1B807 by 新保成出版社

Contents ▋ 爭點隨身書引導講堂 ▋ 第壹篇

公司法

【配合 107 年 8 月修法全新修正】 Ch.1 公司法架構及基礎介紹........................................... 003 一、股份有限公司股東會之決議方法 ················································ 003 普通決議：公司法第 174 條 ······················································· 003 特別決議：與公司法第 174 條對照之決議方法 ·························· 003 二、股份有限公司董事會之決議方法 ················································ 009

Ch.2 公司法爭點 ............................................................. 013 一、概論 ····························································································· 013 決議事項：章程出席數及表決權數 ············································· 013 Issue01 我國公司法有關特別決議事項，明文規定得以章程提高出席數或表決權數，則普通決議事項可否比照辦理？·· 013 公司負責人 ·················································································· 014 公司負責人之侵權行為 ······························································· 016 Issue02 第 23 條第 2 項，公司負責人之行為「具備侵權行為要件」，該侵權行為之性質？ ·········································· 017 經理人（第 8 條第 2 項，執行職務之負責人） ·························· 018 Issue03 第 23 條第 2 項之他人是否包括股東？ ························· 020

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Contents 轉投資、資金貸放、保證···························································· 021 Issue04 違法放貸時借貸契約的效力？······································· 021 Issue05 得否為債務承擔？ ························································· 023 Issue06 得否將公司財產設定擔保物權？ ··································· 024 Issue07 得否為票據背書？ ························································· 025 二、股份有限公司 ·············································································· 026 股東、股東會 ·············································································· 026 Issue01 發起設立之股款，得以公司事業所需之財產抵繳之。然於募集設立時是否準用之？ ·········································· 027 Issue02 繼承兩年未辦過戶登記，是否符合繼續一年以上之要件？ ··············································································· 032 Issue03 監察人召集股東會之立法模式？ ··································· 033 Issue04 第 220 條「必要時」之認定？ ······································ 035 Issue05 假處分之股東出席股東會之效力？ ······························· 037 Issue06 撤銷決議之訴的原告適格，是否需有當場表示異議？·· 040 Issue07 撤銷決議之訴原告適格之股東身分，除起訴時需有股東身分外，開會時是否亦需有股東身分？ ························ 042 Issue08 公司提起股東會決議撤銷之訴，決議之效力？ ············· 043 Issue09 表決權拘束契約之適用 ·················································· 044 股票公開發行 ·············································································· 047 三、董事、董事會 ·············································································· 050 董事之資格 ·················································································· 050

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Contents Issue01 股份有限公司之董事具消極資格時，法人股東得否依第 27 條第 3 項隨時改派？ ················································ 052 董事之責任及義務 ······································································· 053 Issue02 第 193 條第 2 項，參與決議之董事是否包含出席董事會未參加表決之董事？ ·················································· 056 Issue03 董事會得否將未能決議之業務執行決策交由股東會追認？ ··············································································· 057 Issue04 董事委託其他董事代理出席董事會致董事會當天僅一人出席，該董事會之決議是否有效？ ··························· 058 Issue05 董事會符合定足數後，基於董事利益迴避，致董事會僅一人表決之決議是否有效？ ·········································· 059 董事之報酬 ·················································································· 061 Issue06 董事會有無報酬請求權？車馬費之性質？ ···················· 061 Issue07 董事得否參與表決其被解任之議案？ ··························· 063 包裹式解任董事是否合法？ ························································ 064 第 199 條之相關疑義··································································· 064 有權召集董事會之人為何人？董事長不能或不為召集應如何因應？ ····························································································· 065 Issue08 董事資訊權？ ································································ 066 Issue09 未於召集通知說明重要內容之董事會決議效力？ ········· 069 Issue10 董事當選前，以股東身分設定質權之股份，是否受公司法第 197 條之 1 的限制？ ············································· 070 Issue11 董事與公司交易，監察人為公司之代表？ ···················· 072 Issue12 董事長解任程序？ ························································· 073 Issue13 股份有限公司董事選任採強制累積投票制之必要性？·· 075 Issue14 董事與常務董事之職權劃分？······································· 076

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Contents Issue15 董監候選人提名制度之審查 ·········································· 077 Issue16 臨時管理人選任制度 ····················································· 080 四、監察人 ························································································· 082 Issue01 監察人得否不足額選任？ ·············································· 083 Issue02 監察人是否受競業禁止之限制？（第 222 條之公司係指本公司或所有公司？） ·············································· 084 Issue03 股東會得否選任具董事資格之人作為公司訴訟之代表？ ··············································································· 085 Issue04 監察人是否得依職權逕行代表公司向董事提起訴訟？·· 085 Issue05 監察人持股達百分之三時，該監察人得否適用代位訴訟之規範？ ········································································ 087 Issue06 監察人代表權行使之方式？ ·········································· 088 Issue07 已擔任監察人之股東，於符合其他法定資格之前提下，得否再向法院聲請選派檢查人？ ··································· 089 五、會計制度及員工獎勵制度···························································· 091 會計制度······················································································ 091 Issue01 員工酬勞入股，公司可否限制一定期間不得轉讓？亦或附加「於一定期間不得離職」之停止條件？ ················ 091 Issue02 非公開發行公司可否公開募集普通公司債？ ················ 092 Issue03 非公開發行公司私募普通公司債之程序？ ···················· 095 Issue04 發放建設股息，是否限於「開始營業前」？ ················ 096 員工獎勵制度 ·············································································· 097 Issue05 股東新股認購權受侵害時應如何救濟？ ························ 098 Issue06 違反新股認購權及備置認股書之認股行為效力？ ········· 099

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Contents 六、公司分割······················································································ 100

Ch.3 閉鎖性公司及有限合夥法 ....................................... 102 Issue01 閉鎖性股份有限公司引進無票面金額股之制度？ ········· 108 Issue02 閉鎖性股份有限公司排除累積投票制？ ························ 111 Issue03 閉鎖性公司得否透過盈餘轉增資發放特別股？ ············· 112 Issue04 閉鎖性公司得否透過章程規定以書面同意制度代替實際召開股東會？ ····························································· 113 Issue05 閉鎖性公司得否透過章程規定特別股股東當選一定名額之董監？ ···································································· 114 Issue06 閉鎖性公司之表決權信託契約是否得以表決權為信託財產，不實際移轉股票所有權？ ··································· 115 Issue07 閉鎖性公司私募轉換公司債或附認股權公司債是否須經股東會決議？ ····························································· 116 Issue08 閉鎖性公司信用、勞務出資是否恰當？ ························ 117

Ch.4 公司法重要實務見解（含近期經濟部函釋 104 至 107 年） ..................... 119 Ch.5 新修正公司法問答集 .............................................. 155 Ch.6 公司法條文修正對照表........................................... 168

▋ 第貳篇

證券交易法

Ch.1 證券交易法體系（立法目的） ............................... 321

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Contents Ch.2 證券交易法爭點 ...................................................... 323 一、貫徹公開原則 ·············································································· 323 二、有價證券······················································································ 323 Issue01 票券（Notes）是否為有價證券？ ································ 324 Issue02 中籤通知書、繳款通知書是否為有價證券？ ················ 325 Issue03 發起人將「認購股份之權利」讓與他人？ ···················· 326 Issue04 投資契約是否為有價證券？ ·········································· 327 三、募集 vs.私募 ················································································ 328 Issue01 私募投資說明書不實是否可類推證券交易法第 32 條？ ······················································································· 330 Issue02 公司法對於私募公司債轉讓之限制？ ··························· 331 Issue03 私募之普通公司債是否有轉售限制？ ··························· 333 Issue04 違反轉讓限制之效力？ ·················································· 335 Issue05 私募有價證券 vs.內線交易公司內部人意圖用內線消息，買進私募股票，有無構成內線交易？ ···················· 336 四、公開說明書未依規定交付或虛偽不實 ········································· 339 Issue01 未看或不明瞭說明書之投資人可否請求賠償？ ············· 342 Issue02 財報預測構成公開說明書之不實，請求損害賠償之人為何？············································································ 344

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Contents 五、證券詐欺與因果關係 ··································································· 345 Issue01 興櫃市場是否有對市場詐欺的適用？ ··························· 346 六、公司資訊不實與會計師等民事責任 ············································· 347 七、第 32 條說明書不實與第 20 條第 1、2 項證券詐欺、資訊不實之競合 ························································································· 347 Issue01 證券交易法就財報不實，全部責任被告間與比例責任被告間是否有內部應分擔之額度？ ··································· 348 八、公開收購······················································································ 361 Issue01 公開收購人之平行交易禁止 ·········································· 365 九、公開發行公司之管理 ··································································· 366 Issue01 法人股東或代表人當選董事而有持股不足情形，是否處罰其為名義上董監之法人、代表人？ ··························· 370 Issue02 薪酬委員會之建構？ ····················································· 371 十、證券市場公平交易機制 ······························································· 372 短線交易······················································································ 372 Issue01 內部人身分是否須持續？ ·············································· 373 Issue02 私募有價證券是否得適用短線交易？ ··························· 374 內線交易······················································································ 376 Issue03 內部人知悉消息後，依證券交易法第 26 條第 2 項規定買進股票補足持股數不足，是否構成內線交易？ ········· 378 Issue04 公司在消息未公布前，可否按證券交易法第 28 條之 2 買回自己股份？ ····························································· 380

