{"id":107223,"date":"2021-01-30T10:43:27","date_gmt":"2021-01-30T09:43:27","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e5%a0%b1%e9%85%ac\/%e4%b8%80%e8%88%ac%e7%9a%84%e3%81%aa%e5%a0%b1%e9%85%ac%e5%9f%ba%e6%ba%96\/"},"modified":"2025-12-25T19:15:51","modified_gmt":"2025-12-25T18:15:51","slug":"%e4%b8%80%e8%88%ac%e7%9a%84%e3%81%aa%e5%a0%b1%e9%85%ac%e5%9f%ba%e6%ba%96","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ja\/%e5%a0%b1%e9%85%ac\/%e4%b8%80%e8%88%ac%e7%9a%84%e3%81%aa%e5%a0%b1%e9%85%ac%e5%9f%ba%e6%ba%96\/","title":{"rendered":"\u4e00\u822c\u7684\u306a\u5831\u916c\u57fa\u6e96"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u4e00\u822c\u7684\u306a\u5831\u916c\u57fa\u6e96\u306f\u3001\u5f01\u8b77\u58eb\u306e\u8077\u52d9\u5206\u91ce\u306e\u591a\u69d8\u6027\u306b\u3088\u308a\u975e\u5e38\u306b\u8907\u96d1\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d20\u4eba\u304c\u3001\u4e00\u822c\u7684\u306a\u5831\u916c\u57fa\u6e96\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u306e\u5f01\u8b77\u58eb\u696d\u52d9\u306b\u5bfe\u3057\u3066\u3001\u4e00\u822c\u7684\u306a\u5831\u916c\u57fa\u6e96\u304c\u3069\u306e\u7a0b\u5ea6\u306e\u5831\u916c\u3092\u9069\u5207\u3068\u307f\u306a\u3059\u304b\u3092\u4e8b\u524d\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u4e0d\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u4e8b\u52d9\u6240\u3067\u306f\u3001\u65b0\u898f\u306e\u304a\u5ba2\u69d8\u5411\u3051\u306b\u5f01\u8b77\u58eb\u306b\u3088\u308b\u521d\u56de\u76f8\u8ac7\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u3001\u4e88\u60f3\u3055\u308c\u308b\u5831\u916c\u984d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-allgemeine-honorar-kriterien\">\u4e00\u822c\u7684\u306a\u5831\u916c\u57fa\u6e96<\/h2>\n\n<p class=\"wp-block-paragraph\">\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u5f01\u8b77\u58eb\u4f1a\u9023\u5408\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08http:\/\/www.rechtsanwaelte.at\uff09\u3067\u30012005\u5e7410\u670810\u65e5\u30012008\u5e744\u670828\u65e5\u30012009\u5e745\u670811\u65e5\u30012011\u5e745\u670810\u65e5\u30012012\u5e7410\u67083\u65e5\u30012013\u5e749\u670830\u65e5\u30012014\u5e745\u670827\u65e5\u30012015\u5e745\u670828\u65e5\u30012017\u5e745\u670815\u65e5\u30012021\u5e746\u670830\u65e5\u30012023\u5e741\u670823\u65e5\u30012023\u5e749\u670828\u65e5\u3001\u304a\u3088\u30732024\u5e749\u670830\u65e5\u306b\u516c\u8868\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2cI\u90e8 \u2013 \u9069\u7528\u7bc4\u56f2<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 1<\/strong><br\/>(1) \u5f01\u8b77\u58eb\u306e\u5831\u916c\u8acb\u6c42\u6a29\u306f\u3001\u5f01\u8b77\u58eb\u3068\u4f9d\u983c\u4eba\u3068\u306e\u9593\u3067\u7de0\u7d50\u3055\u308c\u305f\u5408\u610f\u306b\u57fa\u3065\u304d\u307e\u3059\u3002\u5408\u610f\u304c\u306a\u3044\u5834\u5408\u3001\u6cd5\u5f8b\u4e0a\u306e\u5831\u916c\u898f\u5b9a\u3092\u7559\u4fdd\u3057\u3066\u3001ABGB\uff08\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u6c11\u6cd5\uff09\u7b2c1004\u6761\u3001\u7b2c1152\u6761\u306b\u5f93\u3044\u3001\u9069\u5207\u306a\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">(2) \u5831\u916c\u5408\u610f\u306f\u66f8\u9762\u3067\u884c\u3046\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 2<\/strong><br\/>(1) \u78ba\u7acb\u3055\u308c\u305f\u8077\u696d\u4e0a\u306e\u898b\u89e3\u306b\u3088\u308c\u3070\u3001\u7279\u306b\u4f9d\u983c\u4eba\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u3001\u53f8\u6cd5\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u304c\u5831\u916c\u306e\u59a5\u5f53\u6027\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><br\/>(2) \u5831\u916c\u984d\u306f\u3001\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5831\u916c\u306e\u59a5\u5f53\u6027\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u696d\u52d9\u304c\u7a2e\u985e\u307e\u305f\u306f\u7bc4\u56f2\u306b\u304a\u3044\u3066\u5e73\u5747\u3092\u8457\u3057\u304f\u4e0a\u56de\u308b\u304b\u4e0b\u56de\u308b\u304b\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 3<\/strong> (\u5ec3\u6b62)<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 4<\/strong> (\u5ec3\u6b62)<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2cII\u90e8 \u2013 \u6c11\u4e8b\u304a\u3088\u3073\u884c\u653f\u4e8b\u4ef6<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 5<\/strong> \u30e6\u30fc\u30ed<br\/>\u5831\u916c\u984d\u306e\u7b97\u5b9a\u57fa\u790e\uff08\u00a7 2\uff09\u3068\u3057\u3066\u3001\u4f9d\u983c\u4eba\u306e\u5229\u76ca\u307e\u305f\u306f\u4e8b\u4ef6\u81ea\u4f53\u304b\u3089\u5225\u306e\u4fa1\u5024\u304c\u751f\u3058\u306a\u3044\u9650\u308a\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br\/>1. \u7a0e\u52d9\u4e8b\u4ef6\uff08\u7a0e\u91d1\u3001\u624b\u6570\u6599\u3001\u304a\u3088\u3073\u62e0\u51fa\u91d1\uff09<br\/>a) \u7d1b\u4e89\u306e\u5834\u5408\u3001\u4fc2\u4e89\u984d<br\/>b) EStG\uff08\u6240\u5f97\u7a0e\u6cd5\uff091988\u7b2c30b\u6761\u304a\u3088\u3073\u7b2c30c\u6761\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u7533\u544a\uff08\u81ea\u5df1\u8a08\u7b97\uff09\u306e\u5834\u5408\u3001GrEStG\uff08\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u6cd5\uff091987\u7b2c5\u6761\u306e\u610f\u5473\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u306e\u4fa1\u5024\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u5bfe\u4fa1\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306f\u3001GrEStG 1987\u7b2c4\u6761\u306e\u610f\u5473\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u4fa1\u5024 