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
67.400.7 : ﾐ湲ﾐｰﾐｲﾐｾﾐｲﾐｾﾐｹ ﾑﾑひｰﾑびτ ﾐｻﾐｸﾑﾐｽﾐｾﾑﾑひｸ
67. 72 ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ 67.0 ﾐ榧ｱﾑ禍ｰﾑ ﾑひｵﾐｾﾑﾐｸﾑ ﾐｿﾑﾐｰﾐｲﾐｰ 67.0(4ﾐ佯ひｰ) 67.0-3 67.0ﾑ73 67.261.4 67.3 67.3(2) 67.3(2)52 67.3(2ﾐﾐｾﾑ) 67.3(7ﾐ｡ﾐｾﾐｵ) 67.3ﾑ2 67.3ﾑ7 67.3ﾑ73 67.4 67.4(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ樮びﾐｰﾑﾐｻﾐｸ ﾐｿﾑﾐｰﾐｲﾐｰ. 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 67.400 ﾐ墟ｾﾐｽﾑﾑひｸﾑびτﾐｸﾐｾﾐｽﾐｽﾐｾﾐｵ (ﾐｳﾐｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｵﾐｽﾐｽﾐｾﾐｵ) ﾐｿﾑﾐｰﾐｲﾐｾ 67.400(2ﾐﾐｾﾑ) 67.400(2ﾐﾐｾﾑ)-3 67.400(2ﾐﾐｾﾑ)ﾑ73 67.400(3) 67.400(7ﾐ｡ﾐｨﾐ) 67.400.1 ﾐ墟ｾﾐｽﾑﾑひｸﾑびτﾐｸﾑ 67.400.1(2ﾐﾐｾﾑ) 67.400.1(2ﾐﾐｾﾑ),023 ﾐ墟ｾﾐｼﾐｼﾐｵﾐｽﾑひｰﾑﾐｸﾐｸ ﾐｺ ﾑひｵﾐｺﾑﾑび ﾐ墟ｾﾐｽﾑﾑひｸﾑびτﾐｸﾐｸ ﾐﾐ､ 67.400.1(3) 67.400.1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 67.400.5 ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾑ巾ｵ ﾑﾐｸﾑﾑひｵﾐｼﾑ. ﾐﾐｵﾑﾐｵﾑﾐｵﾐｽﾐｴﾑσｼ 67.400.5(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾑ巾ｵ ﾑﾐｸﾑﾑひｵﾐｼﾑ. ﾐﾐｵﾑﾐｵﾑﾐｵﾐｽﾐｴﾑσｼ. 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 67.400.5(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ侑ｷﾐｱﾐｸﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾑ巾ｵ ﾑﾐｸﾑﾑひｵﾐｼﾑ. ﾐﾐｵﾑﾐｵﾑﾐｵﾐｽﾐｴﾑσｼ. 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 67.400.5-23 67.400.5-32 67.400.532(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ)-1 ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ渙ｾﾐｻﾐｸﾑひｸﾐｺﾐｾ - ﾑひｵﾑﾑﾐｸﾑひｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾑτﾑびﾐｾﾐｹﾑﾑひｲﾐｾ ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾐｺﾑﾐｰﾑ. ﾐ佯ﾑひｾﾑﾐｸﾑ ﾐｾﾑびﾐｰﾑﾐｻﾐｸ ﾐｿﾑﾐｰﾐｲﾐｰ ﾐｸﾐｻﾐｸ ﾐｸﾐｽﾑﾑひｸﾑびτひｰ. ﾐﾐｰﾐｷﾐｲﾐｸﾑひｸﾐｵ ﾐｷﾐｰﾐｺﾐｾﾐｽﾐｾﾐｴﾐｰﾑひｵﾐｻﾑ袴ﾑひｲﾐｰ. 67.400.532(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ)ﾑ2 ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ渙ｾﾐｻﾐｸﾑひｸﾐｺﾐｾ - ﾑひｵﾑﾑﾐｸﾑひｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾑτﾑびﾐｾﾐｹﾑﾑひｲﾐｾ ﾐ｡ﾑひｰﾐｲﾑﾐｾﾐｿﾐｾﾐｻﾑ袴ﾐｺﾐｾﾐｳﾐｾ ﾐｺﾑﾐｰﾑ 67.400.6 67.400.6(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ｡ﾐｸﾑﾑひｵﾐｼﾐｰ ﾐｾﾑﾐｳﾐｰﾐｽﾐｾﾐｲ ﾐｳﾐｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｰ. ﾐ樮ﾐｳﾐｰﾐｽﾑ ﾐｳﾐｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｵﾐｽﾐｽﾐｾﾐｹ ﾐｲﾐｻﾐｰﾑﾑひｸ. 