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Contents Issue05 預定交易計畫之適法性？ ·············································· 383 Issue06 內線交易之紅線－重大消息何時明確？ ························ 385 Issue07 內部人配偶是否屬於消息受領人？ ······························· 386 Issue08 重大消息成立再突破？ ·················································· 387 Issue09 消息受領人偶然聽取，內部人是否應負內線交易責任？ ······················································································· 389 操縱市場······················································································ 391 Issue10 高買低賣，是否有違反第 155 條之規定？···················· 392 Issue11 若證券商代為履行交割義務，投資人是否仍構成違約不交割？············································································ 394 Issue12 非常規交易之認定 ························································· 395 場外交易······················································································ 398 Issue13 違反場外交易禁止之效力？ ·········································· 398 十一、非常規交易 ·············································································· 399 Issue01 證券交易法第 171 條第 1 項第 2 款之非常規交易於關係企業時，是否受公司法第 369 條之 4 之限制？ ········ 400 十二、徵求委託書 ·············································································· 401 Issue01 證券交易法損害賠償如何計算？ ··································· 402 Issue02 會計師事務所是否須負連帶責任？ ······························· 403 Issue03 財務預測是否具備重大性？ ·········································· 404

Ch.3 證券交易法重要實務見解 ....................................... 407

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಑1ണ ϴѧ‫࢜ݲ‬ᄺЅஅᙃϭಝ ] ߒ 01! ϴѧ‫࢜ݲ‬ᄺ ⅶԅ

Ă1

ᤀくҝ‫׮‬

Ă40

ሷくҝ‫׮‬

Ă98Ȟ§113ȟ

қ‫׶‬ҝ‫׮‬

Ă114Ȟ§115ȟ

⊵˷ሷくҝ‫׮‬ņሱ⸅⣬Ň

Ă128

⿬⽁ࠣҝ‫׮‬

Ă356-1ʂĂ356-14

〦͸˺Ꮘ

Ă369-1ʂĂ369-12

Ιȃ޶ӋԤ३ϴѧ޶‫ོݍ‬Ϟ‫ؚ‬ដП‫ݲ‬ ǀල೽‫ؚ‬ដȈϴѧ‫ݲ‬಑ 174 న ǁ੫տ‫ؚ‬ដȈᇄϴѧ‫ݲ‬಑ 174 నᄇྱϞ‫ؚ‬ដП‫ݲ‬ EXȈĂ13ȃĂ156-2ɚˣɛȃĂ159ȃĂ185ȃĂ199ȃĂ209ȃ Ă240ȃĂ241ȃĂ267ɢˣɣȃĂ277ȃĂ302ȃĂ316Ȅ È ‫׆‬ԅŘ ˩⠧఩ᱹ⠗⊵˷ⅶᄲɿӠʠʷ˫ʀ⊵ቺʠӛౌŊӛౌ⊵ቺ⠧ ᗉᓏ⳧֚ᄲ‫׺‬าȯ

É ҝ⿭ᱹ⠗⊵Ṡʠҝ‫׮‬Ŋ␵ӛౌ⊵ቺʠ⊵˷ⅶᄲʃ⭁఩ᱹ⠗ ⊵˷ⅶᄲɿӠʠʷ˫ʀᆹŊȵവȶ˫ሷ˩⠧఩ᱹ⠗⊵˷ⅶ ᄲ⳧֚ᄲ⊵ቺʠӛౌŊӛౌ⊵ቺ⠧ᗉᓏɿӠʠʷ˫ʀʠ‫׺‬ า⠗ʠȯ Ê ⳺ᮢᔍỚᗉ⩀ᅞᘍʠʶㅮŊᣅἼᘍ≛⦓଼ଃҝ‫׮‬໣⊵ቺᓏ Ჩഛㅨⰱᣅ⸅ञʠʶㅮŊᄑ␵ҝ‫׮‬ᓥဏ㋧Ңᗉ⩀ʠ૭๚Ŋ ଃᅠӛౌ⊵ቺʠ⊵˷ⅶᄲ‫ד‬⠧ᗉᓏᄲŊὁỄሷⰱ㋧ʠ⣳હ ≛Ŋ֯ഺҢ⣳હņ⸃ 100Ňȯ

˖Chapter 1! ϴѧ‫࢜ݲ‬ᄺЅஅᙃϭಝ˖! 003

] ߒ 02! ල೽‫ؚ‬ដ vs.੫տ‫ؚ‬ដ ޶ӋԤ३ϴѧ޶‫ོݍ‬Ϟ‫ؚ‬ដП‫ݲ‬ Ὦ 174 ጻŘ ⊵ቺሳʠᗉ⩀Ŋぜ቏ᘍ‫נ‬ሷ⣳હकŊະሷ˩⠧఩ᱹ⠗⊵

ල೽‫ؚ‬ដ ˷ⅶᄲ⳧֚ᄲ⊵ቺʠӛౌŊ˫ӛౌ⊵ቺ⠧ᗉᓏ⳧֚ᄲʠ ‫׺‬า⠗ʠȯ Ȟγ‫ݲ‬నฒ੫տߒҰߒ‫᠌ؚ‬ኵϞԙኵ‫ޱ‬Ȃ։߽ ල೽‫ؚ‬ដȟ Ὦ 13 ጻὮ 1Ɯ3 ㅮŘ Ʈ ҝ ‫׮‬ʃ വᣅ ˟ ҝ‫ ׮‬ᤀく ⪸ ˶⊵ ቺ໣ ‫ ׶‬झʶ Ꮘʠ ‫׶‬झ ːȯ Ưҝ⿭ᱹ⠗⊵Ṡʠҝ‫׮‬ᣅ˟ҝ‫׮‬ሷく⪸˶⊵ቺᆹŊҢ໽ ሷ༼⫏ⅶ㆜Ŋぜ˫༼⫏ᣅ૾Ꮘ໣ҝ‫׮‬ὁỄ‫נ‬ሷ⣳હ໣ ⃻˩⠧఩ᱹ⠗⊵˷ⅶᄲɿӠʠʷ˫ʀ⊵ቺӛౌŊ˫ӛ ౌ⊵ቺ⠧ᗉᓏ⳧֚ᄲ‫׺‬าʠ⊵ቺሳᗉ⩀≛कŊʃവ⬢ ⳧቏ҝ‫׮‬૪ᄇ⊵቏ᱻӠʠ߈֓ȯ

੫տ‫ؚ‬ដ ưӛౌ⊵ቺʠ⊵˷ⅶᄲʃ⭁Ԋㅮહ㆜≛Ŋവ˫ሷ˩⠧఩ ᱹ⠗⊵˷ⅶᄲ⳧֚ᄲ⊵ቺʠӛౌŊӛౌ⊵ቺ⠧ᗉᓏɿ Ӡʠʷ˫ʀʠ‫׺‬า⠗ʠȯ Ὦ 156 ጻʠ 2 Ὦ 1Ȯ2 ㅮŘ Ʈҝ‫׮‬വͩ┷ʶሳʠᗉ⩀Ŋ‫⨢׿‬Ӿʙᾷᑨ〦ᮭ⦼Ⲅ᫧ҝ ⿭ᱹ⠗Ễ಍řᮭ⦼ϟᔋҝ⿭ᱹ⠗≛Ŋະሷ˩⠧఩ᱹ⠗ ⊵˷ⅶᄲɿӠʠʷ˫ʀ⊵ቺӛౌʠ⊵ቺሳŊ˫ӛౌ⊵ ቺ⠧ᗉᓏ⳧֚ᄲʠ‫׺‬า⠗ʠȯ Ưӛౌ⊵ቺʠ⊵˷ⅶᄲʃ⭁Ԋㅮહ㆜≛ŊுоԤфߒ఩

004 ಑൦ጕ! ϴѧ‫!ݲ‬

಑2ണ ϴѧ‫ތݲ‬ᘈ Ιȃ྅፣ ǀ‫ؚ‬ដ‫ٱ‬໶ȈണแюৰኵЅߒ‫᠌ؚ‬ኵ

Issue 01

१ौ࡙Ȉɜɛɛɛɛ

‫୽ ר‬ϴѧ‫ݲ‬Ԥᜰ੫տ‫ؚ‬ដ‫ٱ‬໶Ȃ݂Мೣۡுоണแඪଽюৰኵ ‫᠌ؚߒܖ‬ኵȂࠌල೽‫ؚ‬ដ‫ٱ‬໶џ֏Шྱᒲ౩ȉ *֋‫ا‬ໞ֤Ȉɛࠧ௱ጢఉ! ɛϘߢҗႋ! ɛ౮๑Ԟ໪! ɛᏦᡝըዴ! ! !

