｻﾐｸﾑﾑひｰ.
76.01ﾑ73 76.02 76.02(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ｡ﾑﾐｵﾐｴﾑﾑひｲﾐｰ ﾐｼﾐｰﾑﾑﾐｾﾐｲﾐｾﾐｹ ﾐｸﾐｽﾑﾐｾﾑﾐｼﾐｰﾑﾐｸﾐｸ (ﾐ｡ﾐ慴). ﾐ渙ｵﾑﾐｸﾐｾﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｰﾑ ﾐｿﾐｵﾑﾐｰﾑび. ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ 76.02(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ渙ｵﾑﾐｸﾐｾﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｰﾑ ﾐｿﾐｵﾑﾐｰﾑび. ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76.03 ﾐﾐｰﾐｴﾐｸﾐｾﾐｲﾐｵﾑ禍ｰﾐｽﾐｸﾐｵ. ﾐ｢ﾐｵﾐｻﾐｵﾐｲﾐｸﾐｴﾐｵﾐｽﾐｸﾐｵ 76.03(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐﾐｰﾐｴﾐｸﾐｾﾐｲﾐｵﾑ禍ｰﾐｽﾐｸﾐｵ. ﾐ｢ﾐｵﾐｻﾐｵﾐｲﾐｸﾐｴﾐｵﾐｽﾐｸﾐｵ. ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76.031 76.031(2ﾐﾐｾﾑ) 76.032 76.04 76.1 ﾐ墟ｽﾐｸﾐｶﾐｽﾐｾﾐｵ ﾐｴﾐｵﾐｻﾐｾ. ﾐ墟ｽﾐｸﾐｳﾐｾﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｵ 76.1(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ墟ｽﾐｸﾐｶﾐｽﾐｾﾐｵ ﾐｴﾐｵﾐｻﾐｾ. ﾐ墟ｽﾐｸﾐｳﾐｾﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｵ. ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76.10 ﾐ榧ｱﾑ禍ｵﾐｵ ﾐｺﾐｽﾐｸﾐｳﾐｾﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｵ 76.106 76.10ﾐｳ 76.10ﾐｻ6 76.10ﾑ 7 76.10ﾑ2 ﾐ｡ﾐｿﾑﾐｰﾐｲﾐｾﾑﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ 76.11 76.11ﾑ2 ﾐ｡ﾐｿﾑﾐｰﾐｲﾐｾﾑﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ 76.17 ﾐ侑ｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｵ ﾐｴﾐｵﾐｻﾐｾ.
ﾐ｢ﾐｵﾐｾﾑﾐｸﾑ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾐｴﾐｵﾐｻﾐｰ: ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｵ ﾐｴﾐｵﾐｻﾐｾ ﾐｸ
ﾐｾﾐｱﾑ禍ｵﾑﾑひｲﾐｾ, ﾑﾐｾﾑﾐｸﾐｾﾐｻﾐｾﾐｳﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｿﾑﾐｾﾐｱﾐｻﾐｵﾐｼﾑ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ
ﾐｴﾐｵﾐｻﾐｰ; ﾑﾐｵﾐｴﾐｰﾐｺﾑﾐｸﾐｾﾐｽﾐｽﾐｾ-ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｸﾐｸ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ; ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｰﾑ
ﾐｿﾑﾐｾﾐｴﾑσｺﾑﾐｸﾑ, ﾑﾐｾﾑﾐｼﾐｸﾑﾐｾﾐｲﾐｰﾐｽﾐｸﾐｵ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾑﾐｵﾐｿﾐｵﾑﾑびσｰﾑﾐｰ,
ﾐｲﾐｸﾐｴﾑ ﾐｺﾐｽﾐｸﾐｶﾐｽﾑ錦 ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾐｹ. ﾐ佯ﾑひｾﾑﾐｸﾑ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾐｴﾐｵﾐｻﾐｰ.
ﾐ樮ﾐｳﾐｰﾐｽﾐｸﾐｷﾐｰﾑﾐｸﾑ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾐｴﾐｵﾐｻﾐｰ: ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾐｺﾐｰﾑ
ﾑﾐｵﾑび, ﾑひｸﾐｿﾑ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾑひｲ, ﾐｾﾑひｴﾐｵﾐｻﾑ糊ｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾑひｲﾐｰ.
ﾐﾐｰﾐｱﾐｾﾑひｰ ﾐｸﾐｷﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾑひｲﾐｰ.
76.17ﾑ2 ﾐ｡ﾐｿﾑﾐｰﾐｲﾐｾﾑﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ 76.18 ﾐ墟ｽﾐｸﾐｶﾐｽﾐｰﾑ ﾑひｾﾑﾐｳﾐｾﾐｲﾐｻﾑ (ﾐｱﾐｸﾐｱﾐｻﾐｸﾐｾﾐｿﾐｾﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ) 76.18(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) 76.18(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ墟ｽﾐｸﾐｶﾐｽﾐｰﾑ ﾑひｾﾑﾐｳﾐｾﾐｲﾐｻﾑ (ﾐｱﾐｸﾐｱﾐｻﾐｸﾐｾﾐｿﾐｾﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ). ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｸﾐｹ ﾐｺﾑﾐｰﾐｹ. ﾐ籍ｽﾐｴﾑﾐｾﾐｿﾐｾﾐｲﾑﾐｺﾐｸﾐｹ ﾑﾐｰﾐｹﾐｾﾐｽ 76.19 76.3 76.32 76.ﾑ5 ﾐ頒ｾﾐｺﾑσｼﾐｵﾐｽﾑ ﾐｴﾐｻﾑ ﾑ采ひｾﾐｳﾐｾ ﾐｺﾐｻﾐｰﾑ. ﾐｸﾐｽﾐｴﾐｵﾐｺﾑﾐｰ 76
ﾐ｣ﾑひｾﾑﾐｽﾐｸﾑび ﾐｿﾐｾﾐｸﾑﾐｺ
ﾐ｡ﾑびﾐｾﾐｺﾐｸ, ﾐｾﾐｿﾐｰﾐｻﾑ岱ｽﾐｽﾑ巾ｵ ﾐｲﾐｾﾐｹﾐｽﾐｾﾐｹ
ﾐ頒ｰﾐｶﾐｵ ﾐｵﾑﾐｻﾐｸ ﾐｴﾐｰﾐｲﾐｸﾑ ﾑﾐｻﾐｾﾐｽ / ﾐ, ﾐ籍ｽﾐｴﾑﾐｵﾐｵﾐｲ B ﾐ湲ﾐｸﾐｷﾑ巾ｲ, 邃 34 (10584) (2023)
ﾐ墫τﾑﾐｰﾐｲﾑﾐｺﾐｸﾐｵ ﾐｲﾐｵﾑﾑひｸ