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 67.400.6ﾑ2 67.400.7(2ﾐﾐｾﾑ)-3 67.400.7(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ湲ﾐｰﾐｲﾐｾﾐｲﾐｾﾐｹ ﾑﾑひｰﾑびτ ﾐｻﾐｸﾑﾐｽﾐｾﾑﾑひｸ (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) 67.400.7ﾑ73 67.400.ﾑ71 67.400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 67.400ﾑ7 67.400ﾑ721 67.400ﾑ73 67.401 ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.401(2) 67.401(2ﾐﾐｾﾑ) ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ ﾐﾐｾﾑﾑﾐｸﾐｹﾑﾐｺﾐｾﾐｹ ﾐ､ﾐｵﾐｴﾐｵﾑﾐｰﾑﾐｸﾐｸ
67.401(2ﾐﾐｾﾑ)-3 ﾐ厘ｰﾐｺﾐｾﾐｽﾐｾﾐｴﾐｰﾑひｵﾐｻﾑ糊ｽﾑ巾ｵ ﾐｼﾐｰﾑひｵﾑﾐｸﾐｰﾐｻﾑ ﾐｿﾐｾ ﾐｰﾐｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｼﾑ ﾐｿﾑﾐｰﾐｲﾑ ﾐﾐ､
67.401(2ﾐﾐｾﾑ)ﾑ73 ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｸﾑ ﾑτﾐｵﾐｱﾐｽﾑ錦 ﾐｷﾐｰﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｹ ﾐｿﾐｾ ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｼﾑ ﾐｿﾑﾐｰﾐｲﾑ ﾐﾐ､. 67.401(2ﾐﾐｾﾑ)ﾑ73-1 ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｸﾑ ﾑτﾐｵﾐｱﾐｽﾑ錦 ﾐｷﾐｰﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｹ ﾐｿﾐｾ ﾐｸﾑﾑひｾﾑﾐｸﾐｸ ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｳﾐｾ ﾐｿﾑﾐｰﾐｲﾐｰ ﾐﾐ､
67.401(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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 67.401(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ籍ｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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 67.401(3) 67.401.114 67.401.21 ﾐ寅ｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｵﾐｽﾐｽﾐｾﾐｵ ﾑσｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｰﾐｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾ-ﾐｿﾐｾﾐｻﾐｸﾑひｸﾑﾐｵﾑﾐｺﾐｾﾐｹ ﾑﾑﾐｵﾑﾐｵ 67.401.21(2ﾐﾐｾﾑ)ﾑ73 67.401.21(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ寅ｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｵﾐｽﾐｽﾐｾﾐｵ ﾑσｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｰﾐｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾ-ﾐｿﾐｾﾐｻﾐｸﾑひｸﾑﾐｵﾑﾐｺﾐｾﾐｹ ﾑﾑﾐｵﾑﾐｵ. 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 67.401.21(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ寅ｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｵﾐｽﾐｽﾐｾﾐｵ ﾑσｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｰﾐｴﾐｼﾐｸﾐｽﾐｸﾑﾑびﾐｰﾑひｸﾐｲﾐｽﾐｾ-ﾐｿﾐｾﾐｻﾐｸﾑひｸﾑﾐｵﾑﾐｺﾐｾﾐｹ ﾑﾑﾐｵﾑﾐｵ. 