c) \u305d\u306e\u4ed6\u306e\u7a0e\u52d9\u7533\u544a\uff08\u81ea\u5df1\u8a08\u7b97\uff09\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u57fa\u6e96\u306e\u4fa1\u5024 d) \u305d\u306e\u4ed6 5,500 <\/p>\n\n<p class=\"wp-block-paragraph\">2. \u990a\u5b50\u7e01\u7d44\u4e8b\u4ef6<br\/>\u990a\u5b50\u7e01\u7d44\u8005\u306e\u8ca1\u7523\u306e\u4fa1\u5024\u3001<br\/>\u305d\u306e\u4ed6 9,300 <\/p>\n\n<p class=\"wp-block-paragraph\">3. \u8fb2\u696d\u4e8b\u4ef6<br\/>a) \u7d99\u7d9a\u7684\u306a\u7d66\u4ed8\u306e\u5834\u5408\u3001\u5e74\u9593\u7d66\u4ed8\u984d\u306e3\u500d<br\/>b) \u307e\u305f\u306f\u5f53\u8a72\u6a29\u5229\u306e\u5e02\u5834\u4fa1\u5024\u3001<br\/>\u305d\u306e\u4ed6 17,300 <\/p>\n\n<p class=\"wp-block-paragraph\">4. \u5efa\u7bc9\u4e8b\u4ef6<br\/>a) \u8efd\u5fae\u306a\u3082\u306e 9,300 <br\/>b) \u4e2d\u7a0b\u5ea6\u306e\u3082\u306e 34,600 <br\/>c) \u5927\u898f\u6a21\u30d7\u30ed\u30b8\u30a7\u30af\u30c8 286,700<\/p>\n\n<p class=\"wp-block-paragraph\">5. \u9271\u696d\u6cd5\u4e8b\u4ef6 57,000 <\/p>\n\n<p class=\"wp-block-paragraph\">6. \u8cc3\u8cb8\u4e8b\u4ef6<br\/>\u5e74\u9593\u8cc3\u6599\u306e3\u500d\u3001\u305d\u306e\u4ed6<\/p>\n\n<p class=\"wp-block-paragraph\">a) \u4e8b\u696d\u7528\u7269\u4ef6\u306e\u5834\u5408 17,300<br\/>b) 3\u90e8\u5c4b\u307e\u3067\u306e\u4f4f\u5b85\u306e\u5834\u5408 9,300<br\/>c) \u305d\u306e\u4ed6\u306e\u4f4f\u5b85\u306e\u5834\u5408 14,000<br\/>d) \u8cc3\u8cb8\u6cd5\u7b2c18\u6761\u306b\u57fa\u3065\u304f\u624b\u7d9a\u304d\u306e\u5834\u5408<br\/>\u8cc3\u6599\u5897\u984d\u306e\u5e74\u9593\u984d\u306e3\u500d\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">7. \u5730\u5f79\u6a29\u304a\u3088\u3073\u4e0d\u52d5\u7523\u8ca0\u62c5\u4e8b\u4ef6<br\/>a) \u7d99\u7d9a\u7684\u306a\u7d66\u4ed8\u306e\u5834\u5408<br\/>\u5e74\u9593\u7d66\u4ed8\u984d\u306e3\u500d\u3001\u307e\u305f\u306f<br\/>\u5f53\u8a72\u6a29\u5229\u306e\u5e02\u5834\u4fa1\u5024\u3001<br\/>b) \u305d\u306e\u4ed6 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">8. \u516c\u52d9\u54e1\u6cd5\u4e8b\u4ef6\uff08\u61f2\u6212\u4e8b\u4ef6\u3092\u9664\u304f\uff09<br\/>\u5e74\u9593\u7d66\u4e0e\u306e3\u500d<\/p>\n\n<p class=\"wp-block-paragraph\">9. \u96fb\u6c17\u4e8b\u696d\u4e8b\u4ef6 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">10. \u53ce\u7528\u4e8b\u4ef6<br\/>a) \u8acb\u6c42\u3055\u308c\u305f\u88dc\u511f\u984d\u3001<br\/>b) \u305d\u306e\u4ed6 5,500<\/p>\n\n<p class=\"wp-block-paragraph\">11. \u6f01\u696d\u4e8b\u4ef6<br\/>a) \u5e74\u9593\u8cc3\u8cb8\u6599\u306e3\u500d\u3001<br\/>b) \u305d\u306e\u4ed6 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">12. \u6797\u696d\u6cd5\u4e8b\u4ef6\uff08\u74b0\u5883\u4fdd\u8b77\u4e8b\u4ef6\u3092\u9664\u304f\uff09<br\/>a) \u8fb2\u5bb6\u306e\u898f\u6a21\u306e\u6240\u6709\u306e\u5834\u5408 17,300<br\/>b) \u5927\u898f\u6a21\u68ee\u6797\u6240\u6709\u306e\u5834\u5408 172,700<\/p>\n\n<p class=\"wp-block-paragraph\">13. \u5546\u696d\u4e8b\u4ef6\uff08\u4e8b\u696d\u8a2d\u5099\u6cd5\u306b\u304a\u3051\u308b\u74b0\u5883\u4fdd\u8b77\u4e8b\u4ef6\u3092\u9664\u304f\uff09<br\/>a) \u5c0f\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408 17,300<br\/>b) \u4e2d\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408 57,000<br\/>c) \u5927\u898f\u6a21\u4f01\u696d\u306e\u5834\u5408 114,000<br\/>d) \u5927\u4f01\u696d\u306e\u5834\u5408 286,700<\/p>\n\n<p class=\"wp-block-paragraph\">14. \u5de5\u696d\u6240\u6709\u6a29<br\/>\u5de5\u696d\u6240\u6709\u6a29\u304a\u3088\u3073\u7121\u4f53\u8ca1\u7523\u6a29\u306b\u95a2\u3059\u308b\u4e8b\u9805 57,000<\/p>\n\n<p class=\"wp-block-paragraph\">15. \u5883\u754c\u4fee\u6b63\u304a\u3088\u3073\u66f4\u65b0\u4e8b\u4ef6<br\/>a) \u4fc2\u4e89\u5730\u306e\u4fa1\u5024\u3001<br\/>b) \u305d\u306e\u4ed6 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">16. \u5012\u7523\u4e8b\u4ef6\uff08\u50b5\u52d9\u8005\u306e\u4ee3\u7406\uff09<br\/>a) \u518d\u5efa\u8a08\u753b\u306e\u5834\u5408\u3001\u50b5\u6a29\u3092\u542b\u3080\u5c65\u884c\u8981\u4ef6\u3001<br\/>b) (\u5ec3\u6b62) c) \u305d\u306e\u4ed6\u306e\u5012\u7523\u624b\u7d9a\u304d\u306e\u7d42\u4e86\u306e\u5834\u5408\u3001\u5206\u914d\u3055\u308c\u308b\u8ca1\u7523\u3001<br\/>d) \u305d\u306e\u4ed6 17,300\u30e6\u30fc\u30ed\u3001<br\/>e) \u5012\u7523\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u3001\u5206\u96e2\u6a29\u307e\u305f\u306f\u56de\u53ce\u6a29\u306b\u95a2\u3059\u308b\u696d\u52d9\u306f\u3001\u5225\u9014\u8a55\u4fa1\u3055\u308c\u307e\u3059 <\/p>\n\n<p class=\"wp-block-paragraph\">17. \u72e9\u731f\u6a29\u4e8b\u4ef6<br\/>a) \u5e74\u9593\u8cc3\u8cb8\u6599\u306e3\u500d\u3001<br\/>b) \u305d\u306e\u4ed6 34,600<\/p>\n\n<p class=\"wp-block-paragraph\">18. \u30ab\u30eb\u30c6\u30eb\u4e8b\u4ef6<br\/>a) \u8efd\u5fae\u306a\u30ab\u30eb\u30c6\u30eb\u307e\u305f\u306f\u8ca9\u58f2\u5236\u9650 57,000<br\/>b) \u305d\u306e\u4ed6 229,700<\/p>\n\n<p class=\"wp-block-paragraph\">19. 