Èࡸϴѧ‫ݲ‬಑ 246 న಑ 2 ໶ೣۡ޶‫ོݍ‬Ϟ‫ؚ‬ដᔖԤфߒ޶Ӌᖂኵέ ϷϞΠоΰϞ޶‫ݍ‬юৰЅюৰ޶‫ݍ‬ႆјኵϞӣཎȂ಑ 264 నೣۡ

୰ ᚠ ཎ ᜋ

޶‫ོݍ‬Ϟ‫ؚ‬ដᔖԤфߒ޶ӋᖂኵѲϷϞέоΰϞ޶‫ݍ‬юৰЅю ৰ޶‫᠌ؚߒݍ‬ႆјኵϞӣཎȂ߽֯ᄇ޶‫ݍ‬юৰΡኵЅߒ‫᠌ؚ‬ኵ༉ ३ۡ‫ڏ‬ശճ᚞Ȅ Éശճ᚞Ϟඪଽ‫ٮ‬ฒ३‫ڙ‬Ȃ࢈ϴѧԃॏҳണแೣۡ޶‫ݍ޶ོݍ‬ю ৰΡኵЅߒ‫᠌ؚ‬ኵၶ‫ܚۡݲ‬ሯശճ᚞࣏ଽਢȂ࢐֏џ՗ȉ

޻ ޶‫ོݍ‬భᙤҥඪଽюৰኵ‫᠌ؚߒܖ‬ኵϞП‫ݲ‬Ȃ஼Ͻ޶‫ؚོݍ‬ដϞ ۡ ᇳ བ१‫ܒ‬ȂՌฒϚџȄ ֏ ࡸភԅ಑ 100 ဴ၌ភȂ߽ବᄇ੫տ‫ؚ‬ដ‫ٱ‬໶‫࣏ܚ‬Ϟ၌ភȂ౪՗‫ݲ‬ ۡ һ༉݂Мೣۡ੫տ‫ؚ‬ដ‫ٱ‬໶ுඪଽюৰኵЅߒ‫᠌ؚ‬ኵȄஅܻȶ݂ ᇳ Ұ‫ڏ‬Ιȃ௶ଶ‫ڏ‬тȷϞ‫ݲ‬౩Ȃල೽‫ؚ‬ដ‫ٱ‬໶ՌϚ૖૭ߣධЕȄ ϴѧ‫ݲ‬ও‫ݲ‬ਢȂ࣏ဣᄂѧ‫ݲ‬଱ភԅ಑ 100 ဴ၌ភȂ݂Мೣۡுо

ક ᚠ ണแඪଽ੫տ‫ؚ‬ដ‫ٱ‬໶Ϟюৰኵ‫᠌ؚߒܖ‬ኵȄณភԅ಑ 100 ဴ၌ ᜰ ភ߽ବᄇ੫տ‫ؚ‬ដ‫ٱ‬໶‫࣏ܚ‬Ȃල೽‫ؚ‬ដ‫ٱ‬໶ு֏Шྱᒲ౩Ȃஅ ᗤ ԪȂᆓَᇯ࣏ᔖ௴֏ۡᇳȄΝ‫ؚ‬ដП‫ݲ‬Ϟሆ१ଶ‫ٱ‬ᜰ‫ؚ‬ដϞབ१

˖Chapter ˭! ϴѧ‫ތݲ‬ᘈ˖! 013

ᱹ⠗⢒ᄲ⠧ᗉᓏ᧚Ӳ⊵໣ңሷ ҝ‫׮‬ԡⲄː‫ר‬ሷᄓΎሷҝ‫᥸⃻׮‬ʙ ᧚હʶㅮ؋ᗉᓏʠ᧚Ӳ⊵ņĂ ଄ᓏȯ ңሷፒኵߒ‫᠌ؚ‬ʠ᧚Ӳ⊵ȯ

356-7Ňȯ

ңሷ੫ۡ‫ٱ‬໶֏‫᠌ؚ‬ʠ᧚Ӳ⊵ȯ ҝ‫׮‬Хവᙛ᧚હːᱹ⠗ᅘ⊵໣ ᮫ᅠᅘ⊵Ȯ‫Ⱨר‬ဘҝ‫׮‬Й໣え⦓⊵ ᱹ⠗‫Ⱨר‬ဘҝ‫׮‬Й໣え⦓⊵ᓏ ᓏҝ‫׮‬Йⵣᚊ‫ד‬ҝ‫⫏׮‬቏㆜ʠ⩐Ւ ҝ‫׮‬ЙņĂ356-11ȮĂ356-12Ň ‫⊵ד‬ቺːᄲ᱿࣑ԽŊӰՄᡱϴѧ༉ு ጻ˴ѭᅠҝ‫׮‬ᘍȯ

ࣁ੫ۡΡၚᗊȂ஠Ԥਝጂ߳ϴѧ‫ڎ‬Ԥ ഖᚇ‫ܒ‬੫኉ȯ

⊵ቺ⿵ʠ⠧ᗉᓏ⠗͐व₎໣⊵ വ☼᮫⊵ቺ⿵ʠ⠧ᗉᓏ⠗͐व₎໣ ቺʠ⠧ᗉᓏΒ⥅ņĂ356-9Ňȯ

⊵ቺʠ⠧ᗉᓏΒ⥅Ŋሷᄓㄦߗ᫠ሷ ⃻᥸ߨぶ߱ҝ‫׮‬ʠʙ଄ᓏȯ

ߞᘤ६ճȂჂᓾ‫֜ٮ‬ЕѴၥ‫پ‬Ѯ೩ҳϴѧ ԡᅘ̳ᘍ

⦦ᆙ

ҝ‫⫏׮‬቏߱ɺહᕗ͛ҙŊവ˫Β ѿ⥓⇃ʣ⫏⸉᱿౺ⱀԡᏈ૊Ŋവ˫ ቏⯿ʠΒᮢ໣૾Ꮘ༬⋱ņՙՖŇ̳ ᮢȮՙՖӛ⫏ņĂ356-33Ňȯ ᣅӛ⫏⥑Ἴҝ‫׮‬ŊᛧଇԡᏈӮቅʠ ⫏⸉ࣱԻȯ È ᱹ⠗ᤀㄇ㆜⊵ṠņĂ129ȮĂ È ᱹ⠗ᤀㄇ㆜໣̥ㄇ㆜⊵Ṡᛧⱀԡ Ꮘ≛߱ԡ⥑ҝ‫׮‬ᆹʠ⫏⸉ࣱԻŊ が̥ԡᏈ⿧ᒢņ࿲ⰉߡもŇȯ É ᱹ⠗ᤀ⠧ᗉᓏ̟ˉሷⰱѭ₏ É ӴӠᙜʠ᧚Ӳ⊵ņĂ356-7Ňȯ ҝ‫ଁ߱׮‬ᖣᅘ⫏⸉ྠᘜŊฒ७᚞ ޶ಉϞᐠ‫ڙ‬ȂϚ༉џ֜Еᅘ⫏⸉᱿ ⳖҘŊʬ‫ר‬ҥㆰ‫׆‬ሷ⊵ቺᓏᲩʠ ℋྃȯ 156Ňȯ

ҝ‫׮‬ᘍὮ 356 ጻʠ 3 Ὦ 3 ㅮŘ ҝ‫ب‬ʶㅮŘҝ‫׮‬ᘍὮɿᱻʽ֓ҞጻʠɿὮʷㅮ໽ờɺહᕗ͛Ŋᅠ૪ᄇ⫏቏ ㆜ቍⳭᅘ⎔౬ɿ֔┋Ҁʠҝ‫׮‬Ŋ྆ՙՖȮΒᮢ‫⤺׶‬ཌ҂ӛ⫏ʠ⊵ᄲʃവ⬢ ⳧ҝ‫׮‬ᱹ⠗⊵˷ⅶᄲʷӠʠɺȯřᅠ૪ᄇ⫏቏㆜ᅘ⎔౬ɿ֔┋Ҁ˫ʀʠҝ ‫׮‬Ŋ྆ՙՖȮΒᮢ‫⤺׶‬ཌ҂ӛ⫏ʠ⊵ᄲʃവ⬢⳧ҝ‫׮‬ᱹ⠗⊵˷ⅶᄲ߈Ӡʠ ɺȯņ⃻ᠰⵒ 104 ౺ 9 ሶ 9 ᅺ⃻‫ۄ‬઎Ὦ 10402423740 ⚦ҝ‫ب‬Ň

