2017
2
70
1
1.1
2017
3
70
1.2
§1
................................................................................................................................... 2?
1.1
...................................................................................................................................... 2?
1.2
.............................................................................................................................................. 3?
§2
............................................................................................................................................... 5?
2.1
.............................................................................................................................. 5 ?
2.2
.............................................................................................................................. 5 ?
2.3
.......................................................................................................... 5?
2.4
.............................................................................................................................. 6 ?
2.5
.............................................................................................................................. 6 ?
............................................................................. 7?
3.1
.......................................................................................................... 7?
3.2
.............................................................................................................................. 7 ?
3.3
.................................................................................................. 9?
§4
......................................................................................................................................... 10?
4.1
.................................................................................................... 10?
4.2
............................................................ 11?
4.3
........................................................................ 12?
4.4
........................................................ 12?
4.5
........................................................ 13?
4.6
........................................................................ 13?
4.7
.................................................................... 14?
4.8
........................................................................ 15?
4.9
................................ 15?
§5
......................................................................................................................................... 16?
5.1
............................................................................ 16?
5.2
........ 16?
5.3
............................ 16?
§6
............................................................................................................................................. 17?
6.1
.................................................................................................................... 17?
6.2
................................................................................................................ 17?
§7
..................................................................................................................................... 20?
7.1
................................................................................................................................ 20?
7.2
........................................................................................................................................ 21?
7.3
............................................................................................ 22?
7.4
.................................................................................................................................... 23?
§8
..................................................................................................................................... 48?
8.1
............................................................................................................ 48?
8.2
............................................................................................ 48?
8.3
................................ 49?
8.4
........................................................................................ 50?
8.5
.................................................................................... 56?
8.6
............................ 56?
8.7
................ 56?2017
4
70
8.8
................ 56?
8.9
............................ 56?
8.10
.................................................................. 56?
8.11
.................................................................. 56?
8.12
.................................................................................................................. 57?
§9
......................................................................................................................... 59?
9.1
................................................................................ 59?
9.2
.................................................................... 59?
9.3
................................ 59?
§10
....................................................................................................................... 60?
................................................................................................................................. 61?
11.1
...................................................................................................... 61?
11.2
...................................... 61?
11.3
.......................................................... 61?
11.4
.............................................................................................................. 61?
11.5
.................................................................................. 61?
11.6
.................................................. 61?
11.7
.............................................................................. 61?
11.8
.......................................................................................................................... 63?
§12
................................................................................................... 69?
12.1 20% ...................................... 69?
12.2
.......................................................................................... 69?
§13
................................................................................................................................... 70?
13.1
.......................................................................................................................... 70?
13.2
.................................................................................................................................. 70?
13.3
.................................................................................................................................. 70?
2017
5
70
2
2.1
2.2
2.3
2017
6
70
2.4
2.5
2017
7
70
3.1
3.1.1 3.1.2 3.1.3
3.2
3.2.1
2017
8
70
3.2.2
2017
9
70
3.2.3
3.3
2017
10
70
4
4.1
4.1.1
4.1.2
2017
11
70
4.2
2017
12
70
4.3
4.3.1
4.3.2
4.3.3
4.4
4.4.1
2017
13
70
4.4.2
4.5
4.6
2017
14
70
4.7
2017
15
70
4.8
4.9
2017
16
70
5
5.1
5.2
5.3
2017
17
70
6
6.1
6.2
2017
18
70
2017
19
70
2017
20
70
7
7.1
7.4.7.1 7.4.7.2 7.4.7.3 7.4.7.4 7.4.7.5
7.4.7.6 7.4.7.3 7.4.7.7 2017
21
70
7.4.7.8 7.4.7.9 7.4.7.10
7.2
7.4.7.11 7.4.7.12 7.4.7.13 7.4.7.13.5 7.4.7.14 7.4.7.15 7.4.7.16 7.4.7.17
4. - 7.4.7.18 7.4.10.2.1 7.4.10.2.2 2017
22
70
7.4.10.2.3 7.4.7.19 7.4.7.20
7.3
2017
23
70
7.4
7.4.1
2017
24
70
7.4.2
7.4.3
7.4.4
7.4.4.1
7.4.4.2
2017
25
70
7.4.4.3
7.4.4.4
2017
26
70
7.4.4.5
2017
27
70
7.4.4.6
7.4.4.7
2017
28
70
7.4.4.8
7.4.4.9 /( )
2017
29
70
7.4.4.10
7.4.4.11
2017
30
70
7.4.5
7.4.5.1
7.4.5.2
7.4.5.3
7.4.6
2017
31
70
2017
32
70
7.4.7
7.4.7.1
7.4.7.2
2017
33
70
7.4.7.3 /
7.4.7.4
7.4.7.4.1
7.4.7.4.2
7.4.7.5
2017
34
70
7.4.7.6
7.4.7.7
7.4.7.8
7.4.7.9
2017
35
70
7.4.7.10
7.4.7.11
7.4.7.12
7.4.7.12.1
2017
36
70
7.4.7.13
7.4.7.13.1
7.4.7.13.2
7.4.7.14
7.4.7.14.1
7.4.7.14.2
7.4.7.15
7.4.7.16
2017
37
70
7.4.7.17
7.4.7.18
7.4.7.19
7.4.8
7.4.8.1
2017
38
70
7.4.8.2
7.4.9
7.4.10
7.4.10.1
7.4.10.1.1
7.4.10.1.2
7.4.10.1.3
2017
39
70
7.4.10.1.4
7.4.10.1.5
7.4.10.2
7.4.10.2.1
2017
40
70
7.4.10.2.2
7.4.10.2.3
7.4.10.3 ( )
7.4.10.4
7.4.10.4.1
7.4.10.4.2
7.4.10.5
2017
41
70
7.4.10.6
7.4.10.7
7.4.11
7.4.12 2017 12 31
7.4.12.1 /
7.4.12.2
7.4.12.3
7.4.12.3.1
7.4.12.3.2
2017
42
70
7.4.13
7.4.13.1
7.4.13.2
2017
43
70
7.4.13.3
7.4.13.3.1
7.4.13.4
7.4.13.4.1
7.4.13.4.1.1
2017
44
70
2017
45
70
7.4.13.4.1.2
7.4.13.4.2
7.4.13.4.3
7.4.13.4.3.1
2017
46
70
7.4.13.4.3.2
7.4.14
7.4.14.1
7.4.14.1.1
7.4.14.1.2
7.4.14.1.2.1
2017
47
70
7.4.14.1.2.2
7.4.14.1.2.3
7.4.14.2
7.4.14.3
2017
48
70
8
8.1
1
3
4 5 6
7 8 9
8.2
8.2.1
2017
49
70
8.2.2
8.3
2017
50
70
8.4
8.4.1 2% 20
2017
51
70
2017
52
70
2017
53
70
8.4.2 2% 20
2017
54
70
2017
55
70
2017
56
70
8.4.3
8.5
8.6
8.7
8.8
8.9
8.10
8.10.1
8.10.2
8.11
2017
57
70
8.11.1
8.11.2
8.11.3
8.12
8.12.1 8.12.2
8.12.3
8.12.4
2017
58
70
8.12.5
8.12.6
2017
59
70
9
9.1
9.2
9.3
2017
60
70
10
年 月 日 : "-" 2017
61
70
11.1
11.2
11.3
11.4
11.5
11.6
11.7
11.7.1
2017
62
70
11.7.2
2017
63
70
11.8
2017
64
70
2017
65
70
2017
66
70
2017
67
70
2017
68
70
2017
69
70
12
12.1 20%
12.2
2017
70
70
13
13.1
13.2
13.3