1967\u5e74\u81ea\u52d5\u8eca\u6cd5\u304a\u3088\u3073\u904b\u8ee2\u514d\u8a31\u6cd5\u306b\u95a2\u3059\u308b\u4e8b\u9805<br\/>14,000<\/p>\n\n<p class=\"wp-block-paragraph\">20. \u907a\u8a00<br\/>a) \u51e6\u5206\u3055\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u5024\u3001<br\/>b) \u305d\u306e\u4ed6 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">21. \u4e0d\u52d5\u7523\u53d6\u5f15<br\/>\u8cfc\u5165\u91d1\u984d\u3001\u5e02\u5834\u4fa1\u5024\u3001\u307e\u305f\u306f\u516c\u8a3c\u4eba\u306b\u9069\u7528\u3055\u308c\u308b\u898f\u5b9a\u306b\u57fa\u3065\u304f\u8a31\u5bb9\u3055\u308c\u308b\u8a55\u4fa1\u57fa\u6e96<\/p>\n\n<p class=\"wp-block-paragraph\">22. \u30e1\u30c7\u30a3\u30a2\u4e8b\u4ef6<br\/>a) \u30e1\u30c7\u30a3\u30a2\u4e8b\u4ef6\u3092\u62c5\u5f53\u3059\u308b\u88c1\u5224\u6240\u304a\u3088\u3073\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\u3001\u306a\u3089\u3073\u306b\u53cd\u8ad6\uff1a\u00a7 9 Abs. 1 Z2\u304a\u3088\u3073\u00a7 10\u306b\u57fa\u3065\u304f\u5831\u916c\u8acb\u6c42\u6a29\u3001<br\/>b) \u884c\u653f\u5f53\u5c40\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\uff1a\u00a7 9 Abs. 1 Z1\u304a\u3088\u3073\u00a7 10\u306b\u57fa\u3065\u304f\u5831\u916c\u8acb\u6c42\u6a29\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\">23. \u8eab\u5206\u4e8b\u9805 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">24. \u5f8c\u898b\u4e8b\u4ef6\u3001<br\/>\u6276\u990a\u4e8b\u4ef6\u3092\u9664\u304f 7,200<\/p>\n\n<p class=\"wp-block-paragraph\">25. \u6210\u5e74\u5f8c\u898b\u306b\u95a2\u3059\u308b\u4e8b\u9805<br\/>a) \u95a2\u4fc2\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u5024\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2AHK\u5f01\u8b77\u58eb\u4f1a\u9023\u5408 2024\u5e7410\u67081\u65e5\u73fe\u5728 4\/10<br\/>b) \u305d\u306e\u4ed6 9,300\u30e6\u30fc\u30ed<\/p>\n\n<p class=\"wp-block-paragraph\">26. \u56fd\u7c4d\u4e8b\u4ef6 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">27. \u5931\u8e2a\u5ba3\u544a\u4e8b\u4ef6<br\/>a) \u5931\u8e2a\u5ba3\u544a\u3055\u308c\u308b\u8005\u306e\u8ca1\u7523\u306e\u4fa1\u5024\u3001<br\/>b) \u305d\u306e\u4ed6 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">28. \u74b0\u5883\u4fdd\u8b77\u4e8b\u4ef6<br\/>a) \u4e8b\u696d\u8a2d\u5099\u6cd5\u3001\u84b8\u6c17\u30dc\u30a4\u30e9\u30fc\u6392\u51fa\u6cd5\u304a\u3088\u3073\u5927\u6c17\u6d44\u5316\u6cd5\u3001\u6797\u696d\u6cd5\u304a\u3088\u3073\u6c34\u5229\u6cd5\u3001\u306a\u3089\u3073\u306b<br\/>\u5927\u898f\u6a21\u8a2d\u5099\u306b\u95a2\u9023\u3059\u308b\u5ec3\u68c4\u7269\u51e6\u7406\u6cd5 57,000<br\/>b) \u305d\u306e\u4ed6 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">29. \u8457\u4f5c\u6a29\u304a\u3088\u3073\u51fa\u7248\u6a29\u4e8b\u4ef6 57,000<\/p>\n\n<p class=\"wp-block-paragraph\">30. \u5354\u4f1a\u4e8b\u4ef6<br\/>a) \u8ca1\u7523\u306e\u4fa1\u5024\u3001<br\/>b) \u305d\u306e\u4ed6 14,000<\/p>\n\n<p class=\"wp-block-paragraph\">31. \u76f8\u7d9a\u4e8b\u4ef6<br\/>a) \u66f8\u9762\u306b\u3088\u308b\u51e6\u7406\u306e\u5834\u5408\u3001\u8a55\u4fa1\u57fa\u6e96<br\/>\u88c1\u5224\u6240\u59d4\u54e1\u4f1a\u6599\u91d1\u6cd5\u7b2c3\u6761\u306b\u57fa\u3065\u304f\u3001<br\/>b) \u305d\u306e\u4ed6\u306e\u4ee3\u7406\u306e\u5834\u5408\u3001\u8acb\u6c42\u984d\u306e\u4fa1\u5024\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">32. \u6c34\u5229\u6cd5\u4e8b\u4ef6\uff08\u74b0\u5883\u4fdd\u8b77\u4e8b\u4ef6\u3092\u9664\u304f\uff09 17,300<\/p>\n\n<p class=\"wp-block-paragraph\">33. \u533a\u5206\u6240\u6709\u4e8b\u4ef6\uff08Z 21\u306b\u57fa\u3065\u304f\u4e0d\u52d5\u7523\u53d6\u5f15\u3092\u9664\u304f\uff09<br\/>a) \u7d99\u7d9a\u7684\u306a\u7d66\u4ed8\u306e\u5834\u5408\u3001\u5e74\u9593\u7d66\u4ed8\u984d\u306e3\u500d<br\/>b) \u305d\u306e\u4ed6 9,300<\/p>\n\n<p class=\"wp-block-paragraph\">34. \u305d\u306e\u4ed6\u306e\u6c11\u4e8b\u304a\u3088\u3073\u884c\u653f\u4e8b\u4ef6<br\/>a) \u975e\u5e38\u306b\u5358\u7d14\u306a\u6027\u8cea\u3067\u3001\u91cd\u8981\u6027\u306e\u4f4e\u3044\u3082\u306e 5,500\u30e6\u30fc\u30ed<br\/>b) \u4e00\u822c\u7684\u306a\u3082\u306e 21,200\u30e6\u30fc\u30ed<br\/>c) \u5e83\u7bc4\u56f2\u306b\u53ca\u3076\u91cd\u8981\u6027\u3092\u6301\u3064\u3082\u306e 55,500\u30e6\u30fc\u30ed<\/p>\n\n<p class=\"wp-block-paragraph\">35. \u884c\u653f\u5f53\u5c40\u306e\u76f4\u63a5\u7684\u306a\u547d\u4ee4\u304a\u3088\u3073\u5f37\u5236\u529b\u884c\u4f7f\u306b\u3088\u308b\u884c\u653f\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u624b\u7d9a\u304d\u3001\u5916\u56fd\u4eba\u8b66\u5bdf\u6cd5\u306b\u57fa\u3065\u304f\u82e6\u60c5\u3092\u542b\u3080 34,600<\/p>\n\n<p class=\"wp-block-paragraph\">36. \u60a3\u8005\u610f\u601d\u6c7a\u5b9a\u66f8 21,200\u30e6\u30fc\u30ed<\/p>\n\n<p class=\"wp-block-paragraph\">37. \u59d4\u4efb\u72b6<br\/>a) \u8ca1\u7523\u306e\u4fa1\u5024<br\/>b) \u305d\u306e\u4ed6 21,200\u30e6\u30fc\u30ed<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 6<br\/><\/strong>(1) \u7b2c2\u90e8\u304a\u3088\u3073\u7b2c3\u90e8\u306e\u9069\u7528\u7bc4\u56f2\u5168\u4f53\u306b\u304a\u3051\u308b\u5831\u916c\u306e\u8a08\u7b97\u306f\u3001RATG\uff08\u5f01\u8b77\u58eb\u5831\u916c\u6cd5\uff09\u306e\u305d\u308c\u305e\u308c\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u3092\u3001\u7b2c3\u9805\u306b\u5f93\u3044\u3001\u6e96\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u7d71\u4e00\u6599\u91d1\u304a\u3088\u3073TP 1\u301c3\u304a\u3088\u30735\u301c9 RATG\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">(2) \u66f8\u9762\u306b\u304b\u304b\u308b\u5831\u916c\u306e25\uff05\u306b\u76f8\u5f53\u3059\u308b\u63a5\u7d9a\u6599\u91d1\u306f\u3001\u4e00\u6642\u505c\u6b62\u52b9\u679c\u306e\u4ed8\u4e0e\u304c\u7533\u8acb\u3055\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u6cd5\u7684\u6551\u6e08\u624b\u6bb5\u306b\u3088\u308a\u4e00\u6642\u505c\u6b62\u52b9\u679c\u306e\u9664\u5916\u304c\u4e89\u308f\u308c\u305f\u5834\u5408\u306b\u8acb\u6c42\u3067\u304d\u307e\u3059\u3002<br\/>(3) \u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u9023\u90a6\u7d71\u8a08\u5c40\u304c\u516c\u8868\u3057\u305f2015\u5e74\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u3001\u307e\u305f\u306f\u305d\u306e\u4ee3\u66ff\u6307\u6570\u304c\u3001RATG\u7b2c25\u6761\u306b\u57fa\u3065\u304f\u6700\u5f8c\u306b\u767a\u52b9\u3057\u305f\u6761\u4f8b\u306e\u6708\u306e\u6307\u6570\u3001\u307e\u305f\u306f\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u6700\u5f8c\u306e\u5909\u66f4\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u6307\u6570\u3068\u6bd4\u8f03\u3057\u30665\uff05\u4ee5\u4e0a\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u3001\u3053\u306e\u5909\u66f4\u5f8c\u306e\u7fcc\u5e74\u306e1\u67081\u65e5\u304b\u3089\u3001RATG\u306e\u6e96\u7528\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u305f\u5f01\u8b77\u58eb\u306e\u7dcf\u5831\u916c\uff08RATG\u306e\u56fa\u5b9a\u91d1\u984d\u306b\u52a0\u3048\u3066\u3001RATG\u7b2c23\u6761\u306b\u57fa\u3065\u304f\u7d71\u4e00\u6599\u91d1\u3001RATG\u7b2c15\u6761\u306b\u57fa\u3065\u304f\u8a34\u8a1f\u5f53\u4e8b\u8005\u52a0\u7b97\u3001RATG\u7b2c23a\u6761\u306b\u57fa\u3065\u304fERV\u52a0\u7b97\u3001\u304a\u3088\u3073TP 