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1  sur  61
5
1
(       No.2)
01.
       02.
03.
             04.
01.
TAX30%
10
10,000
TAX30%
13,000
5,000
5,000
TAX30%
13,000
02.
5,000
13,000
5,000
TAX
3,000
13,000
    5,000
30
50,000 +TAX
=65,000
30%
50,000
   ×
  30%
=15,000
03.
/
A   C
B
A   D
B
04.
9
20
0.5
30,000
3DK   10
or
1
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