˖Chapter ˮ! ഖᚇ‫ܒ‬ϴѧЅԤ३ӫჱ‫ !˖ݲ‬103

಑4ണ ϴѧ‫ݲ‬१ौᄂ୛َ၌ Ȟ֤ߖ෈ငᔼഋ‫ڒ‬ភ 104 Ս 107 ԑȟ ] ߒ 34! ϴѧ‫ݲ‬ᄂ୛َ၌ ໶ԩ

‫ݲ‬଱ᄂ୛َ၌ ശଽ‫ݲ‬଱ 72 ԑ࡙಑ 9 ԩҕ‫ٱ‬৳ོដ‫ؚ‬ដ ᗉ⩀ ǀŘ ⃾⤐ҝ‫׮‬ᘍ⎞ᖁᘍ〦ᅠ቏‫ۊ‬㆛ʠ⣳હŊআ⃃ɺ⎐Ŋฑͩҝ‫׮‬ᘍ ὮɺᱻҜ֓ʪጻ⣳હဏ⬚Ⴃ⺨⊵ቺሳᗉ⩀ʠ⥔Ŋະᅠᗉ⩀രɺ ΤሶҙᣅʠŊ≟ͩᖁᘍὮʽ֓ҞጻὮɺㅮ⣳હŊဏ⬚Ⴃ⺨ⅶሳ ᗉ⩀ʠ⥔Ŋവᅠᗉ⩀രɿΤሶҙᣅʠŊҢㇷ⣬˴Ŋະᤀ̬ʃ‫׺‬ȯ षᒝюৰՄᄇ޶‫ོݍ‬Ѣ໱แ‫ؚܖו‬ដП‫ݲ‬নฒ౴ដϞ޶‫ݍ‬Ȃ‫ࡣٱ‬ ுᙽՄк஻Ѣ໱แ‫ؚܖו‬ដП‫࣏ݲ‬ႂІ‫ݲ‬х‫ܖ‬ണแȂວ፜‫ݲ‬଱ᄤ ᎛၎໶‫ؚ‬ដȂϚു೨޶‫ݍ‬ӈཎᙚ᙭Ȃኇ៪ϴѧϞԊۡࣥ႞Ȃ‫ࡡݲ‬ પ‫ו‬ȂһϚৠ೨ӈཎϓᘙȯᄑະ⤟ᣅͩҝ‫׮‬ᘍὮɺᱻҜ֓ʪጻ⣳

હ⥔⦼ᘍずႣ⺨⊵ቺሳᗉ⩀ʠ⊵ቺŊ˜ະ‫ט‬ᖁᘍὮʽ֓ҞጻὮ ɺㅮ̟ሬʠくӼŊ֯ᖁᘍᔍㅮ̟ሬ⣳હŊᅠᔍະሷҢ⳺ᮢȯ ᗉ⩀ ǁŘ ҝ‫׮‬ᘍὮɺᱻҜ֓ʪጻ⣳હ⊵ቺവ⥔⦼ᘍずႣ⺨⊵ቺሳᗉ⩀Ŋ͸ 〦ᅠႣ⺨⥔ᓏʠ⣳હŊ⊵ቺͩᔍ⣳હဏ⬚Ⴃ⺨ʠ⥔ŊҢᅠ޶‫ོݍ‬ ‫ؚ‬ដਢȂᗶ‫ۦ‬Ґ‫ڎ‬Ԥ޶‫ݍ‬ၥਿȂณष‫ࠉڏ‬Й։юᡱ޶ӋϞ޶‫ݍ‬Ȃ ܻ޶‫ؚོݍ‬ដਢ‫ڎ‬Ԥ޶‫ݍ‬ၥਿŊʈ఩ͩᖁᘍὮʽ֓Ҟጻ⣳હ‫ח‬വ Ⴃ⺨⥔ᓏᆹŊ‫ڏ‬ວ᠌ᔖϚӰ޶ӋϞᙽᡱՄੑྞȂுҥ᝷‫ڧ‬Ρ։ଔ ວਢϞ޶‫ݍ‬՗‫ٺ‬ᄤ᎛ວ᠌Մඪଔᄤ᎛޶‫ؚོݍ‬ដϞວŊ؋ԅŊ↧ ‫ט‬ː֯ᤀႣ⺨⥔ᓏŊ≟ʃവဏ⬚⥿ㅮ⥔⥊Ŋ⎏ᅠᗉ⩀ര‫׆‬আ‫ח‬വ ᅘ⊵ʠ⊵ቺņ㄄ߌ↧‫חט‬വ⊵˷Ňԅᅠᗉ⩀ᆹᅹଋ㄄⊵ቺŊʃ⋱ ሷႣ⺨⥔ᓏŊҢʃ⋱ဏ⬚⥿ㅮ⥔⥊Ŋ⎊ʃഩ⤵ȯ

˖Chapter ˯! ϴѧ‫ݲ‬१ौᄂ୛َ၌˖! 119

ശଽ‫ݲ‬଱ 73 ԑѮΰԅ಑ 595 ဴր‫ٽ‬ ͩҝ‫׮‬ᘍὮɺᱻҜ֓ʪጻ⣳હ⥔⦼ᘍずႣ⺨⊵ቺሳᗉ⩀ʠ⊵ ቺŊະ‫ט‬ᖁᘍὮʽ֓ҞጻὮɺㅮʠくӼȯᔍ⃾⤐ҝ‫׮‬ᘍ⎞ᖁᘍ 〦ᅠ⊵ቺവ⥔⦼ᘍずႣ⺨⊵ቺሳᗉ⩀ʠ⣳હŊআ⃃ɺ⎐ȯぜҢ ဏ⬚Ⴃ⺨ʠ⥔Ŋ໽ະⴃભʠᘍહቅ⿵ʃ‫׺‬कŊҢㇷ⣬˴Ŋະᤀ ̬ʃ‫׺‬ȯषᒝюৰՄᄇ޶‫ོݍ‬Ѣ໱แ‫ؚܖו‬ដП‫ݲ‬Ȃনฒ౴ដϞ ޶‫ݍ‬Ȃ‫ࡣٱ‬ுᙽՄк஻Ѣ໱แ‫ؚܖו‬ដП‫࣏ݲ‬ႂІ‫ݲ‬х‫ܖ‬ണแȂ Մுວ፜‫ݲ‬଱ᄤ᎛၎‫ؚ‬ដȂϚു೨޶‫ݍ‬ӈཎᙚ᙭Ȃኇ៪ϴѧϞԊ ۡࣥ႞Ȃ‫ࡡݲ‬પ‫ו‬ȂһϚৠ೨ӈཎϓᘙȯᄑະ⤟ᣅͩҝ‫׮‬ᘍὮɺ 02

ᱻҜ֓ʪጻ⣳હ⥔⦼ᘍずႣ⺨⊵ቺሳᗉ⩀ʠ⊵ቺŊ˜ະ‫ט‬ᖁᘍ Ὦʽ֓ҞጻὮɺㅮ̟ሬʠくӼȯ‫׺ב‬ጻ͸〦ᅠႣ⺨⥔ᓏʠ⣳ હŊ⊵ቺͩᔍ⣳હဏ⬚Ⴃ⺨ʠ⥔ŊҢᅠ⊵ቺሳᗉ⩀ᆹŊオଋቍ ңሷ⊵ቺ⫏ጁŊᤋ␵ҢԊ༆֯ӛ⩕⊵˷ʠ⊵ቺŊᅠ⊵ቺሳᗉ⩀ ᆹŊңሷ⊵ቺ⫏ጁŊʈ఩ͩᖁᘍὮʽ֓Ҟጻ⣳હ‫ڥ‬ுᄤ᎛ວ᠌ ਢȂ‫ڏ‬ວ᠌‫ھ‬ϚӰ޶ӋϞᙽᡱՄੑྞȄծष‫ࠉڏ‬ЙҐ‫ڥ‬ுᄤ᎛ວ ᠌Ȃࠌ᝷‫ڧ‬၎޶ӋϞ޶‫ݍ‬Ȃһฒᄤ᎛ວ᠌џு՗‫ٺ‬ȯው቏˴₇ᦩ ⊵ቺሳᗉ⩀ʶㅮŊᅹ଼Қ㋤⊵ቺᤀᯌ⩀ര͆ጊɺ⎐ⳇ⳧≟ᤀː ᯌ⩀ȯԅʀ⥔ːʠԊ༆ᅹቍͩᖁᘍὮʽ֓Ҟጻ⣳હ‫ח‬വႣ⺨⥔ ᓏŊͩʀ⦦ᆙŊʀ⥔ːˇᤀ᮫↧‫ט‬ҢԊ༆⥔ᓏʠ‫⤵ר‬ȯ ശଽ‫ݲ‬଱ 68 ԑѮΰԅ಑ 1749 ဴր‫ٽ‬Ȟᄤ᎛ϴѧ‫ؚ‬ដȟ ҝ‫׮‬ᘍὮ֓ʷጻʠ⣳હŊʃծ཮‫׺‬ᘍὮʷᱻダʽጻὮʽㅮ┷ʶ Τːʶ᮫ະ‫׿‬ʙᾷᑨ〦ᮭ⦼ʠᱸ⥆߱ҙŊӓଡ̦ߡकʠ⊵˷ሷ くҝ‫┷׮‬ʶŊоਪ७‫ۏ‬ଊۨ՞୽ϱϞ‫ڏ‬т޶‫ݍ‬ငலф౩юৰ޶‫ݍ‬