3 RATG\u306e\u6ce8\u8a18\u306b\u57fa\u3065\u304f\u63a5\u7d9a\u6599\u91d1\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u53ef\u80fd\u306a\u5834\u5408\uff09\u306b\u3001\u6700\u5f8c\u306b\u767a\u52b9\u3057\u305fRATG\u7b2c25\u6761\u306b\u57fa\u3065\u304f\u6761\u4f8b\u306e\u6708\u306e\u6307\u6570\u3001\u307e\u305f\u306f\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u6700\u5f8c\u306e\u5909\u66f4\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u6307\u6570\u3068\u524d\u5e74\u306e10\u6708\u6307\u6570\u3068\u306e\u9593\u306e\u5909\u66f4\u306b\u5bfe\u5fdc\u3059\u308b\u52a0\u7b97\u3092\u52a0\u3048\u305f\u3082\u306e\u304c\u3001\u9069\u5207\u306a\u5831\u916c\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u305f\u52a0\u7b97\u306f\u3001\u6b21\u306e10\u30bb\u30f3\u30c8\u5358\u4f4d\u306b\u56db\u6368\u4e94\u5165\u3067\u304d\u307e\u3059\u3002  <br\/> (3a) \u7b2c3\u9805\u306b\u57fa\u3065\u304f\u52a0\u7b97\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u66a6\u5e74\u4e2d\u306bRATG\u7b2c25\u6761\u306b\u57fa\u3065\u304f\u65b0\u3057\u3044\u6761\u4f8b\u304c\u767a\u52b9\u3057\u3001\u305d\u308c\u304c\u7b2c3\u9805\u306b\u57fa\u3065\u304f\u52a0\u7b97\u306e\u984d\u306b\u5bfe\u5fdc\u3057\u306a\u3044\u5834\u5408\u3001\u6761\u4f8b\u306e\u767a\u52b9\u65e5\u304b\u3089\u3001\u7b2c3\u9805\u306b\u57fa\u3065\u304f\u52a0\u7b97\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u5f93\u3063\u3066\u63db\u7b97\u3067\u304d\u307e\u3059\u3002x = (1 z\/100) \/ (1+y\/100) * 100 \u2013 100 (z = AHK\u52a0\u7b97\u306e\u30d1\u30fc\u30bb\u30f3\u30c8\u6570\uff08\u65e7\uff09; y = RATG\u7b2c25\u6761\u306b\u57fa\u3065\u304f\u6700\u65b0\u306e\u6761\u4f8b\u3068\u6bd4\u8f03\u3057\u305f\u3001RATG\u7b2c25\u6761\u306b\u57fa\u3065\u304f\u65b0\u3057\u3044\u6761\u4f8b\u306b\u3088\u308b\u30d1\u30fc\u30bb\u30f3\u30c8\u5909\u66f4)\u3002<br\/> (4) \u7b2c3\u9805\u306b\u57fa\u3065\u304f\u52a0\u7b97\u306e\u6700\u521d\u306e\u6c7a\u5b9a\u306f\u30012016\u5e741\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u6307\u6570\u30682023\u5e741\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u6307\u6570\u3068\u306e\u6bd4\u8f03\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u30012023\u5e743\u670815\u65e5\u304b\u3089\u63d0\u4f9b\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5831\u916c\u8a08\u7b97\u306b\u9069\u7528\u3067\u304d\u307e\u3059\u3002<br\/> (5) \u7b2c3\u9805\u306b\u57fa\u3065\u304f\u52a0\u7b97\u306e\u984d\uff08\u9069\u7528\u671f\u9593\u3092\u542b\u3080\uff09\u3001\u304a\u3088\u3073\u7b2c3a\u9805\u306b\u57fa\u3065\u304f\u63db\u7b97\u3055\u308c\u305f\u52a0\u7b97\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u5f01\u8b77\u58eb\u4f1a\u9023\u5408\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08www.rechtsanwaelte.at\uff09\u3067\u6c38\u7d9a\u7684\u306b\u63d0\u4f9b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 7<\/strong><br\/>(1) \u5f01\u8b77\u58eb\u304c\u8907\u6570\u306e\u8005\u3092\u4ee3\u7406\u3059\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u8907\u6570\u306e\u8005\u304c\u5f01\u8b77\u58eb\u306b\u5bfe\u5cd9\u3059\u308b\u5834\u5408\u3001\u8a34\u8a1f\u5f53\u4e8b\u8005\u52a0\u7b97\u3068\u3057\u3066\u3001<br\/>a) \u4e00\u65b9\u306e\u307f\u306b\u5f01\u8b77\u58eb\u304c\u4ee3\u7406\u3059\u308b\u8005\u3001\u307e\u305f\u306f\u5f01\u8b77\u58eb\u306b\u5bfe\u5cd9\u3059\u308b\u8005\u304c2\u4eba\u3044\u308b\u5834\u5408 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202610%<br\/>b) \u5f01\u8b77\u58eb\u304c\u4ee3\u7406\u3059\u308b\u3001\u307e\u305f\u306f\u5f01\u8b77\u58eb\u306b\u5bfe\u5cd9\u3059\u308b\u8005\u304c1\u4eba\u5897\u3048\u308b\u3054\u3068\u306b&#8230;&#8230;&#8230;\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u20265%<br\/>\u306e\u624b\u6570\u6599\u304c\u9069\u5207\u3068\u307f\u306a\u3055\u308c\u308b\u3002(2) TP 7\/2 (RATG\u7b2c1\u9805\u6700\u7d42\u6587) \u306b\u57fa\u3065\u304f\u7b97\u5b9a\u306f\u3001\u5f01\u8b77\u58eb\u696d\u52d9\u306e\u6e96\u5099\u306b\u5fc5\u8981\u306a\u901a\u5e38\u306e\u8a18\u9332\u8abf\u67fb\u3092\u3001\u7a2e\u985e\u304a\u3088\u3073\u7bc4\u56f2\u306b\u304a\u3044\u3066\u8457\u3057\u304f (\u00a7 2 Abs 2\u306e\u610f\u5473\u306b\u304a\u3044\u3066) \u8d85\u3048\u308b\u8a18\u9332\u8abf\u67fb\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u3002(3) \u88c1\u5224\u6240\u3001\u691c\u5bdf\u5e81\u3001\u305d\u306e\u4ed6\u306e\u5f53\u5c40\u306e\u96fb\u5b50\u8a18\u9332\u306e\u95b2\u89a7\u306f\u3001\u81ea\u4e8b\u52d9\u6240\u5185\u3067\u9069\u7528\u3067\u304d\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304a\u3088\u3073\u5370\u5237\u306b\u304b\u304b\u308b\u73fe\u91d1\u652f\u51fa\u306f\u5225\u9014\u8acb\u6c42\u3067\u304d\u308b\u3002<br\/>(4) \u305d\u308c\u4ee5\u4e0a\u306e\u7533\u8acb\u304a\u3088\u3073\u5be9\u67fb\u8981\u4ef6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8cc7\u91d1\u6d17\u6d44\u304a\u3088\u3073\u30c6\u30ed\u8cc7\u91d1\u4f9b\u4e0e\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u95a2\u9023\u3059\u308b\u4e8b\u52d9\u6240\u5185\u8abf\u67fb\u306f\u3001TP 