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 67.401.212 67.401.212(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) 67.401.213 ﾐ｣ﾐｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｾﾐｱﾐｻﾐｰﾑﾑひｸ ﾐｲﾐｽﾑτびﾐｵﾐｽﾐｽﾐｸﾑ ﾐｴﾐｵﾐｻ 67.401.213(2ﾐﾐｾﾑ)ﾑ22 67.401.213(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ｣ﾐｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｾﾐｱﾐｻﾐｰﾑﾑひｸ ﾐｲﾐｽﾑτびﾐｵﾐｽﾐｽﾐｸﾑ ﾐｴﾐｵﾐｻ.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 67.401.213(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ｣ﾐｿﾑﾐｰﾐｲﾐｻﾐｵﾐｽﾐｸﾐｵ ﾐｲ ﾐｾﾐｱﾐｻﾐｰﾑﾑひｸ ﾐｲﾐｽﾑτびﾐｵﾐｽﾐｽﾐｸﾑ ﾐｴﾐｵﾐｻ. 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 67.401.21ﾑ7 67.401ﾐｻ6 67.401ﾑ 2 67.401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 67.401ﾑ7 67.401ﾑ73 67.402 ﾐ､ﾐｸﾐｽﾐｰﾐｽﾑﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.402 ﾐ斷ｰﾐｻﾐｾﾐｳﾐｾﾐｲﾐｰﾑ ﾑﾐｻﾑσｶﾐｱﾐｰ 67.402(2ﾐﾐｾﾑ) 67.402(2ﾐﾐｾﾑ)-3 67.402(2ﾐﾐｾﾑ)ﾑ 73 67.402-3 67.402-3(2ﾐﾐｾﾑ) 67.402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 67.402ﾑ73 67.404 ﾐ酉ﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾﾐｵ ﾐｸ ﾑひｾﾑﾐｳﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ｡ﾐｵﾐｼﾐｵﾐｹﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.404(2ﾐﾐｾﾑ) 67.404(2ﾐﾐｾﾑ)-3 67.404(2ﾐﾐｾﾑ)ﾑ73 67.404(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) 67.404(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ酉ﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾﾐｵ ﾐｸ ﾑひｾﾑﾐｳﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ｡ﾐｵﾐｼﾐｵﾐｹﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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 67.404.1 67.404.1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 67.404.1ﾑ73 67.404.2 ﾐ榧ｱﾑ紹ｷﾐｰﾑひｵﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.404.2(2ﾐﾐｾﾑ) 67.404.2(2ﾐﾐｾﾑ)-3 67.404.2(4ﾐ､ﾑﾐｰ) 67.404.21 67.404.212 ﾐ榧ｱﾑ紹ｷﾐｰﾑひｵﾐｻﾑ袴ﾑひｲﾐｰ ﾐｿﾐｾ ﾐｿﾐｵﾑﾐｵﾐｴﾐｰﾑﾐｵ ﾐｿﾑﾐｰﾐｲ ﾐｲﾐｻﾐｰﾐｴﾐｵﾐｽﾐｸﾑ, ﾐｿﾐｾﾐｻﾑ糊ｷﾐｾﾐｲﾐｰﾐｽﾐｸﾑ ﾐｸ ﾑﾐｰﾑﾐｿﾐｾﾑﾑ紹ｶﾐｵﾐｽﾐｸﾑ. ﾐ岱ｰﾐｽﾐｺﾐｾﾐｲﾑﾐｺﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 67.404.2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 67.404.2ﾑ73 67.404.3 67.404.3(2ﾐﾐｾﾑ)ﾑ73 67.404.3ﾑ7 67.404.4 ﾐ｡