ོ‫ޱ‬Ȃ҆໸஠‫ٱڏ‬໶өкᆓᐠᜰҧ፜ิ଄Ŋ؋ԅʃᮝ࿙⎞˩᫧ᓏ ʠᄓԻŊԪ໶ิ଄Ȃߨ༉࣏ᄇ‫ת‬ौӇȯ≟‫׺‬ጻὮ߈ㅮ⣳હଡ̦ ߡकʠ┷ʶവ˫ሬㄇএ⥅ଡ̦ߡҙʠҢ˟⊵ቺŊ⃻౑˩᫧ӛౌ ┷ʶሳŊ໽⧨Ң˟⊵ቺʏʃծ཮ଡ̦ߡҙ఩ᯍⴆᣅ┷ʶʠ⊵ቺ ߱ҙȯᔍଔ⥿ጻㅮ⎞‫׺‬ጻὮɺȮʷㅮ⣳હŊᕗⰱ⤐ʠŊ֯‫ר‬ᆙ ᵂȯ

120 ಑൦ጕ! ϴѧ‫!ݲ‬

಑5ണ ཱིওғϴѧ‫ݲ‬୰๎໱ నԩ

୰ᚠ

ᔣ๎

ҝ‫׻׮‬ờ‫ד‬ᏈՖㅷው૭ዽ Èȵकߡߡ‫׻‬ȶ㄄ᣅ‫֒⫏ר‬Ӳᄽ

᜾ԅὮ 7 ጻὮ 2 ㅮȮὮ 3

઎ȯ͛ॖȵȷᬟंȸ⁤ᠰ㇔‫ٴ‬

ㅮ⣳હŘ ȵ‫׻‬ờʑᐻᆙʃ‫׺‬

ሷくҝ‫׮‬ȶ⎞ȵȷ⇾ߡȸ⁤ᠰ

ᏈՖỚㆩ໣‫֒⫏ר‬Ӳʠᄽ

㇔‫ٴ‬ሷくҝ‫׮‬ȶŊߌȵकߡߡ

઎≛ŊⅪҢ᧚‫׻ח‬ờ᳈

‫׻‬ȶ㄄ᣅ‫֒⫏ר‬Ӳᄽ઎Ŋᄑᣅ

‫׺‬ŊҢ‫׻‬ờ⣶ᣅʃ᳈‫׺‬ȶȮ

‫׻׺‬ҝ‫׮‬ȯ

ȵԊㅮ໽ờ‫֒⫏ר‬Ӳʠᄽ Éȵकߡߡ‫׻‬ȶ⎞ȵकߡҝ‫ߡ׮‬ ઎ŊʃؐʁӬʠᄽ઎Ř

‣Ӳȶʃ‫׺‬Ŋȵकߡҝ‫‣ߡ׮‬

ɺȮƥƥकߡߡ‫׻‬ƥƥȶȯ

Ӳȶᣅ‫֒⫏ר‬Ӳᄽ઎Ŋॖȵȷᬟ

कߡҝ‫׮‬ȵߡ‣Ӳȶᆯ؋

ं‫ۄ‬ȸ⁤ᠰ㇔‫ٴ‬ሷくҝ‫׮‬ȶȮ

ᣅȵ‫֒⫏ר‬Ӳᄽ઎ȶŝ

ȵȷ⇾ߡ‫ۄ‬ȸ⁤ᠰ㇔‫ٴ‬ሷくҝ ‫׮‬ȶŊオқ≛᧚‫׻ח‬ờ‫ד‬ᏈՖ Ớㆩࠀ᳈‫׺‬Ŋฑߌሷ‫֒⫏ר‬Ӳ ᄽ઎Ŋᄑ˜ᣅʃ‫׻׺‬ҝ‫׮‬ȯ

Ὦ 2 ㅮ⣳હŘ ȵҝ‫׮‬വͩὁ ‫ᤫא‬቏ጻʠΔᔌ᫧᮫Ŋ͸྆〦ᅠ Ễ⣳હʃ⥑┷ʶሳŊ⇦┷ ‫┷⿭ץ‬ʶሳᾀ⣳હŊ໣᮫┷ʶሳ ʶɺː໣ʷːȯ⇦┷ʶɺ ⴆ˶┷ʶ⿢ᾀ⣳હࠀ᜾ᮢʠȯ᜾ ː≛Ŋ˫Ңᣅ┷ʶ⿢Ŋ┷ ᔍŊҝ‫׮‬ᘍὮ 202 ጻ˫ʁ〦ᅠ┷ 192

ʶሳʠ⊚ᓏʏ᮫⥿┷ʶ⠗ ʶሳʠ⣳હࠀሷ᜾ᮢŊॖ┷ʶଔ ͐Ŋʃ⳺ᮢ቏ᘍሷ〦┷ʶ ᯍ ᓝ ┷ ʶ ሳ ⩀ ጊ ˫ ሬ ㄇ ᅞ ೣ ⠗ ሳ ʠ ⣳ હ ř ⇦ ┷ ʶ ʷ ː ͐Ң⠧ᗉᓏŊ≟ʃ૪もゝሳŊㅱ ≛Ŋ᜾ᮢ቏ᘍሷ〦┷ʶሳ ᅠ ҝ ‫ ׮‬ὁ Ễ ⤶ ᆙ ⃻ Қ ㋤ ┷ ʶ ‫׺‬ ʠ⣳હȯȶ

าআവᣅʠņὮ 205 ጻὮ 5 ㅮ‫א‬

‫ א‬Қ ߡ ‫ ۄ‬డ ⠗ ᄎ ሺ Ֆ Ҙ ‫ ם‬ℐ Ŋ https://gcis.nat.gov.tw/mainNew/subclassN Action.do?method=getFile&pk=933ņሱരᡕ⤍ᅺቅŘ2018/11/26Ňȯ

˖Chapter ˰! ཱིওғϴѧ‫ݲ‬୰๎໱˖! 155

⇦┷ʶ 2 ːᆹŊॖ̬᜾ᮢ┷ ᤫŇř‫┷⇦ב‬ʶʷː≛Ŋͩҝ‫׮‬ ʶሳʠ⣳હŝᆯ؋┷ʶሳ ᘍὮ 192 ጻὮ 2 ㅮ᜾ᮢ‫׺‬ᘍὮ ⳇᵧȮ⿭ሳᅞೣ‫⩀ד‬ʶ⻞᳈ 207 ጻ⣳હŊ᳈〦⩀ʶ˜ະ̳ໞ 〦⣳હࠀሷ᜾ᮢŝ᮫┷ʶ ņ┷ʶሳŇ⩀ʶ⻞ȯ ӛң‫׺‬าሬ⠧ᗉ‫ר‬؋ŝ ὁỄ⤶હ┷ʶːᄲᣅ 1 ⎏ ⊵˷ሷくҝ‫┷׮‬ʶːᄲᣅ 1 ː˫ 3 ː ņ ؐ 3 ː ˫ ʀ ʠ ː ʀࠀᣅ‫ר‬⠗ŊХᅠ⥑⇦┷ʶːᄲ ᄲŇŊᆯ؋‫ר‬⠗ŝ

ቍⳭ 3 ːᆹŊㅱᆙહʃ⥑┷ʶ ሳȯॖὁỄ఩ᆙᷨ⤶હҝ‫┷׮‬ʶ ᣅ 1 ⎏ 2 ːᆹʃ⥑┷ʶሳŊԅᅠ ὁỄ⤶હҝ‫׮‬ȵ⥑┷ʶ 1 ⎏ 3 ːȶ ଋᤀʃ‫ר‬ȯ

Ὦ 3 ㅮ⣳હŘ ȵƥƥ┷ʶ⿢ ҝ‫ͩ׮‬Ὦ 128 ጻʠ 1 Ὦ 2 ㅮ໣Ὦ ⦼ϐ໣ߌᄑʃ⋱⠗͐⊚ᓏ 192 ጻὮ 2 ㅮ⣳હ‫┷⇦ף‬ʶ 1 ᆹŊ᮫Ԟ┷ʶ⿢˩᫧ʠř ːŊ⥿‫┷׻‬ʶ⦼ϐ໣ߌᄑʃ⋱⠗ ᤀԞ┷ʶ⿢໣Ԟ┷ʶ⿢ˇ ͐⊚ᓏŊߌᤀҢ˟┷ʶŊᄑᤀː ⦼ϐ໣ߌᄑʃ⋱⠗͐⊚ᓏ ‫˩ר‬᫧ȯ ᆹŊ᮫┷ʶ⿢྆હ౑Ֆ┷ 208