7\/2 RATG\u306b\u57fa\u3065\u3044\u3066\u8acb\u6c42\u3067\u304d\u308b\u3002   <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 8<\/strong><br\/>(1) \u8d85\u56fd\u5bb6\u7684\u306a\u6cd5\u5ef7\u304a\u3088\u3073\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3001\u61b2\u6cd5\u88c1\u5224\u6240\u307e\u305f\u306f\u884c\u653f\u88c1\u5224\u6240\u306b\u304a\u3051\u308b\u4ee3\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u82e6\u60c5\u3001\u4e0a\u8a34\u3001\u53cd\u8ad6\u3001\u304a\u3088\u3073\u53e3\u982d\u5f01\u8ad6\u306e\u5b9f\u65bd\u3001\u306a\u3089\u3073\u306b\u898f\u7bc4\u5be9\u67fb\u306e\u5f53\u4e8b\u8005\u7533\u8acb\u306b\u3064\u3044\u3066\u3001TP 3C RATG\u306e2\u500d\u306e\u91d1\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(2) \u6cd5\u7684\u610f\u898b\u306b\u3064\u3044\u3066\u306f\u3001TP 3 RATG\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u306f\u3001TP 3C RATG\u306e2\u500d\u306e\u91d1\u984d\u307e\u3067\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(3) \u5bfe\u7acb\u7684\u306a\u6027\u683c\u306e\u4ea4\u6e09\u306b\u3064\u3044\u3066\u306f\u3001TP 3A RATG\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5185\u5bb9\u304cTP 3A RATG\u306b\u57fa\u3065\u304f\u66f8\u9762\u306b\u76f8\u5f53\u3057\u3001\u8acb\u6c42\u306e\u4e3b\u5f35\u307e\u305f\u306f\u9632\u5fa1\u3092\u76ee\u7684\u3068\u3059\u308b\u66f8\u9762\u3001\u7279\u306b\u516c\u52d9\u54e1\u8cac\u4efb\u304a\u3088\u3073\u4fdd\u967a\u640d\u5bb3\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u8981\u6c42\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u6599\u91d1\u8868\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <br\/>(4) \u53ce\u7528\u4e8b\u4ef6\u3067\u306f\u3001\u53ce\u7528\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u81ea\u8eab\u306e\u5f53\u4e8b\u8005\u3068\u4ea4\u6e09\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u9593\u3001\u958b\u59cb\u3055\u308c\u305f\u6642\u9593\u3054\u3068\u306b\u3001TP 3 RATG\u306b\u57fa\u3065\u304f\u5831\u916c\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2AHK\u5f01\u8b77\u58eb\u4f1a\u9023\u5408 2024\u5e7410\u67081\u65e5\u73fe\u5728 6\/10\u3001\u53ce\u7528\u4ea4\u6e09\u3078\u306e\u51fa\u5e2d\u306b\u5fc5\u8981\u306a\u6b8b\u308a\u306e\u6642\u9593\u306b\u3064\u3044\u3066\u306f\u3001TP 2 RATG\u306b\u57fa\u3065\u304f\u5831\u916c\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(5) \u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u6587\u66f8\u3001\u5951\u7d04\u3001\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u5ba3\u8a00\uff08\u907a\u8a00\u3092\u542b\u3080\uff09\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u306f\u3001AHK\u306e\u8a55\u4fa1\u57fa\u6e96\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u516c\u8a3c\u4eba\u6599\u91d1\u306e\u6599\u91d1\u8868\u306b\u57fa\u3065\u304f\u91d1\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>\u4ed6\u8005\u306e\u5951\u7d04\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001TP 3A\u304b\u3089TP 3C RATG\u306b\u57fa\u3065\u304f\u91d1\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(6) GrEStG\u304a\u3088\u3073EStG 1988\u7b2c30b\u6761\u304a\u3088\u3073\u7b2c30c\u6761\u306b\u57fa\u3065\u304f\u7a0e\u52d9\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308cTP 1\u304b\u3089TP 3A RATG\u306b\u57fa\u3065\u304f\u91d1\u984d\u304c\u9069\u5207\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(7) \u5f01\u8b77\u58eb\u304c\u4ef2\u88c1\u4eba\u3068\u3057\u3066\u6d3b\u52d5\u3059\u308b\u5834\u5408\u3001\u5225\u306e\u5408\u610f\u304c\u306a\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u305d\u306e\u696d\u52d9\u306b\u306fRATG\u306e\u898f\u5b9a\u304c\u6e96\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2cIII\u90e8 \u2013 \u5211\u4e8b\u304a\u3088\u3073\u61f2\u6212\u4e8b\u4ef6<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 9<br\/><\/strong>(1) \u88c1\u5224\u6240\u304c\u51e6\u7f70\u53ef\u80fd\u306a\u884c\u70ba\u306b\u3088\u308b\u516c\u9078\u5f01\u8b77\u4e8b\u4ef6\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5831\u916c\u984d\u304c\u9069\u5207\u3067\u3059:<\/p>\n\n<p class=\"wp-block-paragraph\">\u30e6\u30fc\u30ed<br\/>1. \u5730\u65b9\u88c1\u5224\u6240\u306e\u624b\u7d9a\u304d<br\/>a) \u7b2c\u4e00\u5be9\u306e\u672c\u6848\u5be9\u7406<br\/>\u6700\u521d\u306e30\u5206 238<br\/>\u305d\u306e\u5f8c30\u5206\u3054\u3068 119<br\/>b) \u5b8c\u5168\u306a\u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u8ad6 1,188<br\/>c) \u5211\u7f70\u306e\u307f\u3092\u7406\u7531\u3068\u3059\u308b\u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u8ad6 352<br\/>d) lit b\u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406<br\/>\u6700\u521d\u306e30\u5206 468<br\/>\u305d\u306e\u5f8c30\u5206\u3054\u3068 234<br\/>e) lit c\u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406<br\/>\u6700\u521d\u306e30\u5206 352<br\/>\u305d\u306e\u5f8c30\u5206\u3054\u3068 176<\/p>\n\n<p class=\"wp-block-paragraph\">2. \u88c1\u5224\u6240\u306e\u5358\u72ec\u88c1\u5224\u5b98\u306b\u3088\u308b\u8a34\u8a1f\u306b\u304a\u3044\u3066\u3001\u00a7 61 Abs 1 Z 5 StPO \u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a34\u8a1f\u3092\u9664\u304f<br\/>a) \u672c\u6848\u5be9\u7406 \u7b2c1\u5be9 \u521d\u3081\u306e30\u5206 396 <br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 198 <br\/>b) \u5b8c\u5168\u306a\u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c 1 