ﾐｵﾐｼﾐｵﾐｹﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.404.4(2ﾐﾐｾﾑ)-3 67.404.4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 67.404.4ﾑ73 67.404.5 67.404.5(2ﾐﾐｾﾑ) 67.404.5ﾑ73 67.404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 67.404ﾑ7 67.404ﾑ723 67.404ﾑ73 67.405 ﾐ｢ﾑﾑσｴﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ ﾐｸ ﾐｿﾑﾐｰﾐｲﾐｾ ﾑﾐｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｳﾐｾ ﾐｾﾐｱﾐｵﾑﾐｿﾐｵﾑﾐｵﾐｽﾐｸﾑ. 67.405(2ﾐﾐｾﾑ) 67.405(2ﾐﾐｾﾑ)-3 67.405(2ﾐﾐｾﾑ)ﾑ73 67.405(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ｢ﾑﾑσｴﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ ﾐｸ ﾐｿﾑﾐｰﾐｲﾐｾ ﾑﾐｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｳﾐｾ ﾐｾﾐｱﾐｵﾑﾐｿﾐｵﾑﾐｵﾐｽﾐｸﾑ. 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 67.405-32 67.405.1-32 67.405.112.3 67.405.2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 67.405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 67.405ﾑ7 ﾐ｢ﾑﾑσｴﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ ﾐｸ ﾐｿﾑﾐｰﾐｲﾐｾ ﾑﾐｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｳﾐｾ ﾐｾﾐｱﾐｵﾑﾐｿﾐｵﾑﾐｵﾐｽﾐｸﾑ.(ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ) 67.405ﾑ73 ﾐ｢ﾑﾑσｴﾐｾﾐｲﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ ﾐｸ ﾐｿﾑﾐｰﾐｲﾐｾ ﾑﾐｾﾑﾐｸﾐｰﾐｻﾑ糊ｽﾐｾﾐｳﾐｾ ﾐｾﾐｱﾐｵﾑﾐｿﾐｵﾑﾐｵﾐｽﾐｸﾑ.(ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｵﾐｹ ﾑ威ｺﾐｾﾐｻﾑ) 67.406 67.407 ﾐ厘ｵﾐｼﾐｵﾐｻﾑ糊ｽﾐｾﾐｵ (ﾐｰﾐｳﾑﾐｰﾑﾐｽﾐｾﾐｵ) ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ寅ｾﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ嶢ｵﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ漬ｾﾐｴﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.407(2ﾐﾐｾﾑ) 67.407(2ﾐﾐｾﾑ)-3 67.407(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ厘ｵﾐｼﾐｵﾐｻﾑ糊ｽﾐｾﾐｵ (ﾐｰﾐｳﾑﾐｰﾑﾐｽﾐｾﾐｵ) ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ寅ｾﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ嶢ｵﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ漬ｾﾐｴﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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. 67.407(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ厘ｵﾐｼﾐｵﾐｻﾑ糊ｽﾐｾﾐｵ (ﾐｰﾐｳﾑﾐｰﾑﾐｽﾐｾﾐｵ) ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ寅ｾﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ嶢ｵﾑﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. ﾐ漬ｾﾐｴﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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 67.407ﾑ723 67.407ﾑ73 67.408 ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.408(2ﾐﾐｾﾑ) 67.408(2ﾐﾐｾﾑ)-3 67.408(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) 67.408(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ. 