ʶɺː˩᫧ʠřҢቍ⥑౑ Ֆ┷ʶ≛Ŋ྆હ┷ʶɺː ˩᫧ʠř┷ʶ⿢ቍ྆હ˩ ᫧ː≛Ŋ᮫౑Ֆ┷ʶ໣┷ ʶʻ࿴ɺː˩᫧ʠȶȯ ὁỄ⤶હ⇦┷ʶ 1 ːŊ⥿ ‫┷׻‬ʶ⦼ϐŊ̬ː˩᫧ŝ

167-1

ᅘΔᔌҝ‫׮‬ᘍሷ〦‫ڂ‬డᩦ ᅘ Δ ᔌ ҝ ‫ ׮‬ᘍ ͸ ೼ ⦲ ῅ ߣ ଃ ⩽

167-2

⶿᳈〦ጻᄽᄍ૰ᱹᄍ໣Ⱨ ი ञ ⎏ ࿳ Ӽ ໣ ഺ ଼ ҝ ‫ ڂ ׮‬డ ㅱ

235-1

⩕ʠଃ⩽ծ཮Ὢ‫׶‬ɺહጻ ᅠὁỄʑ⤶ᆙআവᣅʠŊᆯ˫ҝ

267

˴ʠ࿳Ӽ໣ഺ଼ҝ‫ڂ׮‬డŊ ‫׮‬ॖᓥᅠὁỄʑ⤶ᆙң㋤ʠጻ˴Ŋ

156 ಑൦ጕ! ϴѧ‫!ݲ‬

಑ 6 ണ! ϴѧ‫ݲ‬నМওғᄇྱߒ ϴѧ‫ݲ‬Ȟ౪՗‫ݲ‬ȟ

ϴѧ‫ݲ‬Ȟᙟ‫ݲ‬ȟ

቏ ᘍ ໽ ờ ҝ ‫ ׮‬Ŋ ⧨ ˫ ᥸ Ӵ ᣅ Ჿ ቏ᘍ໽ờҝ‫׮‬Ŋ⧨˫᥸Ӵ ᱿Ŋͩᤫ቏ᘍ⃅ↈȮᱸ⥆ȮໞἼ ᣅᲿ᱿Ŋͩᤫ቏ᘍ⃅ↈȮ Ὦɺጻ

ʠḽߨᘍːȯ

ᱸ⥆ȮໞἼʠḽߨᘍːȯ

ņΔᔌŇ ҝ‫᥸⃻׮‬ᏈՖŊະⴃભᘍ˪‫ۄד‬ Ꮘρ᫧⣳῅Ŋവ࿮⠗࣑ⳖҝҠӴ Ჩʠ⠗ᣅŊ˫ۧᲵҢḽሳ⪸˶ȯ ɺȮ‫׆‬ጻᄽẼӬὮɺㅮŊҙૌቍΔᔌȯ ʷȮ࣑⤶Ὦʷㅮȯྈҝ‫߱׮‬ᘍയ⥑⤺ʀ⡕⫥ʵᘍːጁരŊ ぜʴ⋱ໞᣅ˅ᆞʙ㋤कŊ‫נ‬ɺଶㄇʠา∑߱ᅠҝ‫⋱׮‬ ᖝ↲⃻᥸ȯ⦘ᮝᅠ֓ɼʊ₊Ӯʠҝ‫׮‬Ŋ⃻⳧ಂᱻ౺ʠ ᱹଭŊᖁ᳷ᐪᅠໞἼҝ‫᥸⃻׮‬ʶᏈŊⲏ˚Қʊ᮹ʠҝ ‫׮‬ŊʃᵧӓಂŊҢ⃻ᠰഛㅨԻˇᅺិᛖ⳵Ŋ఩ᆯ⎞ᖁ ᳷ᮝᙙ෉෉᳈〦ʠ‫ۄ‬Ꮘ⃻ᠰ⃅ↈȯ଎Ңञࠣ˺ᏈŊ‫ר‬ ⎞ߡ૊౹⬚౹ࠈŊҢᗉᾋʠഛㅨԻŊ౑‫ד‬ᅠᚉ⫄≛Ȯ ‫ڂ‬డȮ⊵ቺȮᮚ⎏ɺ⎷ᖁ᳷ȯ͛ॖ˺Ꮘ໽ⳍໞʠ᭔ࣀ ᖸዀȮԾ⫨㓺ൔ‫ⳍٴۄ‬ໞᚉ⫄≛⯿ൔ‫ેט‬ᾀŊʃɺ≟ ᫧᮫

⭁ȯҝ‫׮‬ᣅḽሳʠɺӠઈŊぜഺʶ᥸Ӵ⠗ᣅकŊञघ ᄲߡ૊Ŋࠀ⦓ᣅҝ‫׮‬ະ⪭ḽሳ⪸˶ȯҝ‫׮‬ḽሳ⪸˶ʠ ҙᚠծ཮Řҝ‫׮‬ະⴃભᘍ˪řະ≙⸇ρ᫧ߌ₪Ŋ࿮‫ח‬ ɺ⎷⡕⦓ᣅ͸⳺ᯍ⪭⪸˶ʠ‫ۄ‬Ꮘ⠗ᣅřവᣅҝҠṵ ṇȮːⳬʙ∑‫ד‬๔ۧʠᲿ᱿Ŋྶ᪇‫׶‬᫧ᄲᲿʠ⫏᜺ȯ ‫ב‬ྈ⨢Ӿ˅ᆞᘍὮɿ֓ҞጻὮ߈ㅮ࿙ᓏ⤶હʠҝ⿭ ᱹ⠗ҝ‫׮‬౺ࢊະ⠗⥆ⰶʶㅮ᜾ԅὮ֓ጻὮ߈ᓰὮʽ Ჿ఩ᆙહҝ⿭ᱹ⠗ҝ‫׮‬౺ࢊʑʠȵҝ‫׮‬ᗶ᫧ࢊ‫ب‬ȶະ ⥆ⰶଷ⠗ḽሳ⪸˶෼ഐȯໟߡ⬤͗⬤घҝ⿭ᱹ⠗ҝ‫׮‬ ఩૽Ң౺ಙҙ໽ۧᲵḽሳ⪸˶ʠᙙՒŊ߱Ңᣅ⊵ቺሳ ໽᜾Јʠ౺ࢊҙ⦀₳ⰶᆙŊ૪も఩ջᣅң㋤ʠ⠗Ւȯ

168 ಑൦ጕ! ϴѧ‫!ݲ‬

⿁ᅠ࿴Ւҝ‫׮‬ḽሳ⪸˶఩ᣅߡもៜᙟ‫⬹ד‬՛Ŋᦪʵ࣑ ⤶Ŋ଄Ҙҝ‫׮‬ະۧᲵҢḽሳ⪸˶ʠ᫧൳ȯ ቏ᘍ໽ờकߡҝ‫׮‬Ŋ⧨˫᥸Ӵᣅ ቏ᘍ໽ờकߡҝ‫׮‬Ŋ⧨˫ Ὦ߈ጻ ņΔᔌŇ

Ჿ᱿Ŋͩᤫकߡᘍയ⃅ↈᱸ⥆ʠ ᥸ӴᣅᲿ᱿Ŋͩᤫकߡᘍ ҝ‫׮‬ȯ

യ⃅ↈᱸ⥆Ŋʏ⃻ʑⓧᖁ

कߡҝ‫׮‬Ŋᅠᘍ˪くӼҙŊ⎞ʑ ߡᄎಓ⦓⥓Ŋ߱ʑⓧᖁߡ ⓧᖁߡҝ‫׮‬ሷ‫׺‬ɺʠᓏӴ⋱Իȯ ࣀҙ᥸Ꮘʠҝ‫׮‬ȯ ɺȮ‫׆‬ጻᄽΔᔌẼӬὮɺㅮȯ߱ߡもջʠ⬹՛ʁŊߡҙक ˅ᙟ㆒ⅺŊͩकߡᘍ⥑Ἴʠकߡҝ‫׮‬ᅹᅠҢ቏ߡ‫ח‬വ ᘍːጁŊໟߡଃᔍɺᅹએʶ૪઻ʵ଀⸅ȯʈᣅ೼ջߡ ҙकҝ‫׮‬ʠ˅ᙟ‫⋱ר‬ඖŊⶪ‫׶‬૪も⫈ᆞト⣬‫ߡד‬もἼ ᘍៜᙟ⬹՛Ŋᦪ೉ぜकߡҝ‫⥓⦓׮‬ӼಙŊӵぜ‫׆‬ጻᄽ രᕀ⣳હȯ〦ᅠकߡҝ‫׮‬ʠહ∑Ŋ࿮‫˺⎞ח‬Ꮘ͆⫵ᘍ