188<br\/>c) \u5211\u7f70\u306e\u307f\u3092\u7406\u7531\u3068\u3059\u308b\u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c 590 \u30e6\u30fc\u30ed\u3002<br\/>d) lit. b \u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406 \u521d\u3081\u306e30\u5206 786 <br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 393 <br\/>e) lit. c \u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406 \u521d\u3081\u306e30\u5206 590 <br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 295 <br\/>a) \u672c\u6848\u5be9\u7406 \u7b2c1\u5be9<br\/>\u521d\u3081\u306e30\u5206 396<br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 198<br\/>b) \u5b8c\u5168\u306a\u4e0a\u8a34\u306e\u5b9f\u884c\u3068<br\/>\u3053\u308c\u306b\u5bfe\u3059\u308b\u53cd\u5bfe\u306e\u5b9f\u884c 570<br\/>c) \u5211\u7f70\u306e\u307f\u3092\u7406\u7531\u3068\u3059\u308b\u4e0a\u8a34\u306e\u5b9f\u884c\u3068<br\/>\u3053\u308c\u306b\u5bfe\u3059\u308b\u53cd\u5bfe\u306e\u5b9f\u884c 428<br\/>d) lit b \u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406<br\/>\u521d\u3081\u306e30\u5206 590<br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 286<br\/>e) lit c \u306b\u57fa\u3065\u304f\u4e0a\u8a34\u5be9\u7406<br\/>\u521d\u3081\u306e30\u5206 428<br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 214  <\/p>\n\n<p class=\"wp-block-paragraph\">3. \u53c2\u5be9\u88c1\u5224\u6240\u306b\u3088\u308b\u8a34\u8a1f\u304a\u3088\u3073 \u00a7 61 Abs 1 Z 5 StPO \u306b\u57fa\u3065\u304f\u5358\u72ec\u88c1\u5224\u5b98\u306b\u3088\u308b\u8a34\u8a1f\u306b\u304a\u3044\u3066<br\/>a) \u672c\u6848\u5be9\u7406 \u7b2c1\u5be9 \u521d\u3081\u306e30\u5206 540 <br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 270 <br\/>b) \u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c 808 <br\/>c) \u4e0a\u8a34\u5be9\u7406 \u521d\u3081\u306e30\u5206 808 \u4ee5\u964d30\u5206\u3054\u3068\u306b 404 <br\/>d) \u7121\u52b9\u7533\u7acb\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c<br\/>1.620 <br\/>e) \u7121\u52b9\u7533\u7acb\u306b\u95a2\u3059\u308b\u6cd5\u5ef7\u65e5 \u521d\u3081\u306e30\u5206 1.076 \u4ee5\u964d30\u5206\u3054\u3068\u306b 538  <\/p>\n\n<p class=\"wp-block-paragraph\">4. \u966a\u5be9\u88c1\u5224\u6240\u306b\u3088\u308b\u8a34\u8a1f\u306b\u304a\u3044\u3066<br\/>a) \u672c\u6848\u5be9\u7406 \u7b2c1\u5be9 \u521d\u3081\u306e30\u5206 620 <br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 310 <br\/>b) \u4e0a\u8a34\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c 928. \u30aa\u30fc\u30b9\u30c8\u30ea\u30a2 AHK<br\/>\u5f01\u8b77\u58eb\u4f1a\u4f1a\u8b70 2024\u5e7410\u67081\u65e5\u73fe\u5728 7\/10<br\/>c) \u4e0a\u8a34\u5be9\u7406 \u521d\u3081\u306e30\u5206 928 \u4ee5\u964d30\u5206\u3054\u3068\u306b 464 <br\/>d) \u7121\u52b9\u7533\u7acb\u306e\u5b9f\u884c\u3068\u305d\u306e\u53cd\u5bfe\u306e\u5b9f\u884c 1.860 <br\/>e) \u7121\u52b9\u7533\u7acb\u306b\u95a2\u3059\u308b\u6cd5\u5ef7\u65e5 \u521d\u3081\u306e30\u5206 1.236 \u4ee5\u964d30\u5206\u3054\u3068\u306b 618   <\/p>\n\n<p class=\"wp-block-paragraph\">5. \u52fe\u7559\u624b\u7d9a\u304d<br\/>a) \u5be9\u7406 \u7b2c1\u5be9<br\/>\u521d\u3081\u306e30\u5206 364<br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 182<br\/>b) \u57fa\u672c\u6a29\u4fb5\u5bb3\u306e\u7533\u7acb 786<br\/>\u305d\u306e\u4ed6\u306e\u7533\u7acb 564<br\/>c) \u5be9\u7406 \u7b2c2\u5be9<br\/>\u521d\u3081\u306e30\u5206 564<br\/>\u4ee5\u964d30\u5206\u3054\u3068\u306b 282<\/p>\n\n<p class=\"wp-block-paragraph\">(1a) \u7b2c1\u9805\u306e\u898f\u5b9a\u306f\u3001\u635c\u67fb\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b<br\/>\u5bfe\u5be9\u7684\u5c0b\u554f\u3078\u306e\u53c2\u52a0\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002(2) \u7b2c1\u9805\u7b2c3\u53f7\u307e\u305f\u306f\u7b2c4\u53f7\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u540c\u6642\u306b\u7121\u52b9\u8a34\u8a1f\u304c\u63d0\u8d77\u3055\u308c\u305f\u5834\u5408\u3001<br\/>\u63a7\u8a34\u3082\u63d0\u8d77\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u7b2c1\u9805\u7b2c3\u53f7\u306ed\u304a\u3088\u3073e\u3001\u307e\u305f\u306f\u7b2c1\u9805\u7b2c4\u53f7\u306ed\u304a\u3088\u3073e\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u306b20%\u306e\u5272\u5897\u6599\u91d1\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3059\u3002          <br\/>(3) \u7b2c1\u9805\u7b2c3\u53f7\u306b\u57fa\u3065\u304f\u5358\u72ec\u88c1\u5224\u5b98\u306b\u3088\u308b\u624b\u7d9a\u304d\u306b\u304a\u3044\u3066\u306f\u3001\u5211\u7f70\u304a\u3088\u3073\/\u307e\u305f\u306f<br\/>\u79c1\u6cd5\u4e0a\u306e\u8acb\u6c42\u306b\u95a2\u3059\u308b\u5224\u6c7a\u306b\u5bfe\u3059\u308b\u63a7\u8a34\u306e\u5834\u5408\u3001\u7b2c1\u9805\u7b2c3\u53f7\u306eb)\u304a\u3088\u3073c)\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u3001\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e<br\/>\u63a7\u8a34\u304a\u3088\u3073\u63a7\u8a34\u5be9\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u7b2c1\u9805\u7b2c3\u53f7\u306ed)\u304a\u3088\u3073e)\u306b\u57fa\u3065\u304f\u5831\u916c\u984d\u304c\u9069\u5207\u3067\u3059\u3002\u7b2c2\u9805\u306f<br\/>\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002         <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 10<\/strong><br\/>(1) \u00a7 9\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u88c1\u5224\u6240\u304c\u51e6\u7f70\u3059\u308b\u884c\u70ba\u306b\u95a2\u3059\u308b\u516c\u9078\u5f01\u8b77\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u306b\u5bfe\u3057\u3066\u306f\u3001RATG\u306eTP 1\u304b\u30893\u304a\u3088\u3073TP 5\u304b\u30899\u306e\u5831\u916c\u984d\u306b\u3001\u4ee5\u4e0b\u306e\u7b97\u5b9a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u00a7 6\u7b2c3\u9805\u306b\u57fa\u3065\u304f<br\/>\u5272\u5897\u6599\u91d1\u3092\u52a0\u7b97\u3057\u305f\u3082\u306e\u304c\u9069\u5207\u3067\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u30e6\u30fc\u30ed<br\/>\u00a7 9\u7b2c1\u9805\u7b2c1\u53f7\u306b\u57fa\u3065\u304f\u5834\u5408 7,800<br\/>\u00a7 9\u7b2c1\u9805\u7b2c2\u53f7\u306b\u57fa\u3065\u304f\u5834\u5408 18,000<br\/>\u00a7 9\u7b2c1\u9805\u7b2c3\u53f7\u306b\u57fa\u3065\u304f\u5834\u5408 27,600<br\/>\u00a7 9\u7b2c1\u9805\u7b2c4\u53f7\u306b\u57fa\u3065\u304f\u5834\u5408 33,200<br\/>\u00a7 9\u7b2c1\u9805\u7b2c5\u53f7\u306b\u57fa\u3065\u304f\u5834\u5408<br\/>\u7b2c1\u53f7\u304b\u3089\u7b2c4\u53f7\u306b\u6e96\u62e0\u3001<br\/>\u7279\u5b9a\u4e0d\u80fd\u306e\u5834\u5408\u306f18,000<\/p>\n\n<p class=\"wp-block-paragraph\">(2) \u7b2c1\u9805\u306e\u610f\u5473\u306b\u304a\u3044\u3066\u3001\u5831\u916c\u8a08\u7b97\u306e\u305f\u3081\u306b\u9069\u5207\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\">1.TP 2 RATG \u8cbb\u7528\u6c7a\u5b9a\u7533\u8acb\u3001\u59d4\u4efb\u72b6\u306e\u307f\u3092\u63d0\u51fa\u3059\u308b\u66f8\u9762\u3001\u4e0a\u8a34\u6a29\u306e\u653e\u68c4\u306e\u901a\u77e5\u3001\u304a\u3088\u3073<br\/>\u4e0a\u8a34\u306e\u7533\u3057\u7acb\u3066\u3002\u88c1\u5224\u6240\u3078\u306e\u975e\u5e38\u306b\u77ed\u3044\u7533\u8acb\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u901a\u77e5\u30022.TP 3A RATG \u7533\u8acb\u3001\u305f\u3060\u3057\u3001\u305d\u306e\u7bc4\u56f2\u307e\u305f\u306f\u5185\u5bb9\u304c\u975e\u5e38\u306b\u77ed\u3044\u3068\u898b\u306a\u3055\u308c\u306a\u3044\u3082\u306e\u3001\u91c8\u653e\u7533\u8acb\u3001\u691c\u5bdf\u5b98\u304a\u3088\u3073<br\/>\u635c\u67fb\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u88c1\u5224\u6240\u3078\u306e\u547d\u4ee4\u3001\u8a31\u53ef\u3001<br\/>\u6c7a\u5b9a\u306a\u3069\u306e\u767a\u4ee4\u7533\u8acb\u30023.TP 3B RATG \u00a7 9\u306b\u3059\u3067\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u5211\u4e8b\u8a34\u8a1f\u306b\u304a\u3051\u308b\u4e0a\u8a34\u3001\u7279\u306b\u8d77\u8a34\u72b6\u306b\u5bfe\u3059\u308b\u7570\u8b70\u7533\u3057\u7acb\u3066\u304a\u3088\u3073\u00a7 87 StPO\u306b\u57fa\u3065\u304f\u82e6\u60c5\u3001\u306a\u3089\u3073\u306b\u00a7 106 StPO\u306b\u57fa\u3065\u304f\u7570\u8b70\u7533\u3057\u7acb\u3066\u30024.TP 7\/2 RATG \u62d8\u7559\u307e\u305f\u306f\u53ce\u76e3\u3055\u308c\u3066\u3044\u308b\u8005\u306e\u8a2a\u554f\u3001\u5c0b\u554f\u3078\u306e\u53c2\u52a0\u3001\u304a\u3088\u3073\u7a2e\u985e\u3068<br\/>\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001\u5f01\u8b77\u58eb\u696d\u52d9\u306e\u6e96\u5099\u306b\u5fc5\u8981\u306a\u901a\u5e38\u306e<br\/>\u30d5\u30a1\u30a4\u30eb\u8abf\u67fb\u3092\u5927\u5e45\u306b\uff08\u00a7 2\u7b2c2\u9805\u306e\u610f\u5473\u306b\u304a\u3044\u3066\uff09\u8d85\u3048\u308b\u30d5\u30a1\u30a4\u30eb\u8abf\u67fb\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 11<br\/><\/strong>\u00a7 23 RATG\u306b\u57fa\u3065\u304f\u7d71\u4e00\u6599\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u3001\u6e96\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u00a7 9\u306b\u57fa\u3065\u304f\u696d\u52d9\u3082\u7d71\u4e00\u6599\u91d1\u306e\u7b97\u5b9a\u57fa\u6e96\u3068\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 12<\/strong><br\/>\u88c1\u5224\u6240\u304c\u51e6\u7f70\u3059\u308b\u884c\u70ba\u306b\u95a2\u3059\u308b\u5211\u4e8b\u8a34\u8a1f\u306b\u304a\u3044\u3066\u306f\u3001\u5831\u916c\u984d\u306e\u6700\u592750%\u306e\u6210\u529f\u5831\u916c\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7279\u306b\u3001\u624b\u7d9a\u304d\u304c\u4e2d\u6b62\u3055\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u5224\u6c7a\u304c\u7121\u7f6a\u5224\u6c7a\u3067\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u91cd\u7f6a\u3067\u8d77\u8a34\u3055\u308c\u305f\u8005\u304c\u8efd\u7f6a\u307e\u305f\u306f\u3088\u308a\u4f4e\u3044\u5211\u7f70\u304c\u79d1\u305b\u3089\u308c\u308b\u91cd\u7f6a\u3067\u6709\u7f6a\u5224\u6c7a\u3092\u53d7\u3051\u305f\u5834\u5408\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 13<br\/><\/strong>(1) \u00a7 8\u7b2c1\u9805\u3001\u304a\u3088\u30739\u304b\u308912\u307e\u3067\u306e\u57fa\u6e96\u306f\u3001\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u306b\u6e96\u7528\u3055\u308c\u307e\u3059\u3002<br\/>a) 730\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u9055\u53cd\u306b\u95a2\u3059\u308b\u884c\u653f\u5211\u7f70\u624b\u7d9a\u304d\u3001\u00a7 9\u7b2c1\u9805\u7b2c1\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>b) 2,180\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u9055\u53cd\u306b\u95a2\u3059\u308b\u884c\u653f\u5211\u7f70\u624b\u7d9a\u304d\u3001\u00a7 9\u7b2c1\u9805\u7b2c2\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>c) 2,180\u30e6\u30fc\u30ed\u304b\u30894,360\u30e6\u30fc\u30ed\u306e\u9593\u306e\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u9055\u53cd\u306b\u95a2\u3059\u308b\u884c\u653f\u5211\u7f70\u624b\u7d9a\u304d\u3001\u00a7 9\u7b2c1\u9805\u7b2c3\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>d) 4,360\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u308b\u9055\u53cd\u306b\u95a2\u3059\u308b\u884c\u653f\u5211\u7f70\u624b\u7d9a\u304d\u3001\u306a\u3089\u3073\u306b\u7f70\u91d1\u306b\u52a0\u3048\u3066\u62d8\u7981\u5211\u3082\u79d1\u305b\u3089\u308c\u308b\u3059\u3079\u3066\u306e\u884c\u653f\u5211\u7f70\u624b\u7d9a\u304d\u3001\u00a7 9\u7b2c1\u9805\u7b2c4\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>e) \u901a\u5e38\u306e\u88c1\u5224\u6240\u306e\u7ba1\u8f44\u306b\u5c5e\u3055\u306a\u3044\u9650\u308a\u3001\u91d1\u878d\u5211\u7f70\u624b\u7d9a\u304d\u3001\u00a7 