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 67.408(3) 67.408ﾑ2 67.408ﾑ7 ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾑτﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｸﾐｷﾐｴﾐｰﾐｽﾐｸﾑ) 67.408ﾑ73 67.409 67.410 ﾐ酉ﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾ-ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾐｳﾑﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｸﾐｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ) 67.410(2ﾐﾐｾﾑ)-3 67.410(2ﾐﾐｾﾑ)ﾑ73 67.410(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) 67.410(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ酉ﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾ-ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾐｳﾑﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｸﾐｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ). 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 67.410.1ﾑ73 ﾐ酉ﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾﾐｵ ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾐｳﾑﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｸﾐｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ, ﾐｳﾑﾐｰﾐｶﾐｴﾐｰﾐｽﾑﾐｺﾐｾﾐｵ ﾑﾑσｴﾐｾﾐｿﾑﾐｾﾐｸﾐｷﾐｲﾐｾﾐｴﾑﾑひｲﾐｾ) ﾑτﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｸﾑ ﾑτﾐｵﾐｱﾐｽﾑ錦 ﾐｷﾐｰﾐｲﾐｵﾐｴﾐｵﾐｽﾐｸﾐｹ 67.410.212 67.410ﾑ 73 67.410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 67.410ﾑ73 67.411 ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾ-ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾑσｳﾐｾﾐｻﾐｾﾐｲﾐｽﾑ巾ｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ) 67.411(2ﾐﾐｾﾑ) ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾ - ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾑσｳﾐｾﾐｻﾐｾﾐｲﾐｽﾑ巾ｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ) ﾐﾐｾﾑﾑﾐｸﾐｹﾑﾐｺﾐｾﾐｹ ﾐ､ﾐｵﾐｴﾐｵﾑﾐｰﾑﾐｸﾐｸ 67.411(2ﾐﾐｾﾑ)-3 ﾐ｣ﾐｳﾐｾﾐｻﾐｾﾐｲﾐｽﾐｾ - ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾑσｰﾐｻﾑ糊ｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ (ﾑσｳﾐｾﾐｻﾐｾﾐｲﾐｽﾑ巾ｹ ﾐｿﾑﾐｾﾑﾐｵﾑﾑ) ﾐﾐｾﾑﾑﾐｸﾐｹﾑﾐｺﾐｾﾐｹ ﾐ､ﾐｵﾐｴﾐｵﾑﾐｰﾑﾐｸﾐｸ (ﾐｷﾐｰﾐｺﾐｾﾐｽﾑ) 67.412 ﾐ慴ｵﾐｶﾐｴﾑσｽﾐｰﾑﾐｾﾐｴﾐｽﾐｾﾐｵ ﾐｿﾑﾐｰﾐｲﾐｾ 67.412.1 67.412.1ﾑ73 67.412.2 67.412.2ﾑ73 67.412ﾑ73 67.5 ﾐ樮びﾐｰﾑﾐｻﾐｸ ﾐｷﾐｽﾐｰﾐｽﾐｸﾐｹ, ﾐｿﾑﾐｸﾐｼﾑ巾ｺﾐｰﾑ紗禍ｸﾐｵ ﾐｺ ﾑ紗ﾐｸﾑﾐｿﾑﾑσｴﾐｵﾐｽﾑﾐｸﾐｸ 67.51 ﾐ墫ﾐｸﾐｼﾐｸﾐｽﾐｾﾐｻﾐｾﾐｳﾐｸﾑ 67.51ﾑ73 67.52 ﾐ墫ﾐｸﾐｼﾐｸﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ 67.52ﾑ73 ﾐ墫ﾐｸﾐｼﾐｸﾐｽﾐｰﾐｻﾐｸﾑﾑひｸﾐｺﾐｰ (ﾑτﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｵﾐｹ ﾑ威ｺﾐｾﾐｻﾑ) 67.5ﾑ7 67.7 ﾐ樮ﾐｳﾐｰﾐｽﾑ ﾑ紗ﾑひｸﾑﾐｸﾐｸ 67.71 ﾐ｡ﾑσｴﾐｵﾐｱﾐｽﾐｰﾑ ﾑﾐｸﾑﾑひｵﾐｼﾐｰ 67.71(2ﾐﾐｾﾑ) 67.71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 67.71ﾑ7 67.72 ﾐ湲ﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ. ﾐ漬ｸﾐｴﾑ ﾐｾﾑﾐｳﾐｰﾐｽﾐｾﾐｲ ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾑ: ﾐ､ﾐｵﾐｴﾐｵﾑﾐｰﾐｻﾑ糊ｽﾐｰﾑ (ﾐｳﾐｵﾐｽﾐｵﾑﾐｰﾐｻﾑ糊ｽﾐｰﾑ) ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ; ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ ﾑﾑσｱﾑ諌ｵﾐｺﾑひｾﾐｲ ﾑﾐｵﾐｴﾐｵﾑﾐｰﾑﾐｸﾐｸ ﾐｸ ﾐｰﾐｲﾑひｾﾐｽﾐｾﾐｼﾐｽﾑ錦 ﾐｾﾐｱﾑﾐｰﾐｷﾐｾﾐｲﾐｰﾐｽﾐｸﾐｹ; ﾐｲﾐｾﾐｵﾐｽﾐｽﾐｰﾑ ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ; ﾑびﾐｰﾐｽﾑﾐｿﾐｾﾑﾑひｽﾐｰﾑ ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ. ﾐ湲ﾐｾﾐｺﾑτﾐｾﾑﾑﾐｺﾐｸﾐｹ ﾐｽﾐｰﾐｴﾐｷﾐｾﾑ. 67.72(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ) ﾐ湲ﾐｰﾐｲﾐｾ. ﾐｮﾑﾐｸﾐｴﾐｸﾑﾐｵﾑﾐｺﾐｸﾐｵ ﾐｽﾐｰﾑσｺﾐｸ. ﾐ樮ﾐｳﾐｰﾐｽﾑ ﾑ紗ﾑひｸﾑﾐｸﾐｸ. ﾐ湲ﾐｾﾐｺﾑτﾐｰﾑびτ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 67.72(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ湲ﾐｾﾐｺﾑτﾐｰﾑびτ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 67.72ﾑ73 ﾐ湲ﾐｾﾐｺﾑτﾐｰﾑびτﾐｰ. ﾐ漬ｸﾐｴﾑ ﾐｾﾑﾐｳﾐｰﾐｽﾐｾﾐｲ ﾐｿﾑﾐｾﾐｺﾑτﾐｰﾑびτﾑ. ﾐ湲ﾐｾﾐｺﾑτﾐｾﾑﾑﾐｺﾐｸﾐｹ ﾐｽﾐｰﾐｴﾐｷﾐｾﾑ. (ﾐ｣ﾑﾐｵﾐｱﾐｽﾑ巾ｵ ﾐｿﾐｾﾑﾐｾﾐｱﾐｸﾑ ﾐｴﾐｻﾑ ﾐｲﾑ錦ﾑ威ｵﾐｹ ﾑ威ｺﾐｾﾐｻﾑ)
67.73 ﾐ樮ﾐｳﾐｰﾐｽﾑ ﾑﾐｰﾑﾑﾐｻﾐｵﾐｴﾐｾﾐｲﾐｰﾐｽﾐｸﾑ 67.75 ﾐ籍ｴﾐｲﾐｾﾐｺﾐｰﾑびτﾐｰ 67.75(2ﾐﾐｾﾑ) 67.75(2ﾐﾐｾﾑ-4ﾐ｡ﾑひｰ-5ﾐ籍ｽﾐｴ) ﾐ籍ｴﾐｲﾐｾﾐｺﾐｰﾑびτ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 67.75=67.99(2)90 67.75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 67.75ﾑ73 67.7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 67.7ﾑ723 67.91 67.99(2) 67.99(2)0 67.99(2)06 67.99(2)061.2 67.99(2)1 67.99(2)2 67.99(2)3 67.99(2)32 67.99(2)5 67.99(2)7 67.99(2)8 67.99(2)9 67.99(2)93 67.99(2)95 67.99(2ﾐﾐｾﾑ)2ﾑ73 67.99(3) 67.99(4ﾐ､ﾑﾐｰ) 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 67.400.7
ﾐ｣ﾑひｾﾑﾐｽﾐｸﾑび ﾐｿﾐｾﾐｸﾑﾐｺ
ﾐ湲ﾐｰﾐｲﾐｰ ﾑﾐｵﾐｻﾐｾﾐｲﾐｵﾐｺﾐｰ
ﾐ岱ｵﾐｷﾐｾﾐｿﾐｰﾑﾐｽﾐｾﾑﾑび - ﾐｲ ﾐｽﾐｰﾑ威ｸﾑ ﾑﾑσｺﾐｰﾑ / ﾐ. ﾐ. ﾐ漬ｻﾐｰﾑﾐｵﾐｽﾐｺﾐｾ B ﾐ湲ﾐｸﾐｷﾑ巾ｲ, 邃 60 (9933) (2016)