᫧᮫

Ὦ߈ጻὮҜᓰ‫⨢ד‬Ӿ˅ᆞᘍὮ߈ጻὮʷㅮ᳈‫׺‬ʠહ ∑ȯ ʷȮྈᖁᘍⅶԅᅡ⠗ᘍὮ֓ʷጻὮɺㅮ⣳હȵ⃻⦓⥓ʠकߡ ᘍːŊᅠᘍ˪くӼҙŊ⎞‫׺‬Ớㆩʠໟߡᘍːሷ‫׺‬ɺʠᓏ Ӵ⋱Իȯȶ቏ᘍ೉ぜ⦓⥓ӼಙരŊकߡҝ‫׮‬ᅠໟߡἄሷ ॖ̬ʠᓏӴ⋱ԻŊ઻ʵᆙહŊᦪ‫ᤫא‬ʀ⿭⣳હŊ࣑⤶Ὦ ʷㅮȯ ቏ᘍ໽ờҝ‫⪸⪭׮‬ːŘ߱ᤀくҝ ቏ᘍ໽ờҝ‫⪸⪭׮‬ːŘ ‫׮‬Ȯқ‫׶‬ҝ‫׮‬ᣅࡠ⠗ᏈՖ໣˩⠧ ߱ᤀくҝ‫׮‬Ȯқ‫׶‬ҝ‫׮‬ ҝ‫׮‬ʠ⊵ቺř߱ሷくҝ‫׮‬Ȯ⊵˷ ᣅࡠ⠗ᏈՖ໣˩⠧ҝ‫׮‬ ሷくҝ‫׮‬ᣅ┷ʶȯ

ὮҜጻ

ʠ⊵ቺř߱ሷくҝ‫׮‬Ȯ

ҝ‫׮‬ʠ⃻᫧ːȮᛤᾰː໣⎈ᆹᾷ ⊵˷ሷくҝ‫׮‬ᣅ┷ʶȯ

ņΔᔌŇ ᫧ːŊ⊵˷ሷくҝ‫׮‬ʠᱹ⬚ːȮ ҝ ‫ ׮‬ʠ ⃻ ᫧ ː ໣ ᛤ ᾰ ᲶૣːȮᒑውːȮ⸅ᄮː໣⸅ᄮ ːŊ⊵˷ሷくҝ‫׮‬ʠᱹ ᲶᴏːŊ߱ࡠ⠗⊚Ֆ῅ߣҙŊˇ ⬚ːȮᲶૣːȮᒑውːȮ ᣅҝ‫⪸⪭׮‬ːȯ

⸅ᄮː໣⸅ᄮᲶᴏːŊ ߱ࡠ⠗⊚Ֆ῅ߣҙŊˇ

˖Chapter ˱! ϴѧ‫ݲ‬నМওғᄇྱߒ˖! 169

಑ 2 ണ! ᜌ‫ڔ‬Һܾ‫ތݲ‬ᘈ Ιȃೱᄕϴ໠নࠌ ] ߒ 01! Шၶყ ᓺᘈ

ીᘈ

ᮭࢊᮝᄓӼ ༆ ↲ ͵ Ȯ ᛧ ⱀ ᄎ ಓ ⪸ ༼⫏ːᵧ⨯ʃ⭁ᆞᮝံેȯ ˶Ȯ༼⫏ː⎊ໟ⪭⪸ȯ ዽӄӼ

Ύゃ༼⫏ːȯ

༆↲ⅺᬢȮ␵ံે༼⫏ːᆞ ⪸ザᄎಓŊ⪸˶ᔖ଼ʃᆙȯ

౪՗ᜌҺ‫௴ݲ‬ҧൢҡਝ‫ ڙ‬1ʖࡻ៉ϴ໠ʖඪ‫҆ټ‬ौၥଉ‫׹ټ‬ၥΡ հюրᘞȄ

ΠȃԤቋᜌ‫ڔ‬ ߒ 02! నМᐌ౩ Ὦ 6 ጻŘ Ʈ቏ᘍ໽ờሷъ⨢ӾŊ྆ᄎಓЙӾȮҝ‫⊵׮‬ṠȮҝ‫׮‬ЙӾ‫⃻ד‬ʙᾷ ᑨ〦ዽહʠҢ˟ሷъ⨢Ӿȯ Ưᅘ⊵⦓⫵ᓏӴ⨢ሬȮᅘ⊵ᓏӴ⨢ሬ‫ד‬Ԋㅮ‫׳‬Ớሷъ⨢Ӿʠъᓰ↞ ₗຈ⨢໣⠧ᆙҢᓏӴʠ⨢ሬŊ⣶ᣅሷъ⨢Ӿȯ ưԊʷㅮ⣳હʠሷъ⨢ӾŊቍ֬⢌⠧ḻҢᓏӴʠ૪㋤ሷъ⨢Ӿ≛Ŋ ˇ⣶ᣅሷъ⨢Ӿȯ ሷъ⨢ӾƺңᙟⳇඖȮ༼⫏ඖȮΎ⩂ൕ⣬ඖȮᆯ؋ሷҢ˟⣳῅એ߱ȯ ƺņሷくӬ⎠ŊᏕ཮࿙ᓏŇȯ ‫ڏ‬тငਯۡϞԤቋᜌ‫ڔ‬ņĂ6ŧŇŘ ‫ט‬Ჩຈ⨢Ȯએ⥅ຈ⨢Ȯ⦓⫵Ȯ⦓‫ڰ‬ᓏ⨢Ȯकߡ͗‫ཫש‬՚ʠ༼⫏व₎Ȯ ҝ‫׮‬ЙӾӠԟരʠ෉Ṡȯ

ҝ‫׮‬ᘍ˜࿮ዽӄӼņॖҝ‫׮‬ЙȮҝ⿭ᱹ⠗᧚Ӳ⊵ŇŊߌἼᘍᲿ᱿ቍ┛૪ȯ

˖Chapter ˭! ᜌ‫ڔ‬Һܾ‫ތݲ‬ᘈ˖! 323

ཱི޶ᇯᗊ᠌ցᜌਪņĂ6ƯŇŘ ҝ‫׮‬ᘍὮ 267 ጻὮ 3 ㅮ⊵ቺ⦓⫵ᓏņʃؐ‫ڂ‬డ⦓⫵ᓏߌҢʃവⱧ⩕Ň ȯ ƺྈ⨢Ӿ˅ᆞᘍὮ 23 ጻŊ⸒ଃⱧ⩕ቅくʠ⣳હŊ⃻⦓⫵ര⥿⨢ሬ֯ ㄄ሷъ⨢Ӿȯ ಑ 6 న಑ 3 ໶Ȉ Ԋʷㅮ⣳હʠሷъ⨢ӾŊቍ֬⢌⠧ḻҢᓏӴʠ૪㋤ሷъ⨢Ӿ≛Ŋˇ ⣶ᣅሷъ⨢Ӿȯ ಑ 21 న 2Ř ᵬቅᆹᄓƺ԰ోŘ઻ഺ૰⦓હŊ⎊૪もᵧ෕ံે‫⫟ד‬ѥ∑Ֆːᆹ⬚ᾰȯ

Issue 01

१ौ࡙Ȉɜɛɛɛɛ

ಉ ‫ڔ‬ȞNotesȟ࢐֏࣏Ԥቋᜌ‫ڔ‬ȉ *֋‫ا‬ໞ֤Ȉɛࠧ௱ጢఉ! ɛϘߢҗႋ! ɛ౮๑Ԟ໪! ɛᏦᡝըዴ! ! !