9\u7b2c1\u9805\u7b2c3\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>f) \u61f2\u6212\u624b\u7d9a\u304d\u3001\u7533\u3057\u7acb\u3066\u306e\u91cd\u5927\u5ea6\u306b\u5fdc\u3058\u3066\u3001\u00a7 9\u7b2c1\u9805\u7b2c1\u53f7\u304b\u3089\u7b2c3\u53f7\u306b\u57fa\u3065\u304f\u3002<br\/>(2) \u8907\u6570\u306e\u884c\u653f\u5211\u7f70\u4e8b\u4ef6\u304c\u5171\u540c\u624b\u7d9a\u304d\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5834\u5408\u3001\u7b97\u5b9a\u57fa\u6e96\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u5225\u306b\u79d1\u305b\u3089\u308c\u308b\u5211\u7f70\u3092\u5408\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br\/>(3) \u7269\u4ef6\u306e\u6ca1\u53ce\u304c\u7533\u3057\u7acb\u3066\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u7b97\u5b9a\u57fa\u6e96\u306f\u305d\u308c\u305e\u308c\u305d\u306e\u4fa1\u5024\u306b\u5fdc\u3058\u3066\u5897\u52a0\u3057\u307e\u3059\u3002<br\/>(4) \u884c\u653f\u5211\u7f70\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u4e0a\u8a34\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u696d\u52d9\u306b\u306f\u3001\u00a7 9\u304c\u6e96\u7528\u3055\u308c\u307e\u3059\u3002\u88c1\u5224\u6240\u304c\u51e6\u7f70\u3059\u308b\u884c\u70ba\u306b\u95a2\u3059\u308b\u516c\u9078\u5f01\u8b77\u4e8b\u4ef6\u3068\u540c\u69d8\u306b\u3001\u4e0a\u8a34\u304c\u5211\u7f70\u306e\u9ad8\u3055\u306e\u4e89\u3044\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u305d\u308c\u3092\u8d85\u3048\u3066\u3044\u308b\u304b\u3092\u533a\u5225\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7b97\u5b9a\u57fa\u6e96\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u306f\u3001\u7b2c\u4e00\u5be9\u624b\u7d9a\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u304c\u9069\u5207\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2cIV\u90e8 \u2013 \u305d\u306e\u4ed6\u306e\u898f\u5b9a<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 14<br\/><\/strong>(1) \u73fe\u91d1\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u3001\u8caf\u84c4\u307e\u305f\u306f\u9810\u91d1\u901a\u5e33\u306e\u53d7\u9818\u3001\u8a18\u5e33\u3001\u4fdd\u7ba1\u307e\u305f\u306f\u5f15\u304d\u6e21\u3057\uff08\u70ba\u66ff\u624b\u5f62\u3001\u50b5\u52d9\u8a3c\u66f8\u3001\u8a3c\u4eba\u3001\u5c02\u9580\u5bb6\u3001\u304a\u3088\u3073\u9001\u9054\u624b\u6570\u6599\u306a\u3069\u306e\u7ba1\u7406\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u8a3c\u4eba\u6599\u91d1\u8868\u306e\u6599\u91d1\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br\/>(2) \u7b2c1\u9805\u306b\u57fa\u3065\u304f\u53d7\u9818\u307e\u305f\u306f\u5f15\u304d\u6e21\u3057\u304c\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u3067\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u3001\u53d7\u9818\u307e\u305f\u306f\u5f15\u304d\u6e21\u3057\u5834\u6240\u3078\u306e\u79fb\u52d5\u306e\u305f\u3081\u306b\u3001TP 7 RATG\u306b\u57fa\u3065\u304f\u5831\u916c\u304c\u9069\u5207\u3067\u3042\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 15<br\/><\/strong>\u5f01\u8b77\u58eb\u304c\u4e8b\u52d9\u6240\u6240\u5728\u5730\u307e\u305f\u306f\u652f\u5e97\u6240\u5728\u5730\u4ee5\u5916\u306e\u5834\u6240\u3067\u696d\u52d9\u3092\u884c\u3046\u5834\u5408\u3001\u9023\u90a6\u306e\u65c5\u8cbb\u898f\u5b9a\u306e\u6700\u9ad8 Dienstklasse \u306e\u6599\u91d1\u306b\u57fa\u3065\u304f\u81ea\u5bb6\u7528\u8eca\uff08\u5fc5\u8981\u306a\u5834\u5408\u306f\u30ec\u30f3\u30bf\u30ab\u30fc\u3082\u542b\u3080\uff09\u306e\u4f7f\u7528\u306b\u5bfe\u3059\u308b\u8d70\u884c\u8ddd\u96e2\u624b\u5f53\u3001\u304a\u3088\u3073\u5b9f\u969b\u306e\u98df\u4e8b\u304a\u3088\u3073\u5bbf\u6cca\u8cbb\u306e\u511f\u9084\u304c\u9069\u5207\u3068\u898b\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 16<\/strong><br\/>\u6b63\u5f53\u306a\u7406\u7531\u306b\u3088\u308a\u3001\u5348\u5f8c8\u6642\u304b\u3089\u5348\u524d8\u6642\u307e\u3067\u306e\u9593\u3001\u307e\u305f\u306f\u65e5\u66dc\u65e5\u304a\u3088\u3073\u795d\u65e5\u3001\u307e\u305f\u306f\u571f\u66dc\u65e5\u306b\u63d0\u4f9b\u3055\u308c\u308b\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u5831\u916c\u984d\u306b\u306f\u3001100%\u306e\u5272\u5897\u6599\u91d1\u304c\u9069\u5207\u3068\u898b\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 17<\/strong><br\/>(1) \u3059\u3079\u3066\u306e\u8cbb\u7528\u306e\u5225\u9014\u511f\u9084\u306b\u95a2\u3059\u308b\u00a7 16 RATG\u306e\u898f\u5b9a\uff08\u58f2\u4e0a\u7a0e\u3092\u542b\u3080\uff09\u306f\u3001\u305d\u306e\u5831\u916c\u304cRATG\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u306a\u3044\u696d\u52d9\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br\/>(2) 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18<br\/><\/strong>\u5f01\u8b77\u58eb\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u5831\u916c\u306e\u9069\u5207\u6027\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u4e0a\u8a18\u306e\u7279\u5225\u306a\u57fa\u6e96\uff08\u7b2cII\u90e8\u304a\u3088\u3073\u7b2cIII\u90e8\uff09\u3067\u30ab\u30d0\u30fc\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u540c\u7b49\u306e\u696d\u52d9\u306b\u5bfe\u3059\u308b\u57fa\u6e96\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u00a7 19<br\/><\/strong>AHK\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u5f01\u8b77\u58eb\u4f1a\uff08http:\/\/www.rechtsanwaelte.at\uff09\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u6c38\u7d9a\u7684\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u7b2cV\u90e8 \u2013 \u6700\u7d42\u898f\u5b9a<\/strong><\/p>\n\n<p 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