಑ 6 నȈ ˵ҏ‫ܚݲ‬ᆎԤቋᜌ‫ڔ‬Ȃࡾࢇ‫ۺ‬༆‫ڔ‬ȃϴѧ޶ಉȃϴѧ༆‫ڔ‬Ѕငк

ᜰ ᆓᐠᜰਯۡϞ‫ڏ‬тԤቋᜌ‫ڔ‬Ȅ ᗤ ‫޶ཱི˶ ݲ‬ᇯᗊ᠌ցᜌਪȃཱི޶᠌ցᜌਪЅࠉ໶ӨᆍԤቋᜌ‫ڔ‬Ϟቋ෡ ᛴઽᏵᜌ‫᠌ڏ݂ߒܖ‬ցϞᜌਪȂຜ࣏Ԥቋᜌ‫ڔ‬Ȅ న ˷ࠉΠ໶ೣۡϞԤቋᜌ‫ڔ‬ȂҐӟᇧߒҰ‫᠌ڏ‬ցϞᄂᡝԤቋᜌ‫ڔ‬ ‫ޱ‬Ȃһຜ࣏Ԥቋᜌ‫ڔ‬Ȅ

֏ ۡ ಉ‫࣏ڔ‬ೲᄌ‫ܒ‬ᜌ‫ڔ‬Ȃ࣏Һпȃ߬Ңώ‫ڎ‬ȂϚಒ಑ 6 నϞೣۡȄ ᇳ

Ὦ 21 ጻŘ ቏ᘍ⣳હʠံે⫟ѥ⦼ᖣᓏŊ⎊ሷ⦼ᖣᓏːᵧሷവ‫⫟ט‬ѥʠ‫ߌ׆‬ᆹ⬚ʷ౺ ⿵ʃ⠗͐≟ᚉᝥř⎊՚ゝȮᱹ⠗໣⫀⫢ʠᅺ⬚ⳝʽ౺≛ˇ‫׺‬ȯ

324 ಑ຯጕ! ᜌ‫ڔ‬Һܾ‫!ݲ‬

಑ 3 ണ! ᜌ‫ڔ‬Һܾ‫ݲ‬१ौᄂ୛َ၌ ] ߒ 19! ໶ԩ

నМ Ὦ6ጻ

ᄂ୛َ၌ϱৠौԟᐌ౩ ߜᆓᜌ‫ڔ‬ԅ಑ 1000039960 ဴ ㄄᮫ߡҙकᐻ᱿⨢Ӿᱹ⠗ҝ‫׮‬໽ᱹ⠗ʠ⦓⫵ ņ‫ڰ‬Ňᓏ⨢Ŋॖ˫᫠⸉⃌ᾰᣅଷ₎⃛ˡᅞೣŊ଼ Ң˟ሷъ⨢Ӿʠ˅ᆞȯ ശଽ՗ࢇ‫ݲ‬଱ 104 ԑ࡙րԅ಑ 139 ဴր‫ؚ‬

ʙᾷᑨ〦ዽӄᱹ⠗ʠ⦓⫵ņ‫ڰ‬Ňᓏ⨢Ŋ͸྆ȵᐻ ᱿⨢Ӿᱹ⠗ҝ‫˫׮‬कʠὮɿ≛໽ᱹ⠗⠧ച⦓⫵ ņ‫ڰ‬Ňᓏ⨢ྃሷːᅠଷ₎ቅ⿵ҙ໣᧚હӷቅᅺŊ ሷᓏྈ₎હଷ₎ъጁ‫׿‬ᱹ⠗ː⫵Ҙ໣‫ڰ‬ӛᐻ᱿ ⨢ӾŊ໣˫᫠⸉⃌ᾰᅞೣᄇ‫ח‬దъʠሷъ⨢Ӿȶ ȯ Ὦ 13 ጻ

ភԅ಑ 688 ဴ၌ភ Խϊࠣ‫ד‬㄄Խϊࠣ᥸Ꮘềᘍņʁờ᥸ᏈềᘍŇʠ ᥸Ꮘː⿭Ἴ⺨‫ڰ‬ຈ⨢ᆹく⠧Ŋሷ〦ծ̳Ꮘʠ⿭Ἴ ຈ⨢ᆹく⣳હᣅȵͩҢడỄ‫₎׶‬໽ⰶᕓቅະᄇъ ᓰᆹᣅくȶŊଋᤀෞᅠຟᘍὮɼጻ౹ᾀ‫׆‬ԅ‫ד‬Ὦ ʷ֓ɿጻᕗ͛‫׆‬ԅŊ≟⎞Ὦ֓ʽጻΎゃːᖁ⪮ᮟ

ᓏ‫᥸ד‬Ꮘ⎊᮫ʠาᅼᤀⳮȯ ฑ᥸Ꮘː⿭Ἴ⺨‫ڰ‬ຈ⨢ʠᆹくᅽᅠ૪もᄇᓰ ᆹŊΰ‫ܭ‬ര⫀‫ט‬ːߌどᅠᤀ⫏Ի໣Ң˟ʶ᮫Ŋ⎐ ᥸Ꮘːᤀഺ૽఩↞ₗʠ᥸ᏈềŊⱧਨʵ⫀‫ט‬ː⪭ ჂŊᔍも᥸Ꮘềᘍଃ᥸Ꮘː఩↞ₗ̟ᤀഺⱧਨʠ ᥸ᏈềŊ઻ᣅ⳺ᯍ⚠᫧Ŋ˫Ὢ‫᥸׶‬Ꮘề͸଼ᚉ⫄ ềʠἼᘍาᅼᇷ㋤₇ᔌ∑ȯʙᾷᑨ〦ະͩ቏⤟⸃ าᅼଔ᥸Ꮘềᘍ᳈〦⣳હѢⳌᒑ⤽ᄊⳖȯ

˖Chapter

ˮ! ᜌ‫ڔ‬Һܾ‫ݲ‬१ौᄂ୛َ၌˖! 407

Ὦ 14 ጻʠ 1 ߜᆓᜌቷԅ಑ 1020021398 ဴ 03

ቍʀఱȮʀᒥʠҝ⿭ᱹ⠗ҝ‫׮‬ņ⎟ᒥҝ‫׮‬Ňവೖ ⿢⎏ᕓሳ⤺౺ಙ⃃ʴര 4 Τሶҙᮭࢊҙⵒ࿳ӼӼ ಙ⊖ᆙሬȯ Ὦ 14 ጻʠ 2 ߜᆓᜌีԅ಑ 1020053112 ဴ ͩ⨢Ӿ˅ᆞᘍᱹ⠗⊵Ṡʠ➄࿳⊵ҝ‫׮‬Ȯ⹾⠗ȮṠӾ ҝ‫׮‬ȮΎるҝ‫׮‬Ȯ⨢Ӿ༼⫏Β⥅ʶᏈȮ⃾‫⨢׶‬Ӿ‫ۄ‬ ‫ד‬ʀఱņᒥŇቅ⪴‫ۄ‬Ŋະ⥑⇦᩸Ἴ┷ʶȯҢːᄲʃ ଇᅠʷːŊʈʃവଇᅠ┷ʶౌᓝʽӠʠɺȯ င୦ԅ಑ 09800603050 ဴ ሷ〦᩸Ἴ┷ʶʠ⣳હŊߌҝ‫׮‬ᘍʏᤀ᩸Ἴ┷ʶʠ

⣳હŊʈ᩸Ἴ┷ʶ‫ד‬૭⤺এ‫ڂ‬ሳ͸⨢Ӿ˅ᆞᘍʠ ᧚Ӳ⣳હŊᄑҝ‫׮‬Ⴃ⺨ҝ⿭ᱹ⠗രŊ᩸Ἴ┷ʶᯍ ᤋ⤟˶ȯ င୦ԅ಑ 09702112950 ဴ ҝ‫׮‬ᘍʃ˫トң⊵ቺ⯿Ӡᣅⴆ˶┷ʶʠൕ⣬ጻ ˴Ŋ⎞⨢Ӿ˅ᆞᘍ⣳હʠ᩸Ἴ┷ʶඖ⫨ʃ‫׺‬Ŋʈ ʃവᅠὁỄʀᆙ⤶⥑⇦ҝ‫׮‬ᘍᤀ⣳હʠ┷ʶ⊚ ờȯ Ὦ 14 ጻʠ 3 ߜᆓᜌΙԅ಑ 0950005718 ဴ ⨢Ӿ˅ᆞᘍ໽ờ⸅ञʠ⫏ᮟ໣⠘ᮝඖ‫˅ٴۄ‬ᆞ‫ד‬ ⸅ञʠ⫏⸉⫁⎞Ȯ⋍ሬ໣ဏͧΎ⨢ʠહ∑῅ߣŘ ɺȮ ⨢Ӿ˅ᆞᘍὮ֓߈ጻʠɿὮɺㅮὮ߈ᓰ‫ד‬

ὮʽᓰŊ˫‫׺ד‬ᘍὮ֓߈ጻʠʽὮɺㅮὮʽ ᓰ‫ד‬ὮҞᓰŊȵ⸅ञʠ⫏ᮟ໣⠘ᮝඖ‫˅ٴۄ‬ ᆞȶ‫ד‬ȵ⸅ञʠ⫏⸉⫁⎞Ȯ⋍ሬ໣ဏͧΎ ⨢ȶŊҢહ∑῅ߣॖʁŘ ǀ ໽ờȵ⸅ञʠ⫏ᮟ໣⠘ᮝඖ‫˅ٴۄ‬ᆞȶŊ ͸྆ҝ⿭ᱹ⠗ҝ‫׮‬ഺʶ⫏ᮟ໣⠘ᮝඖ‫ۄ‬

408 ಑ຯጕ! ᜌ‫ڔ‬Һܾ‫!ݲ‬